Memphis daily appeal. [volume] (Memphis, Tenn.) 1847-1886, 1875-07-13
CUSTOMS DUTIES.
Important Decisions of the Attorney.
General ON the subject of Damaged
Merchandise, Etc.

WASHINGTON, July 12.-The treasury
department recently presented to the at
torney-general for his opinion two
questions arising under the act of July
IA, 1870, as re-enacted in the revised
statutes, under the act of March 8,
1875, providing for an increase of duties
upon certain classes of merchandise
therein specified. The first question
was whether damage received during
the voyage between a foreign port and
the port of the first arrival by merchan-
disc entered for immediate trans
pOrtatiOn to an Interior port of destina-
ton under the above statutory pro-
visions Is to be ascertained at the port of
the first arrival or at the port of desti-
nation. II at the port of destination,
then whether ten days within which
proof of damage is required to
be lodged in the custOmhouse is to be
computed from the landing of such
merchandise at the last port. After re-
viewing the law, the encouragement
says that he is clearly of the opinion
that the damage received during sn
ocean voyage by goods entered for i'm
mediate transportation, under section
1890 Of the revised statutes, should be
ascerteined at the port OF final destina-
tioL- Section 2027 prohibits any allow
anee for damage on merchandise
that has been entered unless proof
to ascertain such damage shall be
lodged in the custOmhouse of such port
where such merchandise has been land
ed, within ten days after the landing Of
such merchandise. The phrase, "Port
where such merchandise has been land
ed" is not by its terms exclusively ap.
plicable to ports of first arrival, but NAV
be applied to ports Of destination; and
IN cases Of merchandise entered for i'm
mediate transportation, it must be I'M
derstOod to signify the port of destina-
ton, since it is at the custOmhOuse of
that port that proof is to be used. The
words latter the landing Of such mer-
chandise" must be taken to mean after |
landing at the port OF destination. The |
general is of opinion, therefore, |
that the computation Of the ten days is |
TO be made from the date of landing of |
at the last port. The next |
question submitted was whether mer- |
,handise imported into New York |
prior to the date of the act OF March 3.
1875, but which arrived at an interior port |
lnder an immediate transportation
pond after that date, is liable TO the in
crease of duties therein provided. The
says a seyere verbal
construction of the statute would per-
laps make merchandise thus liable, but
he operation of such a construction
would be to impose an increased duty
lpOn one case of goods which arrived in
. particular ship at the port of New
York, aud to exempt another case of
he same goods, by the same ship, and
rriving at the same date. This could
lot have been the intent OF congress
bus to discriminate between goods
which went into the public store ia New
FORK and those which, arriving at the
anne date, are passed on to their final
Ort Of destination under an immediate
bond, a construction
1hich would make goods in this predic.
ment liable to increased duty. 1t
yould be unequal, severely technical
nd oppressive. 1t is a sound rule in
ne construction of the statute of the ;
'nited States, which imposes tax, or,
ather, burden, upon the citizen; and
hen there may he doubt about true
instruction, to resolve the doubt in IA
or OF the citizen, upon whom the bur-
en- is imposed. The encouragement,
leretore, decides that the goods are not
able to increased duty. These cOnclu-
ons having, after due consideration, J
zen adopted by the department, col
ctors and other officers OF the customs
e instructed to govern themselves &C.
'rdingly. !
Notorious Liquor Vender Burned Cut.
COLUMBUS, o., June 12.-Last night,
e now notorious Carbin saloon build /
6 at Westerville, was found to be on I
re, but before il was fairly under wsy
e flames were extinguished. 1t is said !
at some unknown parties entered the e
hiding and placing lot of rubbish in
inner room, piled all the bottles of Z
Iuor Oh the pile and then set it on fire.
etween the explosion and the fire the {
hiding is worth very little. Carbin is &
present i'll with fever, but declares
hen he RECEIVERS, he will try another I
loon. The people of WestervllIe are :
eatly elated over the closing of this {
ace, and declare no saloon :shail live c
their town. A report is current here 7
at parties left by Carbin, to watch the
loon, got drunk and upset a Ianp
hich caused the fire.