The New York herald. [volume] (New York [N.Y.]) 1840-1920, 1869-10-26
Justice Miller, who was absent that the latter dis
sented from the opinion.
Warning Versus the Mayor, &C., Of Mobile
Corporation Taxes ON Sales.

Justice Miller who was absent that the latter dis
sented from the opinion
Waring Versus the Mayor, &C., OF Mobile
Corporation Taxes ON Sales.
No. 12s.-Moses Wartng cs. The Mayor. de-. OF
Aobae.-Error 10 the Supreme court or Atdoamd.-
TIE plaintiff In error Is q merchant OF Mobile and
claims to be an importer OF salt into that port He
claims that the city, under authority OF the State
law, seeks to impose upon him tax ana . penalty
Tor its non-payment on sales. which he alleges Is
Illegal, because In conflict with that clause OF the
constitution OF the United States which prohibits
state from levying any duties on imports and ex-
ports. appears that the salt Ii brought from Lv.
eipool ny merchant ships as ballast and
u laden on account OF the shpowners.
IN Inese ships being unable to come up TO
the wharVes OF Mobile discharge their salt by
means OF lighters down the bay, alleged TO be
beyond the limits OF the port and the plaintiff IN
error owns boats OF this character and receives the
cargoes OF salt IN the original packages. which he
brings up to the city, formally paying the duties
thereon and proceeds to sell to the trade I'M
porter. IL was shown however, that before the
carg0es were discharged upon the plaintiff In errors
lighters the shipowners made the necessary deposit
IN gold to secure the federal imports In accordance
with the laws OF the United States The action was
brought TO restrain the collection OF the tax
planned OF and to enjon the exaction OF the penalty
claimed Tor non payment. The Chancellor granted
the Injunction, but the Supreme Court OF the state
reversed that decree and dismissed the complaint.
writ OF error was then taken TO this court.
The cause was recently argued anu now decided,
Mr.. Justice Clifford delivering the opinion of the
COURT IL IL held tnat under the laws OF the United
states regulating Imports, and under the clrc1m-
stances OF the case stated above the plaintiff In
error was not the importer OF the salt but the mere
purchaser from the importer; and the fact that he
sold In unbroken packages did not exempt him from
state taxation. He had not partaken OF any Of the
risks OF the voyage, but was mere purchaser OF
goods to arrive. The owners OF the ship on whose
account the salt was laden, and who had complied
with the laws In the matter OF dlscharging by
lighters, were TO ne deemed the importers. The
Judgment below was afflrned.
The LOcltwoOd.Iorey Patent Case.
No. 140.-Lock,Cood Complainant, Us. MOyey ct
al.-Appeai rom the Circuit court for the District
OF Mdssachuset ts.-The complainant IN this case
was the assignee OF a patent upon reissue for q
syringe, denominated the ENEMA syringe" which,
it is alleged has been infringed by the appellants
The answer was that the original patentees were
the frst inventors, as the principle claimed had
been long IN use prior TO the patent, and the quea
ton OF priority was the chief matter for determna
tion TO be ascertained from volumes Of evidence
and large number of exhibits in the case,
the latter being syrlnges OF earlier make than the
one covered by the compartments patent The
judgment below was for the complainant and the
cause thence came here. Mr. Justice Nelson now deli
vered the opinion OF the court, alrmng the decree
entered below, holding that 1t sufficiently appears
that the patentees were the original inventors and
that the appellants had been guilty OF the infringe
ment alleged.
Mcguire VS.. liberalization to Reform Judg-
ment.
No. 107.-Ma0ure ps. Tyler ct al.-Ths Is the
motion to reform the judgment IN the cause COM
menced on Friday last and concluded to-day Gen
eral Ewing appeared and read the brief which had
been prepared by his father, Thomas Ewing, ST.,
and which he was celebrating at the time OF his
paraytlc attack. Judge Curtis concluded the argu-
ment.
No. l75-Pdtterson ps. De La Rouse-The argu-
ment Of this cause, before stated was continued.