The New York herald. [volume] (New York [N.Y.]) 1840-1920, 1848-10-02
TWO CENTS.

where the goods shall have been imported into ths
United States from country in which the same shaIl
not have been manufactured produced the foreig
value shall be appraised, and estimated according TO
the current market value, or Wholesale price Of sim.
lar articles at tie principal markets Of the ntry
production or msnufacture at the time OF inpor.
taon to the United States This provision Is to be
construed In reference to- and In con with tho
raonR oaue and not rs an indepe ndent provision.
d. according to the latter view the no argos would
% sumnsole as none are provided for. But, taken
III ohhsouon IL IL substitution Ia all Of ship
ents OF goods from place other than the cou try OF
pr1dncton or manufacture, of the current market
Sue Oh the place ofmporaton This In the legal effect
OF the provso connection with the no cIau.e
Inc general rule given for the sppras is the market
value wholesale price at time OF tho rchass in t
principal markets o. the place whore the goods arr i'm
ported Ihe exception is where the goods are the
production OF some other country, then the current
market value OF that country is taken and in each
case add cost and charges, as prescribed in the
ehaoung clause The cost and charges In both cases
are those when nave been incurred at the port of
Shipment The cure Mt market value ut the prn,inj
markets Of the country OF production was doubt
lees regarded by Congress aGording upon the
whole fsrer snd more uniform measure OF value
than the market value at the place of shipment ana
therefore that measure WAS substituted in lieu Of It,
leaving the costs and charges the in brth cases
The principle Of this proviso first incorpor ated
into the provisions of the act Of 1929 the section
q u s. Laws 739 provided, that to the actual cost
Of the goods II purchased or actual value II other
wire procured ut the lime and place when and where
purchased or procu and TO the appraised value
appraised, shall be added ali charges except
provided that In all where che goods shall have
been imported from country other than Of pro-
produced or manufactured This ia a simple substtu-
ton OF one measure Of valuation for another case
that OF production, the costs and charges remained
the came SO In respect Of the act 1928 and 1899
g. e. s. Laws, 273 sec, s. Id. SOL secs and 1877
We lind, therefore, authority for adding the freight
OF the goods in question, from Canton to London as
part Of the charges in fixing the dutiabe value We
are also of opinion that otherwise, and the freight
properly added, the penalty of 20 per cent not
chargeabe under the act The 9Th section the act
of 1912 this duty in cases where the
81 seed NV Mt
more the value declared In the entry as used in
this act of lS46 and Of that of 1872 and indeed
the revenue acts the value of the goods to be
estimated and a.certained by the appraisers either
according to the actual COST" actual value" or
charges. To this value thus charges are
to be added in making up the dutable vaue-chsrges
are not appraised, but arc a-certained and added
to the appraisal this is especially so provided
in the 10th section of the act Of 1912. 1t Directs
the goods to be appraised, and to the value thus
ascertained, to add costs and charges. The 9Th
section of 1916, the in question, be read in
connection with the leth section of 1912 indie.
pendenty of the charge freight in this case the
appraised value of the Canton mattngs not only did
not exceed the value by ten cent entered at the
to be correct The case, therefore, has not arisen
which justified the imposition of the twenty per cent
within the 9Th section Of the act 1916 But upon the
entitled to recover back, only the amount of
this penalty but also the duties charged the freight
from Canton to London. and that judgment should
be rendered for the amount of those two sums with
interest from the time of payment
Cornelius W. Laurence, ddsm. HndreD Thorp, ct al.
