The New York herald., 1878-10-19
THE KID GLOVE WAR.

COLLECTOR MERRITT's VIEWS OF THE CON-
TRovERsY-THE TREASURY SIDE or THE
STORY.
Collector Merritt yesterday made the following
statement concerning his KID glove decision. which
has created such bitter feeling among the imror-
ters:-
Tue reappraisement and advance or invoice value
OF gloves are new thing AZ this port bat have
frequent for several years. The late a. 1. Stewart
was the merchant appraiser IN many cases; and
while in some instances sustaining invoce values,
aud In Others advancing tncm. he consistent
IN one point--in Insisting that the best Imported
gloves should be valued three francs per dozsn less
than tho AexLndre glove, imported exclusively BY
his house. s.7seat.s
In the recent instance the invoices OF three mercan
tile houses were subjected TO rcappraisemenL II was,
US y preliminary, conceded that The several known
standard gloves imported into this couLtry-namely.
Pcrniot, It6i0usse, Jugia, Jouvin and Al.xandre--
were Of equal value. his smpnled The matter,
since the evidence submitted III each case WAS ap
plicablo 10 all, ana decision sutlced.
In determining the market value OF consigned goods
there are three methods under law authorized by
the Treasury Department, 70 be adopted, IN sequence
tOllOwB-
Ffrst-To make the value the Same as that OF tho
same goods solu in othor markets.
Second-It goods are SO sold TO base the value
similar goods sold IN otner markets..
Third-rhere beng no goods Oi the same or similar
quaty sold the value rs 10 be based upon
0i material and manufacture, with FAR man ufac-
lurer's profit added.
II is admitted that the gloves under consideration
Tor the United States MARKET were not sold else
Tho appraisers wore therefore confined
the two later meshods. As The importers. however
have based their estimate value upon cost oil man.
uiaciure, tnat method, as verified 0y tno evidence,
may be presented as i0liOws'
CUSTOM HOUSE EvlDENCE
From all the leading manufacturers or their agents
statements were received giving by itoms the
cost OF materials and manu- uiacture. An examination
of these statements disclosed items each
not contained IN the others. 4 was also
Purchased was taken and applied 10 the cost Of
Inc best quality two-button lAdies' KID gloves With
nnh stnn
between statements 2.06i., the average
OF the PcrnioI Trefousse, Jugla, Jouvin ana Alex
statements were any charges Tor interest, rcnI
Insurance. taxes, superintcndence other general
cent, or 307i.. which, added 10 tho other items,
brings the baro cost Of manufacture 10 Al 75G The
mvoce Price at 42l, loss SIX per ceut aiscoans
227f. loss than the bare COST II 70 this Daro
COS, Of manufacture (4l.75f) q fair maIufactur-
sris profit DO added thsro viii DO iound sulicient
argument tor the amount Axsd by the General APP
praiser OF 49, less SIX per cent, or net Al 06 per
ao.sn Thus, NE Ms..,s market value Of the sSyss
Wlmerding, Hoauet u Co., and IseIln T. Nee
ser, as determined by The recent rsappraisemon,s.
was not arbitrary and indefensibis act,
been alleged, but was q sale deduction from the
evidences submitted w those importers. These ev-
persons best acquainted with all the iacts and,
through ssinierest, inclined resolve all doubts
Of the cloves ~ question Inacea, whether tne 10
considered the market value OF similar goods gold
tor markets The cost OF Rnulacture, the
collateral testimony as 70 the results OF sAios In
home market, there has been manifest under
valuation, 10 the extent indicated by the
made. ,#aF
PRxC1DExTS FOLLOWED
Tho Offers 10 sell goous, whether made BY the
facturers consgneos. could NOT accepted as
evidence, since they were inconplcte transactions,
without value, and obviously made 70 affect
judgment OF tne appraisers. Evidently the manutac
tuiers misconcsived tho requirements oil
customs laws, anu In invoicing their goods At about
the cost have subjected themselves 10
appraisers simply supported the invoice price, wttn
out any statement 0t their reasons Tue market
value, as ascertained by these reappralsemen Is
iur,her supported by thS results VI previous reap
praisemeuts
Upon an I'm portatou OF standard gloves by Murphy,
Grant l. Co., per WieIand, April IL, 1878, the mer-
chant appraiser sustained the invoice price OF al.
ana the general appraiser made advance TO 52i.,
latter value DECIDED by the Collector, Gen
eraI T. A. Arthur, TO be the market value. Wilmer
1875 quanty OF gloves which the merchant appraiser
raised from AL 46f. and me general appraiser
furIher raseu 10 52i., which latter value WAS also
decided by Inc ColiecIor General C. A. Arthur, De
tne marker value. A. y Stewart a Co imported psr
Ciy OF Richmond, April 1878, quantity ot gloves
which both the merchant and general appraiser
agreed In raising irom III 10 OIL, which latter
sLituted tho market vaiuo without further action.
Tho current attempts TO charccrzo the more recent
reappraisements unprecedented and despotic
thus shown TO be U unwarrsntcd
In CONCLUSION may be quoted the provisions OF sec
ton 1902 OF the Revised Statutes, that appraisers
shall, Ny all reasonable ways and means ~ their
power ascertain estimate aud appraso the true and
actual market value aud Wholesale price, any invoice
or affidavit thereto 10 the contrary
OF the merchandise ut tho time OF cxportaton, and
In tho principal markets of country wneuco Inc
same has been importod into tho United States.