Rolker v. Erhardt

• Citation: 42 F. 443
• Parties: ROLKER et al. v. ERHARDT, Collector.
• Decision Date: 21 April 1890
• Court: U.S. District Court — Southern District of New York

42 F. 443

ROLKER et al. v. ERHARDT, Collector.

United States Circuit Court, S.D. New York.

April 21, 1890

At Law. Action to recover back duties.

During the year 1889 the plaintiffs imported from England, France and Holland, into the port of New York, certain crocus gladiolus, hyacinth, narcissus, tulip, and other flowering bulbs. These bulbs were classified for duty under the provision for 'bulbs and bulbous roots, not medicinal and not specially enumerated or provided for in this act,' contained in Schedule N of the tariff act of March 3, 1883, (22 U.S.St. 488; Tariff Index, New, par. 405,) and pursuant to this provision, duties were exacted thereon, at the rate of 20 per centum, ad valorem, by the defendant, as collector of customs at that port. Against this classification and this exaction the plaintiffs duly protested, claiming that these bulbs were free of duty as 'bulbs which were not edible, and were in a crude state, and not advanced in value or condition by refining or grinding, or other process of manufacture' under the provision for 'bulbs and bulbous roots, * * * any of the foregoing of which are not edible, and are in a crude state, and not advanced in value or condition by refining or grinding, or other process of manufacture, and not specially enumerated or provided for in this act,' contained in the free-list of the same tariff act, (Tariff Index, New, par. 636;) or under the provision for 'plants, trees, shrubs, and vines of all kinds, not otherwise provided for, and seeds of all kinds except medicinal seeds not specially enumerated or provided for in the act,' contained in this free-list, (Id. par. 760.) Thereafter the plaintiffs, as provided by law, having made appeals, duly brought this suit to recover the aforesaid duties.

Upon the trial it appeared that the bulbs in suit were spheroidal bodies that had been grown in the ground from the crocus gladiolus, hyacinth, narcissus, and other flowering plants; that they had the principle of life in them, were not medicinal, were not edible, were in a crude state, and were not advanced in value or condition by refining, grinding, or other process of manufacture; or, in other words, were in the same state and condition as when taken from the ground, except that they had been dried and cleaned; that they were imported solely for the purpose of producing flowers; that bulbs of the same kinds and in the same state or condition as these, at and prior to March 3, 1883, were and since have been used in this country solely for that purpose; that there were, at and prior to the date just mentioned, and since have been, imported into this country certain other flowering bulbs, such as those of the colchicum autumnale and the scilla, that were used for medicinal purposes as well as for flowering purposes; that the bulbs of the colchicum autumnale, when imported for medicinal purposes, were in a dried, sliced, lifeless state or condition; that the bulbs of the scilla, when imported for medicinal purposes, were in a similar state or condition; that the bulbs of the colchicum autumnale and of the scilla, when imported for flowering purposes, were in the same state or condition as the bulbs in suit; that there were, at and prior to the date just mentioned, and since have been, both grown in and imported into this country certain bulbs, such as those of the onion, the leek, the garlic, and other alluim plants, that were flowering bulbs and edible; that there were, at and prior...