Ward Hunt

“ The government now contends that this section of the tariff act of June, 1864, was intended to embrace every article made of silk; that the concluding clause, laying a duty of fifty per cent upon all manufactures of silk not otherwise provided for, means not otherwise provided for in this section; and that every article of which silk was the component of chief value was intended to be covered by the section. Hence it is argued that recourse cannot be had to preceding statutes to determine the duty payable upon lace made of silk, however it might be commercially designated. ”

“ The twenty-third section of the act of March 2, 1861, provided that 'animals living, of all kinds; birds, singing and others; land and water fowls,'-shall be exempt from duty.
The act of May, 1866, provided that a duty of twenty per cent ad valorem should be imposed 'on all horses, mules, cattle, sheep, hogs, and other live animals.' After the passage of this act, and by virtue of it, the collector exacted the duty of twenty per cent upon a lot of canary birds, which was paid under protest, and the question was as to its legality. ”

“ It was proved by the witnesses, and found by the jury, that, although made of silk, the laces in question were commercially known as thread laces. Whether an article is thread lace, it was shown, depended upon the mode of its manufacture,-as upon a cushion, from thread wound on bobbins moved by hand; and that it was equally thread lace whether made of cotton or silk, and whether white or black; and that there are also articles commercially known as silk laces, and articles commercially known as cotton laces; and that thread lace made of linen had been practically unknown for many years. ”