United States Federal Circuit

The Harbor Maintenance Tax (HMT) as applied to imports and domestic unloadings is not a tax but a user fee making the Uniformity Clause inapplicable. The various exemptions in the HMT do not violate the Port Preference Clause of the Constitution.

Appellate Information

• Decided 08/18/2003
• Published 08/18/2003

Judges

• MICHEL, Circuit Judge., Before NEWMAN, MICHEL, and RADER, Circuit Judges.

Court

• United States Federal Circuit

Counsel

• For Appellant:
  
• J. Kevin Horgan,DeKieffer & Horgan, of Washington, DC, argued for plaintiff-appellant in 03-1044.   Of counsel on the brief were Robert B. Silverman, Grunfeld, Desiderio, Lebowitz, Silverman and Klestadt LLP, and Michael T. Cone, Coudert Brothers LLP, of New York, NY. Of counsel on the brief was Richard K. McManus, Senior Attorney, Office of Chief counsel, Bureau of Customs and Border Patrol, of Washington, DC., Daniel G. Jarcho, McKenna Long & Aldridge LLP, of Washington, DC, argued for plaintiff-appellant in appeal 03-1137.   With him on the brief was Peter Buck Feller.


• For Appellees:
  
• Jonathan S. Lawlor, Trial Attorney, Commercial Litigation Branch, Civil Division, Department of Justice, of Washington, DC, argued for defendant-appellee in appeals 03-1044 and 03-1137.   With him on the briefs were David M. Cohen, Director;  Jeanne E. Davidson, Deputy Director;  and Todd M. Hughes, Assistant Director.   Of counsel on the briefs was Richard K. McManus, Senior Attorney, Office of Chief Counsel, Bureau of Customs and Border Patrol, of Washington, DC.