Morrill v. Jones
Supreme Court of the United States
Error to the Circuit Court o£ the United States for the District of Maine. Section 2505 of the Revised Statutes provides, among other things, that “ Animals, alive, specially imported' for breeding purposes from beyond the seas, shall be admitted free [of duty], upon proof thereof satisfactory to the Secretary of the Treasury, and under such regulations as he may prescribe.”
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Error to the Circuit Court o£ the United States for the District of Maine. Section 2505 of the Revised Statutes provides, among other things, that “ Animals, alive, specially imported' for breeding purposes from beyond the seas, shall be admitted free [of duty], upon proof thereof satisfactory to the Secretary of the Treasury, and under such regulations as he may prescribe.” Article 388 of the Treasury Customs Regulations provides that before a collector admits such animals free he must, among other things, “ be satisfied that the animals are of superior stock, adapted to improving.the breed…
1Opinion of the CourtChief Justice Waite
The Secretary of the Treasury cannot ■ by his regulations alter or amend a revenue law. All he can do is to regulate the mode of proceeding to carry into effect what Congress has enacted. In the present case we are entirely satisfied the regulation acted upon by the collector was in excess of the power of the Secretary. The statute clearly includes animals, of all classes. The regulation seeks to confine its operation to animals of “ superior stock.” This is manifestly an attempt to put into the body of the statute a limitation which Congress did not think it necessary to prescribe. Congress…
2Cited by168 opinions
- Miller v. United StatesSupreme Court of the United States · 1935
- United States v. EatonSupreme Court of the United States · 1892
- Sylvia H. Thompson v. Clark M. Clifford, as Secretary of DefenseCourt of Appeals for the D.C. Circuit · 1968
- Boone v. KingsburyCalifornia Supreme Court · 1928
- Waite v. MacYSupreme Court of the United States · 1918
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