The daily union. [volume] (Washington [D.C.]) 1845-1857, 1845-09-13
OFFICIAL.
CIRCULAR TO OFFICERS OF THE CUSTOMS.
TREASURY DEPARTMENT,



TREAsURY DEPARTMENT,
Sept II, l845.
In the circular instructions from this department,
addressed to collectors and naval officers, by my
predecessor, ON the 5th August, 1874, have OBJ
served the following paragraphs:
"The chargs d'afaires of his Majesty the King Of
the Netherlands has presented complaint that the
duty Of twenty per cent. ad vaorem, levied upon
coffee imported from the ports Of the Netherlands, is
in contraventon Of the subsistng treaties between
the United States and the King of the Netherlands;
seeing that by the ninth section of the act of 1912,
coffee imported in vessels Of the United States, from
the place offs growth production, is exemptfrom
duty"
By the first article of the treaty Of 1882 between
the United States and the United Netherlands, it is
stipulated that goods and merchandise, sohaitper
their origin may be, imported into, exported from,
the ports of the United States, from or to the ports
Of the Netherlands, In Emope, in vessels Of the
Netherlands, shall pay other higher duties than
shall be levied on the like goods and merchandise
imported or exported in national vessels &C.
GAS coffee imported in the vessels of the United
States is exempt from duty, ii follows, from the
treaty before rected that coffee imported in the YES
sells of the Netherlands from their ports in Europe,
is exempt from duty. Therefore, such duties as
have been levied upon coffee SO as aforesaid I'M
ported in vessels of the Netherlands from their ports
IN Europe must be refunded; and in future, coffee
has necessarily followed in practice, from these
instructions, that while the coffee Of Java, imported
in vessels Of the Netherlands, from ports in the
Netherlands, has been exempted from duty on Its
arrival in the United States; the same article, when
imported in American vessels from the ports
IN the Netherlands, has been subjected, under the
provision Of the 10Th section Of the tariff Of Goth
August, 1912, to the payment of duty of 20 per
cent. ad vaorem, non-enumerated article.
My attention having been directed to the subject
and it being found difficult conceive that any pro-
vision or stipulation in treaty with foreign pow
er, could have been intended the part Of the Un-
ted States to place the vessels of that foreign power
or their cargoes favorable footing in ports
Of the United States than vessels of the United
States or their cargoes careful examination was
made of the terms of the treaty with the Neither
lands, to which reference is had; which examination
has resulted in full confirmation Of the opinion as
at first entertained that no such provision or spu-
ation is contained therein.
The stipulation in the first article Of the treaty Of
10Th January 1885, referred to by my predecessor,
s found to be in the following words:
"Goods and merchandise, whatever their origin
may, be imported into, exported from, the ports Of
the United States, from or to the ports of the
Netherlands, in Europe, in vessels Of the Net.er-
lands, shall pay no higher or other duties than1ba
be levied on the like goods and merchandise so i'm
ported or exported in national vessels"
The words $50 imported" used as above quoted,
plainly and unequlvocaly qualify and limit the
privileges or lmmunities granted TO vessels of the
Netherlands and their cargoes arriving in ports Of
the United States from ports in the Netherlands, to
those privileges or immuntes alone granted by the
laws of the United States to American vessels and
their cargoes arriving in ports Of the United States
from ports in the Netherlands. 1t will be observed,
that the important qualifying word $50" is omitted
in the reference made to the terms of the treaty in
the Treasury instructions of August, l844-an inad-
vertence in quotation, which may have led to the
erroneous conclusion arrived at in those instruc-
tons. .
Great respect is entertained for the opinion Of my
predecessor; but the weight which is Justly due 10
that opinion must be considered in connection with
the fact, that it is opposed in this case to decision
directly adverse by the Treasury Department,
through the Secretary ad interim, under date of the
9th May, 1874
In deciding between these two conflicting opin-
ions, my mind is brought to the conclusion that our
reciprocity treaty with the Netherlands was never
intended to place any cargo introduced in foreign
vessels upon footing more favorable than 1t the
same cargo were imported in American vessels.
1t being essential that the referred to should
be at corrected in the practice of the several
ports of the United States, hasten to communicate
the views Of this department, in order that on all
future importations of coffee into ports of the United
States, the duty of twenty per cent. ad vaorem, as
imposed by law, may be charged-whether such I'M
portation be made in vessels of the United States
or of the United etherands--unless the said coffee
be imported from the place Of lis grorth production
in which case, whether imported in vessels of the
United States, in those Of the United Netherlands
it will be exempted from the payment Of duty, as
provided by law and treaty stpulations.
The occasion is taken to state, for your govern
ment in regard to analogous questions that may arise
your port in reference To mportations in foreign
vessels that, in no instance known to this depart
ment, has il been deemed the policy Of the United
States, in forming commercial regulations with for
eign nation to place the vessels of such nation, oi
their cargoes on more favorable footing in ports oil
the United States, than vessels of the United States
or their cargoes, by the grant of any privilege or inn
munity whatever.
! r. ]. WALKER,
! Secretary of the Treasury.
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