Juillard v. Magone
Opinion of the Court
(orally, after stating the facts as above.) This case calls for the interpretation of' paragraph 356, (Heyl, Imp. D.,) Schedule K, of the tariff act-of 1883. It reads as follows:
*859 “(a) The duty on wools of the first class which shall be imported washed shall be twice the amount of the duty to which they would be subjected if imported unwashed; and the duty on wools of all classes which shall be imported scoured shall be three times the duty to which they would be subjected if imported unwashed.
“( b) The duty upon wool of the sheep, or hair of the alpaca goat, and other like animals, which shall be imported in any other than ordinary condition, as now and heretofore practiced, or which shall be changed in its character or condition for the purpose of evading the duty, or which shall be reduced in value by the admixture of dirt or any other foreign substance, shall be twice the duty to which it would be otherwise subject.”
The proviso here is grammatically separated into three subdivisions by the repetition of the word “which,” preceded by the word “or,” and should therefore be construed as covering three distinct categories, viz.: (//) Wool imported in any other than the Ordinary condition, as practiced prior to the passage of the act of 1883; (6) wool changed in character or condition for the purpose of evading the duty; (c) wool reduced in value by the admixture of ciirt or other foreign substance. As to the operation of the words “for the purpose of evading the duty,”it is no doubt the rule, as contended for-by plaintiff’s counsel, that where there are several clauses separated by commas, and a general clause after all, the last and general one applies to all the preceding clauses; but the important feature in this case is that by the repetition of the word “ which ” the subject is introduced separately into each clause. Thus each clause is complete in itself, containing both subject and predicate. That circumstance seems to me controlling of the interpretation It looks as if congress had been care,ful to choose and repeat words in order to indicate the divisions between the throe classes it was providing for. The repetition ol' words is a more important circumstance than the presence of the comma. More attention is paid to the use of words than to the use of punctuation marks. There is only a single question for the jury,-which I shall leave to them as a specific question.
The court then charged the jury as follows:
I propose to leave to you but a single question, which I will hand to you in writing, and to which you will return the answer “Yes” or “No.” As you have gathered from the arguments hero, congress has prescribed rates of duty with regard to wools of three classes: (1) Clothing wools; (2) combing wools; (3) carpet wools. As to the first and second classes the rate of duty is the same. The provisions with regard to the duty on wools are, in the first place, that they shall pay, if the value is 30 cents or less per pound, 10 cents per pound; that if washed, they shall pay twice that; and if scoured, they shall pay three times that. Those wools concededly are scoured, and therefore were assessed at 30 cents per pound on that account. Then the act goes further, and provides that “the duty upon wool which shall he imported in any other than ordinary condition, as now and heretofore practiced, [and that means as practiced on the 3d of March, 1883, when the act was passed, and prior
Upon coming into court they rendered the following verdict: “No.” Upon that answer to this question the court directed a verdict for defendant.
Case-law data current through December 31, 2025. Source: CourtListener bulk data.