Latimer v. United States

Syllabus

<p>Congress, in framing a tariff law, will be presumed to use words of a former tariff law as having the same meaning which this court has already given to them.</p> <p>This court, having held that-“unmanufactured tobacco” as used in the Tariff Act of 1883, included sweepings of factories and warehouses used after importation in manufacturing cigarettes and stogies, the same meaning will be given to the same words as used in the Tariff Act of 1897. Seeberger v. Castro, 153 U. S. 32. “Waste” as used in a tariff act generally refers to remnants and by-products of small value that have not the quality or utility either of the finished product or of the raw material. “Scrap” does retain the name and quality. Patton v. United States, 159 U. S. 503.</p>