284
FEDERAL REPORTER,
vol. 48.
ores of different lIiines can be lawfulJycommingledbythe importer for tbe purpose of giVing 'the mixture created a high content'Mailver, and thus make the importation dutiable on. the lead contained instead of on its gross weight as thereby aV9iding the forpe and effect of the laws of the United states, ang redudng the revenue of the United States. The question before tbeboard of general appraisers was apparently as to the amount of duties exigible on certain aggregates of mixed ores, but the 'real question necessarily decided waS whether or not the importer bad the l'ight to so mix ores from different mines as to giy:e the ore a high content of silver,' aJ;id:thus make the importation dutiable only on th,eJ#ad' contained, instead·of on its gross weight as lead ore. The anomalyistbuspresented of the board of general appraisers taking jurisdiction ina cause pending in a court of the United States for a forleiture of g60ds, as it were, finally issues involved; for, in the under which the jurisdiction is clldmed, "their deCision,.or tbat of a majority of theIn, shall be final and conclusive upon all :peraoDs interested therein. And, the· record shall be transmitted to the proper collector, or person acting as such, who shall liqUidate the entry accordingly, except," etc. The question of jurisdiction thus be:lomes exceedingly important, for, if maintained, the jurisdiction of the courts in suits for forfeiture is clearly affected, if not decidedly curtailed. The. boardof general appraisers was elltablished by act of congress approved JUDe 10, 1890, entitled "An act to simplify the laws in relation to of the revenues.".26St. at Large, p. 131. The first eleven of the act provide {hernode and of entering imported goods for the payment and collection of revenue duties thereon t for ,the "entry, the invoice, the declaration, and the ascertainment of value. The twelfth section of the act provides for the appointment of appraisers: , ./' · '" , . "They shall be employed atsucb ports, within such territorial limits. astqe S cretaryof the treasury may from time to time prescribe. and are hereby.aqthqr.ized t6 exel'cisethe .powers· and 9uties devqlved upon them by this act. exercise. 'the of the secretary of the treasi\ry. sncbotb,er superVision over appraisements !lnd classifications, for duty. ,of ,4npoi"ted merchandise, as roay be needful to lawful and nuitorm'appraiseU!ents the several ports. Three of the general appraisers shall be onqiitjr as a,ooardof general appraisers daily at the port of Ne\v York. during the business hours prescribed by the secretary . . of the treasnry., * ,* *"
The thirteenth section provides for the revision of the reports of assistant appraisers as tovaluej the report of the apprllisers.aato value; the reappraisement by a general appraiser, if called for; and, in cas& gfclissatisfaction by the importer or by the government, fcir an appeal to the ,board,Qf three general appraisers, which shall be on duty at the port of New Yprk, or to aboard of three general appraisers who may be de$ignatedby the secretary of the trea$ury, which shall be on duty at that port or any other port; and the deCision of the board of general appraisers is made final and conclusive as to the dutiable value of such merchandise against all parties interested: therein.
IN RE CHICHESTER.
285
The dutiable value having been !,scertained as provided in section 13, section 14 provides for the ascertainment of the amount of duties chargeable, as follows: "That the decision of the collector as to the rate and amount of duties cpargeable upon imported merch,andise, including all dutiable costs and charges, and as to all fees and exactlons of Whatever character, (except duties on tonnage,) shall be final and conclusive against all persons interested therein, unless the owner, importer, consignee, or agent of such merchandise. or the person paying such fees, charges. and exactions other than duties, shall, within ten days atter, ,qlU't not, before,' such ascertainment and liquidation of duties, as well of merchandise entered in bond as for consumption, or aft,er the payment of such fees, charges, and exactions. ifdiswithin satisfied wIth sucII decision, give notice in writing to the collector, setting forth ,therein distinctly and specifically, and in respect to each entry or payment, the reasons for his objections thereto, and. if the merchandise is entered fOl' consumption, shall pay the full amount of the duties and charges ascertained to be duethllreon. Upon such notice and payment, the collectofshall transmit the invoice, and all the papers and exhibits connected therewith, to the board of three general appraisers, which shall be on duty at the port of New York. or to a board of three general appraisers, who may be designated by the secretary of the treasury for such duty at that port. or llt any other port; which board shall examine and decide the case thus submitted, and their decision, or that of a majority of them, shall be final and conclusive upon all pers()ns interested therein, and the record shall be transmitted to the proper collector as such, who shall liquidate the entry accordingly, except," etC. , .Ane;amination q{'the foregoing provisions of the act shows clearly that,the invoice or; verified statement, in form of invoice, and the prescribed andrey-uired by the act, presuppose originalla.w,fu1 entry. The declaration required of the owner, agent; it)),porter; consignee, in terms, is based upon both entry ,and . 'l'heappraisen;tent provided for presupposes an entry aud invoice, and oUhll4utiable .cha'rges is based upon and presupposes an entry,;invoice, and appraisal. In short, all the duties of customs cers prescri,bed in these sections, and, for that matter, in the whole act, rewith impOTted in the regular course late to ing the S/lme through the custom-house. It therefore seems cl{'ar that the decision, ()( the collector llS to the.rate and the amo"llntof duties upon imported merchandise provided for in the fourteenth section, and which decision is made under certain circumstances reviewable by the board of general appraisers, is a decision as to the rate anflamountof duties on imported merchandise lawfully entered, regularly invoiced, and regularly appraised; and that a decision of the collector as to the rate and amount of duties on goods seized for forfeiture, and as if said goods had been legally entered, but in fact not entered, not invoiced, and not appraised, is not such a decision as is contemplated in said fourteenth section. This view as to the proper construction of the fourteenth sedion is strengthened by the language of the section itself, wherein it is provided " that the decision of the board shall be final and conclusive upon all persons interested, and the record shall be transmitted to the proper collector, or person acting as such, who shall liquidate the entry accord-
FEDERAl! ·REPORTER
'vol. 48.
