New-York tribune. [volume] (New York [N.Y.]) 1866-1924, 1875-01-18


duties were made IN cases arising Subsequent 10 June
a. 1874 The questions decided In myst cases the
same and they decided IN the same manner arn
ing the original action Of the collectors Of customs
Previous rulings OF the department were In Few 10.
stances reversed In OF tne Oh
tive authority Of an act OF 1861 or 1902 Dehg e2ueu ny
being dropped from the revision All these instances
will be found in the accompanying printed decisions OF
the department the original letters from whch they are
taken beirR also transmitted In all cases wher9 tn9r
authority for any change has been cited reerod 70 Wy
any collector OF customs Few rulings or decisions auo
subsequent to Oct 1874 have any significance as Nus
tratng the Questions referred to IA the resolution
such ruling relating TO the duty argols an arucle
alleged TO have been changed IN duty by the reylson
made under date OF Oct 1874 Is TRANSMITTED atnOngh
not referred to by ans collector authority for change
OF the rate.
IN the various examinations made. and directions
issued by the department, no change has been OBJ
served In the text Of the law. AS reproduced Ia the re-
VISION modifying tho meaning oil the act from which any
portion taken, changing tue rato or duty thereby
imposed Being made up from the text OF 10 or ~ ar
feren general passed at VARIOUS dates from March
1861 to March 1873 this recent or these acts mas
necessarily been taken Ia all cases where the same classes
OF goods embraced referred to, and the Ian.
guage appears to be exact transcript from the act
enended To have force Ia lieu OF preceding act NO
one OF these acts in repealed other as whole
but the rates named IN each 10 apply In lieu or
the duties heretofore Imposed by law on tina articles
hereinafter mentiOned;" no further or more specific
declaration OF repeal being made. But where CON
densed III revision the superior force OF the later act
became apparent and the alternative OK earlier pro-
vision necessarily excluded.
In the administration OF all acts relating TO duties on
Imports frequent occasion for the correction OF
IN tile practice Of officers at the several ports but
these corrections have not since the revision III any
great exceeded the usual proportion the enact
any OF the laws OF similar character
Efforts are constantly made TO obtain concessions,
either In the practice of tho local officers IN the
rulings OF the department.. aud in the long period from
lSCl to 1874 some results must necessarily nave Deeh al
tanned In the direction OF undue cOncessiOu such as
rigid revision and condensation OF tue law would require
10 reversed But the number OF Is not LARGE
nor have the changes RESERVATIONS OF the true
been Important as affecting rate OF duty. They
cnIey at below tue range OF per centum ad yaorem
Certain classes of ncns designated by the acts
the general law increasing the duty on linens IN 1904
class They had after paying duty under the act Of 1864
for three years or more boen admitted at the lower rate
OF tue earlier acts, difference OF per centum though
substantially tle same IN quality and uses as other
linens. Another class Of fabrics, originally OF very
little Importance, described In the acts of 1861 aud
1862 as manufactures Of mixed materials" &c some
time after the enactment OF the act OF June 80 1894 ad
vancng the rate OF duty on the general schedules Q,
textile fabrics 1t sought restore the authority OF
these earlier acts by Incorporating small portions OF
other materials In these fabrics, "a linen IN cOtt0ns SILK
cOtOns and cotton In silks thus obtaining for them
the reduced rate prescribed for manufactures or mixed
materials" But being goods generally similar to those
defined classes, aud intended for the uses, they
should at all times have paid the duty 10 which they
are restored. The revision dropped both tue
clauses OF the earlier acts relating to linens, and also
those relating to mixed materials thus enforcing the
correction.
