Lottimer v. Smythe

15 F. Cas. 929, 17 Int. Rev. Rec. 12, 1871 U.S. App. LEXIS 1727
CourtU.S. Circuit Court for the District of Southern New York
DecidedNovember 14, 1871
StatusPublished
Cited by1 cases

This text of 15 F. Cas. 929 (Lottimer v. Smythe) is published on Counsel Stack Legal Research, covering U.S. Circuit Court for the District of Southern New York primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Lottimer v. Smythe, 15 F. Cas. 929, 17 Int. Rev. Rec. 12, 1871 U.S. App. LEXIS 1727 (circtsdny 1871).

Opinion

“WOODRUFF, Circuit Judge

(charging jury). The controversy between the parties to this suit is said to be, and no doubt is of importance. An importance extending beyond the small amount which is involved in this particular action. It is important so far as the government is concerned, because it affects the revenue derivable from importations, which are shown on this trial to be of a very considerable amount. It is important, so far as the plaintiff and other importers are concerned, because it affects the amount which they are to pay to the government on importations of large quantities of goods. It is also proper to say that it is a controversy which, although it involves a conflict of interest and a conflict of opinion, is to be viewed not as hostile in any other sense. The government asks of its citizens and residents who import articles of foreign growth and manufacture, that they contribute to the revenue of the government, whatever by law is required; tne government should seek, and I trust its officers do seek that and nothing more; and the defendants I trust, as citizens, on their part are willing to pay what the law requires. They ought not to be required and are justified in not expecting to be required to pay more. And. therefore, when a difference has arisen between the government officers ai.d the defendants as to what is the true amount to be pain, it is proper calmly and dispassionately to consider what the government has a right to require, and what it is the duty of the merchants to pay. Upon such a conflict of opinion (and I trust in the spirit I have suggested to you) me plaintiffs here have brought their action to recover back what they claim to be an excess of duty exacted from them by the defendant, when in the office of collector of this port, upon importations of crapes. It has been correctly stated that when the defendant in his official position required, as a condition of giving up the government control and custody of the plaintiffs’ goods, that they should pay a sum of money which was assessed thereon, and the plaintiffs objected and protested; and complied with all the proper formalities (which are not now called in question) but submitted and paid, the defendant receiving the plaintiffs’ money is bound to justify his exaction; and in this case the defendant has the burden of showing to you, so far as you are called upon to pass upon the facts, that the exaction that he made was a lawful exaction. He seeks to do this by appealing to the act of congress, which has been repeatedly adverted to in your hearing, and he claims that under the law the exaction which he made was not more than was due to the government which in that behalf he represents. The clause of the statute referred to is the section and paragraph which imposes on all dress and piece silks, ribbons and silk velvets of which silk is a component material of chief value, CO per cent, ad valorem. I understand the defendant or his counsel to rest his justification solely upon that language, and even upon a few words of that language “on all piece silks;” while on the other hand the plaintiff insists that the language "piece silks” does not describe the goods in question at all, and that although they were subject to duty, it is to another duty, at another rate per cent, described in a subsequent clause of the section “on all manufactures of silk, of which silk is the component material of chief value.” That presents in very broad, general terms the controversy between these parties, namely, whether the goods that were imported by the plaintiff and which were the subject of the exaction complained of are “piece silks” within the meaning of the first-named clause of this statute, or whether, being manufactured of silk, as it is conceded they are, they are without that description and left to be included in the more general final summing up of the section under the terms “all manufactures of silk not otherwise provided for.”

In general the construction and effect of a statute devolves upon the court as matter of law. But sometimes the subject to which the statute relates is of such a nature that a knowledge of facts not appearing in the statute is necessary in order to a just application of the terms of the act — facts which the court cannot judicially know, and which it is for the jury to determine upon the evidence. In other words if there were nothing in the statute before us that involved anything but that which the tribunals of justice were bound judicially to know and take cognizance of, no question could arise which would involve an inquiry by the jury. But it is true of some statutes, and especially or more frequently true of statutes regulating imports that there should be a knowledge of extrinsic facts outside of the statute, in order to give an interpretation and application of the statute to the subject matter of the controversy. That leads to the condition in which this case now stands. . The more [932]*932general question, as I stated to you, is whether this statute imposes a duty- of 60 per cent, upon these goods? The court can interpret the statute when the facts are ascertained; hut the statute employing terms the meaning of which the court does not necessarily know, a question of fact arises which is brought here for your determination. That question of fact has been correctly stated to you by both the counsel: Are the goods which were the subject of the exaction now complained of “piece silks'1 in the sense in which that term is used in the statute, or are they left unprovided for by that language, and therefore do they fall within the concluding paragraph “manufactures of silk not otherwise provided for.” I say that is the question, and it is to be answered by an inquiry couched in a somewhat different phrase — are the goods in question “piece silks?” Are they included within the terih “piece silks” according to the known commercial use of these terms. The statute uses these terms in their commercial sense. Statutes regulating duties on imports are intended to regulate and control or affect trade and commerce, and are addressed not merely to revenue officers but to merchants and dealers whose interest and whose business are to be affected by those laws — those who import and deal in the subjects upon which duties are imposed — and therefore descriptive terms employed in such statutes are to be taken according to their known signification in trade and commerce. But in reference to this particular case another observation and another rule becomes important; for 1 understand it to be claimed on the one side and conceded upon the other that the term “piece silks” is not in commercial use as a technical designation of any silks whatever. Another rule therefore becomes important in this particular case, viz., that when general terms are used the terms are to be taken and applied in their ordinary and comprehensive meaning unless it is shown (as I understand it is not claimed to be shown in this instance). that they have in their commercial use acquired a special and restricted meaning. That is to say if “piece silks” is a term of general meaning in its ordinary acceptation and it be not shown that it is a term used in commerce to designate anything save only that the goods are silks, then it is to be taken in its general and natural signification to embrace all silks imported in the piece. I understand it to be also claimed on the one hand and conceded on the other that the term as used in the statute embraces all silks manufactured and imported in the piece, and as distinguishing goods thus imported from goods that are imported in a set form or pattern adapted to a particular and specific use.

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Bluebook (online)
15 F. Cas. 929, 17 Int. Rev. Rec. 12, 1871 U.S. App. LEXIS 1727, Counsel Stack Legal Research, https://law.counselstack.com/opinion/lottimer-v-smythe-circtsdny-1871.