The New Orleans daily Democrat. [volume] (New Orleans, La.) 1877-1880, 1879-03-21
CIRCU

TREASURY DEPARTMENT,
Washington. ID. O., March 7, 1879. !
Collector OF Customs. New York:
Si-The department duly received your let
ter of third ultimo, submitting the appeal
t777 Fla eos) Of Mr.. Il, Shultze from your assess
ol ea bottles IL olive oil OIL @
ported per steamship City OF Montreal, Novem-
Der II. 1878.
made In pursuance OF the provisions OF sched-
ule b, section 2504 of the Revised Statutes, for
glass bottles or Jars filled with articles not 9th
erwise provided for. the bottles In question not
being otherwise provided for as such
The oil In question is subject to specific
duty OF q per gallon, and under the usual rule
of the department that packages containing
goods subject to % specific duty are free of duty
when o., the kind IN which such merchandise
is usually imported.
No duty would accrue on tho bottles.
The question submitted is whether the provi-
sion Of schedule "B y before mentioned. ope-
rates to ovsrturn such rule 80 far as 1t applies
to filed bottles.
The question being one of considerable i'm
portance, It was referred to the Attorney Gen
ersl for his opinion. and the following Is the
opinion given by him IN the promises:
DEPARTMENT OF JUSTICE,
Washington. February 20. 1879.
Hon. John Sherman. Secretary Of the Treasury:
Sir Yours OF the fifteenth instant submits
Substantially the question whether or not bot
ties are liable TO duty distinct from that i'm
posed upon the gu distances with which they are
Allied. or in case the contents are not dutiable,
raised being upon an importation OF olive oil
In bottles or TASKS. which X. 3. 47s, s. 1904.
schedule N" declares subject to one dollar
1t Is true that In Karthaus Va. Frick, under
the tariff of 1882. Ohiaf Justice fancy held that
the charge OF u specific duty upon an article Ia
a particular form or vessel is charge upon the
whole article as described, including the vessel
or material described as containing it; 50 that
was to Be admitted Without charge for the sacks
containing it, fancy. @. o., Rep. 81; but bottles
have In many tariff acts been made an exeep
ton to this rule. aud seem to be 50 under exist
ing Legislation.
From the earliest to the present tariff, there
has always been determination against wines
In casks. The act of January 20, 1895
O; II. y; 3. last clause q Stats ~. pro
imported shall be- subject to the payment
of the like duty as empty bottles" 80 in act Of
1st2. O. 40 g. s, tem Is Stats; $500 etc. DeBarry
VS. Arthur, % U: >. "a top; schedule , OF the
Statutes, page 462. imposes upon glass bottles
or Jars, filled with articles not otherwise pro.
and ali lie glass bottles e or jars fed with sweet
meats or preserves not otherwise provided
for. 40 per cent al paloren." If In making the
compilation tho phrassology Of the previously
existing statute is somewhat changed. q pur-
pose to alter its effect by the language adopted
In the revision is not to be inferred, but the
The act Of March 2, 1851, G. GO. s. II. expressly
imposed this duty OF 30 per cent on all glass
bottles or Jars hiled with , sweetmeais;, pre-.
Of June 3d. 1864. g. III. y. g. rs Stats. 211 last
clanse OF that section. placed the duty on all
glass bottles and jars filed with sweetmeats or
preserves not otherwise provided for" at 40
per cent ad pdtorGn.
This left bottles filed with other articles to
pay 80 per cent. unless otherwise provided
In this state of legislation the revision is
made. 1t must be deemed to have continued
the same duty as existed under these acts of
1861 and 1854 upon tho articles in question.
Certain bottles filled with liquors. mineral
waters. etc, are specifically taxed. and 80 are
are so provided for by the explicit declaration
that no duty shall be levied upon them. En-
presto ltHiStS etc.
In my opinion. the bottles whether contain
Ing free or dutiabe goods. In which importn-
tions are made. should be subjected to duty,
unless expressly exempted. as In the case OF
still wines, etc.
Very respectfully yours.
CIAS. DEVENS, Attorney General.
Tho department adopts this opinion, and
a1rms your assessment of duty In this case,
and directs that In sll cases where glass bottles
or lars containing imported merchandise are
not specially provided for In the statute rs such,
that the duty OF 30 per cent al UdLorem Imposed
by schedule b shall be exacted on such glass
bottles or Jars independent OF the rate Of duty
hssessed on tho contents. or the fact that the
contents are free of duty.
THIS revok es decision No 1903 dated Deeem-
Der 3, 10 3, relating to glass bottles containing
natural mineral waters, and also that Of August
- 1872. upon the same subject.
Very respectfully,
JOHN SHERMAN Secretary.
Deputy Collector Anderson and his assist
ants are busily engaged fixing and winding
up that portion OF the business of the depart
ment left unfinished by Gen Badgers prede-
cessor.
There was consultation Of the head men of
the several departments held last evening in
Collector Badgers office, and rumor had 1t
that the meeting was for the purpose of fix
ing up the slate OF the Custom House en-
ployees.
The signal officer reports that storm signals
have been ordered up at Galveston and In
dianola.
The receipts at'the sub-treasury Wednes-
day were:
Internal revenue. Observation-Disclosures 81 525 90
SusCoHs, SILVER .'-'-'....-.-.-..'.-.... 25I ID
customs, currency 2,186 00
Postoffice Department. 1900 O6
mlScellan6OuS .-.-..-.....---. DOB 90
Total. 1922 1852 81
Always raadv mead M cnOkinp-Shadfnas