This Is action to recover back the diTere be-
tween twenty cent ad p0lore and thirty per cent
which latter rate was exa ted by the defendant Col
ector of the port New ork for duties n certain
goods imported by the plaintiffs into said port, and
which, it Is claimed, were liable only to duty of
twenty per cent. The duty of thirty per cent was
charged under the second sub division Of the second
section Of the act of 1912 Is u s. L. 549) which i'm
poses the rate on all manufactures of cotton, OF
which cotton shall be n component part not other
wise specified. The plaintiffs insist the article is
chargeable under the eighth sub division the
section of that act which imposes a duty Of
twenty per cent "camlets, blankets coatngs
and all other manufactures of goats hair mo-
under tho denomination plush,n and in the voice,
exhibited at the time of the entry "crim D. blue
and violet" They were valued by the government ap-
prasers rs composed of cotton linen and goats hair
mohar the hair Of the goat being known ia commerce
mohair 1t proved the trial by witnesses ac-
quainted with the article as We or az
cabinet makers who have occasion to the article in
their business that goods of the description In all
respects had been imported extensively into the Uni
ted States prior to the passage of the tariff of S42
and that before and since that time, the goods
known in trade and commerce under the Of
goats hair plush" or "mohar plush" though they
always composed in part linen cotton or worst
ed 1t was also proved by the witnesses that they
ported into the United States prior to the act ls42
or since that time composed entirely goats hair
mohar and several of them who had dealt in csulets
and mohar coatings proved that camlets and mohair
coatngs imported into the United States prior 1872
we're always composed in part of worsted combined
with goats hair IL also proved by wit mi
liar with the manufacture of goats, hair or mohair
plush and had witnessed the process that the
cuar nature of the mohar or goats hair could not be
made into fabric without a combination with some
other material that the warp must be of other
materia-cottoD, linen or WORTHWHILE the
face or pile, as 1t is called is alone of mohar or
goats hair that they knew Of article
being made Of mohar exclusively, nor did they be-
leve such an article could BIO made; and that the
value OF the cotton material other than mohar In the
article in question about tie per yard while
the value OF the mohair was from two dollars and fifty
cents to three dollars and fifty nts per yard The
Court instructed the jury that If the article in ques-
ton though containing cotton some other material
than mohar, was known in t. ade and commerce, prior
to the act of 1872 under the OF goats hair plush
or mohair pushn and especially if there other
anufactured article of commerce. or fabric composed
entirely Of goats hair mohair, known imported
into or used in this country before that time then,
upon the true construction of the act of 1872 the
plaintiffs would be entitled to The jury found
verdict for the plaintiffs and also found specially,
under the advice of the Court st That the article in
question was known in trade prior to the act of 1872
goats hair plush" mohsir plush' composed
sometimes Of goats hair and linen and sometimes
in this Of goats hair and cotton; 3D. That there
article known in trade prior to the above date,
camlet and mohair coatiugsn composed Of goats
hair and worsted, extensively imported and used in
this country; and, 3D., That there was no manufac-
tured article of commerce, FABRIC composed entirely
of goats hair or mohar mportedonto this country or
used here, prior to the above date, or since
NELSON; Justice.-Ths jury having found that the
article in question known ia commerce prior to
the of lS42 and since under the denomination of
goats hair pusho or 'mohar plush although COM
posed partly Of cotton, we think a duty Of 80 per
cent ad valorem, was net properly cbargeabe under
manufactures of cotton. of which cotton shall be
component part, not otherwise specified" The arti-
Gle under the findings of the jury falls within the ex
ception. 1t is specified in the eighth sub division OF
the first section of the act % U L., 5l9D aud the
rate of du xod at 20 instead of 80 per cent as fol-
lows"On camlets, blankets, costings and all other
ma nufactures Of goats hair or nohair' twenty per
cent ad valoreD. In commercial sense, and as
known to the trade, the article Is manufacture Of
goats hair motair within the ming Of this sub
division; IL ne4 the clause Is wholly unmea ug and
was enacted yithout reference to any known article
in he ami eini al
abuDdsDtly proved and found by the jury that In
every manufacture of goats hair mohar there Is
necessarily component part of some other material
saoh as worsted, linen cotton. n confirmation or
ans view, We may refer to the article OF oamists
ana coSsDgs in this sub division, which are par
pcuariy specified. These composed or goats nar
ana worsted and would fall under the second sue.
division of the first ction being composed partly OF
wool were they not enumerated In the eghth SUP.
divisDn. The clause all other ma Dufaatures OF goats
hair" or ",nohar following this enumeration in the