Phenix gazette. [volume] (Alexandria [D.C.]) 1825-1833, 1833-02-14
Fan, he .Ve,o Fork Journal of Commerce.
SUGAR CASE.

SCuan ShSE-
IL THE IT, S. DrsraIcr CouRr,-FesferdGy.
The Uaiet States of .4n,erica, Us. Frederick
=. Tracy and Geo. Gfisrold This was an &C
finn brought to recover the amount oil custom
House bond.
II aopeared in evidence that on the evening OF
the 18th Of July last, the brig Fisher arrived at
Quarantine FROM Porto Rico, with cargo OF Sy-
run of Sugar Cane. and that on the l4th VI said
July, the Custom House officers endorsed her ma
nifest;-that her cargo was not entered at the
Custom House until the esd OF July, when the
duties at the rate of 5 per cent al valorem we're
secured by the bond OF the defendants, condition
ed for the payment Of S25O,-,hat sum being
considered more than the duties would amount
%, nj the rate of Is per cent al vaiorem. That
subsequently an amount exceeding $4,000 was
inserted in the margin Of the bond, IN the usual
form; the duty being computed according 10 the
Act Of July, $50, at the rate OF cents per ID.
instead Of 5 per cent al valorem. Ii further
,pnearcd in evidence, that the quarantine was
within the port OF New York, and that the ar,i.
Gle imported was Syrup of Sugar Cane, made
by boiling the juice Of the cane to certain de-
gree, and then allowing It to cool before 1t ar
riyes at the point at which il graduates, and
that the said Syrup was not IN any way composed
of SUGAR. The SUN of 5000, being the amount
ut duties at 10 per cent "a" oeen uuiy ehuei'
ed. refused, and paid into Court.
The defendants Counsel COnten,ietI. LIST, That
inasmuch as the vessel arrived at the Port OF En-
try before the Act of July went INTO operation,
the said Act did not attach upon the Syrup in
question. end. That the article was Syrup Of
Sugar Cau~. and not Syrup composed OF Sugar,
and consequently that II came under the 10th
clause of the end section of the Act ut July,
which enacts that ..from and af1er the third day
of March, 1855. brown sugar aud syrup Ut sugar
cane. shall paw at and after the rate OF two and
a half cents per pouud;' aud that it could not
be made TO come under the 18th section, which
enacts that "svrup imported IN casks and all sy-
rup for making sugar, shall be rated by weight,
and nav the same duty as the sugar OF which 1t
i composed;" which section went into operation
at the time of the passage OF the Act. This sec
ton had been inserted to prevent frauds. which
had been practiSed al New Orleans, by melting
down sugar, mixing 1t with water, and entering
il at the Custom House as syrup. That Con.
sress would never have passed 4 law for the sole
purpose Of raising revenue, to 70 into operation
Immediately on lis passage: but that this provl-
sion was made to put stop to frauds.
Chc District Attorney COnlended-lst, That
although the vessel did arrive at the port Of en-.
try before the Act went into operation. yet, as
she made no entry antil the esd her cargo was
liable 10 pay the duties Imposed by the Act
Cd. Tia, the 18th section of the Act Of July was
intended to apply to "ali syrup for making su.
gar" and consequently included the syrup Of
sugar cane.
His Honor Judge Belts charged the Jury as
follows:-lst, That the importation was compile.
ted by the arrical Of the vessel ,cthin thepor Of
entry.
Cd. There is some difficulty in constituting the
18th section Of the Act In IN, judgment the 81
and 18th sections refer To entirely d'Herent con-
modties. THERE'S no dispu,eabout the nature
of the article. 1t is admitted to be Syrup of Su-
car Cane. The government say the ss, charine
matter is sugar. lapprehend the sugar is a
distinct article, aud that the syrup OF sugar cane
is not sugar Where the law speaks Of sugar,
il speaks Of as such, and no, of the constituents
of sugar This article contains matter of which
every kind of sugar is composed. The act pro-
vides that syrup, sc. shall pay the same duty
as the sugar Of ,ohich 1t is composed" Now,
WHY should the Collector charge on this article
the rate of duty paid BY one kind OF sugar. more
than another? This syrup may as we'll be said
10 be composed of one sugar as of another The
language used in the Grst part Of the section is
sufficiently broad TO embrace this article, but the
section must be Saken as a whole.
think Congress contemplated Syrup made ot
what had before been sugar.
To this charge the District Attorney excepted
The Jury found a verdict for the defendants.
TRIBUTE OF RESP. CT TO MIR. LEIGH.