Maillard v. Lawrence

57 U.S. 251, 14 L. Ed. 925, 16 How. 251, 1850 U.S. LEXIS 1552
CourtSupreme Court of the United States
DecidedMay 23, 1854
StatusPublished
Cited by69 cases

This text of 57 U.S. 251 (Maillard v. Lawrence) is published on Counsel Stack Legal Research, covering Supreme Court of the United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Maillard v. Lawrence, 57 U.S. 251, 14 L. Ed. 925, 16 How. 251, 1850 U.S. LEXIS 1552 (1854).

Opinion

Mr. Justice DANIEL

delivered the opinion of the court.

The plaintiffs in error instituted in the court aforesaid against the defendant an action of trespass on'the case for the recovery of an alleged excess of duties charged by the defendant as collector of the port of New York, and paid to him under protest by the plaintiffs upon certain goods imported by them from Havre in France, and described by them in the invoices and entries thereof as worsted shawls, worsted and cotton shawls, silk and worsted shawls, barege shawls, merino shawls, silk ' shawls, worsted scarfs, silk scarfs, and mousseline de laine shawls.” There appear to have been nineteen different importations by the plaintiffs, comprised within the description' just given, but a particular or separate enumeration of them is not necessary, it being admitted that the protest of the plaintiffs embraced the whole of them, and that the correctness or incorrectness of .the proceeding in reference to each of them depends upon the construction of the same statute. Upon the articles thus described, the collector charged the duty of thirty per cent-um ad valorem as being wearing anuarel within the meaning *257 of schedule C, in the act of Congress of the 30th of July, 1846. Yid. 9th Stat. at L. c. 74, p. 44. The plaintiffs insist. that according to schedule D, in the same statute, they were bound to pay at the rate of twenty-five per centum ad valorem only, arid for a recovery of the difference between this last rate and •that at which they have made payment, their action has been brought.

Upon issue joined on the plea of non-assumpsit and under instructions from the court as to the import of the provisions of the statute of July 30th, 1846, a verdict was found for the defendant, and a'judgment entered in accordance therewith. This case is comprehended within narrow limits, and its decision must depend entirely upon the interpretation of those portions of the statute of 1846, designated as schedules C and D, as to the description and enumeration of the articles subjected to duties and the rate of impost prescribed by these schedules.

In schedule C, which imposes a duty of thirty per centum ad valorem, are comprised the following articles, in the literal terms of the law, “ clothing ready-made, and wearing apparel of every description, of whatever material composed, made up, or manufactured, wholly or in part by the tailor, sempstress, or manufacturer.”

By schedule D, of the same act, it is declared that an impost of twenty-five per centum only shall be levied on “ manufactures of sills:, or of which silk shall be a component material, not otherwise provided for; manufactures of worsted, or of which worsted is a component material, not otherwise provided for.”

Several witnesses were examined by the plaintiffs, with the view of showing that in a mercantile sense the term shawls, under which descriptive name the goods of the plaintiffs were entered, did not include “ wearirig apparel,” and a fortiori not wearing apparel either made up or manufactured wholly or in’ part by the tailor, sempstress, or manufacturer, and that therefore under the provision of schedule D they were subject to an impost of twenty-five per centum only as manufactures of silk or worsted, “ not otherwise provided for.” Countervailing evidence was adduced on the part of the defendant to show that, in a mercantile sense, and by generally received and notorious acceptation, and by the plain and even imperative language of the statute, shawls were established to be wearing apparel; and consequently came within the rates imposed by schedule C, and could not be brought within the description in schedule I), as articles “ not otherwise provided for.” The character- of the evidence, or more properly the points it was designed to bear upon, most plainly appear from the several prayers submitted at the trial, and by the rulings of the court upon those prayers.

*258 The counsel for the plaintiffs moved the court to charge and instruct the jury, 1st. That if the jury shall find from the evidence that the shawls in question were known at the date of the passage of the said act of 30th July, 1846, in trade and commerce as “ manufactures of worsted,” or of which worsted was a component material, that then- they are embraced in schedule D,. and are only liable to a duty of twenty-five per centum ad valorem, and no more.

Second. That if the jury s .áll find from the evidence that the shawls in question were, not, at the date of the said last-mentioned act, in a commercial sense, and according to the meaning of the term among merchants, either —

1st. Articles worn by men, women, or children “ made up,” or made wholly or in part by hand. 2d. Nor clothing ready-made, or wearing apparel “ made up,” or manufactured wholly or in part by the tailor, sempstress, or manufacturer. 3d. Nor manufactures of cotton, linen, silk, wool, or worsted, embroidered or tamboured in the loom, or otherwise by machinery, or with the needle, or other process; then in either of said cases the articles in question are liable only to a duty of twenty-five per centum ad valorem.

Third. That if the jury shall find from the evidence that the articles in question were charged, under the act of 1842, with duty as “ manufactures of combed wool or worsted,” “ manufactures of worsted, and manufactures of worsted and silk combined,” under section 1, subdivision 1 of said act, and as “ manhfac-' tures of cotton, or of which cotton shall be a component part under section 2, subdivision 2 of said act, then the articles -in question are, under the act of 1846, liable to a duty of twenty-five per cent, ad valorem, and no more.

Fourth. ' That if the jury shall find from the evidence that, at the date, of the passage of the said act of the 30th of July, 1846, the shawls in question were commercially known as “ manufactures of worsted,” or of which worsted was a component material,-and that they were not known in trade and commerce as clothing ready-made, or-as “wearing apparel” made up, or manufactured wholly or in part by the tailor, sempstress, or manufacturer, nor as articles worn by men, women, and children, made up, or made wholly or in part by hand, then they are chargeable with a duty .of twenty-five per cent, ad valorem, and-no more.

Whereuponhis honor, the presiding judge, refused so to instruct the jury in accordance with all or any of the said several prayers, whereby the plaintiffs, by their counsel, had prayed the court to instruct the jury.

And thereupon the counsel for the plaintiffs then and there *259 excepted to the refusal of the said judge to instruct the-jury in conformity with the said several prayers of the said plaintiffs,- and also to the charge and instructing the jury by the said judge, in conformity with all, any, and every of the several prayers wherein the defendant’s counsel had so prayed the court to instruct the jury as matter of law.

The counsel for the defendant insisted, as matter of law, and prayed the court to charge and instruct the jury as follows :

First.

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Bluebook (online)
57 U.S. 251, 14 L. Ed. 925, 16 How. 251, 1850 U.S. LEXIS 1552, Counsel Stack Legal Research, https://law.counselstack.com/opinion/maillard-v-lawrence-scotus-1854.