United States v. Mayer
Opinion of the Court
Between October 9 and October 23, 1893, the appellees imported into the port of New York 11,209 small barrels of Malaga grapes packed, in the usual way, in cork dust. These barrels are called “half barrels,” and contain about 2 cubic feet. The average capacity of 6 barrels which were measured was 2.078 feet. The average weight of the entire barrel and contents was 65
There is no dispute in this case in regard to the facts. It appears .from the testimony, and the findings of fact of the board of appraisers, that foreign or Malaga grapes are, as' a rule, packed in barrels ■ of the same general capacity, viz. of three cubic feet, but that they, are often packed in half barrels. They are always packed in saw' .dust or cork dust, for the purpose of being protected in transportation, and are always sold by the importers by the barrel; the selling j ¡price including barrel, cork dust, and grapes. It is well known ¡ that, when the importations reach this country, they are sold at auc-1 tion by the large quantity. Inasmuch as the paragraph is admit-1 tedly not expressed with clearness, and as the language does not itself' interpret and malee plain the intent of congress, these facts are¡ important as aids in the ascertainment of the probable congressional I ■intent. They make it unlikely that the purpose was to impose a¡ duty upon grapes by their solid cubic foot. Such a system of levying! ’■duties upon a perishable article, which is carried to the auction i room with great promptness, would be an unnatural one. It is' obvious that the duty upon oranges was imposed by the package., So, also, grapes were made dutiable by the commercial package as they are bought and sold in the market, — the package which the' importer and the purchaser from him both uniformly recognize as the commercial unit. The article is sold by the barrel, the price: .including grapes, barrel, and saw dust, and the duty is imposed ac- ! cording to the same system; the understanding of the framers of the-i statute and of the importer being that the ordinary commercial packiage contains substantially the same amount of grapes, and this amount being a chief factor in determining the rate which shall be placed upon the package. This method of imposing and of ascertaining the proper amount of duty was based upon the commercial system of the importation and sale of grapes; presumably, because it is¡ , a simple method, and one which is adapted alike to the convenience' , of the customhouse and of the' importer. But it is said that grapes are sometimes imported, or may be imported, in boxes, from Italy,.
Reference
- Full Case Name
- UNITED STATES v. MAYER
- Status
- Published