16 



The Florists^ Review 



Kebuuauy ;{, 1910. 



.lolm .lohiistoiio spoke for the Nassau 

 .(.'oiiiity lloitii'iiltural Soi'ioty aiul said 

 lliat aniouix otlior thinj:;s wliiiii tlio so- 

 t'U'ty was ]ircnul of was iliat ono of its 

 iiionibors. .lolm W. 1\voritt, has had the 

 lionor of boiiiLT jirosidoiit of fho jNa- 

 tional Assoi-iat ion o\ (larikMiors. 



Tho toast. "Tho Trado Pross. " was 

 oUuiiiiMit ly takoTi I'aro oi by ^V. Stowart. 

 whiK^ ,1. Austin S^liaw in liis own 

 ihiniitablo inannor fairlv outdid hiin- 



^^orri8 County Ilortii-ultural Soi'ioty, 

 and in tho I'ourso of his roniarka ur<j;od 

 tho suiiport of our nionibors at tlio In- 

 tornational Flowor Show, to bo hohl in 

 Now York. Tlioinas Loo spoko for tho 

 Tarrytown Hortioultnial iSocioty. and 

 Jainos Puthio for tho Oyst_or Pay llorti- 

 ouitural Society. Otiier spoakors wore 

 riiarles MoTarthy, Frank Hrowno, 

 Lostor Orti/. and dohn Pavis. A jik^is- 

 aiit I'oatuvt' o( tlu> o\onini:^ was thojiros- 



solf in tho response lie made to ''The y^Mitatiou ol' a ])air of gidd cutT but- 

 Ladies/' Tlio seed trade waV-i^iuluiu^ tons* to Ernest Westhike. in a]ipreeia- 

 fiM' by d. A. Poainun.i. George Rurnett, tion of his elVu'ient siM-vicos as presi- 

 Win, ,b Collins and W, A. SperliiiiX. dent oi the soiiety during tho last year. 



William Pu.kb.am responded for the dames McCarthy, Cor. Sec 'y. 



TULIP CASE 



DECIDED 



y^. 



DUTY CUT IN HALF. 



Court Acts on Importer's Appeal 



For t : i\W::\\ '>- \\v/ 



(_ o'^jve-? ir.; 



■ \\y.fA an not ot 

 .■n^.uo. iiie 'lutv on 



s v--; .1 I 



ii;^- ilausos the rates are tho same. We 

 are here interest(\l mainly in a coni- 

 ]',r.i<ou oi' iho soccmd clauses n^spec- 

 ti^■oly. V'Oi ause, if these tulip bulbs -avc 

 vol 'iutiabU' under that rlause of jiai'a- 

 uvaph '210. it seems to be coui-eded that 



Tl'.'" (.■O'.'.v: of kist : e'S.;rt lias so 



eir.:s I'or lluiu- tl:e sixth clause thereof is a]>]di>.-able. 



T;.o r 

 Arr..:als 

 . :■. se o: 

 oz X. v.- 

 Boav- r. 



TT-'^is.Ts 



1 I'l::-. i 



-s I. o-.-,rt or (. --.stoir.s 

 ■; its ■•••■■■isio;: in 'he 

 01 Ma':-s ;- W:re. 

 :• a .iO'isi.'U oi iho 

 >:a:o- Oonoral Ap- 

 :.'■ ass''s-'?i.''::t of the 

 s. V,"!. !.!-' 1 lh vTa iu 

 ;t :;"le a: zv.o rate of 



- -;'.^ Ta-in "a^"- "of 



>■ ■ *:. ^- '".■'"■:", ::\'^iv."n 

 ■ "isio:;. r-'' vi ::::^ a 



Text of the Decision. 



• .T\: 'J- 

 At ron:^ 



;i.a*:' n r,r 

 a:. 'Xiimi! 



Grammatical Coustniction. 



