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UNITED STATES V. BARUCH, 223 U. S. 191 (1912)

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U.S. Supreme Court

United States v. Baruch, 223 U.S. 191 (1912)

United States v. Baruch

No. 190

Argued November 13, 14, 1911

Decided February 19, 1912

223 U.S. 191

Syllabus

Cotton featherstitch braids are properly assessed at sixty percentum as braids under the trimming schedule, par. 339, and not at forty-five percentum as tapes or bindings under notions schedule, par. 320 of the Tariff Act of July 24, 1897.

Where a conflict which had existed under prior tariff acts as to the classification of articles had been settled, Congress will not be presumed, in enacting a new tariff, to renew the conflict by not adhering to the commercial and tariff meaning of the terms as it had been settled.

The soundness of the judicial construction of a statute is reinforced by the fact that it had been the construction given by the Executive Department charged with its enforcement ever since its adoption.

172 F.3d 2 reversed; 159 F.2d 4 affirmed.

The facts, which involve t he classification of cotton featherstitch braids under the Tariff Act of 1897, are stated in the opinion.





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