Hollender v. Magone

Statement by Mr. Justice BREWER:

The facts in this case are these: On October 19, 1886, the plaintiffs imported and entered at New York 226 casks, aggregating 2,861 gallons, of beer, on which the defendant, as collector of the port, exacted duty at 20 cents a gallon. This was paid by the plaintiffs under protest, they insisting that the beer had become sour and worthless on the voyage of importation. They applied, on October 26th, for a rebate on account and to the extent of this damage, under Rev. St. § 2927, which is as follows:

'Sec. 2927. In respect to articles that have been damaged during the voyage, whether subject to a duty ad valorem, or chargeable with a specific duty, either by number, weight, or measure, the appraisers shall ascertain and certify to what rate or percentage the merchandise is damaged; and the rate of percentage of damage, so ascertained and certified, shall be deducted from the original amount, subject to a duty ad valorem, or from the actual or original number, weight, or measure, on which specific duties would have been computed.'

But this application was refused on the ground that such an allowance was prohibited by a proviso in Schedule H, act of March 3, 1883, (22 Stat. 505,) which says: 'There shall be no allowance for breakage, leakage, or damage on wines, liquors, cordials, or distilled spirits.' Thereafter this suit was brought, and on the trial thereof the court instructed the jury to find for the defendant. 38 Fed. Rep. 912. Judgment having been entered on such verdict, plaintiffs sued out a writ of error from this court.

E. B. Smith, for plaintiffs in error.

Asst. Atty. Gen. Maury, for defendant in error.

[Argument of Counsel from page 587-588 intentionally omitted]

Mr. Justice BREWER, after stating the facts in the foregoing language, delivered the opinion of the court.