Hartranft v. Wiegmann

• Decision Date: 02 May 1887
• Parties: HARTRANFT, Collector, etc., v. WIEGMANN and another
• Court: U.S. Supreme Court

121 U.S. 609

7 S.Ct. 1240

30 L.Ed. 1012

HARTRANFT, Collector, etc., v. WIEGMANN and another.

May 2, 1887.

[

Sol. Gen. Jenks, for plaintiff in error.

F. P. Prichard, for defendant in error.

BLATCHFORD, J.

This is an action at law, r ought in a court of the state of Pennsylvania, and removed into the circuit court of the United States for the Eastern district of Pennsylvania, by the firm of J. H. Wiegmann & Son, against the collector of customs for the district of Philadelphia, to recover moneys alleged to have been illegally exacted by him as duties on imported merchandise. After a trial before a jury the plaintiffs had a judgment for $55.29, and the defendant has brought a writ of error. The record contains the following statement of the result of the trial:

'The jurors aforesaid, upon their oaths or affirmation aforesaid, respectively do say that they find as follows, to-wit: Plaintiff imported into the United States from London, in December, 1881, and May, 1882, a quantity of shells, on which he paid duties, June 11, 1883. Among these shells were 37 1/2 doz. regius murex; 8 doz. green ears; 3 doz. white ears,—valued at $71.68, on which the collector imposed a discriminating duty of 10 per cent., or $7.16, as the products of a country east of the Cape of Good Hope; 12 doz. green snails; 27 doz. Lord's prayers; 12 doz. mottoes; 9 doz. Turk's Caps; 3 doz. magpies; 8 doz. snails; 1 doz. trocus; 16 doz. green ears; 3 doz. white ears,—valued at $125.70, on which the collector imposed a duty of 35 per cent., or $44.09, as manufactures of shells.

'The testimony in regard to these shells was as follows:

'Frederick W. Weigmann: 'These shells were purchased in London. The merchants there obtain them from all parts of the world. They are cleaned and prepared for market there. The epidermis is first cleaned off, and then the shells are ground or polished for the market. They are cleaned by acid. They are ground on an emery wheel to expose the pearly interior. The purpose of both operations is to fit the shells for market. We sell them for ornaments. We import them for the sea-shore, and sometimes we sell them for buttons, handles to penknives, etc. There is no difference in name and use between the shells ground on the emery wheel and those not ground. The Lord's-prayer shell is sold for the same purpose. There is no new use.'

'Dr. Joseph Leidy: '[Regius murex shown witness.] That comes from Panama. [Green ear shown witness.] That is from the Pacific coast. [Two white ears shown witness.] One of these is from the west coast of Africa, and the other from Japan. Most shells have three layers. They have the thin, brown skin; the outside layer, like the common fresh-water mussel; then they have an inner layer, which is very brilliant. Very frequently the water is sufficient to wear off the skin, and they show the dull layer on the outside. By artificial means that opaque whitish layer is ground off by means of a wheel, and the inner layer is exposed, which presents that inner pearly appearance. [Samples shown witness.] These shells have had the outer layer ground off so as to exhibit the beautiful inner layer. That has been done by the application of a wheel, and afterwards by polishing. Question. There is something here called the 'Lord's prayer.' I do not suppose you know it by that name, but please tell us about it. Answer. Well, I understand its nature. The shell happens to be of the kind which is very frequently imported and used as an ornament without any alteration whatever. The outer covering was taken off in the shape of letters, by first covering the letters with wax or grease, and then covering that with lime, having in the mean time eaten out the letters by acid or by etching. The object of taking off the epidermis is simply to show the internal beauty, for the purpose of ornament; and the object of taking off the second layer is the same, simply for the purpose of ornament.'

'The jury find that the regius murex, green ears, and white ears are products of countries west of the Cape of Good Hope, as above testified, and that the discriminating duty on them amounted to $7.16, which, with interest to October 5, 1883, amounts to $7.72. The jury fn d that the green snails, Turk's caps, magpies, snails, trocus, green ears, and white ears have been ground upon an emery wheel in the manner and for the purpose described in the above testimony; that the duty collected on them as manufactures of shells amounted to $25.98, which, with interest to October 5, 1883, amounts to $28.03. The jury also find that the Lord's prayers and mottoes have been etched with acid, in the manner and for the purpose described in the above testimony; that the duty collected on them as manufactures of shells amounted to $18.11, which, with interest to October 5, 1883, amounts to $19.54.

"RECAPITULATION.

"Discriminating duty,............... $ 7 72

Duty on ground shells,............... 28 03

Duty on etched shells,............... 19 54

---------

$55 29

'And the court reserved the following points: (1) If the court should be of opinion that both the shells ground on an emery wheel and the shells etched with acids, in the manner found by the jury, were not liable to duty as 'manufactures of shells,' but were entitled to be admitted free, as 'shells unmanufactured,' then judgment to be entered in favor of the plaintiff for fifty-five dollars and twenty-nine cents. (2) If the court should be of opinion that the shells etched by acids, in the manner found by the jury, were liable to duty as 'manufactures of shells,' but that the shells ground on an emery wheel, as found by the jury, were not so liable, then judgment to be entered in favor of the plaintiff for thirty-five dollars and seventy-five cents. (3) If the court should be of opinion that both the shells ground on an emery wheel and those etched by acids were liable to duty as 'manufactures of shells.' then judgment to be entered for plaintiff for seven dollars and seventy-two cents only, being the amount of discriminating duty on shells found by the jury to have been imported from countries west of the Cape of Good Hope.'

The defendant then moved for a new trial, in refusing to grant which the court held 'that, in order to render the shells subject to duty as 'manufactures of shells,' something more must be done than simply to remove the outer...