The Pacific commercial advertiser. [volume] (Honolulu, Hawaiian Islands) 1856-1888, 1864-11-12
TIE PACIFIC
Commercial Advertiser.
g. H. CORDISG AMI
). WILSON,
me NINIsrER OF FINANCE


The NINIsTER OF FINANCE
JUsTICE ROBERTSON delivered the decision o
the Court, follows:
This Is amicable suit, submitted to the deci-
sion Of the Court upon agreed statement Of
facts under the provisions OF Section lao ot
the Civil Code, for the purpose OF determining
the claim Of NIessrs. COrding & Wilson, to have
n sugar mill and two centrifugal machines enter
ed inw.lrds, Ut the Custom House, free of duty.
IL appears that the sugar mill and machines in
question arrived ut Honolulu, in the month of
August, 1868, on board the schooner DOnlifiLG,
and that they were consigned by George Forres-
ter Il Co., Of Liverpool, England, to Janion,
Green * Co., merchants, here, by whom they
were entered " in Bond" In the month Of
April, 1864, Messrs. Janion, Green & Co. sold
the said mill and machines to COrding IL Wilson,
gn Bond, and the same were then transferred to
Cording tS Wilson on the books of the Custom
House. COrding il Wilson then applied to the
COllectOT-Genera of Customs, to enter the mill
and machines inwards, for use, free OF duty, un-
der the provisions of Section SIT of the Civil
Code, but the said application was refused, under
instructions from the Minister of Finance.
That part Of the 5l7th Section of the Civil
Code, being "a portion of what Is called the Free
List and under which it is claimed that the sugar
mill and centrifugal machines, should be permit
ted to pass inwards free of duty, for home use,
reads a. follows:
Steam engines, sugar, coffee and rice mills,
plows, hoes and other Implements of husbandry,
imported by. or tor any agriculturist, or body of
agriculturists, for his their especial use
1t is admitted on the part of the Government,
that Cording i Wilson agriculturists, within
the meaning of the statute and it is argued on
their behalf that they are the importers of the
machinery in question, and therefore entitled to
enter the same duty free. 1t is cOntended by
their counsel that the importation of goods, in
instances like the present, is diysible into three
separate stages or acts, viz the bringing of the
goods from foreign country to this; the land
ing Of the goods and placing them in bond and
the entry of the goods, inwards, for use or con-
sumption in this Kingdom. 1t is argued, there
fore, that, in such cases, the importation rs not
complete, nor the goods subject to the payment
Of import duty, till the third or last stage, name
w. the entry inwards for use OF consumption in
this country. In support of this point, counsel
has referred To the opinion given by Justice
Robertson, on behalf of the Judges, t. the Hon.
D. L. Gregg late Minister of Finance, the
Odd June, 1859, upon certain questions which
arose out of the ratification of the new Treaty
with France.
One of the questions put to the Judges, by the
Minister of Finance, on that occasion, was this:
When the 10th Article of the French Treaty, or
the new Tariff of 1859, goes into effect, will
bonded spirits and wines, other goods, preyi-
Ously imported, be legally subjected to the old
new rates of duty? The answer given to this
question was, in substance, that the importer, by
his bond. undertakes to pay only the duties to
which the goods may be liable at the time they
are withdrawn from bond that so long goods
remain in bond, they have not yet become abso-
lutey liable to the payment of any import duty;
that the goods may be reshpped out of the
Kingdom, without the payment of any duty
and that, therefore, the importation of goods for
home consumption, may, so far as the law regu-
iating the payment of import duties is concerned,
be regarded as still incomplete while the goods
remain In bond
But that opinion does not cover the questions
raised by the now before us-it is not in
point. The question here is not, when shall the
importation OF goods, for home consump-
tiOn. be- regarded as complete? Under the 5l7th
Section Of the Civil Code, there are two questions
raised by the present case, viz first, who must be
regarded IN the eye of the law, the importer
of the articles in question? and, secondly, are
those articles liable to duty. OF may they be en-
tered reeH Iu this case the decision of the first
question carries with il the decision of the sec
0nd also because il the importer Is an agricul-
turist body of agriculturists. and have i'm
ported the articles for his their especial use,
che articles should be entered free.
There are, speaking generally, three parties,
either of whom may be regarded as the importer
of goods, in contemplation of law: Firstly, a
person residing in this Kingdom who orders or
purchases the goods abroad on his own account,
and to whom they are consigned here; secondly,
a person residing in this Kingdom to whom
goods consigned by the owner abroad, for
sale or otherwise thirdly, person who comes
here with goods from abroad, of which he is the
owner to whose order they are consigned, and
who enters them at the Custom House.
Now, it Is apparent that Cording i Wilson do
not answer to either Of these parties. The arti-
cles in question were consigned by the foreign
owner 70 Janon, Green 4 Co., for sale and they
entered the articles at the Custom House, and
placed them in bond to wait for q purchaser.
Janion. Green Il Co. are. therefore, the impor-
tiers, within the meaning Of the law, and Cord
ing IL Wilson merely purchasers in bond
from the importers. The fact that Cording &
Wilson assumed the liability for duties, in addi-
them the importers within any recognized accept
alton of that term; and they cannot legally
claim TO have the articles entered duty free
it may be true, stated by counsel, that the
Diplomatic Representatives of foreign nations
have been permitted to enter, free of duty, goods
purchased by them, here, in bond. for their own
use; and that similar privilege has been allow
ed u the Hawaiian Steam Navigation Company,
an the article Of coal: but the fact that lax
administration or the law may have obtained in
few instances, affords guide to the Court.
Ii Is our duty, when called upon to decide judi
elally. to decide according to what we believe to
De the proper construction of the statute. 1t
should be observed too that the foreign Represen-
Satlyes may expect their privilege to be regulated
Dy International comfy, and not by the statute.
we order, accordingly, that judgment be, en-
tered, IA favor of the defendant, Of the last
gay OF the October term.
Honolulu, 2Sth October, 1864
Mr. Montgomery. for the Plaintiffs.
ihs 4ttOTnev-t.-ueTal for the Government