Dieckerhoff v. Miller
Opinion of the Court
This is a writ of error by. the plaintiffs
in the court below to review a judgment entered upon the direction of the court. Between the 6th day of February and 15th day of June, 1874. the plaintiffs imported into New York certain bindings, braids, and buttons, all made of mohair, which is the hair of the Angora goat. Defendants’ testator, collector of the port, classified these goods under the provisions of the act of March 2, 1867, entitled “An act to provide increased revenue from imported wool, and for other purposes,” reading as follows:
“On webbings, beltings, bindings, braids, galloons, fringes, gimps, cords, • cords-and-tassels, dress-trimmings, bead-nets, buttons or barrel buttons, or buttons of other forms for tassels or ornaments, wrought by band or braided by machinery, made of wool, worsted or mohair, or of which wool, worsted or mohair is a component material, fifty cents a pound and, in addition thereto, fifty per centum ad valorem.” 14 Stat. 661.
Within 10 days after the collector had liquidated the duties upon this basis, but not at or before payment of these duties, the plaintiffs protested against this assessment, claiming their goods to be dutiable under that clause of the twenty-first section of the act of July 14, 1870 (as corrected by joint resolution of January 30, 1871), which reads thus:
“On hair-cloth known as crinoline cloth, and on all other manufactures of hair not otherwise herein provided for, 30 per cent, ad valorem.” 16 Stat. 264, 593.
Answering an appeal taken by plaintiffs, the secretary of the treasury affirmed the collector’s action in the premises-. Thereupon this suit was seasonably brought. These facts having been proved upon the trial, the defendants, without offering evidence, asked to have a verdict directed in their favor upon these grounds: (1) That plaintiffs had not shown facts sufficient to entitle -them to recover; (2) that all the importations in suit being after December 1, 1873, and prior to February 8, 1877, no protests were shown to have been made, filed, or served by the plaintiffs in this action within the time prescribed by i the law in force at the time of such importations, nor has it been shown that the payments of duty thereon were made under protest, as then required by law, in order to enable the plaintiffs to maintain this action; (3) that the goods in this suit were concededly braids, buttons, and bindings of mohair, and were specifically provided for eo nomine in the act of March 2, 1867, and that the collector’s action was right in assessing them for duty under said specific provision.
The only question argued at bar is whether either the second or third objection to the right of the plaintiffs to recover is well founded. The validity of the first objection depends upon the question whether the provision in respect to protest contained in the act of congress
We are of the opinion that the importations should have been classified for duty, under the provision of tbe act of 1870, as manufactures of mohair not specially enumerated or provided for in that act. It is a familiar rule in the construction of tariff acts that terms of general description must give way to those of particular description, and that a specific provision for duty on a particular article is not superseded by a provision of a subsequent, statute imposing a different duty upon the class of articles of which it is one of the members. The statutes enacted at different times are parts of one composite general system, and terms of general description in a later statute have no different effect in displacing terms of particular description in an earlier statute than they have when both are used in the same act. Any alteration is to be regarded in connection with the system, and no disturbance of existing legislation is to be allowed beyond the clear intention of congress. Saxonville Mills v. Russell, 116 U. S. 13, 6 Sup. Ct. 237. Applying these rules to the present case, if in the earlier act,
“There is no provision in that act for other manufactures of hair than crinoline and hair seating. It therefore necessarily follows that, if the goat-hair goods in question are to he deemed manufactures of hair, the duties are to he assessed in conformity with the act, and not according to the provisions of' any other act.”
A similar question arose in Arthur’s Ex’rs v. Vietor, 127 U. S. 572, 8 Sup. Ct. 1225. In that case, stockings imported by the plaintiffs, composed in part of wool, were classified by the collector under a provision of the tariff act of March 2, 1867, subjecting to duty “woolen cloths,” woolen shawls, and all manufactures of wool of any description, made wholly or in part of wool, not herein otherwise" provided for.” The plaintiff insisted that the goods were dutiable under a provision of an earlier act imposing duty upon “caps, gloves, leggings, mitts, socks, stockings, woven shirts and drawers, and all similar articles made on frames, of whatever material composed, worn by men, women and children, and not otherwise provided for.” The-court reiterated the proposition decided in Arthur’s Ex’rs v. Butter-field, that the words, “not otherwise herein provided for,” in an act prescribing customs duties, mean not otherwise provided for in the-act of which they are a part, and decided that the duties were properly imposed under the later act. These conclusions lead to a reversal-of the judgment.
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