The national Republican., 1861-10-12
DECISIONS UPON APP AIS,
TREASURY DEPARTMENT.
Saptemher 1S 1851


September Is, 1861.
The following are decisions by the Secretary
of the Treasury of questions arising upon ap-
peas by importers from the decisions Of col
lectors relating to the proper classification,
under the tariff act of March 2, 1861, of certain
articles of foreign manu- 'acture entered at the
ports of Boston and New York
S. P. CHASE,
Secretary of Treasury.
The Secretary addressed the Collector at
Boston as follows:
have had under consideration an appeal of
hessrs. Wyman & Arkley from your decision
subjecting to duty, at the rate Of 25 per cent,
as a manufacture of jute, under the tariff Of
March 2, 1861. an article stated by the ap.
| nraisors at your port to be known as bur
laps"
rhe appellants claim entry of said goods at
the rate OF Is per cent under the provision for
jute goods in section Is.
| In my opinion the article in question, being
| a manufacture OF jute and being Of the value
| of thirty cents, or under, per square yard, was
properly charged by you with duty OF twen-
| ty-fve per cent ad valorem under the provi-
sion in the 4th subdivision of section ID of the
manufactures Of jute.
have had under consideration the appeal
of Mr. VIM. r. Horton from your assessment
Of duty, at the rate of 40 cents per gallon, on
" gin under first proof" under the tariff act of
I'd March, 1861, the appellant claiming entry
Of said gin at the rate of 33l per cent. ad
| ualOrem.
am of the opinion that the proper rate Of
| duty to be assessed in this case is that pre-
| scribed in the last proviso Of the first subdi
vision Of section Of the tariff Of I'd March
1861, to wit: "On all spirituous liquors moi
enumerated, thirty.thrce and one-third pei
centum ad ualoreni" The term no. enumer
ated must be understood to mean /" oil spirit
uous liquors " for which no other provision il
made for such liquors of less strength than thai
of first proof
The Secretary addressed the following let
ters to the Collector at New York:
| have had under consideration an appeal O
Messrs. Gilman Brothers from your decision
subecting to duty, at the rate of 20 per cent.
un der section "a of the tariff act Of March
1861, certain fire clay gas retorts," the ap
pellants claiming entry thereof free OF dut.
| under the provision for stone ware, not orna
mented, above the capacity Of 10 gallons il
section %.
The claim Of the importers to enter the arti
cles in question free of duty under the prOvi
sion in section % Of the tariff act OF March 2
1861, of stone ware, not ernamented, abovt
the capacity of ten gallons is inadmissible
They are not it ia believed, CONNIE rciaily
| known and recognised as stone ware" no,
would the use to which they are to be applied
| indicate them as belonging to that class of ar
ticles embraced under the designation of "stOnt
ware" mentioned in the 23d section. In my
| opinion, the duty was properly assessed at th'
| rate of 20 per cent. al Udl0rem imposed by The
24th section Of the tariff act of March 2, 1861
on all articles manufactured in the whole ol
in part" not enumerated nor otherwise pro
vided for in that act.
have had uGder consideration al appeal o
Messrs. Bernhard d Hutton from your decision
subjecting to duty, at the rate OF 80 per cent.
under the tariff act of March 2, 1861, "worstet
fabrics" imported by them the appellant
claiming entry thereof at the rate Of 20 PEI
cent, under section "a, as non-enumerated.
The tariff act OF the I'd March, 1861, doc
| not. as a general fact make distinction be
tween wooden and worsted fabrics, but EN-
braces themall under the terms " wooden y ant
"wool." The merchandise in question was, il
my opinion, correctly charged by you with
duty of 80 per cent. dd udlorem under the thirt
subdivision of the 18th section of that act.
If, as claimed by the importers, the mer
chandise in question were to be regarded a
non-enumerated, 1t would still be liable to th
same rate of duty, by virtue OF the 10th sectio
of the tariff act Of 1872 resembling, as 1t does
in one or more Of the particulars therein spec
fed the articles embraced in that provision {
the tariff under which you have levied duty |
this case.