United States v. Mayer

66 F. 719, 1895 U.S. App. LEXIS 3326

• Court: U.S. Circuit Court for the District of Southern New York
• Decided: February 6, 1895
• Docket: No. 1,878
• Status: Published

Opinion

COXE, District Judge

(orally). The respondents in this cause are dealers in fruit. They imported into this country Malaga grapes, which were assessed for duty by the collector under paragraph 299 of the tariff act of October 1, 1890, taking duly not only upon the grapes but also upon the saw dust and cork dust in which they were packed. The importers protested, insisting that they were entitled to a deduction for tare by reason of the cork dust and saw dust. The practical question presented to the court is whether under the guise of assessing grapes, the collector is authorized to take duty upon saw dust. I do not think he is. It is true that the courts should not legislate, but if a construction consistent with common sense can be arrived at it is the duty of the court so to construe the act in question. I agree with the con-elusion reached by the board of general appraisers, and, mainly, in the reasoning with which they sustain their conclusion. The decision of,the board of general appraisers is affirmed.