New-York tribune. [volume] (New York [N.Y.]) 1866-1924, 1884-02-12
TARIFF AMENDMENTS.
SUGGESTIONS BY SECRETARY FoLGER.
LETTER TO MR. MORRISON POINTING OUT NcoN'
GRUIrIEs IN THE TARIFF LAW.

suggesting amendments TO the tariff:
in receipt of letter from the clerk OF your com
mittee dated the 9TH inst, enclosing copy OF resolu-
ton adopted by tho committee, requesting me TO make
such suggestions may deem necessary in order 10 Inn
prove the administering OF the Customs Department and
to furnish such facts in regard thereto the committee
ought to have In order TO perfect suitable amendments 10
existing laws looking 10 their better administrations
understand the resolution to refer more particularly TO
the tariff than to the machinery of administration OF the
Customs laws. / shall therefore confne the remarks
which have to to the practical operation Of the
tariff Act of March g. 1885, and eDdeavor to point out
some OF tie difficulties of administration connected
herewith.
PROVISIONS THAT NEED EXPLANATION.
Two prominent points have arisen which involve mat
tiers of administration First to the order in which the
various provisions OF Section 2499 Revised STATUES, as
amended by that act, shall be applied. 1t has been
decided to apply them the order in which they stand
In the statute, as will be seen by the enclosed
copy of letter TO the Collector OF Customs at York
dated the 10th ultmo 1t is commended however, by
some OF the customs officers that article made OF
material which IL named I'm OF the resduary clauses
as for instance manufacture Of iron, and is not specified
and hence the first clause In said section abb can
rate of duty than that appropriate to the materials Of
which it is made; The rule adoPtea Is believed 20 pe
CATION and It would be well. II occasion should arise
parts OF said Section 2,490 shall be applied. The
second point Of controversy mas vs., been inc
vast number OF appeals from the assessments OF duty
made by collectors OF customs have been filed IN this de
said section. 70 Ia contended by importers, and
| by some OF the customs officers, that by virtue
OF the naked merchandise ITSELF without reference 20 any
items of expense for placing the merchandise in mar
which Is held for sale In small tin boxcs matches,
which are commonly put up for sale IN
value contents OF such boxes Many instances of
the character might be cited The enclosed copies
Of oft hfo a n
mission of customs officers. appointed to consider
the matter the members OF Which T Se seen
General Of the 18th ultimo wiz show the various
takes the ground that the value of goods subject
TO duty nd valoren to lie taken IN the usual mercan
;oTeS1 Country and that tho intent Of said section
was TO only the duties the items Of expense or
value which are incidental to the putting up packing
transportation for shipment and other charges which
ny section 2907, Revised Statutes were added 10 t1e
foreign market value OF the goods 70 MAKE tutiaDle
value This opinion had been c0nourIed IN by tms pc
partment but its enforcement Is likely TO increase rather
than diminish the NUMBER OF protests from importers
who will seek to enforce III the courts their own view OF
Other matters more directly affecting OF duty but
seriously affecting the revenue deserve attention
viii TO the various provisions OF law, as they are
found in the numbered paragraphs Oh the treasury ed
ton OF the tariff.
DIFFICULTIES IN CARRYING OUT CERTAIN PRO-
VISIONS.
