Case Name: DOMINGUEZ BROS. v. UNITED STATES
Court: United States Circuit Court for the Eastern District of Pennsylvania
Jurisdiction: United States
Decision Date: 1903-05-09
Citations: 122 F. 556
Docket Number: 
Parties: DOMINGUEZ BROS. v. UNITED STATES.
Judges: 
Reporter: Federal Reporter
Volume: 122
Pages: 556–557

Head Matter:
DOMINGUEZ BROS. v. UNITED STATES.
(Circuit Court, E. D. Pennsylvania.
May 9, 1903.)
1. Customs Duties — Tobacco—Sweepings.
Tariff Act 1897, par. 214 (Act July 24, 1897, 30 Stat. 169, c. 11 [U. S. Comp. St. 1901, p. 1648]), provides that the term “wrapper tobacco,”' as used in the statute, means that- quality of leaf tobacco which is suitable for cigar wrappers, and that the term “filler tobacco” means ail other leaf tobacco. Paragraph 215 applies a duty of 55 cents per pound: to all other tobacco not specially provided for in the act. Held, that tobacco neither suitable for wrappers nor fillers, but which may be used, as a filler in the manufacture of a very small size of tobacco cigars, was not leaf tobacco, and was properly dutiable under paragraph 215.
Appeal from Board of General Appraisers.
S. Morris Wain, for plaintiff.
James B. Holland, U. S. Dist. Atty., and Wm. M. Stewart, Jr.,. Asst. U. S. Dist. Atty.

Opinion:
J. B. McPHERSON, District Judge.
It is clear to my mind that the tobacco in question, which the importers themselves brought in as "scrap leaf tobacco," is properly described as "scrap" or "sweepings," and is not "leaf" tobacco at all, in the meaning to be given to that word as it is used in the first sentence of paragraph 214 in the tariff act of 1897 (Act July 24, 1897, 30 Stat. 169, c. 11 [U. S. Comp. St. 1901, p. 1648]). This sentence is as follows: "The teim wrapper tobacco, as used in this act, means that quality of leaf tobacco which is suitable for cigar wrappers, and the term filler tobacco means all other leaf tobacco." The tobacco in question is suitable neither for wrappers nor for fillers, as these terms are commonly and commercially understood, although it appears from the evidence that it may be used as a filler in the manufacture of one very small size of tobacco cigarettes; and I think, therefore, that the collector and the board of general appraisers were right in imposing a duty of 55 cents a pound, under paragraph 215, which applies this rate to "all other tobacco, manufactured or unmanufactured, not specially provided for in this act."
The decision of the board of general -appraisers is accordingly affirmed.