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4 Va. 153

Bentley v. Roan

Court of Appeals of Virginia

Decided June 15, 1790

Court of Appeals of Virginia · decided 1790-06-15

By the act of assembly, passed at the October session 1782, intituled ‘an act to amend and reduce the several acts of assembly for ascertaining certain taxes and duties, and for establishing a permanent revenue into one act,’ it is enacted, “That on all vessels at entrance or clearance from, or to, foreign ports, or from, or to, any of the United States, vessels of war excepted, there shall be paid, by the master or owner thereof, the duty of one shilling and three pence per…

Decided 1790-06-15

¶1On the other side, it was said, by the attorney general, that merchandize was nomen collectivum, and comprehended every article on board. That chariots and harness might be imported for sale as well as any other goods; and there was nothing which shewed an intention to make a distinction in their favour. That it was to no purpose to say, that if they had been imported by land there would have been no duty; for the same argument would be as applicable to all the other articles, on which it was admitted duties ought to be paid: and it would defeat the law unless every part of the cargo was subjected to duty, as the door would be otherwise open to every species of fraud in the entry. That the chariot and harness probably came in packages ; and therefore satisfied the words relied on by the appellant’s counsel. That the term merchandize lost nothing of its comprehensive character, by being associated with the words “spirits, wine, sugar and coffee;” for the reference was general; and was intended to comprize every article, which any of the preceding words would include.

¶2And of that opinion was the court; and the sentence was affirmed.

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