Edward Douglass White, Beuttell v. Magone — Opinion of the Court
“ We cannot violate the express language in order to dissociate things classed together by the law, and thus make one of the class subject to a higher duty than the others, although they be of like character and description. ”
Edward Douglass White, Beuttell v. Magone — Opinion of the Court
“ If the qualifying words only apply to 'bedsides,' then all the other items enumerated, viz. 'mats, rugs, screens, covers, and hassocks,' are dutiable at the rate imposed on 'carpets and carpetings of like character and description,' although they be not made from 'other portions of carpets and carpetings,' while 'bedsides,' whatever may be their similarity to 'carpets or carpetings,' will only be dutiable at the rate of carpets and carpetings if made from pieces of carpets. It cannot be supposed the intention of the statute was to operate this inequality, or to work out this unjust result. ”
