Summary

Portrait of Morrison Waite Morrison Waite Powers v. Comly — Opinion of the Court

If the subjects of Persia export their products directly to the United States, they are required to pay no more duties here than the 'merchants and subjects of the most favored nation.' It is only when their products are first exported to some place west of the Cape, and from there exported to the United States, that the additional duty is imposed. Under such circumstances, the importation into the United States is not, commercially speaking, from Persia, but from the last place of exportation.
Source: Wikisource

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