The New York herald. [volume] (New York [N.Y.]) 1840-1920, 1873-03-16
THE WINE TRADE.
Important Decision by Judge Shipman
Affecting the Duty on Wine
Imported in Bottles.
A Reduction of Fifty
Per Cent.
The "Brick" Pomeroy Breach of
Promise of Marriage Case.
THE WINE TRADE.

mana Judgment That Reduces the
Duty ON Wine Imported In Bottles
Nearly Fifty Per Cent.
Yesterday Judge Shipman rendered decision
In the United States Circuit Court IN the case Of
Joseph Bensusan, Jr., VS.. Thomas Murphy, ex-Co-
lector Of this port. This decision is highly i'm
portant one, and it relates to a valuable branch
OF trade-the wine trade-conducteI at this port
we give it in full. 1t will be seen that the concu-
sion arrived at by Judge Shipman reduces the
duty on q certain class Of imported wines nearly
fifty per cent.
AGREED STATEMENT OF FACTS
entered the Custom House at New York for c9nslmp
April s The nyG y, dsy in entry stated
the price Of the bottles and OF charges due to be
S snS as snS e @
s asS ses fns Of e Is S
70 the Collector: noting tSereon:.,wne Of i
The Collector caused the entry to be quidated as fol-
gallons Of Tss at 3 s gail. nj s
1sts duty Of the duty estimate: sts q
on entry which was paid under protest before the com
insd - standard gallons The planaa made protest
nd nd @ @ aFa'1 ss s9s
Ss of of Ssn aa Are a Ct aH SO ss
Omitted TIE sssretsry Of ne treasury having Ar
ssas s 81 yp sea as havs bssn
price q he bottles from the charges admitted that
100 and TOR Ihe q bottles S. 50 francs being sic 81
read in the trial subject to objection u to p' uficieney
have sa nat
brought The entry foundations thereon and invoice
Enasn Il sd%itted thai % ss during
the port Of New YGrk, duly Sualiasd acting
s ss e ss eS
is and not DUTY
wise herein under section act JHy
hir Noah Davis, attorney Tor defendant.
read on the %
viz
N nw YORK Nay G. 1871.
in s5 cent aa Gn
ported in the Daniel Webster from Bordeaux and en-
Tered by the undersigned for consumption April 1871,
Frst-The act of July H. 1870, section 81 under which
SeondBeeause the quantity said wine fixed under
Sa law at three gallons per case ong to the size Of
have taken less quantity than three gallons the
sm the S h
ats ct dH %sds 81 3 q
We pay the excess exaced under compusion solely to
-''' wy Jos BENsUsAN, Jr,
CoLLKcroR OF CUSTOMS, New York.
sIR-In addition the objections my protest
s the 9Th inst against the rate and amount Of duty
Wee:er Tor &c. dated april ISL protest
Ss daiiaSe Value OF the Wine as they pay
S ssast te va ae
paid the amount sxacted-over sixty cents per gallon
by Chase Hartley Coleman, Attorneys 81 William
COLLECTOR OF CUSTOMS, New York city.
JUDGE sHlPMAN's DECISION.
The duties merchandise question were levied
ander the act Of July H. 1870 Stats at Large, t.
% s Ts 50 Al ssps DAY to d a
@ in @ Fl the on the
om foreign countries there shall be Levied collected
say:I5n all ynes Imported il casks containing no,
at ssns per so Is Cents
aom valued at 40 cents and oyer 81 per gal
t% bottles s' q.
pn a' held e t1 and al
and shall pay in addition 5 cents for each bottle"
Wine ns Is subject t hs % rs wGs n
Eaiute provides that wines Of ali kinds imported in bot
est . tss gallon imported
all a ons s % &
tain pint and shall pay e addition Sc for each bot
rate per gallon refer Exclusively 70 the specific
sHs s cd oE wne' duty II #. as DC can mo
lust be regarded rate per gallsn" Tho rate
the duty on vine imported n casks cents cens
be By the
% the gallon The act then hem adds to all wines
pSea i is su the s s
duty is not referred to in connection with the latter
CONGRESS So aad intended h to impose on wine inn
duties laid on wine imported in casks they certainly
soad have been done BY Simply IN many words sab
wne IN eo,s % b h se w Tas OF duty as ws
per gallon" only with reference speec
terms essssaasay the Wine a az s
have sSf be e me a Sn the n sSn
ead bottles swreneS vs. cas%e Sfe b u Ss.a ass
ne md hem IL Sfsf en-;
BY h uS
cor in each gallon The one ehed by hs statute
The plain i'd insists that 60 cents gslcn rate
agreed upon IS that the ca value OF
as wns per- saon WAS asr e a
applies as 60 cents is rate Sa dfu h sSp S
y The he Hew value e of s aG %
price of the bottles and the amount OF charges $40
a' noting Of
each me desS e sn
the entry In conformity to the ag,e ne fixed che nun
noted by the The appraisers had evident,
given the numbcr of standard commercial gallons anc
the OF bottles in each case In order to enable the
Collector TO fix the number Of gallons which they
TO be held contain under this statute for the pur
pose evying the duty prescribed. The return OF the
appraisers showed that each bottle contained more thar
pint and less than quart By the statute the col
lector hold them containing one quart each at
he thus fixed the quantity ut three gallons for each case
Ill gallons In all On this quantity he levied duty o
Snl-Sl per gallon obviously he took the value OF the
commercial standard gallon noted by the appraisers
which was 81 and then applied the value OF that galoi
20 the statutory gallon arbitrarily hxed by TINS act
There no pretence that there was any reappraise
or revaluation. The whole process was nrthmet teal
Inc noting the invoice by the appraisers OF u Is OF nc
spor,ancc was erroneous and in conflict with tht
oer part of their IL based upon The value
OF the commercial standard gallon and arrived at by
taxing mat as the measure of quantity by which the
value OF the wine gallon ascertained for the
purpose OF eyyng the duty But the duty prescribed BY
Tue statute upon each gallon ascertained by arb
Iary RUE hxed by the law itself Nothing be clearer
than at e appraiser took the standard commercial
gallon IS the rule OF determining the quantity The
nunber OF such gallons IN the whole lmportato was