Memphis daily appeal. [volume] (Memphis, Tenn.) 1847-1886, 1883-07-07

me opinion prepared py Soiicitsr-Generai
niihP7 ana approved oy A"orhey6 6ener Al
brewster III regard 10 tne proposed Wuh-
draWsl oil spin 8 TO be shipped TO Bermuda
Tn. n..,.,o. 4
Drp.prxvSr oy IrsrIcs 1,,v 100,
To ,,. S.o,o,.,r ., ,ls Trs..nr. - AVA
,,n'n'j,;a, Of domas;,c dis,iII, snir;ls nov
-, =, dSs,;lT.r. h,,dsa ws,ahdn.aa ~
- -. ,,a.-hI- ,.;,h,n ,h,aa -. g.,
L. = -,
W, VI, 80 % tSsn ~ -;
H., -, - -. -o 80 - 80 a,.,aaL
~ - 10 600 o,o aaiin,s " ,h.,aot aIn;rs. pne
~ N. nrs.so, e 'I.nd, :, go. tha, xon
;,,to,n,sa ~ - ov.or, - on.,,,,s
- -. - - ,'.a,1o.s " - r.;,h -.
.n VI soe aean p n;lsS S,a,,,,a. "a -. .,",.
- In. 1874 snd Me-, 1870 in ordsr
80, ~ H. - =, 10 -
- n"'p ~ e - 1i:'
1900. - VI oPt.e
- 80 y 80 '-.'.-S.l a ".e
800 u So ;us -
=, u. ~ ~ VI #, ,nn
80. ~ .,'o Ia. IL
80. n';,ll,,, ep ~ - ,'.r,., - -
o.,sd 81 ~, -. - -. r., r.
,Ls;r ,T,,,o-,r,;a.1 r. I,';nn eo1n d
.;a :. S,,'-'a1' r., ,.- IS ~
'u ~ VI ms
II
uh'. .. Nv ~ WIG
r. a,,eb 1h;,'', - h;.L nth
moo nurne.e md in,sn,;an ~ P.rmnd. aad
I.odino an s,nor,. .,;on wi,b;, ,hs a,,ant Of
ec,;o, 22OO ri ,bo p r;s.d S,.,,,a, "a H.
80, e Io-I - a.. -, -; -, -
~ 80 so 'S suou su, ieu' a"u
80 ~. 'l,5 ~. uI'ione y .n9
iN'as,,.I ~, ,h o-'
S,coudNI. s,,ch xh;.t ~, ,.,nr,
,o his cnnnI,v sn,i,led ~ he sS,ni1,ad -,
-, S5oo q ~ - c,e,..aa -
rnent of A outy ,ou.l to Inc tax imnn.e5
,hersou bv m. io,ernal revepne Isu.2
ThiraZIs il en,i,I.d nnon ,a,nrn to ,h;s
canary to. the ripb,s I'D n,iv;Isass of i'm
portel msrch andi.s under tha warrhouss
laws. cb sp.er 7. titls "a. R.vi,ed Sta,nt,sp
To he ahovs sts,. nen,s vo, b,va on
June 23i. added. as a variation The foJJov
inc which il al.o To h. q ns;ae,ed and msde
The sddi,i.nsl subiect of dec.ion. TU
EXPORTERS propose to compiy with nll The
requirements of law in respect to the e1.
porta alioa OF their whisky. so that tr.u.potts-
| ZION and export bonds shall be c,ncaIed
and the vbi.ks .xporl,d leg,llv discb ,oss
| from Ia. lien the Government ha. unon i,
| for internal revenue tax f2l Arranoemsnts
| have be. II III ade for tue stor .es of whisky in
| Bermuda for a period of ty- ly. mo.ihs and
| longer Al the option of the ogners nj an a 1.
| vantage in rates Of s,or,ve in cl;n, a.
| sbicb in 4 rem .rkael, deyrse ,c;Iiist,s ,ha
| sgeIny Of whisky. (3) No ar,snyem nj
| has brrp IA de for the return Of said spiri,s.
and the same or sny part thereof will not b.
