The Hawaiian gazette., 1876-12-20
APPEAL OF TIRE SAN FRASorsco SUGAR REFINERY
COMPANY.
c. A. McNulty, Attorney.

!
COMPANY.
San Francisco, Cal, Nov. IS, 1870.
SIR,-In behalf of the California Sugar Refinery
OF this city, l have the honor TO present for the
consideration Of the department. its appeal from the
decision OF the Collector of Customs at this port
assessing duty at the rate Of cents per pound
and in addition thereof % per cent. of said duty
amounting 10 the sum Of two thousand seven hun
dred and sixtydve dollars exsCied on SIS keys OF
sugar, marked James Mckee N sugar weighing
net s., 253 pounds, imported in The Hawaiian bark
r. c. Wylie from Honolulu, in the kingdom of
Hawaii, Nov. IA, 1876, aud entered at this Custom
House by SAID California Sugar Refinery, as per
entry No. 6lS7, Nov. Il, 1876.
claim that said sugar is entitled to be admitted
into all tue ports Of the United States free of duty
as provided for in the schedule to article l. under
the Convention between the United States of Am
erica and His Majesty the King of the Hawaiian
Islands commercial reciprocity, concluded Jauu-
AIRY So 1910, and tue Act Of Congress TO carry into
effect said Convention approved August 10, 1876,
and the proclamation OF the President the United
states to enforce said treaty dated at the CITY of
Washington the 9th day Of Sept, 1876, because:
First-That said sugar is the growth, production
or manufacture Of the Hawaiian Islands aud was
imported directly from said islands
SeeOnd.-That said sugar is uureiued sugar,
meaning thereby the grades of sugars heretofore
commonly imported from the Hawaiian Islands
and now known in the markets of San Francisco
and Portland as Sandwich Island Sugar.
Ehird.-Ihat said sugar Is not the refined loaf.
lump, crushed, powdered or graduated sugars"
the only refined sugar specially enumerated in the
Statute.
The term refined sugars, as used n the law. has
been defined by the Supreme Court Of the United /
states, 10 the case of Barlow claimant of s. lids
sugar appellants vs., the United States, to be ex-
elusively limited 10 sneh as have assumed at some
time the form of white refined, loaf or lump !
sugars" See article ia Treasury Registration, /
1910. In reference to the classification Of sub |
stances aud the terms used Ia the tariff Andrews |
on tue heFenue Law at page Isl, paragraph les, |
says IL may be asserted as a general principle, 1
that tariff laws are to be construed according TO the
commercial meaning Of the terms used in them, 1
Zee vs. Li1son, Isl story 6lO), and at page ls3,
10 aise revenue, and for this purpose 10 class sub
stances according to the general usage aud known /
denominations OF trade, whether a particular
article were designated by one name or another in
the country Of its origin or whether it were sim
pie or mixed substance, was Of no Importance in
the view of the legislature Happlied its
Intention to the description OF articles they de-
rive their expectations in our own markets, In our
domestic IS well as our foreign traffic, 10Th Whoa
ton, 437, 4S9.
That tariff laws are to be construed according to
the commercial meaning Of the terms used in them.
and substances classed according to the known de-
nominations Of trade, principles Of revenue law
too well established and familiar to the department
to require further reference TO authorities on the
subject
beg leave to refer to the departments rulings in
the somewhat similar cases of Alsnp & Co. March
y. 1871, sppeaI No. 9SS9; W. F. Russell March q,
ISL, appeal rs; AlsOp & Co., March 81, ISL ap-
peal No. 1856; aud ". F. Russell, May l. 1871, ap-
peal 4j9, and subsequently, to the case of Penott &
Co. in which the department reafirmed its former /
decisions, as per letter to Collector Of Customs ct
this port OF date February II, IS76
herewith enclose certificate marked A. from | {
aFge number Of respectable importers, merchants
Ind sugar brokers of city and OF Portland stat
ng thai In their opinion said sugar is Z" unrefined
meaning the grades Of sugar heretofore commonly L
imported from the Hawaiian Islands, and now
lnOEn 10 the markets Of San Francisco AID Port t
and as Sandwich Island Sugars" /
Tbe Collector will transmit Official SAMPLES of
aid sugar for the Information of the department.
am, very respectfully,
your Obedient servant, =
C. A. McNULTT
Attorney for California Sugar Refinery. v
Endorsed: California Sugar Refinery, BY c. Fl
preckles President
To Hou l. u Morrill,, Secretary of the Treasury,
slS FRiScrsco, CAL. Nov q, ls7s
IOS. 7. B. sHASSoS,
Collector OF Customs. Port OF san Fran, Cal
sR,-We the undersigned importers, merchants.
I'D dealers in Sandwich Islands Sugars, do hereby
.rtiiy that We have carefully examined samples Of
> kegs sugar, marked James Mckee II sugar i'm
orted By The California Sugar Refinery at the port,
HaW- bark Z. c. Willie, from Honolulu Nov
/ 1876 that 10 our opinion same sugar IL unre-
'ed meaning thereby the grades Of sugar hereto
re commonly imported from the Hawaiian Is
ads, and now known ia the markets OF Portland el
ID San Francisco as Sandwich Island Sugar. p
Respectfully o
J. C. Merrill & Co, Haas Bros. Egzers & Co. Z.
bert Man Co, Newton Bros. & Co. W. a
Dwell, Wellman, Peck & Co., W. W. Dodge &
D.. ThOs Jennings, Lehman, COghiIl & R0uniree
elch & Co, W. Il. Severance u. Ehrman & Co, A
rnse & Enler, Allen & Lewis, Williams Blanchard -
Co.. 9. o. McMullil & Co, Taber, Harker & -
D.. II Nj Moos 4 Co Tfilman & Rendel Jones :. :.