Richmond enquirer. [volume] (Richmond, Va.) 1815-1867, 1819-05-11

inent OF the specific duty OF two cents per
pound imposed on anchors, by the act Of the
2Oth OF April, 1915.
Ii is stared that the stems are made in one
or two parts, according TO the size OF the au-
chois tor which they are intended that the
nues form another part ; that the palms aie
, male niO separate parts and that the several
parts are made to tit 80 exactly that after their
1 importation, tney require nothing more than
the mele process of welding, TO form thsm M
| 10 complete anchors.
| The object and policy or the Legislature, in
laying specific duty of iwO cents per pound
on anchors, We're, no doubt to encourage our
own manufactures OF this article.
1 is. therefore, considered not only equita-
| Ole, but consistent with the spirit and Inten-
| uen OF the law, that parts Of anchors should
pay The same rate of duty as anchors
by law, daty OF one dollar aud fifty cents
| per pair rs laid on boots. a question has been
made whether lace boots or boote sl ould paw
| the same rate OF duty as boats, which has been
decided in the negative u being considered
| equitable that laced boots or bootees should
! pa! duty only III proportion 10 their compara-
| Ivevaiue with boots aud, upon that principle,
| IT has been adjudged that they should be
| charged with an ad valorem duty OF thirty per
| cent AZ manufactures of leather.
| The present tariff excerpts worsted and stuff
| goods, from the payment Of the rate of duty
] imposed on other WOODEN goods or OF which
| wool IS the material of cheI value and not be-
ing otherwise pr vided tor, are considered
| uon-enumerated article, aud liable to AN ad
valorem duty OF nfteeu per cent
| Ii has been contended by some importers
mat totieRetts and rdieRtidS come within the
| denntion OF tcorsted aud Stu1 goods which con-
strucuon, however, has MOI been acceded to
by the Treasury.
The ,corSied and stuff goods, contemplated by
law, as aneXcepton TO icoofen manufactures Of all
descriptions, are such as are called boinbaZeIts
! caniets, calmancoes, ratinetts, wiljbores
shaiioons, moreens, aud the like, all of wlllcl,
| are composed entirely of c0ol.
Both r0cRtidS and t0iieRetts are composed of
i rnfto aud. a II
mixture OF six; consequently they do not
| come within the meaning OF porsted and stnI'
goods contemplated by law, but are, strictly
keakihg. WOODEN manufactures, aud liable to
| an advaiorem duty of TWENTY-FIVE per cent -
| their material of chief value being ,cooL
IL may be welt. here 10 apprize you. that the
iimiiatinn, IN the fourth paragraph OF the first
| seciion OF the act OF the 9th April, 1916 as TO
! tile time when the duty of twenty-five ner cent
| al valorem should cease TO be chargcable on
| iro0Ieh goods, having been extended by AN act
passed on the goth April, 1918, to the 3Otli June
| 100 am al yaiorem duty of twenty-five per
! cent VIII he demandable wooden manufac-
| lures OF all descriptions, or of which wool is
| the material of chief value, excepting blankets
WOODEN rngs, and worsted aud stuff goods, ur-
| I'll the said 30th day of June 1926.
| question has also been IN de az to the duty
| properly chargeable on sad iro. g.
| FROM the circumstance of the handles being
| made OF drought iron, and being affixed 10
ilem after having been cast; and the bsttoms &
=
| operation, IL has heen decided, thai sad irons
Shonld be considered in the light f rnanufac-
tarfs Of IRON and pay dniy accordingly
On AN importation of some uisiting cards. a
| question was made whether they shonId nav
duty aS noH-ennmerated drticle ; or whclh.r
,nev shonld De considered as coming under
me classification of paper cfeUery seription
Being composed entirely Of what NAV nro,er
DE denontlnated consolidated p0per, il has been
decided, that ciStting cards are embraced by
! 'ht CLASSIFICATION at paper Of ererg drscriDfiOn
| ana are, therefore, liable 10 an al vaiorem
uuty OF thirty per cent
Considerable difficulties have occurred in
settling the principles upon which discounts
| should be allowed iii the computation of du-
| ties. "
| II is the practice in some foreign conn
! tries, bat particularly in Fog, aud. 10 make on,
| ih- invoices IN certain fred or standard nominal
| pf'ccS, and then 10 make discounts of different
h'nd' from those prices, regulated by the gen.
| eral State of the market, aad the selling prices
| dt the time.
| From Tie positive language used in the
| twemty-first section of the act of the 2Oth of
Aprii, l3la, supplementary to the collection
| law OF 1889, ii is the opinion of the Treasury
! That discounts of the character alluded TO
cannot ne allowed iii the computation of du-
| ties.
II is only discounts, Which the importer
| shall expressly state on oath or affirmation.
| were actually and bona tide allowed TO the
owner or owners OF the goods, an pdynent for
me same, before their shipment that can, ac-
cordlng TO the terms Of that section, be ad-
| mittcd.
III becomes necessary. therefore that the
praciiceoi introducing those standard nominal
| prices should I've discontinued q that the i,,yOI-
Ces should ekliHt the true rdlae, without any
dlscOnnt, except such as may he actually and
Bona hide allowed in payment made for the
| goods.
! TO effect this desirable object, the secre-
iary OF me treasury, in the accompanying cir
| cuiar, has requested our cOnsuIs 10 mse their
| endeaVoTs 10 have the course Contemplated
adopted land has also requested them 10 cause
| the discounts TO be made on each invoice aud
| hot upon summary, or recdpilulatory state
nents. as has sometimes been practised aud
| which has always been dscounteuanccd by the
| treasury.
Before closing this communication deem it
proper TO advert TO another subject connected
| with tHroiceS According to the Election
| law OF I790, invoices we're to exhibit the acfuaJ
| and real cost of the goods but by Tire supnIc-
msniary ACT OF goth April, ISIS, they are to ex
hiblt the true raiUe OF the goods in t4eir actual
state OF manufacture, at the place from which
4 the same were impOrieu.
The difference here alluded to, will be obvi
Gus from comparison of the provisions of tue
former, with the provisions OF the Lqtfey law
| nor can the object aDG policy of the Legisla-
! ture, III making the alteration, be misconceiy-
ed
| Under the old collection law, many impos
| tions, II is appTehebdtd, were practtsed on
| the revenue. 10y false Invoices, predica,ed ON
| fictitious sales. &c; which mpositions were
| the more readily carres into execution. from
| the Circumstance that tie invoices were TO ex
hibit the costs, aud not tie rGite of the goods
| by II proper attention IN aScertaiming the
! state OF foreign marketS,an the general prlr-
eS given for articles. then true ruiue can aI,i,ys
! be determined, aud by ttdt means "a coInplrie
check will be afforded by ihe supplementary
collection law, in de,e.ting fraudulent in
voices.
| Ii * not the interest the revenue alone
which will he Subscrved. jy careful and vi
| glaut execution ut the duties of your office in
| this respect. The interest," OF the honest ira