Page:Federal Reporter, 1st Series, Volume 4.djvu/513

HAT V. BIHMOira. 499 �in general btisiness Ttrithin the state, or assnnied to exercise its corporate powers in any other instance. �McCbaby, g. J., beld the statute applicable, and the auswer Bufficient. �Hallext, D. 3., dissented. ���Mat and others v. Siumonb, Gollector. �(Cbreuit Oovri, D. Matsaehxitett». , 1e80.) �1. Eevenue — Law— Construction. — The denomination of articles enumerated In a revenue law Is construed according to the com- mercial understanding of the terms used, and not with reference to the materlals of which such articles may be made, or the use to which they may be applied. Curti» T. MmrUn, 3 How. 109. Eaiet ▼. Bwartwout, 10 Pet. 137. �a. Samb— «Tra PiiATBS"— Rbt. St. f 2503.— "Tin plates" are not in- cluded in section 2503 of the Bevised Statutes, under the terms " met- als not herein otherwise provided for," or " manufactures of metals." Dodge ▼. ArOiw, 22 Int. Bev. Rec. 402, criticised. �S. Baue— Sahb— Rby. St. f 2504, Sches. £.— "Tin in plates or sheets" is subject to a duty of 15 per cent, ad valorem, in accordance with tha provisions of section 2504 of the Revised Statutes, schedule B. �Claek, d. J. The plaintiffs, in 1874, imported into the port of Boston 6,581 boxes of tin plates. The defendant, then coUector of the port, assessed and coUected a daty of 15 per cent, ad valorem on these plates. The plaintiffs paid the duty nnder protest, oontending that the duty should baye been only 90 per cent, of 15 per cent, ad valorem; and the question to be considered here is whether the duty of 15 per cent, ad valorem was correctly laid, or whether it should have been, as plaintiffs contend, 90 per cent, of the 15 per cent, ad valorem. �By section 2504 of the Revised Statutes, schedule E, p. 470, "tin, in plates or sheets," is subjeoted to a duty of 15 pei cent, ad valorem, and under this provision of the law the col- lector assessed the duty. But section 3503 of the Eevised Statutes provides: "There shall be levied, coUected, and paid ����