Samuel Blatchford

“ As regards citizens of the United States returning from abroad, and foreigners visiting this country, it cannot be supposed that congress intended they should have worn all the wearing apparel they bring, or else pay duty on it; or that they shall not bring with them, free of duty, wearing apparel, not worn, bought in good faith for personal use in the immediately coming season, and not unsuitable in quantity or quality or value. 'Persons arriving in the United States' are citizens returning or foreigners visiting or emigrating. The statute applies to all equally. ”

“ The court very properly said that putting upon the person an article of apparel as a colorable device to escape duties, was not wearing it, or an actual use of it, in the sense of the statute. It further said that the term 'in actual use' also includes wearing apparel which has been purchased for the purpose and with the bona fide and not colorable intent of an actual, present, personal wear, and subjected (subjection?) to use in a foreign country, or in transit, and not merely for prospective use in this country, although said apparel may not actually have been used abroad. ”

“ The word 'actual,' in the lexicon, has as a meaning 'real,' as opposed to 'nominal,' as well as the meaning of 'present.' 'In use' is defined to be 'in employment;' 'out of use' to be 'not in employment;' 'to make use of, to put to use,' to be 'to employ, to derive service from.' These definitions aid in showing that it is too narrow a construction of the words 'in actual use,' as applied to this case, to say that they require that the wearing apparel should have been actually worn. ”

“ If, as the result of our construction of the law, it shall happen that citizens returning from abroad may obtain, as to their personal wardrobes, a pecuniary advantage over citizens who remain at home, that is but an incidental advantage attendant on the opportunity to go abroad. If foreigners visiting or emigrating are not compelled to pay duties on their unworn wearing apparel, it is merely exempting them from a tax the imposing of which has a tendency to induce them to remain abroad. ”

“ The words in 'actual use' require no such construction, and, under the guarded rule we have laid down, the government will, on the one hand, not lose any revenue which the statute intends to give it and does give it, and persons arriving from abroad will be enabled to bring with them their usual and reasonable wearing apparel in actual use, without being required to have worn it before landing. ”

“ Wearing apparel is properly and strictly 'in actual use' from the time when its use by its owner begins until it is finally consumed or worn out. (10) The use of wearing apparel which is purchased for the immediate personal comfort of the owner may be properly said to begin from the time when it is sent home from the maker and takes its place, ready for wear, in the owner's wardrobe. ”

“ The general purpose of exempting passengers' baggage, being as much in harmony with the statute as the general purpose of imposing duties on merchandise, all language which seems to bring such baggage within the same category with merchandise should be strictly contrued against the government, and all language tending to keep up the distinction should be liberally construed in favor of the citizen. ”

“ It is contended here, for the defendant, that unworn wearing apparel, purchased for an approaching season, cannot be exempt from duty, as 'in actual use,' before that season has arrived, while wearing apparel proper for the season of arrival from abroad may, unless there is a want of good faith, be considered as 'in actual use,' whether it has been already used or not. ”