The Portland daily press., 1869-09-20

- NerlnCat1On OF lufOiCos' IL VIM tuluhy
interest some of your readers who have COM
merciaI transactions with English manufac-
turers as it "relates to the subject of the pro-
per manner ofinvoicing goods consigned to the
United States for SALE f.e-
Yours truly, B.
Mr.. Abbott. United States Consul. has is
sued pamphlet on this subject. 1t contains
his circular to manufacturers, the substance
OF which we published ON the DIST, requiring
the personal attendance of principals for the
verhcatlon of invoices, and Mr.. Abbott an
ne4es an extract from charge of Judge
blatchtord, in regard to the meaning OF market
value" as used in the Declaration. In that
charge the Judge held that the market value
| of goods is the price at which the ownnr OF
| them, c. the producer of them, holds them Tor
sale the price at which they are freely offered
| in the market-such prices as he is willing to
| receive if the goods are sold in the ordinary
| course of trade. This is common sense and
| reason. 1t is the popular meaning of the
| words and it is their legal meaning; and we
| are brought around again, in this way, to the
| reason before stated to you for the rule pre-
scribed by the first section of the Act of 1868,
| that this actual market value, to be stated by
| the manufacturer of the goods, is to be, and is
| intended to be, and is the price which pur-
chaser must pay to get tho goods. This is the
actual market value, and nothing else is. In
the present case, the Government claims that
the de st. Marceau's house itself holds these
wines for sale at Rheims and in France, has
them on sale there, at prices fixed by the house
of de st. Marceaux and Co., and, when APP
piled to at Rheims, voluntarily names the
prices for which it is willing to sell them in
the ordinary course of trade, and be-
low which it refuses to sell them in
claim on the part of the Government is
true-ifit be a fact that de st. Marceaux does
so hold these wines for sale, and offers them
for sale, and names the prices for which he is
willing to sell them, and below which he will
not sell them-if you shall find this to be
true-then there is, in Judgment of law, a
market for the wines in France, and market
price for them there, and market value for
them there, and such market price and market
value is the price SO fixed by de st. Marceaux
and so voluntarily named by de st Marceaux
Mr.. Abbott also publishes correspondence
between himself and the United States
officials relating to various points that have
arisen as to the verification of invoices the
production OF samples, and the charge of % Cd
tor administering the oath, in addition to the
| usual declaration fee. The following cores
pondence is also given, relating to the ques-
tions that have arisen more recently as to the
brussels, April 18th, 1868.
"Sir,CI am in receipt of your communication
of the 9Th instant, covering copy of a letter of
the 7th inst;, addressed to you by Messrs
= upon the subject matter of
|
of merchandise destined for the United States,
when such merchandise is sent on consign-
ment on account OF the manufacturer Or sold
to an actual purchaser. This question is one
which has beenl long and clearly defined by
Congressional enactments, and within the
past three years the statutes so passed by Con-
gress have been interpreted and passed upon
by several Of the Judges of the United States
District Courts and by the Supreme
Court of the United States. The law,
cn Tod Inv
ed by our courts, is clearly to the effect
that manufacturer must in all cases invoice
his goods destined for the United States at the
same prices for the same class and quality of
articles, whether they are sold to an actual
purchaser at the place of their manufacture or
shipment or sent by the manufacturer to his
consignee or agent for sale on his account The
reason of this is plain. The law places every
one upon an equality in the United States in
the importation of foreign merchandise, except
when its intentions and specific provisions are
fraudulently or otherwise evaded. 1t was
ira iof the express purpose of preventing
Foreign manufacturers from selling their goods
at one price for America and then consigning
them on their own account at o less price, and
so entering into a competition with their own
direct customers upon a basis inevitably ruin
GUS to the latter. 1t was also framed with the
intention of exacting equal duties upon all
alike as measure of governmental policy and
Justice. The rules and regulations of the
treasury Department are in unison with this,
and not one dollars worth of merchandise is
knowingly permitted to pass the customs that
