918
92 'FllltrERAL REPORTER.
we have the result indicated in the para.phrase adopted by the board,. viz. that the second subdivision proviaes for "fa.brics weighing less than Ii ounces and more than i of nn ounce, per square yard," but does not indicate of what materials such fabrics are composed. And the third subdivision indicates a like' result. Of the two suggested interpretations, therefore, we are in.clined to accept the one presented by the importer. The decision of the circuit court is affirmed.
ERHARDT v. WINTER
(Circuit Court of Appeals, Second Circuit.
1, 1899.)
No. 123. CueTOMs DUTIES-VOLUNTARY PAYME:<1T.
'Where an importer pays the duty estimated by the collector on several packages of merchandise, and receives all but one of the packages, which is sent to the public stores for examination, and executes the usual bond for return thereof if required, payment of the additional duty on all the packages as returned by the appraiser, without which, or a deposit thereof, the importer could not, under treasury regulations of 1884 (article 358), obtain possession of the examined package, is not voluntary.
In Error to the Circuit Court of the United States for the Southern District of New York. Jas. T. Van Rensselaer, Asst. U. S. Dist. Atty., for plaintiff in error. VV. Wickham Smith, for defendant in error. Before WALLACE, LACOMBE, and SHIPMAN, Circuit Judges. PER CURIAM. This is a writ of error to review a judgment of the circuit court for the Southern district of New York in an action at law against the cpllector pf the port of New York, which was entered upon a verdict rendered for the plaintiff by direction of the trial judge. It is conceded that the plaintiff entered at the port of New York, on May 2, 1889,certain merchandise contained in six cases; that the defendant, as collector of the port of New York, estimated the duties upon the merchandise contained in these cases, and such estimated duties were paid by the importer at the time of making the entry; that case NO.6-one of the cases of merchandisewas designated and sent for examination to the public stores on or' about the date of the entry, and all the other five cases of merchandise were thereupon delivered to the importer before the payment of any additional duty thereon, the importer executing the usual "ten-day bond"; that the appraiser of the port appraised and returned the goods as flax and jute, at 40 per cent. ad valorem, and returned the invoice to the collector on May 8, 1889; that the entry was liquidated on May 16, 1889, and was subsequently reliquidated on May 21, 1889; thatthe amount of increased duty was the sum of $77.25, and this increased duty was paid by the importer May 22, 1889. The importer received from the government, on "Ma;y 23, 1889, the case' No.6, which had been sent to the public stores for examination.,
TRVST CO. V. COLUMm;s, H. V. & ·r. RY. co.
919
Dn :May 29, 1889. the importer duly filed with the defendant a protest, claiming the 111el'ehandise to be dutiable at 85 per cent. ad valorem. The original classification was subsequently found to have been incorrect. and the invoice was reclassified at the rate ,claimed in the imlJOrter's protest. The aggregate amount due him for principal and interest was $97.5G. for which amount a verdict was ,directed. The "ten-day bond" is a bond given by the importer to the United States for the return to the collector of the merchandise delivered to the importer, provided he shall be so required, within 10 days after the paekages sent to the public stores shall have been appraised and reported upon. 'fhe point made by the government -is that the payment for increased duties was not made to obtain possession of the merchandise, and was therefore a voluntary payment as to the proportion of the additional duties levied upon the five cases of goods which had been previously delivered to the importer. It is familiar law that the importer cannot recover money paid for duties upon merchandise, unless the payment was made under compulsion in order to obtain possession of the goods. The ,compulsion which the collector exercised was in regard to the one ('ase in the public store, of which the importer could not have had possession unless by payment of the entil'e amount claimed by the <collector. The course of business in the collector's office is designated in article 858 of the treasury regulations of 1884, which is contained in the record. The portion of the regulations to which attention need be called is as follows: "If the invoice is indol'sed 'Correct' by the appraiser, * * *, the collector will issue an order for the delivery of the examined packages. But if advanced ,by the appraiser, either in value or rate of duty, the package will not be deliver'ed to the importer without an additional deposit for ,duties, if necessary." Unless the unpaid amount of the duty claimed to he due upon the invoice had been paid, no permit for the delivery of the examined packages would be given, and, in order to obtain possession of this part of his goods, the importer must payor deposit the required amount. The facts in Porter v. Beard, 124 U. S. 429, 8 Sup. Ct. 554, are not analogous to those in this case. The judgment of the circuit court is affirmed.
{JENTRAL TRUST CO. OF NEW YORK v. CO. et al. (Cit'cuit Court. S. D. Ohio, E. D.
II. V. & T. RY. 21, 18\J9.)
.INTERNAL REVENUE-STAMP ACT OF 1898-STAMPS ON DEEDS OF CONVEYANCE.
A deed to real estate, under Schedule A of the war revenue stamp act of 1898, requires stamps in proportion to the "consideration or value" ot the interest transferred, and not to the entire value of the property, where it is conveyed. subject to incumbrances.
Butler, Joline, Notman & )Iynderse, for complainant. .Stetson, Jennings & Russell, for defendants.