■'In tb.e earlier ]iara,L'raph the seroud 

 oiause j'irovided for 'lily of the \'allev 

 [dps. tuliji. narcissus, beironia. and l:1o.\- 

 inia bulbs." while that clause of the 

 paiailiaph llo^v in ferce reads • lil_\- oi 

 the \'alley jdj^s. tulips, narcissus, be- 

 .:i'\ia,. aU'l Ljloxir.ia br.lbs.* In tlie 

 earlier statute the word tulip is i:ram- 

 ir.atbally an. a^ijcctive modifier of bulbs, 

 wi.ile irj the latter iiarajiraph the word 

 :'.;;:ps is not u'rair.nuiti'-ally an adjee- 

 T:vo iv.ci.nii, r, bu.t is a n(.nm. and the im- 

 ;.■■■: trr"- rlnini ln'^e is founded wdiolly 

 ■.;'i;; this rhauize in the lan^uaue of the 



■•It is unnecessary to cite authorities 

 T, the jirnpositinn that the fact that 

 *: •■ ;:i;,u .;i^' i>i a -statute is (diau^ed or- 

 . :.ti:ily ;,;,•>■,,:.,.< a lr^i?l;iti\"t- intent to 

 ■-::■•-;-•;. ';i;. Lily .diaiiL."' ]'ri'i'xi-t in lt law. 

 ar. ■,. ir.^tlior, that urdoss a statute is 

 ■;:;.':i_''".i^-.s th'-;-.' i- nn oci-a-ii:)ii to in- 

 -■-•■]:■'■ r-.;;os of '•"ii.^iruction. It i' '.-t be 



uiidiTslood .and applied ;iccording to 

 tlie natur:ii imi>ort of tlio languafj^o om- 

 jdoyed. Accoiuiianyinfj; this hitter rule 

 is another well recofj^iiized that, if con- 

 strued ill its ordinary nioaninjjj and 

 uraininatical const nud ion, the applica- 

 tion of the statute leads to manifest 

 contradiction of the app.'irent purpoao 

 of tlie eiiaitnunit or to absurdity, hard- 

 siup. or iii.iiistice, not intended, tho 

 rourts will, if tlie same is possible, in- 

 terpret the lanoii:i<j;e eiMjiloyed to avoid 

 these consequences. I'liidlich On liitcr- 

 l)retation of Statutes, Section 12i)r); 

 Pnited States v. Kirby, 74 U. S. 482; 

 (liiirch of Holy Trinity v. United States, 

 lid V. S. I.")7; l.aii ()w In'w v. United 

 States, 111 V. S. 17, ai); United States 

 \. Iviu'us, L'();5 U. S. biCi; K'ldde v. United 

 Stati's, 1' Ct. Cost. .\p|>ls. (T. I). ;>l:1()()). 



History of the Paragraph. 



"The government here in efl'ect urjijes 

 that althouLrli .<;ranimat ically construed 

 the statute may warrant the importer's 

 couteut i(ui, iu>vertli(dcss, in view of the 

 histoiy of the para^rajdi, its context 

 and spirit, it slunild not be jx'ven that 

 t'lVci't and suii^ests that the addition of 

 the h'tter 's' to the wend 'tulij)' in the 

 earlier clause was the result of a typo- 

 Liiapliiral error. 



"It appears that when the tarifT bill 

 was lirst- introduccNl in thi' House the 

 ]iarai;raph of the act of ]!M,'> under con- 

 sideration was identical with paraj^raph 

 i:i;:i oi the act oi llMlit except that tho 

 letter 's' was added to tulip. Compar- 

 iiiiX tin" paraf:;raph as intrctduced wdth 

 ihe same as linally t'li.arted, W(> tiiid nu- 

 luerous changes have been made tluM'e- 

 in: words have boon stri(d<eii out, others 

 have boon inserted or added, a proviso 

 attached, and with respect to the duty 

 rates, synonymous forms id' expression 

 li;i\i' bi'eii employed. The only change 

 made in the socond clause, it is true, is 

 !lii' u'-c of e(|ui\-al<Mit language for de- 

 claiiiiL; tli(" sam(> r;itc oi duty, but, in 

 view (if tho fact th.at tho cuitiro para- 

 L^rapli was tlu^ subject (d' su(di careful 

 'iiiisideraf ion ami (dose inspection, we 

 cannot li(dieve that the change from 

 tulip to tulips was overlooked. When 

 it is also coiisi.lerod that tho jiaragraph, 

 ;is a part of tlu^ hill, underwent various 

 icjiriuts in its legislative journey, the 

 ciimdnsidii s(^oms irresistible that the 

 letter 's' was jnirposely introduced and 

 doliberat(dy retained. 



••Xeithoi' are we at all (dear that it 

 can be s;iid that the I'esults consequent 

 iipiiii (Mil'i.ncing this (dause according to 



> I , • f . . 



r ' - - • 





Diriner of the Na::sau County Horticultural Society, Glen Cove, L. 1.,'^January 23. 