returned 10 iii, country except n re. ponse
the emapds OF irsde; and that exporta-
lions are belpg made for the purpose re-
leving an oVeiiosded bome market, with
the in ention, In the due course OF business,
of making ssle OF all that can possibly b
placed upoa British and confidential mar
ke.S. a. IL is the int ntion OF exporters
10 preserve me idehtIty Of spirits ex orted,
| 80 that II q market IL found in the United
Sistes f,r sny portion OF it, it can be entered
as domestic ms iii spirits reimported upon
which day equal TO the internal IT venue
tax will 6e levied snd c. lice ed
| lnasmuch ~ all the statutes which are
| cIei by yoI describe Transactions in the
course oil which occur details as to which
the above questions arise by one or other
form OF he word export" il i, importan, te
ascertain what that word means. Its d C
uonsry Specification is TO "carry out OF 8
country" By every force of Iaugusge thi.
denotes only SUCH an act as when the COM
p!eted result ls 10 carrying out-ihat iP, thai
90 se' can De SO deno'ed II al lie competition
the thiog carTl-d has been returned within
Parlance in In law, that transport atioo
oil goods from Ban FRANCISCO 10 New York Ia
an e1portation oil 'nem, even although De-
tween !heir ueParluie ana atfiVait th'y oe Iol
some tins IL me ports oil osla" ard Re
1dneir', a"a si'houRh eoDvers iiion abou
tnem occurs whiie they 80 lie. Furtht rmore
is ne' oscsuse by statute coAs;wise trans
poftation can only take place in Ameri
can ootto@s inat such goods have
OF aut Pefiou OF transit been exported
"ou'u oe 'quaiiy tue OF goots 10 course
Oh uSospoftauor Under section 43 407, R.,
y"eG STATUTES, In british bottoms from Os
deusourg, wa Toronto TO Chicago, even il
spoken OF while lying at TORONTO. 1t is only
'uefe!ir1, "hen Inc executed act results in
carrying goods out oil toe country that il j.
an elPortatlon. 1t is hardly necessary to &C
iuf'ner upon this matter and ssy that il
Jpeak,ng al an act Include any transaction
u'ne AZ 'ccoiuance wHa tae original inten
ion, no matttF how complex or how much
broken uIIty oi intention unites all such de
tails Into one whole. The American citiz .r
VINO goes aoIoad ior an ipdehuite period in
'enains 10 EDUCATE MS children la Germany
ana ID tne Interval, or subsequent 10 il, 10
Gates himself Tor one adv sntsge or snolher
IN Italy ami In other couuiries, intending
after all 10 return 20 live in Amercs, doe
i - ahy hOmcul Vi III
absence. Ihe whole affair was only one visit
md II cask OF madeira il carried 10 Cal
cutta for the ben. fit Of the voysg.. such hepe
fit TO be eri9yed after its returp. thi
| Is not an export alton; nor in the absenc
4 special context giving 10 such an ad
ditiona incident thai effect. csu it max
any differences II. In the meantime. II b.
TEN mpofarily landed at On. foreign port O
at several. In general, thep. .iiher tn
| lapse of long time. nor the ipcidenc. q
numerous d-tsils, ff-cts the unity of an aci
| find nothing in the Context of The statute
under consideration to disturb the usual sip
| 6cation OF ,his wJrd "exoor, y sl,bopoh :,
| may be noticed that the coptext in IN. ores
ent case goes to coufirm the above conclu
sion as to The meaning of export as one I
which the Legislature was actually adver
tent, for irsnsao;isn By which domes,i
liquors are allowed to be shipped abroad,
one which such context r, oognizes as mskin
tnem obi b. tJr importation, that il, fol-
een G 1ods. There m sy be insL snces in the stat
ule where the word export is shown direclly
or by context, 10 have been used irr- gui.rl
, as, lor instance, in section 195l
where "exportstioh" to Alaska fror
, any port in he Uoited States i spoken o.
r but these are exceptional, their effect bein;
OF course, limited to what Ia in the same col
: neciion expressly provided, and therefor
without ibfuence upon what ordinarily
the statutory word. In the case put by 20
T 10 your hrst note, Id which an Intention e1
lsts TO carry sPirIts now at Newport n W.
E va, TO Hamilton, Bermuda, with the pu
D pose, alter landing II thsse, of shipping
D oack 10 'nis county, am OF the oPinio
o ihst tnere wlii be no expectation, or cons
quentiy, importation, so lar at ali events
10 eniitie Inc owners to any privileges col
nected with The exportation or impori alto
: Whetner they may subject themselves 10 al
3 other class Of the provisions Of the custo
laws Is obviously different "a after, and wi
| Oeet be decided whom a snscifc csao syia.s