Badger v. Ranlett

The question involved arises under section 2504 of the Revised Statutes, which, in Schedule E, imposes the following duties:

'All band, hoop, and scroll iron, from one-half to six inches     wide, under one-eighth of an inch in thickness, and not      thinner than No. 20, wire guage, one and one-half cents per      pound. * * * All other descriptions of rolled or hammered     iron, not otherwise provided for, one cent and one-fourth per      pound. * * * Manufactures * * * not otherwise provided for,     of * * * iron, * * * 35 per centum ad valorem.'

The bill of exceptions states that on the trial certain facts were 'conceded, as set forth in note of evidence and statement of facts filed in the cause in open court;' that 'a sample of the articles of merchandise imported by plaintiffs, and described in the petition,' was 'produced and exhibited to the jury;' that 'witnesses' were ad valorem.' and on the part of the defendant;' that it was 'claimed on the part of the plaintiffs that the imported articles, for the recovery of a portion of the duties paid upon which this suit was brought, should have been classed and subjected to duties as cotton ties, under the designation 'manufactured articles not otherwise provided for;" and that it was 'claimed on the part of the defendant that the said imported articles should have been classed and subjected to duties under the designation 'band or hoop iron." The 'note of evidence and statement of facts' sets forth that the plaintiffs introduced the entries of the goods, and then proceeds:

'It was admitted that the allegations of petition were     correct as to partnership of plaintiffs, ownership and      importation of property, amount of same, and duties paid, and      protest, appeals and affirmance of collector's decision, and      that the only issue disputed by defendant is the question,      which is the sole question to be decided, whether the      articles of merchandise described in the petition are      dutiable under Schedule E as hoop, band, or scroll iron, or      as 'manufactures of iron not otherwise provided for' in said      schedule. In case the plaintiffs be entitled to recover, it     is understood that the amount is $3,722.99.'

At the request of the defendant the court charged the jury, that 'if the jury find from the evidence that the articles imported by the plaintiffs consisted of iron bands, blackened, cut into lengths of 11 feet, and put up in bundles of 30, with 30 buckles on one band in each bundle, and not permanently attached, then the fact that the buckles accompany the bands will not prevent the bands from being included in and dutiable under the denomination of band iron.' The court further charged the jury 'that the practical question to be determined by the jury is, whether the articles imported by plaintiffs are band, hoop, or scroll iron, or, on the other hand, cotton ties;' that 'this question must be determined by mercantile usage, as shown by the testimony in the cause; that, if the jury find from the evidence that said articles are cotton ties, and are known in commerce as such, then they are subject to a duty of 35 per cent. ad valorem;' but that, 'if the jury find that they are band, hoop, or scroll iron, and known in commerce as such, they are subject to a duty of one and a half cents a pound.' The defendant excepted to said 'last charge, and to each part of the same.' The verdict was in these words: 'We, the jury, find a verdict for the plaintiff in the sum of $3,722.99, and that sample on exhibition in court, and in controversy, is cotton ties.' A judgment was entered for said amount.

Solicitor General Phillips, for plaintiffs in error.

W. W. Howe and J. H. Kennan, for defendants in error.

BLATCHFORD, J.