The Hawaiian star. [volume] (Honolulu [Oahu]) 1893-1912, 1902-07-12

the beam, Landslide or fiat side that
presses against the land to aid in
guiding the pillow, etc, beam by
which the pillow is drawn, handles by
which the plowman steadies and
guides the implements, and frequently
Golfer for cutting the furrow-slce
from the land.
No evidence has been offered to the
Board to substantiate the proposition
that the word "plow" is used in the
tariff act in any other than its ordln-
airy meaning. The word is used in said
paragraph $50 in connection with 9TH
er well-knOwn agricultural imple-
ments, such as harrows, harvesters,
Ieapers' mowers, cultivators, thresh-
ing machines, cotton gins, etc. The
construction of the paragraph must
necessarily be governed by the we'll
settled rule of statutory construction
designated as the principle of noscitur
a sOciis or ejusdem generis. This prin-
cipe is based upon the general prop
osition that articles grouped together
in any statutory nomenclature are to
be deemed of a kindred nature, and of
kindred materials, unless there is
something in the context which repels
that inference" adams " Bancroft,
1 Fed Cas-. 81, followed in In re Nina
lovitch, G. a. 4296; Dodge V. United
States, 81 Fed. Rep, 449; Butterfield V.
Arthur, 16 Batch, PIG; Fed. Cas-, 921,
at 1921
We are clearly of the opinion that
steam pillow machinery, consisting of
engines, with the necessary tackle and
accompaniment which constitute the
power by which the pillow is operated
was not intended by Congress to fall
within the purview of the above para
graph. The mere fact of calling the
entire Importation a steam pillow or set
of steam plows would not make it a
pillow for tariff purposes, inasmuch as
it is not a pillow within the ordinary
meaning of that word. This view is
rendered perfectly clear by the tariff
act of June 6, 1872, (Ch. CCCXV, II
Stat L., p. 2SO, at 23O. The following
proviso (p. 800 is attached to section
I of said act, namely, that
For the term of two years from and
after the passage of this Act, and no
longer, steam pillow machinery adapted
to the cultivation of the soil, may be
imported by any person for his own
use, free of duty, subject to such regu-
lations of the Secretary of the Treas
ury as before provided
This act expired on June 6, 1874, and
has never since been in force. 1t evil
IDENTIFY contemplates "steam-plow ma
chinery," which term accurately de-
scribes the engine and apparatus in
cluded in the present importation as
something distinctly different from the
implements which the engines are de-
signed to operate. In Constituting stat
utes, especially those relating to the
revenue, it is Wcll-settled rule of con-
structiOn that previous statutes in
rart materia may be properly referred
to for the purpose of throwing light
upon the legislative intent. CStern V.
United States, los Fed. Rep, 937; 40
c. c. A., 14D 1t is manifest that the
application of this principle would lead
to the conclusion that the word "plow,"
as used in the present tariff act, was
not intended by Congress to include
steam-plow machinery of the kind
now under consideration. We think
the collector correctly classified the ar
ticles as manufactures of metal, under
paragraph 1873
The protest is overruled and the de-
cision of the collector affirmed.