The Washington union. [volume] (City of Washington [D.C.]) 1857-1859, 1857-05-16
THE WASHINGTON UNION.

the articles according their true character are liable
under existing laws, must be levied and collected.
question has recently been presented To the depart
ment in regard 10 the exemption from duty of certain
ticles claimed TO be paintings and such falling
within schedule of the tariff II is decided by the de-
partment that the painting referred to in that sched
ue entitled TO free entry must be object OF taste
recognised painting in the usual accepaton Of the
term and that paintings glass specially provided fol
in schedule Q, porcelains, aabaser, china marble,
plaster similar materials plates gobets, vases,
any other utensil paintings capable of being con-
yerted into breaspns eardrops other ornaments ia
be worn ON the person, not entitled to free entry I'M
der the law.
In schedule l. ii will be seen there is provision for
the admission free Of duty of Sleeps wool unmanufac
tued of the value twenty cents per pound less at
the port of expectation The question has been submit
ted whether in estimating the value in such at the
port of expectation the expenses of packing commits
sions and other charges incident TO the shipment OF ar
ticles for expectation, are TO be incudedf
The value referred to in this provision of the law is the
current market value price at which the article in
question could be generally purchased per pound, and
does not include the charges and expenses mentioned
other charges incurred in the shipment prepare
ton for shipment after purchase.
Commissions and shipping charges arc, however, under
the laws levyng duties imports to be added to the
foreign market value of imports, as part OF the value
which duties to be assessed entry in ports OF
the United States but they constitute part of the
value in the foreign market as referred 10.
In regard TO the fifth section OF the act of the Sd March,
1884, providing Tor an appeal 10 tins department from
the decision of the collector to the rates of duty TO
which imports to be subjected collectors instruct
cd that whenever such appeals taken they To for
ward at once to the department report of their decision
and the grounds upon which il based together with
report in full the subject from the appraisers if any,
at the port accompanied by samples if deemed necessary
to afford clear understanding of the matter in conto
versy between the importer and the customs authorities
As connected with the operation of the tariff laws
in force the attention of collectors and other officers oil
the customs is called TO the suboned acts of Congress
approved the I'd and Sd ultmo amendatoy of the 2St
section of the tariff act Of 30th August 1872 and the
9Th section of the tariff act Of 30th july 1885, and which
went into effect ut the several dates of their approval
In the act first mentioned it will be perceived that the
prohibition of the importation Of certain articles is made
comprehensive to embrace descriptions Of imports
not affected by the law it originally stood but whose
importation nevertheless believed TO be within the
principle of that enactment The amended act is precise
and definite in its terms and obvates all doubt to Its
scope and intent.
The act amending the Sth section of the tariff act OF
30th July, 1885, it will be seen makes change in
listing laws construed by the department, except 70
place dutabe imports however procured by purchase OF
otherwise, the footing to the privilege of add
ing in the entry to the costs value given in the in
voice. and their liability to additional duty for underva
uation HOWELL COBB,
Secretary of the Treasury.