Overview
Case summary
Importers De Long & Seaman appealed a customs duty assessment on fresh mackerel packed in ice imported in 1891. The collector assessed duty under paragraph 210 of the Tariff Act of August 1894, which imposed a duty of one-half cent per pound on 'salt-water fish frozen or packed in ice.' The importers claimed the fish should be free under paragraph 481, which listed 'Fish, frozen or packed in ice fresh' as free. The board of general appraisers and circuit court affirmed the duty assessment. On appeal, the Circuit Court of Appeals affirmed, holding that under the rule of construction requiring each part of a law to be effective, paragraph 481 is generic (covering fresh-water fish) and paragraph 210 is specific (covering salt-water fish), making salt-water fish packed in ice dutiable. The court noted this aligned with congressional policy of imposing duties on Canadian salt-water fish while admitting free fish for immediate consumption and products of U.S. fisheries.
Abstract
Importers appealed a customs duty assessment on fresh salt-water mackerel packed in ice, claiming it qualified as free under a generic tariff provision for fish frozen or packed in ice fresh, while the collector applied a specific duty on salt-water fish frozen or packed in ice. The courts affirmed the duty, applying the rule of construction that specific provisions prevail over generic ones to impose duties on salt-water fish. This ruling aligned with congressional policy distinguishing duties on certain imported fish from free admission of others for immediate consumption or domestic products.
Opinion of the court
opinionPER CURIAMjoined by COLT, NELSON, WEBB
- Agrees with circuit court reasoning and conclusion
- Paragraph 481 is generic, paragraph 210 is specific
- Salt-water fish packed in ice are dutiable under paragraph 210
- Construction gives effect to both paragraphs
- Aligns with congressional policy on Canadian salt-water fish
Jurisdiction
not challenged- Petition for review of decision of board of general appraisers affirming collector's assessment
- Appeal from circuit court judgment affirming board of appraisers
Procedural posture
- Construction of tariff act paragraphs 481 and 210 regarding duty on fresh mackerel packed in ice
Legal categories
Case record
Issues & holdings
de novo
Paragraph 481 is generic and paragraph 210 is specific; salt-water fish packed in ice are dutiable under paragraph 210
Issue preserved for review
Holdings of the court
Statutory interpretation
2Standards of review
- Construction of tariff act paragraphs 481 and 210 — de novo Statutory interpretation is reviewed de novo
Timeline
De Long & Seaman imported fresh mackerel packed in ice into Boston port
Triggering event for customs duty dispute
Tariff Act of August 1894 enacted containing paragraphs 481 and 210
Statutory basis for duty assessment
Circuit court affirmed decision of board of general appraisers (70 Fed. 775)
Outcome: Affirmed board's decision
Trial court ruling appealed to Circuit Court of Appeals
Circuit Court of Appeals issued per curiam opinion affirming circuit court judgment
Outcome: Affirmed circuit court judgment
Final appellate decision in case
Facts & evidence
Incident
Key facts
6 facts- Importers De Long & Seaman imported fresh mackerel packed in ice
- Collector assessed duty at one-half cent per pound under paragraph 210 of Tariff Act of August 1894
- Importers claimed fish should be free under paragraph 481
- Fish were salt-water fish packed in ice and intended for immediate consumption
- Board of general appraisers affirmed collector's assessment
- Circuit court affirmed board's decision
Disputed questions
- Whether fresh mackerel packed in ice should be dutiable under paragraph 210 or free under paragraph 481
Procedural history
7 steps- October 5, 1891: Import of fresh mackerel packed in ice
- Collector assessed duty under paragraph 210
- Importers protested to board of general appraisers
- Board affirmed collector's action
- Importers petitioned circuit court for review
- Circuit court affirmed board's decision (70 Fed. 775)
- Importers appealed to Circuit Court of Appeals
Evidence in the record
- Agreed propositions of fact by parties in circuit court
- Tariff Act of August 1894 paragraphs 481 and 210
- Findings of fact by board of general appraisers
- Record of importation October 5, 1891
- Expert name: Board of general appraisers · Expertise: Customs duty assessment · Opinion: Both paragraphs are effective and applicable to respective species of fish; such was congressional intent
Objects of relevance
Authorities
Cited authorities (1)
Statutes
- Tariff Act of August 1894, paragraph 481
- Tariff Act of August 1894, paragraph 210
Standards & doctrines
- Rule of construction requiring each part of law to be effective
- Generic vs. specific statutory interpretation
Legal principles applied
- Rule that each part of a law should be made effective if possible
- Specific provisions control over general provisions