United States v. Legg

• Decision Date: 08 January 1901
• Docket Number: 55.
• Citation: 105 F. 930
• Parties: UNITED STATES v. LEGG.
• Court: U.S. Court of Appeals — Second Circuit

105 F. 930

UNITED STATES v. LEGG.

No. 55.

United States Court of Appeals, Second Circuit.

January 8, 1901

Henry C. Platt, for the United States.

Everit Brown, for appellee.

Before WALLACE, LACOMBE, and SHIPMAN, Circuit Judges.

LACOMBE Circuit Judge.

The only question presented is whether the importation is subject to the duty imposed by the tariff act of 1894, or to that imposed by the tariff act of 1897. The latter act provided that (except where otherwise specified) the new rates of duty should be levied, collected, and paid 'on and after the passage of this act. ' Its final section (34), providing for the repeal of inconsistent legislation, contained the usual provision that the same shall not affect any act done or any right accruing or accrued. The thirty-third section reads as follows, being in the form usual in such acts:

'Sec 33. That on and after the day when this act shall go into effect all goods, wares, and merchandise previously imported, for which entry has been made, and all goods wares, and merchandise previously entered without payment of duty and under bond for warehousing, transportation, or any other purpose, for which no permit of delivery to the importer or his agent has been issued, shall be subjected to the duties imposed by this act and to no other duty upon the entry or the withdrawal thereof,' etc.

Manifestly that part of the section beginning, 'and all goods,' etc., 'previously entered,' deals only with goods entered for warehouse, and need not further be considered, since the importation at bar was entered for consumption. The facts, about which there is no dispute, are as follows: It is conceded that by the president's signature the new tariff act did not take effect until 4:06 p.m. on Saturday, July 24, 1897. The official and actual business hours of the custom house ended at 4 p.m. of that day. The goods in question were on the steamship La Touraine. She arrived in the port of New York prior to 11:50 a.m. July 24th, and, in accordance with the usual practice, her arrival was at that hour posted in the custom house. Thus advised of the arrival of his goods, the importer, before 4 p.m. on that day, presented himself at the proper place, with all the necessary papers, and with the money to pay the duties, and offered to make a consumption entry for the merchandise and pay duties. The entry was refused by the collector on the ground that the vessel had not made entry in accordance with the law and regulations. On the following Monday the merchandise was entered for consumption, and duties were assessed thereon under the new act.

Section 2774, Rev. St. U.S., provides that within 24 hours after the arrival of any vessel from a foreign port the master shall repair to the office of the chief officer of customs and make report of the arrival, and shall thereupon or thereafter file a manifest, etc. This court has held that section 33, above quoted, does not, by the use of the word 'entry,' refer to this 'entry of the vessel.' In re Gardiner, 4 C.C.A. 155, 53 F. 1013. Section 2785, Rev. St. U.S., reads as follows:

'The owner or consignee of any merchandise on board of any vessel, or, in case of his absence or sickness, his known agent or factor in his name, shall, within fifteen days after the report of the master to the collector of the district for which such merchandise shall be destined, make entry thereof in writing with the collector, and shall in such entry specify the name of the vessel and of her master, in which, and the port or place from which such merchandise was imported, the particular marks, numbers, denominations, and prime cost, including charges of each particular package or parcel whereof the entry shall consist, or, if in bulk, the quantity, quality and prime cost, including charges thereof, particularly specifying the species of money in which the invoices thereof are made out. Such entry shall be subscribed by the person making it, if the owner or consignee, in his own name, or, if another person, in his name as agent or factor, for the owner or consignee. The person making such entry shall also produce to the collector and naval officer, if any, the original invoices of the merchandise, or other documents received in lieu thereof, or concerning the same, in the same state in which they were received, with the bills of lading for the same; which invoices shall be signed by the persons in

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