New-York tribune., 1891-01-29
DECISION AS TO GOAT HAIR.
THE COLLECTOR OF CUSTOMS UPHELD.
THAT COMMODITY MUST PAY A DUTY OF TWELVE
CENTS POUND

THAT COMMODITY MUST PAY DUTY OF TWELVE
CENTS A POUND.
General Appraiser somerville handed down an i'm
portaht decision yesterday the rates Of duty TO
which goat hair Is subject under the new Tariff law.
The Collector Of Customs at Burlington VT. recently
levied duty on an importation at the rate OF IL
cents pound. The Central Vermont Railroad Com
pany, which imported the merchandise protested.
The hearing before exJudee Somervle was attended by
prominent importer OF goathar and the case. which
was regarded as test case, attracted widespread at
tenOn. The decision sustans the Collector aud ID
as follows:
The merchandise in question is nvoced as cont hair
and the evidence shows that IL Is the hair Of the
mon goat and is unfit for combing purposes. The
under paragraph 377 Of Schedule Of the new Tariff
Act of october 1880, and assessed IL cents
nd that the se e under the prSyons s' II
paragraph 6o4 OF the free list, which reads follows:
uncleaned, drawn undrawn, but manufactured, not
specially provided for In this act. -
The whole question is whether goathalr as such
is specially provided for in paragraph 377 above cited
Ihls paragraph embraces "class two,' and the enum
Leicester, CotSwold Lincolnshire, Down combing
woos Canada long woods, or other like combing wools
Of English blood and usually known by the terms
therein used and also hair of the camel goat alpaca
and other like animals" Paragraph 394 levie, 12
cents per pound upon all woos or hair Of the second
class" which includes those above enumerated
the language plainly admits q but one meaning. we
10 works hardship on importers or manuiactuier'
or is otherwise preludieal to the public good Con:
OF the law imports and if the meaning Of that language
is plain and obvious then there Is no room for con-
struction.
The law lin paragraph 3s4D unquestionaby enumer
aeS the hair of the goat by name. The effort Is
TO qualify this by a proviso that such hair must be
fit for combing purposes This obstruction IS based
on the idea that the hair of the camel and alpaca Is
fit for such purposes 1t is shown that goat hair y
not Of this class but nevertheless it IS taxed by thai
distinctive aud specific name. To qualify the phrase
BY the Limitations NIT on, contended for ro,, would
Senon ns 9 H'sF Which docs nSt s appea on E sc
Moreover, the woods described in the preceding
"comblng woos." Then follows, after the copulatve
camel, goat alpaca, and other like animals Upon
every sound rule Of statutory construction tho word
"combing" can have no application TO goat hair.
II is further .aid that The Tariff acts Of March p
the language on this subject the present law.
and that those laws were construed 10 admit common
Is noticeable, however. that both Of these acts were
rendered Ambiguous On ths 5 aGees by Raqs Sn4 n
The s9SnS By % the st SOss S cs G p bs a
been stricken out Tiis amendment removes the mali
ground upon which the earlier Treasury decisions were
based and is therefore significant OF legislative pur
pose TO remove the ambiguity which gave rise 70 tie
rullng made In such decisions Tho Treasury rulings
on the subject moreover were conist!ng as Will VIII be I
The ss when was sSRsssy nse sS q
WITH NIX this conact % IN the rulings Of the Department
feel mpelled TO interpret the law TO mean what it
plainly says that goathalr is duable at II cents per
pound, although II is not lit for combng purposes
We are referred 10 an opinion OF Attorney Gehertu
Garland on this subject dated January ID. lss1 con
STRUNG paragraph 354 Of the Act Of March y 1859,
relating TO what there designated az Class :.
cOmbing woolsr IL was assumed erroneously Ill ina.
opinion the phrase hair OF the alpaca goat ana
other like animals meant the hair of the alpaca
GOAT and other like animals" There Is no shch
animal recognized by BIOLOGISTS in the animal Kingdom
as an q. alpaca goat" The alpaca Is a well-known
wool bearing animal OF the camel genus otherwise csei
llama being "a native Of the lofty tabelands aia
mountain ranges Of the Andes in Peru and chill
1Encyc Brit vol. J. p 500. The Attorney General ;
opinion was based on two ideas. a. that Class em
coat was qualified and limited by the specific WORD
alpaca ,, - - , ,o,,,on q,
leave any prct-Nt for such an interpretation mo
designation OF Glass "combing wools" mas been
entirely erased and the last clause OF the parsgapn
now reads camel. goat. alpaca and other IKE animals
The word goat is transp0sed so as 70 preceuc
alpacd, The manifest purpose OF these cnanges IN
phraSeoogy was TO remove all supposed ambiguity on
the subject. ..,.u ill oor,. =.
nc an absolute prohibition against all future importlton
~ th. article is one addressed rather 10 Congress tan
to the court. -. 80. =, r,.,,o, T.,
voice. entry and weiGherS Ttufn FeceNcu VIII" '"e"
protest are herewith returned