April 10, 1893.
Statement by Mr. Justice GRAY: [148 U.S. 654, 655] This was an action brought June 15, 1886, by the United States against Isaacs to recover additional duties upon 16 cases of cigarette paper, which he had imported and entered for consumption at the port of New Orleans in June, 1885, and had paid a duty of 15 per cent. ad valorem upon, as 'manufactures of paper,' under Schedule M, and which the collector, in liquidating the entry, held to be dutiable at 70 per cent. ad valorem as 'smokers' articles,' under Schedule N of the tariff act of 1883.
At the trial before a jury the only controversy was under which description the merchandise was dutiable, upon the following facts agreed by the parties:
The United States requested the court to instruct the jury that upon the facts agreed the paper in question was a smoker's article, and liable to a duty of 70 per cent. ad valorem, and that they should find a verdict for the United States. But the court declined so to instruct the jury, and ruled that upon the facts agreed the goods should be classified as a manufacture of paper, and that the defendant, having paid a duty upon it as such, was entitled to a verdict, which was returned accordingly. The United States alleged exceptions, and on February 11, 1890, sued out this writ of error.
Asst. Atty. Gen. Parker, for plaintiff in error.
W. Wickham Smith, Charles Curie, and D. Ives Mackie, for defendant in error.
Mr. Justice GRAY, after stating the facts in the foregoing language, delivered the opinion of the court.
It having been admitted by the parties at the trial that the paper in question in this case was made of a quality, and cut into a size, fit for wrapping cigarettes, and could, in the condition and form in which it was imported, be used by smokers to make their own cigarettes,-although it is not, in the usual and ordinary course of trade, put on the market for sale to smokers in that condition and form, but is usually prepared for sale to smokers by being made up into cigarette books, or else sold to manufacturers of cigarettes to be used in their factories,-it must, under the opinion just delivered in Isaacs v. Jonas, 13 Sup. Ct. Rep. 677, be held to come within the clause of the tariff act which imposes a duty of 70 per cent. ad [148 U.S. 654, 657] valorem on 'smokers' articles.' The jury having been instructed otherwise, the judgment must be reversed, and the case remanded to the circuit court, with directions to set aside the verdict, and to order a new trial.