73 F. 680 | 2d Cir. | 1896
In June, 1893, Percy Kent, the appellant, imported into the'port of New York 75 bales of grain bags made of burlaps, which had been used in the exportation of Amer
The sole question in the case is whether the quoted proviso in section 7 of the act of February 8, 1875, was in force at the time of the importation. If it was, the bags were exempted from duty. Schedule O of title 33 of the Revised Statutes — the title which related to duties upon imports — imposed a duty of 40 per centum ad valorem upon hags (except bagging for cotton) composed wholly or in part of jute, the material of which grain bags are made; but grain bags, the manufacture of the United States, if exported containing American produce, and if declaration was made of intent: to return the same empty, were exempt from duty (Rev. St. § 2505). The act of February 7, 1875, was in part an amendment of the existing statutes, and the provision which has been quoted was for 1he purpose of placing empty grain bags of foreign and home manufacture, when returned to this country after having been used in the exportation of grain, in the same dutiable condition. Section 6 of the comprehensive tariff act of March 3, 1883 (22 Stat. 489), provided that on and after July 1, 1883, “the following sections shall constitute and be a substitute for title thirty-three of the Revised Statutes.” The previously existing provision in regard to empty returned bags of American manufacture was re-enacted in substance in the free list, but the provision in section 7 of the act of 1875 was omitted, and bags, except bagging for cotton, were made dutiable at 40 per cent, ad valorem. Paragraph 493 of the tariff act of October 1, 1890, retained the same exemption from duty upon returned empty bags of American manufacture, and was silent in regard to returned empty foreign-made bags which were filled when exported. Thus, since 1875, two comprehensive revisions of the title in the ■Revised Statutes relating lo duties upon imports have taken place, and the amendment of the act of 1875, in regard to foreign-made bags, has been omitted, while the subject of the dutiable rale upon bagging has received the usual consideration. These successive acts show a. plain intention to substitute their respective provisions