The New York herald. [volume] (New York [N.Y.]) 1840-1920, 1869-10-14

form and condition a. when received BY him from
the vessel Of Importation ana IN quantities ol
10 Mobile laden on account Of the ship and owners
carving u and Warning sometimes purchase. IL is
vessel on which 1t was laden has entered the bay.
In all cases, however, he claims TO acquire the
city Of Mobie before duties are paid and ascertaned
and before the vessels matches are opened or cargo
discharged The transportation 70 the city y made
by Warfng at Ills own expense and risk. In 1860 tue
city authorities imposed by ordinance the tax COM
planned Of on sales OF oil goods and merchandise
tin such payment lie therefore applied 10 the
Chancellor ana obtained an Injunction restraining
the collection on the ground that the tax was illegal
as to him under the constitution and laws oil the
United States; bat on appeal 20 the Supreme Court or
Alabama the Chancellor's decree was reversed ana
the complaint dismissed, the Court sustaining the
validity OF the authority to make the exactlons me
question 10 be decided here Is can the State Of Ala
bama, either directly or indirectly, authorize inter-
ference with salt or it's proceeds situated as set
forth The plaintiff claims that II cannot ana
cites the constitutional provisions tbat congress
egn nations ana that mo State shall, without the
consent Of Congress, lay any imposts or duties on
necessary for executing The inspection laws.n The
salt IL claimed to he an import and while IN the
hands OF the paintiT It remained in the original
package as received by him from the officers OF the
United States. In that form only did he deal with II
and III That form u passed from ms hands 10 ceased
TO have the form OF an import and became part OF
The property OF the State only when it passed from
his hands. TIL then II and its proceeds are pro-
teCtcu W ulcAawS VI SuC unitSu 5pdtSS. VI VIZ
part OF the city OF Mobile 1t 10 contended
that the owners or cOnsignees OF these cargocs OF
salt when shipped are importers, and that the
plaintiff Is 4 purchaser from them, and Is therefore
liable to the tax. The theory OF the plaintiffs that
while the merchandise remains In unbrokcn pack
ages II Is to be regarded as an import without ref
efcnce 10 tile question who imported IL. the appellee
contends has been expressly oyerred by The recent
case OF Pervear We. Commonwealth Is Wall, 47S. In
which IL Is said that the circumstance that the State
law applies to the merchandise In original packages
Is wholly lmmgtertaI; that ths circumstance Is ony
available to the inp0rter-Derchandise IN the 0rgt-
nal package once sold by the importer IL taxable
as other property. The local question is also IN
volyed as to what are the limits OF the port Of Mo-
Bile, with view OF determining whether the plain
tin purchased the salt beyond them,
The case OF L. Il. Woodruff ct al VS., John Purham,
Collector, &c, and the case Of John w. Hinson vs..
elisha y. Lott. Collector, &C., were argued. The
paintinB are merchants and import into Alabama
merchandise in large quantities, which they sell in
other States In the original packages, unbroken and
IN the same condition In which they ore received BY
Them The gases involve the constitatonality oi the
Stale tax. - s.S :.
No. 10 Hamilton 5. Lockwood We. David Bell
sistrlct OF Massachusetts,. This suit IS brought to
RESTRAIN the defendants from any alleged infringe
ments Of letters patent granted gpQA reissue q tEe
complainant's assignofs foF an Improved enema
SYRINGE and for an account. The question Is as to
the priority OF invention The case was opened by
Mr.. II, +. French this afternoon and Will consume
the day tomorrow 1t may be further stated that
Secretary Boutwell, IL counsel IN the case and was
to-day present in court but 1t ID not known as yet
William 8. Benedict. Of Louisiana was admitted
to the bar