5 Ct. Cust. 178 | C.C.P.A. | 1914
delivered the opinion of the court:
This appeal brings up for determination tbe dutiable classification of lambskins under tbe tariff act of 1909. Tbe importation was of Russian lambskins. Free entry was accorded those upon which there was no wool. On the wool contained upon the others there was levied by the collector of customs at the port of New York duty at the rate of 3 cents per pound under the provisions of paragraphs 370 and 371 of said act. The importers, who are the appellants here, claim that the lambskins, inclusive of the wool, are entitled to free entry. Other contentions are made by the appellants, but in our view of the case they are not controlling and the merchandise is entitled to free entry under the provisions of either paragraph 574 or 676 of the act. These several paragraphs read:
370. On wools of the third class and on camel’s hair of the third class the value whereof shall be 12 cents or less per pound, the duty shall be 4 cents per pound. On wools of the third class, and on camel’s hair of the third class, the value whereof shall exceed 12 cents per pound, the duty shall be 7 cents per pound.
371. The duty on wools on the skin shall be 1 cent less per pound than is imposed in this schedule on other wools of the same class and condition, the quantity and value to be ascertained under such rules as the Secretary of the Treasury may prescribe.
574. Bur skins of all kinds not dressed in any manner and not specially provided for in this section.
. 676. Skins of all kinds, raw (except sheepskins with the wool on), and hides not specially provided for in this section.
It is wholly immaterial whether the skins are of sheep or lambs; the growth thereom is wool, and subject to duty as such.
It is a fundamental principle of statutory construction, wbicb we tbink tbis statement overlooks, tbat in tbe determination of the force and effect of every statute tbe whole act must be read together and each part, if possible, be given some efficiency. If the dutiable provisions, paragraphs 370 and 371, quoted sufra, stood alone', unaffected by any other provisions of the tariff law, we might be justified in saving tbat tbe importation is in part' at least of Wool, tbat wool is made dutiable' under these provisions, and, therefore, tbis merchandise should be accordingly rated for dutiable purposes. But these dutiable provisions do not stand alone, and whatever force and effect is accorded them by construction must be subject to and in harmony with the associated provisions in pari materia of the same act.
The case as presented is one which is fraught with serious doubt. It is not one in which the legislative words and purpose are free from serious question. Accordingly, in the ascertainment of the legislative meaning, we are controlled by the intent indicated by the well-known rules of statutory interpretation and construction. In this inquiry in this case there is afforded the exceptional situation that all the applicable rules of statutory construction lead to the same conclusion.
First and foremost of the rules of construction applicable to a customs revenue measure is the primary one that the words of the legislative body must be considered to have been used in conformity with the customs and usages of the particular trade. Commercial designation is first to be ascertained, and, if found to exist, held to control the application of the language of the legislature. Cadwalader v. Zeh (151 U. S., 171-176), United States v. Vandegrift & Co. (3 Ct. Cust. Appls., 161; T. D. 32457), Guthman, Solomons & Co. v. United States (3 Ct. Cust. Appls., 286; T. D. 32574).
This record presents no conflict upon this question of fact. Three witnesses testified, two on behalf of the importer and one on behalf of the Government. Those who testified on behalf of the importer were long experienced wholesale dealers in sheepskins and lambskins. The Government witness who testified was the examiner of this class of merchandise at the port of New York, of admitted qualifications and long experience. They all agreed that in the trade and commerce of the country there was a well defined, long established, and generally accepted distinction between lambskins and sheepskins. They likewise agreed that this distinction was
The second rule of construction here applicable is that of legislative differentiation. The question for solution being whether or not in paragraph 676 the Congress intended to include within the word sheepskins, lambskins as well, some light is thrown upon the question by the contrasted use of the respective words, not alone in the act under consideration, but in previous acts in pari materia. It is a logical inference and a legal probability, if not conclusion, that if the Congress in its legislation upon this subject has differentiated the words, using both to express its purpose where both were intended to be included, that the use of but one of these words was intended by Congress to be confined to the single subject matter expressed exclusive of the other.
Addressing our attention first to the act under consideration (the tariff act of 1909), we find in paragraph 451 that Congress has levied a duty upon both sheepskins and lambskins; that it did not content itself with the use of the word sheepskins alone, but uses the language ‘ 'sheep and goat skins (including lamb and ldd skins) * * * .”
When, therefore, we turn therefrom to paragraph 676 of the same act, which is the provision which excepts out of paragraph 451 that which otherwise would be included therewithin, it being the competing paragraph in the law with the foregoing one, and find that Congress has taken out of the purview of that paragraph by exception sheepskins only, we can see no escape from the conclusion that the word sheepskins in paragraph 676 was used advisedly in contrast with both
At the oral argument in this court counsel for the Government cited various instances from well-considered cases wherein it was held either directly or by inference that the word ‘‘ lamb ’’ was included within the word "sheep.” Aside from the fact that those are not the words here under consideration, sheepskins and lambskins, which are probably dealt in by different trades and, therefore, treated differently according to the trade understanding, there is the more pronounced reason rendering such cases inapplicable, or at least not controlling, resting in the fact that those words as thus construed appear in statutes having different associate provisions in pari materia. The context of the statutes being different the legal effect of one word upon the other must be different. For these reasons it is obvious that while such cases may be instructive they are by no meañs conclusive.
Jn the tariff act of 1883 (par. 706), and many acts antedating the same, as well as in the tariff act of 1890 (par. 588), in the tariff act of 1894 (par. 493), in the tariff act of. 1897 (par. 562), and in the tariff act of 1909 (par. 574), there appears a provision for “fur skins of all kinds not dressed in any manner.” To those provisions in the tariff acts of 1897 and 1909 were added the words “and not specially provided for in this act”- (1909 — “section”). The uniform classification, so far as we have been able to discover, of lambskins with the wool on seems to have been to classify them as fur skins under these provisions of the various tariff laws. To the same effect and of equal force was the uniform holdings of the same authorities that where lambskins were tanned or dressed they were classifiable as “furs tanned or dressed” under the same tariff acts and the respective ■applicable provisions thereof. See G. A. 45 (T. D. 10324), G. A. 1508 (T. D. 12957), G. A. 2907 (T. D. 15726), G. A. 4109 (T. D. 19136), Mavtner v. United States (84 Fed., 155), Fleet v. United States (148 Fed., 335).
This claim is made in the protest. Inasmuch, however, as the result must be the same, whether the goods are classified under paragraph 574 or 676 of the free list, the determination of that question is here unnecessary.
“Fur skins of all kinds not dressed in any manner” are equally «though more generally provided for as “skins of all kinds” and free entry is provided for all such. If they are not skins they are furs, and vice versa, and in either case they are enumerated articles and hence not nonenumerated within paragraph 480 of the act.
In United States v. Bennet (66 Fed., 299), the United States Circuit Court of Appeals for the Second Circuit determined that angora goat skins with the hair or wool on were entitled to free entry under the provisions of paragraph 588 of the tariff act of 1890 as “fur skins of all kinds not dressed in any manner.”
Confirmation of these views is found in Encyclopedia Britannica, (eleventh edition, article “Fur.” In enumerating and defining the (classes of such the following occurs:
/Lambs. — The sorts that primarily interest the fur trade in Europe and America are (those from south Russia, Persia, and Afghanistan, which are included under the fol-Uffiwing wholesale or retail. commercial terms: Persian lamb, broadtail, astrachan,*183 Shiraz, Bokharan, and caracul lamb. With the public the general term astrachan is an old one, embracing all the above curly sorts; the flatter kinds, as broadtail and caracul Iamb, have .always been named separately. The Persian lambs, size 18 by 9 inches, are the finest and the best of them. When dressed and dyed they should have regular, close, and bright curl, varying from a small to a very large one, and if of equal size, regularity, tightness, and brightness, the value is comparatively a matter of fancy. Those that are dull and loose or very coarse and flat in the curl are of far less market value.
Lastly. With all applicable canons of construction conducing to the conclusion stated, in the presence of an obviously doubtful question of law, this court is bound to construe the statute that the importers, appellants here, shall be accorded the benefit of the doubt. Woolworth v. United States (1 Ct. Cust. Appls., 120-122; T. D. 31119), United States v. Hatters’ Fur Exchange (1 Ct. Cust. Appls., 198-202; T. D. 31237), United States v. Matagrin (1 Ct. Cust. Appls., 309-312; T. D. 31406), United States v. Harper (2 Ct. Cust. Appls., 101-105; T. D. 31655), American Express Company v. United States (3 Ct. Cust. Appls., 475-479; T. D. 33121), United States v. American Bead Company (3 Ct. Cust. Appls., 509-515; T. D. 33166), Newhall et al. v. United States (4 Ct. Cust. Appls., 134; T. D. 33410.
Reversed.