DDEBAL :BE1'OBTIlB ,';vol
Petition for review or' · decisIon by
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The Boston Book Company ordered from London a secondhand of Howell's State Trials, 34 volumE's, which were published in successt1l,e. YeIlrs 1828. On arrival of the set (per Scythi"" ,April 13, 189l) the appraiser at the Port of nosb;lD:f9QQd,J.hllt, ,whilEt ,printed more than 20 years ago, it had eviregound, assessed upon it ...,dutyof:25 percent. 'llPon the value, (£16.10,) the the presenttarift', requil'e!\a .book .to have been "prmWQ,' anstwund " more th",n 20 to be admitted free. This duty, Boston protest on April SAme an to the board of llg&:insttlle inipqsition of this duty. On the board of appraisers susof of the port of Boston,. anellO notified the , ' ., . " .A for Petitioner. folcOllector. ,The treasury department t,,"08 ruled-the ,188.6-that 'lnder .the tarif:I:"act of 18.83 books printed,. 20: years, but, imported in sheets. were not entitled .'I:he however, advised otherwise (180p. Attys. !,He reached this conq!UBioDiQy making" hqu;,nd: or word my tllat change in phraseology which appears l\ctLP(,qctobe;r, s() far as present ,beconstn,ae4 retp.qve tQ.18 doubt, and to .polley, concerning. thiit was not .t1;l:e.opjnion of the ,attorney gelll/raI permitted. This WaS,. to be by stril,dng out the comma after ,".,1;lnbou.,.n<;lr .,. .. . st.r;W ,.Qutmigh.t be"worth, SP as, pe.f.... .. Jl,",Pil, whatJo.JJo",ed ,I»ld and bYlnsert;irlg or" woJilM..,"priqte9: · ist4erefore to be w9Fds, "referring to should be bound to 8,-t:l, . and "prlDted» and "manufactured" to I .discover no :
lJNITED STATES 11. LAW.
eVidence of any other change of legislative purpose so far as relates to printed books. By a literal construction of the present statute the petitioner's books seem entitled to free entry, because, having once been bound more than 20 years before importation, they comply with its precise terms, they may have been bound again. But it is not necessary to rely on the mere letter, as the considerations stated lead directly and naturally to a rational construction. Church of Holy Trinity v. U.S., 143U.S. 457,463,12 Sup. Ct. Rep. 511. Moreover, rebinding is no,t binding. The latter is, new and original work; while, ordinarily, the former is repairing, and usually omits one or nlore of the recognized steps in the latter. Hthe Un*d States claims that they all actually entered into the present case, it had the burden of showing this fact to the board of general appraisers. But, as it is apparent that these books were bound more than 20 years before importation as books of like character are usually bound belore being offered for sale, I would reg:trd them as entitled to free entry, even though it also appearl'd that, in consequence of accident or ordinary use, they had needed and received repairs in all respects equal in extent to new and original binding. I adopt the conclusions Mthe decision of the treasury department of March 2, 1891, (10,800)and hold thnt the books are entitled to free entry. The petitioner will prepare the proper order, and, if not agreed to, will submit it to the court for revision. For the presf'nt the, order will be: Peti· tioner entitled to relief per order to be entered in COWlllilWC8 with the opinion 01 the court.
UNITED STATES tJ. LAw.
(DlItrict Court, W. D. Virl1inia. Aprll U, 189'J.)
In lUI IndlctInen\ Ifor perjury, the day on which the perjury was oommfttPl'l mutt be truly laid, and to lay It. on t.ne " - - day of Sept.ember, 18111," ill lnautllcient.
9. S..... _AFPlJ>AVIT. . In an Indictment for perjury, In making an aftldavU., it S. unnecesBal'J, UDder Rev. St. 5 5300, to 'set out. the affidavit in I/ABC verlJu.
S. &1IE-AFl'IJ>AVIT,-AuTBORITT OF NOTARY.
Rev. 8t..S 1778,aulhorizlng notal"ies public to admlnllter oaths In all callell In which jnstlcell oftbe peace bave power to admlniM.er them. lOvell no power to administer an oath in an investigation by the post otllce department as to the alleged loss of a lett.er, for there ill no stutut.e giving justices such power, and hence no indictment. for perjury can be based upon faille at.at.ement.s in an a.fll. elavit. made before a: notary in auch an Investigat.ion.
,At Law. Indictment of A. B. Law tOr perjury_ ,dictment ,'sustained. W. E. Oraig,U.S. Atty. Geo. a. Cabell, for
'£his is, an intlil'tmpnt for perjury., "aBed. on b,)'the ,jefeu9autonthu2bt. day of AugUlit.t