enacted subsequently 10 Others relating to the same ar
ticrs Is well settled by repeae 1dJudicaons. such
later acts must be construed IL accordance with their
general purpose, which purpose must not be defeated
technical grounds or By tho use or merely verbal al
law the decision OF tue Supreme Court IN the case
OF Stuart agt. Maxwell reported In 16 Howard pages
Justice Curtis, states at length the Application then
OF this rule to several Leading classes OF goods
generally similar to those which have been made the
subject Of action both in the enact ent and IN the
of the revision. Section 20 or the act or
tion and declared that ian article desIgnedly
made TO serve the uses and take tho place OF some
snd S so fhS Principles
this decision have been frequently cited and
affirmed III the District and Circuit Courts on similar
trials Of questions ot assessment OF dnty ana very
recently tine Supreme Court has reviewed and reafrmed
principles In the case OF Smythe agt Fsd ct al.
decided at the October term 1874 In each Of these cases
the statue quoted in the circular OF this OF
August 81. 1874, and the applications therein made,
arc directly supported In tue extended iluslr4-
lions gwen in tue first clted aud in the clear
lllus,raous given in that last announced by the Sd
preme Court "
In further illustration OF tho general subject Of this
inquiry reports have been called Tor from each OF the
four leading ports stating the practice at each respect
ivey before and since the enactment OF revision OF
June 1874 also the authority or order. either IN the
OF the law or in the letter or direction OF this
partment under which each change made In these
reports several different letters or circulars OF TINS de-
Which are transmitted. Also the original reports,
schedules themselves as received from the several col
ectors IL may be SAID of the olassncaons or rates
reported at tho leading ports, ia the accompanying
papers, that they do not IN all cases conform to any
department and they not such cases, admitted
to De the construction Of the law at the time
They would have been corrected when brought to the
notice OF the department And as to changes In con-
srructIon heretofore made under which refunds took
place he first important appears have been
of March H. 1867 changing the rate certain descriD
ton OF luens. Large sums were refunded under
that and similar decisions. although by both
the legislative aud judicial constructions now given
to the law well as IN the opinion OF the present Sec
rotary, such change OF rates not In accordance
with proper interpretation OF the law at the time. In
such o tuese have been brought up for cOnsd
GRAFTON involving previous refunds and present
ons It appears that tho classification restored
Is would at ali times have been sustained in the
courts The correction was necessary, simply to en-
fnrPe
Prior ~ the recent revision large number OF tariff
siatnes existed no one or which In terms repealed the
previous law, and 1t therefore only by the most
careful study that could be determined how much OF
sons interestt TO resst increase Of duties constantly
invoked the aid OF the earlier law and claimed tue be
"a, 20 ia more lenient provisions Having always the
AID OF counsel and commanding eminent ability for
suggesting and pressing forced and extreme cOustruc
tons OF the law. they emes obtained acqnescence
In their claims not warranted by just construction,
aud thus weakened the Orce or the laws designed 10 III
crease rates OF duty Tho revision however. brought
all that legally remained OF the various statutes to-
getuer thus giving the later acts their proper eff ct aud
dropping those which had been the cause Of mucn mis-
have been made the present text Is clear and easy OF
reference ana the c0Dfson and contradictory features
OF tho former state of the law are removed The d.
ycrsty of decisions the local courts that mas existed
in customs cases due chiefly this multiplicity Of
rrcently decided Supreme Court being instance.
The court below held that duties were charge
supreme Court unan mously decided that The
later act the law IN force. Tho rule
laid down. and 0c'Ore referred 10 az Oelng estlD-
shed by the supreme Court decision OF 1883 appears to
have been observed Throughout tia revision, aud mas
been carefully followed in the rhlngs OF this Depart
meat Under it, this condensed text being OF great ser
vice in practic collection OF the customs revenue
| am. very respectfully your 0Dedlent servant,
g. III BRISTow. Secretary.
Tue Hon. James G Blaine, Speaker OF the House of
Representatives..
REMEDY FOR OYERCHARGE OF DUTIES.
WASHINGTON. Jan. 15.-This bill, of an i'm
portant character to merchants and importers, was
agreed upon by the House Judiciary Committee to-day
BLL 70 poviie Judicial remedies for Ovehage Of duties