LEESONV. YOU-\,,\l.
627
l',eliefjyouwill on1Y,approximately do so;bl1,tyour should you may believe. to ,be, sub. , stantIally, .remedlal In the premIsqfl.. . In addition. to what we. have. been consIdering, the plai l1 tiff says an oppressive .and wanton was made against the shareholders, in this: That the assessin.g officers. have willfuHy , wantonly, or through gross culpable negligence, refused, failed, and ornitted to subject.to tax'ation a large ulllount,nearly if not Ill-pre than$l,OOO,OOOof rights, credits, notes, mortgages, etc., and ,other monlfy-ed capital, wh1ch lmownby such officers to be inthe hands of individual citizens of the city. Upon this matt.er! charge you that it is not dis.that a large SUm of such moneyed capital was not listed (orbpration, and that,as.a matter of fact, only a trifling amount pfsuch tilxablt; property was subjected to taxation; and, iftheevidt:nce .sustains. tb,e allegation of such, willful or gross culpable againsttpe assessing officers"you are authorized to relieve plaintiffs to annulling thewhoJe assessment as to the bank. . the . Verdict for plaintifiS.
V. YOUNG.
{CwCtdt Court, lV.t>. California-March, OusTOMD:uTms-"SEINE AND GILLiNG TWINE."
An· article manufacturEld, imported, and. IMlld under the name "salmon net twine, 14 ply,". made of the flrstquality ·of flax. 14 small strands or threads. very slightly twisted together, alld mainly used for making seineSll11d gilling nets for :catchingibh; and known .in thE! tl'ade and in itense as "salmon seine, " and "seine and gilllng twine, " th9ugh. it can be used for sewing sacks. shoes, etc., is at 25 perCen't. ad val.l7I'eTn, t\S'''seil1es "'and "seine or gilling twine, "under Schedule J;. Act' 1ll83,'(22 St. 507,) rather than 40 per cent. ad valorem, as "fiax or linen thre$li, " the same schedule. .
At Law. SuithyJ; R. Leeson against J.n. Yo,?ng, administrator of the estate of Sullivan, 'collector, to recover the excess of duties alleged to have been illegally exacted. .' . E. P; Sioorlflguer and G,cOrfJe A · .Wentworth, for plaintiff. Jack80iillatch, Ass. U. 'S. Atty. for deJEmdant. . Before S,AWY:\i:R, Circuit Judge. ' ·. i -',
This is it suit .to recover an excess of duty charged 'by the of the port of San Franpisco, on what is or gilling twine. ..... '. . 'The" only question thear.iicle is or linen thread" mentioned in S&h'edri1e Jot'theact of 18S3'emoracing hemp, jute and flax goods, taxable at 40 per cent. ad or whether it is "seines" or "seine and gilling twine" as used in the same schedule, and
..
628
DDERAL REPORTER,
vol. 45.
taiable:at \25 per cent. ad valorl'lm. See 22 St. 507. The article was tnade in 'and imported from Scotland. It has a printed label on it marked "Salmon net twine, 14 ply," with the number 40 in the corner. It is made of first quality of flax, having 14 small strands or threads, very slightly twisted together, if it can be called twisted at all, into one strand or cord of twine or thread, whatever it may be properly called. There is abundant testimony showing that it is manufactured, imported, sold and used mainly for making seines and gilling nets for catching salmon and other fish, and that it is known in the trade and in its use as "salmonseine," and "seine and gilling twine." There is other testimony that it can be used, not that it is generally so used, in sewing shoes, sacks,etc. There is testimony of other witnesses that this is a thread, and that twine is hard twisted,etc., and that seines are also made of hard twisted twine or thread. If there is any reliance to be placed upon dictionaries in the definition of twine,and thread, the article in question, 'is, certainly' Ii. twine; rather than a thread. Out of the 20 odd specimens of thread and twine ptlt in evidence, to show, in connection with the testimony of witnesses, what is thread, and what is twine, if this is not twine, then I am unable to say which is twine. In my judgment, in view of all the testimony, if there is any such thing as "seine twine" or "gilling twine" within the meaning of the statute, this must be the article, or at least one of the articles. It may b,e that other articles imported and used for the same purpose, may, also; come within the purview of the statute. It. does not follow, that, this, alone, can come within the meaning of the statute, but this, at least, must be one 'of them. Some are large and some are small. Some of Inore, and some of les!'! ply. The statute must mean something, and there was, doubtless, some reason for reducing th/3 tariff on twine, used for this purpose of making seines and gilling nets, though congress has not seen fit to inform us what it is. Probably to encourage this class of fisbing. If that be so, the fact that it is manufactured, imported, purchased, and used for this purpose, satisfies the reason, as well as, the letter, of the law; and the fact, that it may be used for other purposes, also, should not deprive it of the privilege. of a reduced duty, when manufactured, imported,and used in this business. Manufactured seities, and twine, for seines, and gilling nets, are within the statute. Whether harder twisted threads, made into seines, or imported and sold in the trade and used for the same purpose, would, also, under such conditions, be within the scope of the statute, it is not necessary now to inquire. I am satisfied that the article in question, is seine or gilling twine, within the meaning of the statute. I find .that Judge. BLODGETT, in the northern district of Illinois, took a sirnilal' view in McNab Seeberger, 39 Fed. Rep. 759; Where twine, apparently, quite similar to this, was in question. Plaintiff is entitled to recover the excess of dv,ty paid, over 25 per cent. Let a general finding and judgment accordingly.
