Ahlbrecht & Son v. United States

2 Ct. Cust. 471, 1912 WL 19415, 1912 CCPA LEXIS 28
CourtCourt of Customs and Patent Appeals
DecidedJanuary 23, 1912
DocketNo. 643; No. 644
StatusPublished
Cited by7 cases

This text of 2 Ct. Cust. 471 (Ahlbrecht & Son v. United States) is published on Counsel Stack Legal Research, covering Court of Customs and Patent Appeals primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Ahlbrecht & Son v. United States, 2 Ct. Cust. 471, 1912 WL 19415, 1912 CCPA LEXIS 28 (ccpa 1912).

Opinion

Montgomery, Presiding Judge,

delivered the opinion of the court:.

These two appeals were heard together, and involve the dutiable, classification of herring. The Ahlbrecht appeal covers pickled herring packed in tins, and the Menzel appeal, smoked herring packed [472]*472in tins. Duty was assessed thereon at 30 per cent under paragraph 270, tariff act of 1909, as “all other fish (except shellfish) in tin packages.” Paragraph 270 reads:

270. Fish (except shellfish) by whatever name known, packed in oil, in bottles, jars, kegs, tin boxes, or cans, shall be dutiable as follows: When in packages containing seven and one-half cubic inches or less, one and one-half cents per bottle, jar, keg, box, or can; containing more than seven and one-half and not more than twenty-one cubic inches, two and one-half cents per bottle, jar, keg, box, or can; containing more than twenty-one and not more than thirty-three cubic inches, five cents per bottle, jar, keg, box, or can; containing more than thirty-three and not more than seventy cubic inches, ten cents per bottle, jar, keg, box, or can; all other fish (except shellfish) in tin packages, thirty per centum ad valorem; fish in packages, containing less than one-half barrel, and not specially provided for in this section, thirty per centum ad valorem; caviar, and other preserved roe of fish, thirty per centum ad valorem.

The appellants claim the merchandise dutiable under the eo nomine designation of paragraph 272, reading:

272. Herrings, piclded or salted, smoked or kippered, one-half of one cent per pound; herrings, fresh, one-fourth of one cent per pound; eels and smelts, fresh or frozen, three-fourths of one cent per pound.

The board sustained the action of the collector, General Appraisers Chamberlain and Fischer concurring and General Appraiser McClel-land dissenting from the conclusion of the majority.

A brief history of the tariff acts in relation to fish in tins as contrasted with eo nomine provision for herrings may aid in solving the question involved. The tariff act of 1890 contained three provisions which were deemed relevant, reading as follows:

295. Fish in cans or packages made of tin or other material, except anchovies and sardines and fish packed in any other manner, not specially enumerated or provided for in this act, thirty per centum ad valorem.
296. Cans or packages, made of tin or other metal, containing shellfish admitted free of duty, not exceeding one quart in contents, shall be subject to a duty of eight cents per dozen cans or packages; and when exceeding one quart, shall be subject to an additional duty of four cents per dozen for each additional half quart or fractional part thereof: Provided, That until June thirtieth, eighteen hundred and ninety-one, such cans or packages shall be admitted as now provided by law.
294. Herrings, pickled or salted, one-half of one cent per pound; herrings, fresh, one-fourth of one cent per pound.

The.question arose in the case of In re Johnson (56 Fed. Rep., 822) as to whether various kinds of herring packed in hermetically sealed tin cans and known as “Digby chicks,” “preserved bloaters,” “divided herring,” “kippered herring,” “fresh herring,” “deviled herring,” and “herring in tomato sauce,” were dutiable under paragraph 294 as herrings, pickled or salted, or under paragraph 295 as fish in cans. The question was decided by Lacombe, Circuit Judge, in language which we quote so far as pertinent to the present issue:

Neither construction of this paragraph 295 is altogether satisfactory. It is extremely obscure, but upon considering the various interpretations of it which have been suggested I adhere to the view that it is to be construed as follows: There should be [473]*473laid a duty of 30 per cent ad valorem upon (a) fish in cans or packages made of tin or other material (except anchovies and sardines), and (6) fish packed in any manner other than such as has been heretofore specially enumerated or provided; the apparent intent being not so much to lay the duty upon fish, but to lay the duty upon the tin can that brought the fish in, and I am persuaded to take that view of the phraseology of the immediately succeeding section, 296.

• Paragraph 296 was not reenacted in the revision of 1894, and has not since appeared in the tariff acts. Notwithstanding this omission, and the omission apparently not having been called to the attention of the court, the court, in Kauffman v. United States (99 Fed. Rep., 430), held that fish in tins pickled in vinegar and known as “Bismarck herrings” were dutiable under the provision for “all other fish in tin packages” under paragraph 258 of the act of 1897. The court said:

The Board of General Appraisers cited the decision of Judge Lacombe In re Johnson (56 Fed. Rep., 822), and affirmed the decision of the collector. I think Congress intended, by the provision for a duty of 30 per cent on “all other fish, in tin packages,” to provide that any fish imported in such packages should pay the duty of 30 per cent, irrespective of the kind of fish therein. As Judge Lacombe says in the Johnson case, “the apparent intention is not so much to lay the duty on fish, but to lay the duty upon the tin cans that brought the fish in.”

The case was followed again by tbe Circuit Court of Appeals for the Seventh Circuit in Benson v. United States (159 Fed. Rep., 118), in which case the reasoning is not extended beyond saying that—

Ad valorem duty imposed by paragraph 258 for “other fish” extends only to goods “in tin packages,” while the fish subject to the specific duties of paragraphs 260 and 261 are not so limited, implying other forms of packages. Thus the legislative intent appears to require the ad valorem and higher duty when imported in tin, as well defined in Kauffman Bros. v. United states (99 Fed. Rep., 430), approving the cognate ruling In re Johnson (56 Fed. Rep., 822.)

It will be observed that the two last-cited cases reach the conclusion largely upon the authority of In re Johnson, and that the provision of the statute upon which In re Johnson in part at least rested had been eliminated from the tariff act under discussion in these cases.

The contention is made, however, that these cases should be deemed controlling for the reason that Congress in enacting the tariff law of 1909 should be deemed to have enacted it with the judicial construction which had been placed upon the previous statute. The rule that the presumption that a reenactment of a statute does not ordinarily change its meaning or construction, and that when a statute is reenacted in the same or substantially the same terms as one which has received a previous judicial construction, such reenactment will be ordinarily deemed to have read into its provisions the construction so previously given to it, is well understood. See 2 Lewis’s Sutherland Statutory Construction (par. 403), and Endlich Statutory Construction (par. 368).

This rule, however, leaves it always open for the court to determine whether any change in the phraseology employed was intended [474]*474to do away with the construction which had been given to the prior statute, the prime purpose always being to get at the real intent of the legislature.

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2 Ct. Cust. 471, 1912 WL 19415, 1912 CCPA LEXIS 28, Counsel Stack Legal Research, https://law.counselstack.com/opinion/ahlbrecht-son-v-united-states-ccpa-1912.