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LATIMER V. UNITED STATES, 223 U. S. 501 (1912)

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U.S. Supreme Court

Latimer v. United States, 223 U.S. 501 (1912)

Latimer v. United States

No. 151

Submitted January 15, 1912

Decided February 19, 1912

223 U.S. 501

Syllabus

Congress, in framing a tariff law, will be presumed to use word of a former tariff law a having the same meaning which this Court has already given to them.

This court, having held that "unmanufactured tobacco," as used in the Tariff Act of 1883, included sweepings of factories and warehouses used after importation in manufacturing cigarettes and stogies, the same meaning will be given to the same words as used in the Tariff Act of 1897. Seeberg v. Castro, 153 U. S. 32.

"Waste," as used in a tariff acts generally refers to remnants and byproducts of small value that have not the quality or utility either of the finished product or of the raw material. "Scrap" does retain the name and quality. Patton v. United States, 159 U. S. 503.

5 P.R.F. 138 affirmed.

The facts, which involve the classification of tobacco scraps under the Tariff Act of 1897, are stated in the opinion. chanroblesvirtualawlibrary

Page 223 U. S. 503





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