Rufus Wheeler Peckham

“ It tapioca flour be such a preparation it would be included in that general description if not otherwise exempted. But there is no special provision for tapioca flour, making that substance, in terms, dutiable under that paragraph, while in the free list there is a special designation of tapioca, and tapioca flour is tapioca, just as much as either of its other forms, 'flake' or 'pearl,' is tapioca. ”

“ The Treasury Department has heretofore announced decisions which are entitled to much weight upon the question herein presented. Prior to the tariff act of 1870 (16 Stat. at L. 256, 268, chap. 255) , both starch and tapioca had been made dutiable, sometimes at the same and sometimes at different rates of duty. By the latter act, 'tapioca, cassava, or cassada' were placed in the free list, while 'root flour' was placed in the free list in 1872. 17 Stat. at L. 236, chap. 315. The Treasury Department held tapioca flour entitled to free entry as tapioca. ”

“ Being in truth tapioca, andcommercially known as such, it does not come under the description of starch, although in great part composed of that substance. The commercial designation of an article is the first and most important thing to be ascertained, and governs in the construction of the tariff law when that article is mentioned, unless there is something else in the law which restrains the operation of this rule. ”

“ This construction is in strict accordance with the rule that the designation of an article, eo nomine, either for duty or as exempt from duty, must prevail over words of a general description which might otherwise include the article specially designated. ”

“ Rep. 734) , and the collector then appealed to the circuit court of appeals for the ninth circuit, where the judgment of the circuit court was reversed (48 U.S. App. 517, 83 Fed. Rep. 162, 27 C. C. A. 494) , and the cause remanded with directions to affirm the decision of the collector. Upon application by the importers this court granted a writ of certiorari, it being alleged that there were inconsistent decisions in the circuit courts of appeals on this question. ”