Collector of Customs [No. 4608. October 16,1908] Submitted By: Chino Lee Facts of the Case
JG White and Co. imported a One steam turbine, condensing
machinery, hot well and pumps, complete with parts and accessories. The steam turbine and the condensing machinery was classified by the collector of customs under Paragraph 257 letter (b), of the Tariff Act of 1901 Importers affirmed the classification as to the steam turbine and the condensers but sustained the protest as to the pumps Petitioner prays the court reversed the decision of the collector and held that all the machinery should be classified under paragraph 250, as machinery for the generation of power of electricity The appellee contends that the turbine engine and generator being one complete machine and designed to be used for the generating of electricity, and for no other purpose, the turbine engine should be classified as a component part of the generator The Attorney General did not agree with the contention of the appellee that every kind of machinery used in a an electric light and power plant falls under paragraph 257 letter (b), of the Tariff Act of 1901 other machinery for the generation of electricity Issues: 1. Whether or not the steam turbine can be classified under the last named paragraph as Other machinery and detached parts not otherwise provided for No. This contention cannot be sustained, for it was held by the court in the case of Calder & Co. vs. U.S. that a portable steam engine used as a motor for a rice cleaning plant must be classified under paragraph 257 as other machinery because it was no where specifically mentioned in the act. In this case, the materials brought by the importers were not specifically mentioned under paragraphs 250 or 257 of the Tariff Act of 1901. 2. Whether or not the steam turbines falls under Dynamos, generators, exciters, and all other machinery for the generation of electricity No. The machinery imported was not a complete machine for the generation of electricity because no dynamo was imported with it. It must be therefore separated into its component parts and must be considered separately.
Held:
Judgment of the court is reversed, and the case remanded with
directions to affirm the decision of the collector. Statcon:
When a statute describes things of a particular class or kind,
accompanied by words of a generic character preceded by the word Other, the generic words will usually be limited to things of a kindred nature with those particularly enumerated unless there be something in the context or the history of the statute to repel such inference.
Noscitur a sociis - the meaning of an unclear word may be known
from its accompanying words. Important Laws / Provisions / Statutes / Sections
Tariff Act of 1901:
250. Dynamos, generators, exciters, and all other machinery for the generation of electricity for lightning or for power, also transformers, N. W., 100 kilos 5.00 257. Other machinery and detached parts not otherwise provided for: (a) Of copper and its alloys, N. W., 100 kilos 4.00 (b) Of other material, N. W., 100 kilos 1.00