Stanley Matthews

“ It is obvious, however, that the natural division of wools into the grades unwashed, washed, and scoured, carried into the act as the ground of difference in the amount of duties to be assessed accordingly, fully explains the intention of congress to tax the wool itself uniformly by varying the amount of duty according to the degree to which a given quantity has been freed, by processes of cleansing, from the dirt and foreign matter with which, in its unwashed state, it is usually found. ”

“ The error in this calculation clearly is in assuming that the same number of pounds of unwashed wool would be worth as much as washed wool; a supposition which is inconsistent with the fact, as admitted, and with the evident meaning of the law. The language of the act of congress is too plain to admit of doubt. ”

“ The construction of the statute, and the rule of computation adopted by the collector, proceeds upon the supposition that the rate of duty to be charged and collected upon washed wool is to be double that charged and collected upon the same weight and value of unwashed wool. Hence, because 3,294 pounds of unwashed wool would be chargeable with a duty of 10 cents per pound, and 11 per cent. of its appraised value as unwashed wool, it is found that the same weight of washed wool would be chargeable with 20 cents per pound, and 22 per cent. ”