Jamieson v. United States

53 Cust. Ct. 179, 1964 Cust. Ct. LEXIS 2267
CourtUnited States Customs Court
DecidedNovember 12, 1964
DocketC.D. 2492
StatusPublished
Cited by1 cases

This text of 53 Cust. Ct. 179 (Jamieson v. United States) is published on Counsel Stack Legal Research, covering United States Customs Court primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Jamieson v. United States, 53 Cust. Ct. 179, 1964 Cust. Ct. LEXIS 2267 (cusc 1964).

Opinions

RichaRdson, Judge:

This protest involves the dutiability of a horse named “Marco Polo II,” which was imported from Australia and entered at the port of San Francisco on March 19, 1962. This horse, together with three other horses, was entered free of duty under paragraph 1606 of the Tariff Act of 1930. On March 22d, a declaration of free entry was filed by G. G. Jamieson, stating that he was a citizen of the United States and that the animals, including Marco Polo II, were imported for breeding purposes. On April 18th, the entry was liquidated free of duty. On May 24th, it was reliqui-dated, and duty was assessed on Marco Polo II at 8% per centum ad valorem under paragraph 714 of the Tariff Act of 1930, as modified by the Torquay Protocol to the General Agreement on Tariffs and Trade, T.D. 52739, as a horse valued over $150. It is claimed in the protest that “The U.S. Department of Agriculture erred in not certifying to the pure breeding of MARCO POLO II.”

The pertinent provisions of the tariff act are as follows:

(Par. 714, as modified by T.D. 52739.] Plorses unless imported for immediate slaughter:
*******
Valued over $150 per bead-8%% ad val.
Par. 1606. (a) [as amended] Any animal imported by a citizen of tbe United States specially for breeding purposes, shall be admitted free, whether intended to be used by the importer himself or for sale for such purposes, * * * Provided, That no such animal shall be admitted free unless pure bred of a recognized breed and duly registered in a book of record recognized by the Secretary of Agriculture for that breed: Provided further, That the certificate of such record and pedigree of such animal shall be produced and submitted to the Department of Agriculture, duly authenticated by the proper custodian of such book of record, together with an affidavit of the owner, agent, or importer that the animal imported is the identical animal described in said certificate of record and pedigree. The Secretary of Agriculture may prescribe such regulations as may be required for determining the purity of breeding and the identity of such animal: And provided further, That the collectors of customs shall require a certificate from the Department of Agriculture stating that such animal is pure bred of a recognized breed and duly registered in a book of record recognized by the Secretary of Agriculture for that breed.

Among the official papers is an application for a certificate of pnre breeding for the four horses imported. The inspector’s report thereon states that he had identified the animals and that the pedigree transfer was incomplete. The Certificate of Pure Breeding was granted as to [181]*181only one of tlie horses, “Valerius,” the names of the others being crossed out.

At the trial, the plaintiff appeared and testified on his own behalf. He produced the following documents:

1. A Certificate of Exportation issued by the Société d’Encouragement pour l’amélioration des races de ehevaux en France (hereinafter called Société d’Encouragement). (Plaintiff’s collective exhibit 1.)
2. A Certificate of Foreign Registration issued by The Jockey Club. (Plaintiff’s exhibit 2.)
3. A Certificate of Origin issued by the French Ministry of Agriculture, StudBook des Chevaux de Pur-Sang. (Plaintiff’s exhibit 3.)
4. Regulations issued by the U.S. Department of Agriculture, Part 151. (Plaintiff’s exhibit 4.)

The Certificate of Exportation is in French and no translation has been produced. It purports to certify to a textual reproduction of an inscription in the Stud Book frangais regarding Marco Polo II. It also indicates that the horse was subsequently sent to New Zealand. Attached to it is a certificate of the New Zealand Pacing Conference stating that the said horse was shipped to San Francisco to the sole registered owner, G. G. J amieson, on February 19,1962.

The Certificate issued by The Jockey Club states that it has received a certificate signed by the Société d’Encouragement of Paris, France, which states that Marco Polo II was foaled in 1946 by Le Pacha out of Perfume by Badruddin.

The Certificate of Origin is also in French and appears to contain the pedigree and birth certificate of Marco Polo together with a certificate of transfer and sale to the United States of America.

It appears from Mr. Jamieson’s somewhat confusing testimony that he presented the Certificate of Exportation issued by the Société d’Encouragement (plaintiff’s collective exhibit 1) to the customs officials here or to the Secretary of Agriculture in order to obtain a certificate of pure breeding. He stated that in France two bodies are permitted to issue a certificate to the effect that a horse is registered in the stud book: The Société d’Encouragement and the Ministry of Agriculture itself. According to Mr. J amieson, the Ministry of Agriculture has delegated to the Société d’Encouragement the authority to issue such certificates.

Frank C. Simmons, called as a witness by the defendant, testified that he was supervising customs liquidator at the port of San Francisco and that he was familiar with the entry herein. He stated that the entry was not liquidated free of duty under paragraph 1606 because there was no valid certificate of pure breeding from the Department of Agriculture as to this horse, because the name Marco Polo II had been stricken out by an officer of the Department of Agriculture.

[182]*182In Ms brief, plaintiff states that there is one French Stud Book— Stud Book Frangais Registre des Chevaux de Pur-Sang and that this book is listed in 9 CFR 151.9. He also stated that under French procedures certificates of export and certificates of origin based on this Stud Book may be issued by either the Minister of Agriculture or the Société d’Encouragement. Fie claims that the only reason the certificate of pure breeding was not issued by the Secretary of Agriculture here was that the original paper submitted was certified by one of the two authorized agencies rather than the other and that he subsequently submitted a Certificat d’Origine certified by the French Minister of Agriculture. He, therefore, claims that the horse is entitled to free entry under paragraph 1606.

The Government contends that this court does not have the power to determine whether the Secretary of Agriculture erred in not certifying to the pure breeding of Marco Polo II and that Marco Polo II is not entitled to free entry because the importer has not complied with the statute and the regulations prescribed by the Secretary of the Treasury and the Secretary of Agriculture.

It has been held under predecessor statutes that the Board of General Appraisers (now the Customs Court) does not have the authority to pass upon or correct the action of the Secretary of Agriculture in failing or refusing to issue a certificate of pure breeding. Hiram L. Todd v. United States, 23 Treas. Dec. 488, Abstract 30669; F. Ambrose Clark v. United States, 36 Treas. Dec. 421, T.D. 38011. In the case last cited, six horses were imported from England and four were admitted free of duty as being pure bred and of a recognized breed.

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Bluebook (online)
53 Cust. Ct. 179, 1964 Cust. Ct. LEXIS 2267, Counsel Stack Legal Research, https://law.counselstack.com/opinion/jamieson-v-united-states-cusc-1964.