The daily union. [volume] (Washington [D.C.]) 1845-1857, 1845-10-14
[cIRcuLAR.l
TREAsuRY DEPARTMENT,

ioStooSi -, lCfJ.
Sin: A question as to the true construction Of that
portion of the tariff act of 1912, leyyng duties on
mporations of wool manufactured, having been pre-
scented to this department, it has been considered
with all the and attention due to the importance
Of the subject.
In the first division of the first section of the act,
il is provided efis
"On coarse wool unmanufactured, the value where
OF, at the last port place whence exported to the
United States, shall be seven cents or under per
pound, there shall be levied duty Of five per CEN
tum ad valorem; and on all other manufactured
wool, there shall be levied duty of three cents per
pound, and thirty per centum ad valorem"
This enactment is sufficiently clear; but in the
prorisoes that follow, it is declared
"That when wool of different qualities of the same
kind or sort, is imported in the same bale, bag or
package and The aggregate value Of the contents Of
tho bale, bag or package, shall be appraised by the
appraisers, at rate exceeding seven cents per
pound it shall be charged with duty in conformity
to such appraisal: Provided further, That when wool
OF different qualities and different kinds or sorts is i'm
ported IN the same BALE bag, or package, shall be
appraised at the value Of the finest most valuable
kind or sort and duty charged thereon according
y Provided further, That if bales Of different quail
ties are embraced in the same invoice at the same
price, the whole shall be appraised according to the
value OF the best quality
In determining the question as to the liability of
wool manufactured to the charge of the higher
rate of duty, under these several prouoes in conse-
quence OF the attendant circumstances therein mem
toned it became necessary to ascertain and estab-
lsh the tue meaning Of the words quality and giiai-
ties, used therein, and consequently whether the
said words should or should not be taken synon-
ymous with paiue.
After due reflection the department was Of opin-
ion that the words were not of the same signfca-
lion; conclusion fully sustained by the works Of
standard authority on synonymes, where the quality
Of thing 10 understood to be property inherent in
the object, and co-existent while its paite is acct
dental or contingent depending the variable tastes
or wants Of manrice being the measure Of paiue in
mercantile transactions. l1NF
These distinctive definitions would seem, also, to
have been in view of the trainers Of the law ref
erence to the dictionaries of commerce. of the high
est character, will show that they are recognized,
and actually applied to the several varieties OF wool,
In the separation and asserting Of heeces g
In case recently before the department, arising
on an importation Of l16 bales Of Cordova wool,
from buenos Ayres, into the port of New York, the
appraisers appointed under the provisions Of law,
ai!er an examination Of an entire invoice, reported
that, although five of the l16 bales were at the time
OF purchase, from the effect Of washing of high
er value than seven cents per pound; and the value
OF the entlre If rated according TO the valuation of
those bales would be eight cents per pound yet the
whole ll6 embraced in the invoice were Of the same
kind and sort, and did not differ in qualify
Under these circumstances, and upon the facts
shown, the decision of the department was, that the
value Of the whole invoice in question was not to be
appraised according to the value of those particular
bales found to contain wool the value of which was
over seven cents per pound. sGT
You will be regulated in the practice of your Of
fee by these views in regard similar cases occur
ring mt your port.
R. J. WALKER,
| Sc~rnfarv NJ the Trcoorrx,