Page:Federal Reporter, 1st Series, Volume 2.djvu/36

 SCATTEEGOOD V. TUTTON. 29 �George P. Rich and Charles M. Neal, for plaîntiff. �John K. Valentine, for defendant. �BuTLEE, D. J. Judgment must be entered for the defend- ant. The case turns upon schedule "M," § 2504, Eev. St. 476: "Fruits, oranges, lemons, pineapples and grapes, 25 per cent, ad valorem ; limes, bananas, plantains, shaddocks, mangoes, 10 per cent, ad valorem. But no allowance shall be made for any loss by decay on the voyage unless the loss shall exceed 25 per centum of the quantity, and the allow- ance then made shall be only for the amount of loss in excesa of 25 per centum of the whole quantity. " �Do the terms "quantity" and "whole quantity" here em- ployed relate to the quantity imported or the quantity dam- aged? Possibly no very great violence wonld be done to the language by either construction ; but its most natural import, certainly, is the quantity imported, the quantity liable to duty. Indeed, it ia a little difficult to understand how the term "whole quantity" can have any other rational application. Where is the warrant for applying it to a particular package ? �The manner of proceeding to ascertain losses generally on merchandise (referred to in the plaintiff's argument) does not affect the question. When loss is alleged on importations of fruit, the claimant must submit the entire shipment to ascer- tain whether the loss exceeds 25 per cent, of the whole quan- tity on which he is oharged before any reduction can be had. If the term "whole quantity" does not refer to the quantity imported, why should it be applied or confined to the quan- tity in a particidar package, rather than to particular oranges, lemons, etc., damaged? Why not assort these from the sev- eral packages and apply the term "whole quantity" to the quantity thus found to be actually damaged? The arrange- ment into several packages is merely for convenience in car- riage ; and the number and size of the packages (which are subject to the will of the importer) should not have, and have not, any effect on the liability to duty, The charge is im- posed on the quantity shipped as a whole, and no allowance for loss is made, except where it is so considerable as to exceed 25 per cent, of the entire importation. Prier to the ����