United States v. Trinidad Asphalt Co.

No. 2,490
Decided Circuit Court, S. D. New York
Disposition
affirmed
full scope · unanimous
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Court
Board of general appraisers
Decided
Judge
WHEELER, District Judge
Posture
Decision by board of general appraisers holding asphaltum entitled to free entry
Plaintiff/Appellant (1)
United States
Henry C. Platt, Asst. U. S. Atty.
v.
Defendant/Appellee (1)
Trinidad Asphalt Company
Avery D. Andrews

Overview

Decision of appraisers affirmed.

Case summary

The United States appealed a decision by the board of general appraisers that held asphaltum imported by the Trinidad Asphalt Company was entitled to free entry under the tariff act of 1894. The asphaltum came crude from an asphalt lake, holding water so tenaciously that intense heat with stirring was required for drying. It was exposed to heat from steam pipes and steam jets, expelling water and incidentally some volatile oils, leaving it purer and finer. The Circuit Court affirmed, interpreting the statutory language 'asphaltum and bitumen, crude or dried, but not otherwise manipulated or treated' to allow drying and its necessary consequences, including incidental refining, as the process fell within dictionary definitions of drying.

Abstract

The government appealed a decision granting free entry to imported crude asphaltum that underwent drying with heat and steam to remove water and some volatile oils, arguing it exceeded statutory allowances. The court affirmed, holding that the drying process and its incidental refining effects were permitted under the tariff act's language allowing asphaltum "crude or dried, but not otherwise manipulated or treated," consistent with dictionary definitions of drying. The decision of the appraisers was upheld.

Opinion of the court

Majority
opinion
WHEELER, District Judge
  • Tariff law puts asphaltum on free list if crude or dried but not otherwise manipulated or treated
  • Drying process using heat and steam jets falls within dictionary definitions of drying
  • Law allows drying and its consequences, including incidental refining
  • No change from drying should remove free character

Jurisdiction

not challenged
Subject matter
Customs duties and tariff law under the act of 1894
Jurisdictional facts
  • Application to review a decision of the board of general appraisers regarding duty-free entry of imported asphaltum

Procedural posture

Posture at trial
Decision by board of general appraisers holding asphaltum entitled to free entry
Posture on appeal
Application by United States to review the board's decision
Preserved issues
  • Interpretation of tariff law provision regarding free entry of dried asphaltum

Legal categories

Business

Case record

Full case name
UNITED STATES v. TRINIDAD ASPHALT CO.
Docket number
No. 2,490
Court
Circuit Court, S. D. New York
Trial court
Board of general appraisers
Trial court judge
Not specified
Decided
Opinion author
WHEELER, District Judge
Opinion type
published
Precedential status
precedential
Judges on panel
WHEELER, District Judge

Issues & holdings

1
Issues raised
1
affirmed
1
Holdings
Standard of review

De novo interpretation of statutory language

Disposition rationale

The drying process falls within dictionary definitions of drying, and the law allows drying and its necessary consequences, including incidental refining

Preservation

Issue preserved for review

Holdings of the court

Interpretation of 'dried but not otherwise manipulated or treated' in tariff law
Asphaltum dried using intense heat and steam jets, which expels water and incidentally some volatile oils, is entitled to free entry as it is not otherwise manipulated or treated beyond necessary drying
The law allows drying and its consequences; drying is defined as freeing from water or moisture by any means; the process here falls within that definition; incidental refining from drying does not remove free character
unanimousbinding precedent

Error analysis

  • United States argued asphaltum was manipulated or treated beyond drying by expelling volatile oils — evidentiary · no error foundNot applicable as no error found · not applicable

Statutory interpretation

1
Statute
Tariff law of 1894, paragraph 390
Question
Meaning of 'asphaltum and bitumen, crude or dried, but not otherwise manipulated or treated'
Court's reading
Allows drying and its necessary consequences; drying includes freeing from water by any means; incidental refining from drying does not constitute 'otherwise manipulated or treated'
Canons applied
Plain meaningDictionary definitions

Burden of proof

Prosecution burden
United States bore burden to show asphaltum was not entitled to free entry under tariff law
Burden met
false

Standards of review

  • Interpretation of tariff law provision — de novo Statutory interpretation is reviewed de novo

Timeline

rulingcited in opinion

Circuit Court issues opinion affirming decision of appraisers, holding asphaltum entitled to free entry as dried but not otherwise manipulated or treated

Outcome: Affirmed

Final disposition of the case interpreting tariff law provision

Interpretation of 'dried but not otherwise manipulated or treated' in tariff law
WHEELER, District Judge · United States · Trinidad Asphalt Company appellate court

Facts & evidence

Key facts

5 facts
  1. Asphaltum came crude from an asphalt lake, holding water mechanically like a sponge
  2. Water held so tenaciously that intense heat with stirring is required for drying within practicable time
  3. Material exposed in a vessel to heat from steam pipes and steam jets which stirred it
  4. Process expelled water and, incidentally and necessarily, some volatile oils
  5. Expulsion of water left material purer and finer

Procedural history

2 steps
  1. Board of general appraisers held asphaltum entitled to free entry
  2. United States applied to review that decision

Evidence in the record

Physical
  • Asphaltum from an asphalt lake
  • Substance holding water mechanically like a sponge
Testimonial
  • Findings and evidence regarding the drying process
Documentary
  • Tariff law of 1894, paragraph 390
  • Webster's Dictionary definition of 'dry'
  • Century Dictionary definition of 'dry'

Objects of relevance

Asphaltum from asphalt lakeSteam pipes and jets used for drying

Authorities

Cited authorities (1)

Tariff law of 1894, paragraph 390
appliedquotedprecedent
Statutory provision putting asphaltum on free list if crude or dried but not otherwise manipulated or treated
at Paragraph 390 Asphaltum and bitumen, crude or dried, but not otherwise manipulated or treated

Statutes

  • Tariff law of 1894, paragraph 390

Standards & doctrines

  • De novo review for statutory interpretation

Legal principles applied

  • Law allows drying and its necessary consequences; incidental effects of permitted drying do not change statutory classification
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Entities and documentation
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Action type
affirmed
Target
Decision of board of general appraisers
Appealed from
Board of general appraisers
Context
Circuit Court affirmed the board's decision holding asphaltum entitled to free entry, interpreting the tariff law to allow drying and its consequences
Scope
full
Disposition vote
unanimous
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