19 U.S.C. § 1301
Section 1301 · Repealed. Apr. 30, 1946, ch. 244, title V, 511(1), 60 Stat. 158
Applied in 2 court decisions — leading case Los Angeles Soap Co. v. Rogan (1936)
Most recently applied in Ross Glove Co. v. United States (September 1973)
How often courts cite this section
Court decisions citing this, by year.Markers show enactment, consequential amendments, and circuit splits over this section — watch for a citation surge after a change or a disagreement. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
Section, act June 17, 1930, ch. 497, title III, 301, 46 Stat. 685, related to duties and taxes on Philippine articles coming to the United States and United States articles imported into the Philippine Islands. Subject matter is covered by Philippine Trade Act of 1946 (see Short Title note set out under section 1354 of Title 22, Foreign Relations and Intercourse).