o. This paragraph s in Schedule A. which is headed
chemical products. scrutiny Of the list will show that
many articles named therein have may have no rea
ton to chemical products. This provision for articles
which have been advancing in value condition by
process Of manufacture A corresponding provision for
list paragraph O36, when, however, pegnls WIN
drugs" But 1t held that the word drugs does not
quality the paragraph have cOnteuded and that
the articles following the word drugs be admitted
tree without Ieieence 10 tne qfs' WnTtneT e sto
drugs or chenlica pf0uucls ms iOI ln3tilte, PAM
leaves for the manufacture of mats are admitted free
under the term leaves " IN said paragraph
Another provision difficult to administer is paragraph
100 in the free list for soap stocks Many articles are
would fal into other clauses The tariff. such para
graph o. for rendered or expressed oils etc The rde
adoped that only such articles are fit exclusively
for soap stocks shall be admitted as SUCH But articles
lit for other purposes are largely used IN the manutact
ure soaps The rate OF duty exemption from duty
however must decided while the merchandise is in the
hands OF the customs officers ultimate OF the
article cannot control It's classification 1t is suggested
that Congress define clearly the class of articles which
Sn Par9 Se aS 10Y paTds for distilled spirits consSns
so per cent oi a1Aydrous cohV AZ one uTi. Pe saC,
per cent OF anhydrous at two collars per gallon. Dis
Tiled spirits containing 80 per cent Of anhydr0us alcohol
simply proof spirits which are under paragraph 3ll
subject 70 duty at two dollars per gallon WIN cor
Is suggested that paragraphs lOl and 1O2 be stricken
Paragraph 322 places duty OF 80 per cent on cotton
stockings and other articles OF cotton therein named
rlado on knitting machines or frames while paragraph
323 fixes duty OF 40 per cent on the same class OF
articles when fashioned narrowed or shaped wholly or in
part by knitting machines or frames Ihus there appear
10 be Two rates duty for the goods articles
made are understood 10 be fashioned by the
machine which they are made.
ated manufactures Of fax iue or hemp 1886 puts 40
ner cent on non-enumersted manufactures OF flax The
places the duty OF 30 per textile fab
rcs, 334 embraces generally taprcs or that class,
leaving articles Of fax not textile fabrics subject 10 duty
i:s Thls clause imposes duty of cent per pound
certain desert tions " glass bottles, but when Med and
not otherwise provided for such articles are subject to
80 per cent duty In addition to the duty on the contents
1t whether words mot otherwise provided
for" refer TO the bottles or to the articles forming their
the words refer TO the botess that bottles not subject 10
a separate duty n0DtRe, when filled, pay tho DUTY OF
80 per cent paragraph 80 Tor one class OF filled bot
ties provided for This rule creates difficulty OF admins
tratOn classes Of merchandise, 81 IN as toilet
duty OF so per cent always imported in bottles and
the rule would require division OF the value 1rsl
of the bottles duaDe at 30 per cent adj valOrem and
then the contents duable at 90 per cent and thus two
should be reformed and it would better that in such
cases the articles should be appraised ana Classified as
separate duty. See also paragraph 1856
INCONGRUIIEs IN THE MrTAL SCHEDULE.
At first difficulty experienced in constituting some
of the provisions of Schedule relating TO metals Para
graph $50 imposes round iron in coils or rods less than
7-l6ths OF an inch in diameter cloths OF cent per
pound Paragraph $50 imposes the class of
metals when valued at Sig cents or less per
pound Cloths OF cent per pound, when wthih the
in coils loops. The class Of iron mentioned in 100 is
generally available for the purposes mentioned IN ioO
value specified IN $780, 1t Is 10 he classified for duty there
under without reference to the uses to which the mer
chandse is ultimately applied This is not stated as
difficulty administration, but only to explain the posi-
ton taken by the Department on the subject.
246This relates to leaf Tobacco and imposes duty OF
rs cents pound leaf tobacco OF which - per cent Is
the requisite SIZE and OF the necessary ineness OF
texture to suitable for wrappers, and Of which more
than leaves required TO weigh pound At once
the question to what In OF quantity does the 50
psr cent relate. The choice seemed to be the
quantity stated in the invoice or the quantity in the
BAGGAGE The Department decided In favor OF the
latter standard, but this has resulted In an
evasion OF the law It has been found that
Dacksge containing tobacco belonging ~ the class known
as wrapper tobacco produced IN sumatra are shipped TO
Amsterdam where the packages are opened and guam
v the wrapper tobacco is taken out and its place sup
pea byan equal quantity ed tobacco that thewhOe
package as thus manipulated docs not contain 50 per
cent OF hit for wrappers, and then claim Is made
that the whole package Is autabe under 247 80
q pound. To remedy this difficulty It IS suggested that
Congress define clearly tue meaning OF said para
graph 2l6.
1872 This clause regulates the duty iron and steel
~ rfaio Inn