The sun. [volume] (New York [N.Y.]) 1833-1916, 1879-02-16
Dntie. on Personal Effects.

stand by,
Duties on Personal Effects.
A question OF considerable interest 10
travellers returning TO this country from
abroad ls at last In n fair way Of being
settled by judicial decision. Hitherto, our
Custom House officers have assorted, and
frequently enforced, n claim to duties
on all new clothing imported 10y travel
lors, although intended for thcir own uso
and not for sale. and likewise on various
other articles OF property forming part
of thoir personal baggage. The amount OF
money demanded being usually small, most
people have submitted 10 tho exattion, when
II was made, notwithstanding their doubts
OF It's legality. Mr. WILLIAM AsroR Of this
city has, however, resolved to resist II, and
has brought suit against Collector MERRITT
to recover some $4,000, which he was COM
PEELED to pay a. duties on his own and his
familys effects on their arrival here last
September
The principal point involved in this suit
Ia tho construction Of q clause in section
2,505 oi tho United States Revised Statutes:
Tho importation of the following articles shalt he ex
enpt from duty. . Wearing apparel IN actual use.
and other personal effects tuot merchandise"
As to what constitutes wearing apparel
there is no controversy; bur what IL "actuol
use p In strctncss garments are in actual
use only at the very moment whom they are
employed to cover the body. Constituting
the statute In this way would require the
payment Of duties on all the clothing in n
passengers trunk, because il would not, at
the moment Of his arrival In port, come
within the exemption. That such is the
meaning OF the law nobody, wo believe, has
ever commended. Actual use. evidently, is
equivalent to present use in the ordinary
course Of events, and herein, we apprehcnd,
lies the difficulty OF the case. How far back
and how far forward docs the period extend
during which wearing apparel must be worn
to render 1t actually used? Can summer
| clothing landed in December be said to be
in actual use Is winter clothing imported
during the dog days exempt? And. more
| important than oil, can n lady bring with
her in the autumn, free Of duty, her ball and
reception dresses. her new bonncts. and the
XIII gloves and silk stockings which she OK
poets TO wear during the approaching sea-
son Of social fcstivity? These questions
the Secretary Of the Treasury attempted TO
| decide in n circular issued In 1876 in which
he says:
so Tar rs wearing apparel is concerned only those
articles which have beei IN actual use are exempted
from duty. = Sew articles OF clothing which have
not been actual abroad, and nccesssr, M.
present comfort convenience OF the charge
allie with dut, aud the tact that thcy intended Tor
the future Of Tho who brings them OF am
other and not sale, does exempt them
! from duty"
The objection 20 this circular Is that II is
| ne Of
TO usurp the functions Of Congress and, in
effect, to enact n new law on the subject.
! The statute cxcmpts wearing apparel in
actual use; the Secretary partially over
| rides this provision. and excludes from it's
benefits articles which "have not been in
actual use abroad and not necessary for the
present comfort or convenience OF the
| owner" Their future USE however immedi-
ate, he declares cannot be taken into con-
sideration. There Is little doubt that the
courts will not sustain this Interpretation.
| What however, "actual use" will be held
| to mean We are curious TO see
| Another point which Mr.. AsroRs suit
may be expected TO settle is that relating to
"other personal effects mot merchandise"
| Travellers almost always bring back with
them from abroad, besides wearing apparel.
various articles. such as watches. iewelry,
silver ware, bronzes, books and knick-knacks
| Of all sorts. Some Of these are for their
own use, but many are intended as gifts to
| friends. The language Of the statute would
seem clearly to declare that so long as they
are not intended for sale they are not dutia-
Bile, but here, again the Treasury authori-
ties have attempted TO supplement the law
by an enactment OF their own, and they
make liable to duty all watches but one, all
jewclry which has not been in use as per-
sonal ornament, and all articles intended for
presents. The courts wall have here also.
10 say arhoritatiyely what the real intent
OF Congress was.
or course, the sympathy Of the travelling
public will be entirely with Mr.. Aston in
this matter, and against the Collector II
must not however, be forgotten that tire
exemption from duty ~ personal effects has
frequently beon uscl in aid Of smuggling.
and that large quantities Of goods intended
for sale as merchandise have in times past
been introduced into the country under the
guise Of personal baggage. certain de-
gree of -trictness in enforcing the law is,
therefore, pardonablc, and all that either
party should desire Is a clear definition Of
its rights. If Mr.. AsToR will pcrsevere in
his suit until he obtains this, he will be enti-
tied TO the thanks of all concerned.