is considefediftl connection with and 'O'oth of which are undoubtedly in full force, there is no ground len for givingthe! board of -general appraisers' jurisdiction in cases where goods ate seized and for forfeiture iil the courts of the United States. Section 934 "that all ulfi3D.i detained officer or other person under authority of, any law of Silltes shallbe irrepleviable, and shall be deemed to beln the Qustody of theJaw, and subject only to the orders and ,decrees of the'courts of the United .States having jUrisdictkn Section 938 provides for very to clll.imll.ntll, hy' rule or of court, go()ds laws, on contained liS, to of the goods, ,payment of estirpa,ted ,duties, and execution of delivery bond, all under the direction' of the court. 'l'he requirement therein of payment of duties, "in if the same" had been legally en· tered!,' meims no less than that the shall, as a precedent tq"obtaining the goods, PllYr as claimed by the United states" be summarily estim1l-ted, and determined by the lIo11ector O,n the of a lawful, entry of. the goods; taking it for granted that such lawful entry could haveheen made; In the case of 'seized· goods,and particularly in CREle of goods liable for forfeiture, sections 934 and 988 leave nothing for customs officers' to 'decide or control in the regular line of the duties imposed upon them as such officers. For the foregoing reasons this court holds that on the protest and appeal ofclaimant, Chichester, in the matter of protest and payment of estimated duties on certain lead and silver ores libeled for forfeiture in the distriot court for the western . distriot of Texas, the board of generalappral.sers·was without jurisdiction, and the proceedings and decision therein should be reversed and vacated. This decision will leave the questions raised in the suit for forfeiture to be passed upon in due course by a court of competent jurisdiction. In case it shall be held that no ground of forfeiture existed, aDl.lthere shall be judgment in favor of the claimant canceling his bond; be will not be remediless with regard to any claim he may have for the payment ofmore duties on the ores in question than were exigible under the law, as he can apparently obtain relief under section '24 of the act of June 10. 1890.
'", ,'"
or
MAXEY.
J·· concurred.
" IN RE SALOMON.
287
In re. SALOMON. et ale (CircuU COUrt. 8. D. New York. October 18,1891.) 1. ,CuIlTOl\IIB PUTIES-CLASSlJ'ICATIO:i-CONSTBUCTI\>N Oll' STATUTE-COMMBRCIAL DBBIGNATION.
Where it'appears that a word used in the talifflaw had at the time of tbepusage of the tariff act a special and tecbnical trade meaning, but the language of the section 01' paragraph In which the word is used in the act shows clearly that suoh technical meaning could not have been the one which congress placed upon the word, such. technioal trade meaning cannot be adopted by the court in construing the .statute. S.
; leather .the process of into a shape suitable for recutting into sboe-vamps \Vas, under the tariff aqt of March Sl.l883l properly dutiable as "dressed'l1pper leather," under the prOVision therefor in' tlCheaule N, par. 461, at 20Pllr.,96I1t.ad vaWre?n". and not as a "manuf.llcture or artio1e of leather," under parall'rapb 468 of the same schedule, at 80 per cent. ad rolorem. "
LUTHER.
;
At .Law., , " , , section 15 of the act of June 10, 1890, entitled "Anaclto'llimplify tbe laws in relation to the collection of the revenue," (26U. S.St. at Large, 131,)by Salomon and Phillips,irnporters, for a review ,of the decision of.the United States general affirming of collector of the port of New 1;ork, as to the rate of duty' assessable upon certain merchllndise importe4 by them Wieland, August 23, 1890. The merchandise in question consisted of certain,pieces of Cordovan leather. The leather was made by tanninK, dressing, and curryinK skin or hide taken frpm the back pa.rtor hips horse. The leather was designed to be into . The board of genera,! appraisers had held that the goods in, qpestion were in fact vamps in the condition in which they were imported, but the undisputed tC$timony taken by the courtshO\ved that a furtber of and shaping was. necessary to them into the articles commercially called "vamps," and that the shape in wbichthey had been imported was (me given to them in the process of dressing; .rne goods ip.question had been classified by the collectQr as1irnanufactures of leather," and assessed for duty at 30 per cent. ad valorem, under paragraph 463, Schedule N, Act March 3, 1883. They were claimed by the importers to be dutiable at 20 per cent. ad valorem as "dressed upper leather," under paragraph 461 of the same act and schedule. A number of witnesses called on behalf of the collector testified that the term "upper leather" had in the leather trade a special, technical meaning, and was confined to waxed cowhide. These witnesses, as well as witnesses called on behalf of the importers, stated that in a general sense all leather used for the upper part of a shoe was called "upper leather." Ourie, Smith &: Mackie, (W. Wickham Smith, of counsel,) for importers. Edward MitcheU, U. S. Atty., and Jam.es T. Van Ren88elaer, Asst. U. S. Atty., for collector.