COMBS 11. ERHARDT.
der the old practice, Isho'uld send it to the jury to determine whether, by the ordinary processes of manufacture, the article had been advanced, in the meaning as understood in trade and commerce, outside of and beyondthegroupof'articles included in paragraph 350j and their ver· dictjoD;<sucb evide11ce as thilre'is here, I should not disturb, whatever it might be. Under these circumstances, I shall not disturb the finding of the board of general appraisers. Decision affirmed.
(CiIJ"cuit Cou'l't, & D. NfItO York.
CUSTOMS DUTIBs-ACT. OJ!' MAROH
November lU, 189L)
mounts, brass and iron castings, bedstead tubes, bedstead knobs, vases, castors, etc;, for use in the manufacture of metallic bedsteads, held not dutiable as "house and cabinet furniture in piece or rough, and not finished," at SO per cent. ad val., under Scheq.ule D, par. Act March S,1883, but at 45 per cent. ad va£.,as "manufac1iuTes of metal, .. under SchedUle C, par. 216, of saId aot.
8, 1888-MBTALLIO BBDSTBADS.
At Law. The plaintiffs, Henry W. Combs & Co., in July, 1890, imported into the port of New York certain brass and iron castings, iron tubes, brass knobs, castors, etc., for use in the manufacture (If metal bedsteads. The defendant, collector of customs at the port of New York, levied and a duty of 45 per cent. ad Valorem upon the importation as "manufactures of metal," under paragraph 216, Schedule 0, of the titriff act of March 3, 1883. The plaintiffs protested, claiming that the mer· chandisewas dutiable as "house and cabinet furniture in piece or rough, and not finished,"at the rate of 30 per cent. ad valorem, under paragraph 229 of Schedule D of the same act. The articles in suit were manufactured at Birmingham, England. They were not made in the same factories in Birmingham where metal bedsteads or metal furniture of any kind were manufactured. The manufacture of such articles as those in suh is in En!l;land a separate trade from the furniture. They did not constitute, on their arrival, all the completed parts of metallic bedsteads, and were not then in a condition to be put together, without further manipulation, to form completed metal bedsteads. At the close of the testimony the United States attorney, in behalf of the defendant, moved for a direction of a verdict in his favor, on the grounds (1) that the at· ticles in suit, in the condition in which they were imported, were not "furniture" in any proper or correct sense of the term, and were not, therefore, covered by paragraph 229 of Schedule Dj and (2) thattheartides in suit, being manufactured entirely of brass, iron, or other metal, were covered by the furniture paragraph, (229,) which relates only and exclusively to furniture made of wood, or of which wood is the component material of chief value. Hoffroon Miller, for plaintiffs.
.... Edward Mitchell, U. S. Atty.,ahd Henry for defendant. . ..
o. ,Pldtt, Asst.
U. S. Atty.,
Circuit Judge. I shf\ll grant the. D\o.tiQn of the defendant that the articles ,imported. meaning phrase,"hQuse furniture in the piece or rQugh."
UNITED STATES 'IJ. LoEB.
(OirocH' OOflrl, S.D. NeW York. February S8, 100s.)
Ji_J:w-TBADE-MA)1KB.· . ,' .. '. . Rev. St. U. S. I 3449, making It an offense to ship spirituous or fermented liquors or wines under any other brand or nama than that known to the trade alJ the kind or quality thereof, Is not within the prlnclple of the Trade-Mark Oase8, 100 U; S. 82. becaUse It acts In some cases as a protection to trade-marks.
Pethion for. a Writ of HabeaaOorpus to release. Morris der commitment for violating the internal revenue laws. A. J. Dittenhoejer, for petitioner. Ma:moell Evart8, for the United States.
I,..AOOMBE, Circuit Judge. Under the authority conferred by the.nrst elausa of se9tion 8 of article 1 of to-wit, to "levy lind and to" make all laws which shall be neceSSjl.ry and proper forcarry;inginto execution that power," congress has levied a tariff upon foreign goods, and also taxes certain domestic products, under a compreheQsi.ve "plan of interl1al revenue. The government of the United St!iteil QOllects duties upon spirituous and fermented liquors lind wines. brought· from, abroad, and lays taxes upon sucp. as manufactured here, and upon the business of manufacturing and dealing in them. It ha.selaboratedin great detail a system by which it practically takes control of. ll;lanufacture of alcoholic spirits for. the purpose of managing the collection ofthe revenue assessed therefrom, and exercjses a surveillance over their manufacture and sale. The constitutionality, generally, of such legislation is not assailed. Without details of this is apparent that it may be very desirable, perhaps necessary, to its success that all casks or packages containing distilled spirits shall be truthfully marked, such marking aftording to the officers of the governmen,ta convenient means both of checking the returns of the manufacturing dilltiller and preventing the smuggling of untaxed products into the general market of the country. In the last paragraph of section 29 of theaQt of congress approved July 13, 1866, and entitled "An act to reduce taxation a,nd to amend an act entitled' An act to provide internal revenue to support the government, to pay interest o'n the public debt, and for other purposes,' approved June. 30, 1864," (now section 3449, Rev. St. U. S. ,) it is provided as follows: