Package

A package, within the meaning of U. S. Rev. Stat. § 3437, imposing internal revenue tax upon friction matches in parcels or packages of one hundred or less, means a bundle put up for transportation or commercial handling; a thing in form to become, as such, an article of merchandise or delivery from hand to hand. A parcel is a small package; "parcel" being the diminutive of "package." Each of the words denotes a thing in form suitable for transportation or handling, or sale from hand to hand. Where a manufacturer put up matches in boxes containing two drawers or compartments, each holding forty odd matches, held, that each compartment was not taxable as a separate package or parcel; but the whole box was chargeable with one tax.

United States v. Goldback, 1 Hugh. 529.

The word package, in a provision inserted in an express receipt, that if the value of the property is not disclosed the shipper will not demand of the carrier more than fifty dollars for the loss "of each package" receipted for, does not include a bale of cotton, a hogshead of tobacco, or the like. The term packages, as here used, must be interpreted to mean small parcels or bundles, whose appearance would give no adequate information to the carrier of their value. In such cases there is great propriety in requiring the value to be named, in order to enable the carrier to make a charge answerable to the responsibility, and at the same time to inform him of the care required. But it is otherwise where the appearance of the article itself indicates its value and advises the carrier of the care required in the transportation.

Southern Ex. Co. v. Crook, 44 Ala. 468.

The word packages may be understood as embracing cotton bales. Lamb v. Camden, &c. R. R. Co., 2 Daly, 454, 480. "Package," in old English law, signifies one of various duties charged in the port of London on the goods imported and exported by aliens, or by denizens the sons of aliens.

Tomlins.