The New Orleans daily Democrat. [volume] (New Orleans, La.) 1877-1880, 1877-06-18

In the same package, aud covered by one descrip
tion and price in the invoice, should be assessed
at the highest rate of duty to which any portion
OF the goods would bs subjected when imported
separately.
The opinion, or decision, states that invoices
in which such goods are designated as "nnse
lected, or "best and seconds Mixed" or in soms
other similar manner, may be accepted as indi-
eating class OF ware inferior in quality and
price to best" that Ia such cases On intermedi-
ate rate OF discount may be allowed. and that the
appraiser should determine the dutiable value oil
the goods by actual examination.
EARTHENwARE-DUTY ON.
Inquiry--A difference Of opinion between ap.
praisers at New York and San Francisco respec.
lively. as to the proper classification OF cert tain
| merchandise imported into the last named port
| AMI transported thence to New York in bond.
Repy--lt appears that at San Francisco the
merchandise was classified as porcelainware,
glazed, painted, etc, at duty of so per cent ad
vaorem, while at New York It WAS oa sifed as
earthenware, dutisbe at the rate OF Az per cent
ad vaorem.
Porcelainware is defined to be q sem-transpa-
rent variety OF earthenware, or 'geuerally all
earthenware which has been semi .vitrified aud
become translucent in the kiln"
An inspection OF samples OF the merchandise
IN question shows that, notwithstanding it is
styled "porcelsinware' in the invoice 1t presents
none OF ths semi-vitrfed or semi translucent
properties or fsa ures OF that description OF ware,
but that it is species OF earthenware manufao-
.u'oh Az pats VIII III HOt DelUR UnQ6r
the terms "chiDs" or porcelain ware, is dutia-
PIE at the rate OF 40 per cent ad valorem, under
the provision (HeyI, $3.50 for "all earlhenware
glazed, edged, printed, painted" etc.
LISEN LACE-pUTY ON.
ls linen lace subject to duty OF 30 or 40 per
cent ad valorem?
IL appears from the report of the appraiser
that the lacein question Is known as "llnen yak
iace, and Il not known in commerce as thread
lace, and that il was classified as manufactures
OF fiax not otherwise provided ior" and it is sub
Ject to duty at the rate OF 40 per cent ad
ya'orem.
ALIEN TONNAGE TAX.
IDquiry-To what vessels the following clause
applies and who arc the officers of a vessel
Within its meaning?
AN act to perfeoD the revision OF the statutes
OF the United States and of the statutes relating
to the District OF Columbia" approved February
~, 1877, as amends section 42l9 Of the Revised
states; and referring to that clause OF the
amended section which declares that "any veg
sci, any officer Of which shall not be q citizen OF
the United states, shall pay tax OF fifty cents
per ton"
Reply department decides thst the ves-
sells referred to in the section as amended are
vessels OF the United States, properly document
ed, arriving at any port OF entry from q foreign
port.
or such vessels arriving from foreign port,
hrst, masters aud mates are to be regarded as
officers; secondly, auch engineers and pilots are
also to be considered officers on steam vessels OF
the United States arriving from foreign ports as
shall not have oonformed to the requirements of
the statute authorizing the employment of GER
tain aliens as engineers aud pilots, approved
April ", 1874 ~. +. Statutes at large, vol. IL,
part 8, D. 80