Weilbacher v. Merritt

37 F. 85, 1888 U.S. App. LEXIS 2150
U.S. Circuit Court for the District of Southern New York·Decided October 29, 1888·Published·Cited by 7 cases

Opinion

Lacombe, J.,

(charging jury.) This case has taken some time to present, but as I shall not undertake to review the evidence, and as the law of the case lies in a narrow compass, I need detain you but little longer. In these tariff cases it is a fact for the jury to decide whether the imported article is or is not within the designation in the tariff act, and a dutiable article; it is not a question of law for the court. Lawrence v. Allen, 7 How. 797. Except, therefore, to instruct you as to what the statutes provide touching importations like these in suit, I shall leave the case for you to determine, under the testimony. The tariff acts, as you know, are long and complicated documents. With more or less careful phraseology they undertake to cover every article upon which the framers-intend that duties shall be levied. They enumerate very many articles, using their specific names. In other cases they refer to classes or groups-[87] of articles by some general clause or phrase covering a great many varieties. Again, lest notwithstanding the use of all these enumerations they should allow something to slip, they provide various catch-all clauses, intended to hold whatever residuum may'be left. One of these catchall clauses is this, (section 2516 of the Revised Statutes:)

“There shall be levied, collected, and paid * * * on all articles manufactured in whole or in part, not herein [that means, in the tariff act] enumerated or provided for, a duty of twenty per centum ad valorem.”

It was under this clause that the collector imposed the duly in this case. As a public officer discharging public functions, it is, of course, to be presumed that he acted rightly, and the burden, therefore, is upon the plaintiffs to satisfy you either that those importations are enumerated, or are provided for in this tariff act otherwise than in this catch-all clause. That is the burden which they assume. The importations in this case are, as you have seen, some of them in a solid, and others in a liquid, form. They are called in the invoices, “ Crystal Syrup,” or “Trauben Zucker.” They have been called by the witnesses, and in the arguments of counsel, “Grape Sugar,” or “Glucose.” Now, in the tariff act there is no provision at all with regard to glucose, or grape sugar, or trauben zucker, or crystal syrup, but the plaintiffs say that their importations are nevertheless enumerated in the statute, and they refer to a clause in Schedule M, which is this: “Gum substitute, or burnt starch, ton per centum ad valorem.” Of course, if these importations are gum substitute, or burnt starch, that ends the case, and the plaintiffs arc entitled to a verdict; or if one of them is and one is not, they would be entitled to a verdict for the proportionate amount, whichever the case might be. Now, it is for you to say, under the evidence, whether these importations, or any of them, are in fact gum substitute, or burnt starch; and to assist you in reaching that conclusion the plaintiffs’ evidence has been introduced, and testimony given as to the materials of which they are composed, and their methods of manufacture, and you have tasted and handled them yourselves. Before classing these particular importations, however, it becomes necessary to ascertain what is the meaning of the words “gum substitute,” or “burnt starch,” in that section of the tariff act. To aid in defining these words the evidence has in part been introduced. Where words used in a statute are not technical, either as having a special sense by commercial usage, or as having a scientific meaning different from their popular moaning, i. e., when they are words of common speech, their interpretation is for the court. Marvel v. Merritt, 116 U. S. 11, 6 Sup. Ct. Rep. 207. The ordinary meaning of the words “burnt starch” is starch which has been burned; the ordinary meaning of the words “gum substitute” is a substitute for gum. Evidence touching trade usage of one or the other of these terms has been introduced here, and for that reason, and because the use of the conjunction “or” in the statute may, under the rule suggested by the supreme court in the case of Arthur v. Cumming, 91 U. S. 362, be taken to indicate an intention of congress to refer to the one phrase in explanation of the other, I shall leave the whole question as to the determination of the definition, as well as the'deter[88] mination as to the articles, to you. Words in English speech and writing—in fact, in any speech and writing—are used in different ways; sometimes loosely, and sometimes with great discrimination; sometimes in a broad sense, and sometimes in a very restricted sense. They are used technically, colloquially, and scientifically. As to their use in these statutes we have a rule repeatedly and very clearly laid down by the supreme court, and I shall read to you from some of the decisions of that tribunal a statement of that rule, which is the one you are to follow in defining the words “gum substitute,” or “burnt starch,” as you find them in this statute.

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Weilbacher v. Merritt, 37 F. 85, 1888 U.S. App. LEXIS 2150 (circtsdny 1888).

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