The Conqueror

166 U.S. 110, 17 S. Ct. 510, 41 L. Ed. 937, 1897 U.S. LEXIS 2012
CourtSupreme Court of the United States
DecidedMarch 8, 1897
Docket98
StatusPublished
Cited by428 cases

This text of 166 U.S. 110 (The Conqueror) 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
The Conqueror, 166 U.S. 110, 17 S. Ct. 510, 41 L. Ed. 937, 1897 U.S. LEXIS 2012 (1897).

Opinion

Mr. Justice Brown,

after stating the case, delivered the opinion of the court.

Two questions are involved in the merits of this case: First, whether this vessel was taxable under the tariff laws; second, whether the award of damages was justified by the law and the testimony.

1. A preliminary objection is made, however, by the appellee that the case is not properly before the court, because the mandate is not here, and because the case was in the District Court and was brought here by a writ addressed to a court which had lost jurisdiction of it before the writ had issued.

The fact that the mandate of the Circuit. Court of Appeals to the District Court, affirming the decree of that court, had gone down, is immaterial. The transcript of the record is still in the Court of Appeals, and if a writ of certiorari can be issued at all after a final disposition of the case in that court, it could not be defeated by the issue of a mandate to the court below. That certiorari can issue, and, indeed, is ordinarily only issued, after a' final decree in the Court of Appeals, was settled by this court in the American Construction Co. v. Jacksonville, Tampa & Key West Railway, 148 U. S. 372, 384, although it may be issued before, if this *114 court be of opinion that the facts of the case require an earlier interposition. The Three Friends, ante, 1.

The only question worthy of consideration in this connection is whether the writ of certiorari should not have been applied for more promptly. The decree sought to be reviewed was entered June 6, 1893; the petition for certiorari was not filed until April 16, 1894. The act does not fix the tima within which application for a certiorari must be made. As the decree was entered June 6,- immediately after this court had adjourned for the term, and as the application must be made to the court while in session, no fault is imputable to the Government in not making the application before the opening of the next term in October; and while we think such application should be made with reasonable promptness, as it was made during the term and within a year after the, original decree, we think it was within the time. We do not think the party complaining is limited to the six months allowed by section eleven of the Court of Appeals- act for suing out a writ of error from the Court of -Appeals to review the judgment of -the District or Circuit Court; and it would seem that he is, by .analogy, entitled to the year within which-, by section six, an appeal shall be taken or writ of error sued out from this court to review judgments or decrees of the Court of Appeals in cases where the losing party is entitled to such review.

2. Was The.Conqueror dutiable under the tariff act of October 1, 1890? 26 Stat. 567. This, act requires duties to be levied upon all “ articles ” imported from foreign countries and mentioned in schedules therein contained, none of which schedules mention ships or vessels eo nomine. An abstract furnished us of the corresponding clauses in all the principal tariff acts from 1789 to the present date shows that duties are laid either, upon “articles,” as in the present act, or upon “ goods, wares and merchandise ” — words which have a similar meaning. Indeed, the words “ articles ” and “ goods, wares and' merchandise ” seem to be used indiscriminately, and without any apparent purpose of distinguishing between them. While a vessel is an article of personal property, and may be *115 termed “goods, wares and merchandise,” as distinguished from real estate, it is not within either class, as the words are ordinarily used. In all this class of cases, the meaning of the words, as used in the particular statute, must be gathered from the context and from the evident purpose of the act. Thus, in Palmer's Ship Building and Iron Co. v. Claytor, L. R. 4 Q. B. 209, it was held that a ship was not an “ article ” within the meaning of an act forbidding the employment of children to labor in the manufacture of articles, or parts of articles; but that an iron plate was an article of metal, even though used in shipbuilding, and the shaping of the plate was part of the manufacture.

Yessels certainly have not been treated as dutiable articles, but rather as the vehicles of such articles, and though foreign built and foreign owned, are never charged with duties when entering our ports, though every article upon them, that is not a part of the vessel or of its equipment or provisions, is subject to duty, unless expressly exempted by law. If this yacht had been brought here by a foreigner, it is not insisted that she would have been subject to duty. Indeed, she might be navigated between our ports for an unlimited time, provided only that she did not carry passengers or goods for hire. If she be dutiable at all, it must then be because she was bought by an American citizen. But why should this make her dutiable? She is not imported or taken into the country in the ordinary sense in which that term is used with reference to other articles, does not become commingled with the general mass of property, and is employed precisely as she might be legally employed by her foreign owners, or by an American citizen leasing her from such owner. Other articles are dutiable, not because they have been purchased, but because they are actually imported and become the subject of sale and commerce within the country. But if a yacht be dutiable when purchased, and only when purchased by an American citizen, we apply a test of dutiability that we apply to no other article, namely, the test of ownership.

Not only is there no mention of vessels, eo nomine, in the tariff acts, but there is no general description under which they *116 could be included except as manufactures of iron or wood. But it is only by straining the word far beyond its ordinary import, that we are able to apply the word “ manufacture ” to. a seagoing, schooner-rigged', screw steamship, 182| feet long,, nearly 25 feet wide, and of 372 tons burden. The term “ manufacture ” is as inapplicable to such a vessel as it would be to a. block of brick or stone, erected in the heart of a great- city. A ship is doubtless constructed of manufactured articles which,, if imported separately, would be the subject of duty, but which put together in the form of a ship are' taken out of the class, of “ manufactures,” and become a vehicle for the importation of other articles. Considering the hundreds of foreign vessels, which enter the ports of the United States every day, it is incredible that, if Congress had intended to include them 'in the tariff acts, it would not have made mention of them in terms more definite than that of “ manufactures.”

While there has been no direct adjudication upon the question of the taxability of foreign vessels under the tariff laws, it was held in United States v. A Chain Cable, 2 Sumn. 362, that a chain cable was not taxable, which was purchased at-Liverpool by the master of the ship Marathon to supply the place of a hempen cable which had become unsea worthy before the arrival of the ship at Liverpool, if the cable were purchased

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Bluebook (online)
166 U.S. 110, 17 S. Ct. 510, 41 L. Ed. 937, 1897 U.S. LEXIS 2012, Counsel Stack Legal Research, https://law.counselstack.com/opinion/the-conqueror-scotus-1897.