Heller v. Magone
U.S. Circuit Court for the District of Southern New York
At Law. On June 6, July 25, and October 17, 1887, the plaintiffs made three importations from Hamburg, Germany, into the port of New York of a ■certain article of merchandise invoiced as “manure salt.”
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At Law. On June 6, July 25, and October 17, 1887, the plaintiffs made three importations from Hamburg, Germany, into the port of New York of a ■certain article of merchandise invoiced as “manure salt.” The defendant, as collector of customs, pursuant to S. S. 7452, rendered April 7, 1886, classified this article for duty as “sulphate of potash,” under the provision for'“sulphate of potash,” contained in Schedule A of the tariff act of March 3, 1883, (22 U. S. St. at Large, 488; Heyl, New, 70,) and exacted of the plaintiffs’ duty thereon at the rate of 20 per centum ad valorem, and in the sum…
1Opinion of the Court
Lacombe, J.,
(orally.') The more frequently we are called upon to interpret statutes, the greater likelihood there is of developing a tendency to overstrained construction. It is wholesome occasionally to turn back to first principles, and to appreciate the force of the old rule, again reaffirmed by the supreme court in Lake Co. v. Rollins, 9 Sup. Ct. Rep. 651, —that, to get at the thought or meaning expressed in a statute, the first resort in all cases is to the natural signification of the words in the order of the grammatical arrangement in which the framers of the instrument have placed…
2Cited by2 opinions
- Meyer v. CadwaladerCourt of Appeals for the Third Circuit · 1898
- In re WiseU.S. Circuit Court for the District of Northern California · 1896