Ballin v. Magone

41 F. 921
U.S. Circuit Court for the District of Southern New York·Decided April 15, 1890·Published·Cited by 1 cases

Opinion

Lacombe, J.

(charging jury.) This controversy concerns articles claimed by both sides to be dutiable under Schedule K of the tariff of 1883, providing different rates of duty on articles generally described in the title to that schedule as “wool and woolens.” One paragraph of that schedule, and it is the one under which the plaintiffs claim that their goods should be classed, reads as follows: “363. Flannels, blankets, hats of wool, knit goods, and all goods made on knitting frames, balinorals, woolen and worsted yarns, and all manufactures of every description, composed wholly or in part of worsted, the hair of the alpaca goat, or other animals, (except such as are composed in part of wool,)-not specially enumerated or provided for in this act,” shall pay duties varying according to their' weight and value. You will observe, in connection with this paragraph, that the rate of duty on all the articles named therein is the same. Again, you will observe that two “ yarns ” are mentioned in the paragraph, — a “woolen yarn” and a “worsted yarn.” Again, you will observe that the proviso or exception, “except such as are composed in part of wool,” by the use of the plural word “are,” refers to a plural subject. If it road “manufactures of every description, composed wholly or in part of worsted, the hair of the alpaca goat, or other animals, (except such as is composed in part of wool,)” —the proviso would refer to the composition of the worsted, and not to [924] the composition of the entire manufactures. In other words, if the singular word was used in the proviso, then the manufactures of worsted which are dutiable under the section would be only manufactures of the kind of worsted which have no wool in them! The paragraph under which the defendant claims is No. 362: “Woolen cloths, woolen shawls, and all manufactures of wool of every description, made wholly or in p'art ofwool, not specially enumerated or provided for in this act, ” shall pay duties varying according to their weight and value, and at a higher rate, for corresponding weight and value, than the duty laid by the section under which the plaintiffs claim.

The defendant contends that these articles are dutiable either as as “woolen cloths,” under the phrase “woolen cloths” in this paragraph, or as manufactures ofwool. As woven fabrics, suitable for garments and other purposes, they are undoubtedly cloths. But the tariff does not in this paragraph provide for all cloths, but only for woolen cloths. Indisputably the plaintiffs’ goods are made entirely of wool, in the sense that they are composed wholly of the hairy growth which is sheared from the back of the sheep. But are they by virtue of that fact alone to be classed for tariff purposes in the group known as “woolen cloths?” It appears that woven fabrics made of sheep’s fleece or wool are very numerous, and no special trade use of the phrase “woolen cloths” is shown. In the ordinary use of language, that phrase would cover all such fabrics; and the mere usq, of special names for special varieties of such fabrics would not be sufficient to take them out of the group described by the general phrase, unless the general phrase was itself restricted by trade usage. The tariff act itself, however, recognizes a difference between woolen and worsted articles; between goods composed Of worsted and goods composed of wool. We find the words “wool” or “woolen” and “worsted” used in contrast at least six times in this very schedule; and the examination of successive tariff acts, back to, I think, 1816, shows an unbroken continuance of such contrasting use. It seems plain, therefore, that the words “woolen cloths,” used in the paragraph on which the defendant relies, are to be taken as including only those woolen cloths which are not worsted, or composed of worsted, within the meaning of those terms, (that is, “worsted,” or “composed of worsted,”) as used in this tariff.

Upon this distinction, then, between the wool which is knowm to the tariff act as “wool,” and the wool which is known to the tariff act as “worsted,” the determination of this case rests. If the articles imported by the plaintiffs are composed wholly or in part of worsted, and contain no wool, (except such worsted,) then they are entitled to your verdict; otherwise not. And, of course, the burden of satisfying you by a fair preponderance of proof that their goods are wholly of worsted rests upon them; for, as the collector is a public officer, his decision is presumed to be correct, in the absence of proof that it is erroneous.

Much of the difficulty which is encountered in customs suits is eliminated for .you by the very full testimony produced by the plaintiffs. They have shown, by the evidence of the men who made these goods, [925] all the steps of their manufacture, from the fleece to the completed article. It is unnecessary for me to review this testimony. It has been so fully illustrated by samples of the successive products that I am sure, although it was given over a week ago, that you still remember it distinctly. It will be enough to remind you that it appears from the proof that the goods were woven from yarns produced by a process known in England and here as the “worsted process;” that one feature of that process was the operation known as “combing;” that yarn produced by that process ivas known in 1883, in England and here, as “worsted yarn;” that the wool from which that yarn was made came (as to some of the goods, the samples in the books) from Australian cross-bred sheep, and as to other of the goods (the samples in the brown paper) from English sheep. The evidence of the defendant further shows that wool, in all respects like the wool of which the yarn composing these goods was made, came to this country prior to 1883, and, as the witness Whitman says he testified before the tariff commission, (which sat in 1882,) was then very largely used in combing-mills in this country to make yarn for the manufacture of worsted cloth. As to what was the component material of these goods there can be little doubt. What you are next to determine is whether that component material is “worsted,” within the moaning of that word as used in the tariff.

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Ballin v. Magone, 41 F. 921 (circtsdny 1890).

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