The Portland daily press. [volume] (Portland, Me.) 1862-1921, 1890-10-07
AQu STloN OF LAW.
The Solicitor of the Treasury Settles
One Knotty Point.

WASHINGTON, October Ga large number
of letters and kilograms were received at the
Treasury Department today in regard to the
new tariff law which went into effect today.
One of the most troublesome questions was
in regard to the construction of section 30,
reading
On and after the day when this act shall go into
effect all goods, wares and merchandise previous
ly imported for which no entry has been made,
and all goods, wares and merchandise previously
entered without payment of duty, and under bond
for warehousing, transportation or any other pur-
pose, for which no permit for delivery to the i'm
porter agent has been issued, shall be subject
ed to no other duty upon entry or withdrawal
thereof than If the same were imported respect
lively after that day; provided, that any imported
merchandise deposited In bond In any public or
private bonded warehouse having been so depos-
tied prior to the first of October, 1890, may be
February lst, 1891. upon payment Of duties at
the rates In force prior to the passage of this act
and'provided further, that when duties are based
upon the weight of merchandise deposited In any
public or private bonded warehouse, the duties
shall be levied and collected upon the weight OF
such merchandise at the time Of its withdrawal.
The collector of customs at st. Louis said
firm there had 80, 900 bales of jute butts in
bonded warehouse October Sd. He inquired
if they could be withdrawn free of duty 0cto-
Der 9th. The question was referred to the
solicitor OF the treasury, who has given this
opinion:
ut is assumed that the above named mer-
chandiZe has been duly entered under bond
for warehousing purposes and permit for
delivery for warehOusing has been issued to
the importer and the duties provided by the
old law have not been paid. The provisos of
the section are not essential to the inquiry
of the collector. The purpose of Section 80
is to subject certain merchandise that at the
moment of importation is liable to duty un-
der the act of 1883 to another rate of duty
named, that provided for by the act which
takes effect October 6. By the terms of this
section, certain merchandise Is subjected to
this change In the rates of duty and the ques-
tion arises, what merchandise is thus affect
ed. L answer: First, merchandise imported
previous to the sixth day of October for
which no entry has been made; second, mer-
chandiZe imported and entered previously to
October 9th. but on which duties have not
been paid and that is under bond flor ware
housing, transportation or any other purpose,
for which no permit for delivery to the i'm.
porter or agent has been issued. In order to
secure the change in the rates of duties pro-
vided for this second class of merchandise,
it is obvious there must have been an entry
and there must have been a bond executed
for some purpose for which bonds NAV be
given. There must not have been issued a
permit for delivery to the importer or agent
and there must not have been a payment OF
duties. The merchandise referred to in the
despatch of the collector does not belong tC
either of these two classes. 1t does not he.
long to the first class because entry had beer
made. 1t does not belong to the second class
because permit for delivery to the owner ol
his agent has been issued. Therefore / con.
clude that the $4,000 bales of jute butts can
not be Withdrawn free Of duty October 9th OF
any other day"