Lawder v. Stone

In the months of May, June, and July, 1897, the petitioners, copartners trading as S. M. Lawder & Sons, imported into the port of Baltimore from the British West Indies several cargoes of pineapples, invoiced as a specified number of dozens.

Upon the discharge of the cargo at Baltimore, after the pineapples had been taken out of the vessels and their number estimated by the inspectors, there remained in the holds a quantity of what was described as 'slush,' consisting of decomposed vegetable matter, mixed with bilge water and other d ebris of the cargo, some of it in a semi-liquid condition. This slush was brought up from the holds in baskets and included by the inspectors in their appraisement of the cargoes. The pineapples alleged to be contained in the slush were uncountable, and their number was roughly estimated by the inspectors by counting the pineapple tops and butts contained in a number of baskets of the slush, striking an average of those baskets, and then calculating the number contained in the whole quantity of slush according to that average. The material thus removed from the vessels was commercially valueless, and under the sanitary regulations of the city of Baltimore was taken down the river on a scow and dumped overboard. The number of pineapples so estimated by the inspectors to be contained in the slush was less than 10 per cent of the total invoice, and the collector treated the loss as a case of damage to the cargo within the meaning of § 23 of the customs administrative act of June 10, 1890, and assessed duty on the whole number of pineapples estimated by the inspectors to be contained in the cargoes, including this quantity of slush.

The board of general appraisers sustained a protest of the importers against the assessment of duties on the worthless and indistinguishable mass referred to, and this decision was affirmed, on appeal of the collector, by the circuit court of the United States for the district of Maryland. On a further appeal by the collector the circuit court of appeals for the fourth circuit reversed the decisions which had been made in favor of the importers and sustained the action of the collector. 41 C. C. A. 621, 101 Fed. 710. The case was then brought to this court by writ of certiorari.

Mr. Edward S. Hatch for petitioners.

Assistant Attorney General Hoyt and Messrs. James A. Finch, John C. Rose, and Solicitor General Richards for respondent.