Is not !nyoiced in accordance Herewith. The
mere fact that a manufacturer who sends his
goods to the United States seeking market
cannot tell when he may receive his returns,
forms no argument or reason why he should
be permitted to take off an imaginary discount
calculated to balance an imaginary length of
time that will be required to find sale. The
purchaser who buys goods to sell again in the
American market assumes precisely the same
risk with the manufacturer who sends on con-
slgnmeDt, and is entitled to Just as many adj
vantages as the latter SO far as concessions
from the Government are concerned in assess
ing duties. Each one takes the simple risks at
tendant on ordinary commercial transactions
Each one seeks the American market as a
place OF barter or sale, of his own free will,
and takes equal chances of losses by lapse of
time in disposing of his wares, by bad debts,
depreciation of qualities, &c. Any other view
than this is simple fallacy or false reasoning,
and has been SO declared over and over again
by the tribunals of the United States and by
the treasury Department. If you will address
the District Attorney of New York, and re-
guest copies of the recent rulings of Judge
Blatchford upon this subject in the Cham
payne trials, which took place in May or June,
1867 and the sherry trial of last sprng-the
same having been printed in pamphlet form
you Will find very thorough and complete
exposition of the whole question. In the par
ticular case referred to in your letter, there
cCCillS W uc III cACuec UT reason IOr the Qlffor-
ence which was made in the two invoices.
sold for cash. They are therefore fairly repre-.
sentative of the very lowest rate at which
Messrs. would sell the same. Clear
ly then the latter could not reasonably invoice
their goods sent on consignment at a less rate
than the lowest cash market valuation there
for at the time of shipment. If they, Messrs
sell their goods on three or six
months at one rate and for cash on delivery at
anOfhar hn rot 10 ofo l.
the very lowest wholesale market value of the
same, and is the very lowest rate upon which
the United States knowingly assesses the duty.
Messrs. say in their letters to
you that they Suppose they may fairly claim
to invoice what they consign to their agent on
as favorable terms as those on which they are
ready TO execute orders for like quantity for
cash in Sheffield on the day of the Dispatch
The answer to this 49, that they are clearly en-
titled to invoice their goods consigned to their
agents at the same rate at which they sell the
same at wholesale to all the world who come
as purchasers with cash in hand or satisfactory
credit If they ask and receive certain cash
prices from purchaser for the American
market value at that time, which they cannot
lessen for their own especial benefit for the
purpose, and with clear result of becoming in
the American market actual competitors as
sellers with the very parties to whom they
have sold similar goods.
Very respectfully,
Your Obedient servant,
w. B. FARwELL, q. S. Revenue Agent.
Hon. GEORGE J. ABBOT, U. S. Consul,
Sheffield England" -..
Treasury Department. May 4th, 1862
Sir,-I have the honor to acknowledge the
receipt of your letter of the 18Th ultimo, COW
ering copies Of your correspondence between
exports OF cutlery, files. &C., from Sheffield,
and your consulate, together with a copy of
letter addressed to you. dated at Brussels,
April 18th, 1869, by w. B. Farewell, Esq,
revenue agent, all relating to the subject of the
proper manner of invoicing goods consigned
to the United States for sale. The views of
Mr.. Farwell as set forth in his letter to YOU
are perfectly correct Merchandise exported
by manufacturer on consignment must be
invoiced at the wholesale market value at the
period of expectation, in the principal markets,
and no fairer basis can be found for such value
than actual sales made in good faith by the
manufacturer. There are no copies OF the
pamphlets containing the ruling of Judge
Blatchford on the champaign trials, OF of the
rulings OF more recent date, in the sherry
wine cases, for distribution. If you will, as
suggested by Mr.. Farwell, address the limited
States District Attorney for the Southern Dis
trict ofNew York, you will in all probability
be able to obtain them.
am, very respectfully,
GEO. s. boutwell,,
Secretary of the Treasury.
&c. j. Abbot, Esq, U. S. Consul,
Sheffield England
Treasury Department, July 8, 1869.
"Sir,-I have the honor to acknowledge the |
receipt of your communication of the 18th ult,
transmitting copies of two certain letters ad-
dressed by you to the manufacturers, in regard |
to the DrODer mode of Dreparnp their invoices