IN BE MASSEY.
629
In re
MASSEY.
(Dl8trict OO'U11, E. D. Arkansas, W. D.
October Term, 1890.)
ELECTIONS OF CONGBESSMEN-ENFOBOEMlllNT OF FlllDEBAL LAWS-INSPEOTION OJ' LOTS.
BAL-
The laws. 0:( the United States concerning elections at which congressmen are elected are paramount, and Mansf. Dig. Ark. § 2694, providing that "the judges of election shall securely envelop all the ballots which may have been received under seal, and return the same to the clerk of the proper county, which shall in no event be opened except in case of a contested election, .. cannot be held to justifvthe refusal of the clerk to produce the ballots before the grand jury of the United States, pending an investigation into alleged violations of federal election laws.
Rule to Show Cause why respondent should not be committed for contempt. . In response to a rule to show cause, why respondent, a county clerk, should not be committed for contempt in refusing to bring the ballots cast at a congressional election, before the grand jury the respondent filed the following answer: "The respondent would respectfully represent to this honorable court that, in compliance with the 8ubpana duces tecum served on him by the marshal of said district, a certifi,ed copy of whic9, together with the orders of this honor· able court under which the summons issued. and the return of the marshal tbereon, is hereto attached and made a part of this response, he appeared be· fore the grand jury for the purpose of answering, and did answer, all ques. tions propounded to him by said body, and a.lso produced the poll-books of the election in Wellborn township inllaid county, in obedience to the directions contained in said writ. The respondent would further represent to this honorable court that he is the county clerk within and for Conway county, state of Arkansas; that he is not by the laws of. said state an election ollicer, and has no duties to perform in connection with elections, except as hereinafter stated; that by the provision of the statute of the state of Arkansas the county court is required at itll last term. held more than 30 days before any election, to appoint three discreet persons in each township, having the qualifications of electors, to aetas jUdges of election within the township, and the judges like qualifications to act as so appointed shall select two perllons having clerks thereof; that all elections are held by said jUdges and the clerks to be by them appointed. It is by law the duty of the clerk of the county court at least twenty-five dllYs before a general election to make out and deliver to the sheriff of the county two blank poll.books for each township in his county, properly laid off in. columns, with proper captions. with forms of oaths and ,certificates attached thereto, and it is by law made the duty of the sheriff forthwith to deliver such books to the judges of elections within their respective townships. The jUdges of.,elections, before entering upon their duties, are required to take an oath that they will perform the duties of judges of the election according to law, and to the best of their knowledge and abilities, and will stUdiously endeavor to prevent fraud, deceit, and abuse in conduct. ing the same; and will not disclose how any elector shall have voted, unless required to do so in a judicial proceeding, or a proceeding to contest an election. The clerks of election are required, before entering on their duties, to take an oath that they will faithfUlly record the names of all voters. and that they will not disclose how any elector shall have voted, unless reqUired to do ,so as a witnessina.judicial proceeding, or in a proceeding to contest an elec:tion. Thl!.t, atterc8!1:vassing.the:.votea cast at the election, the jndges,.be-