Delaware gazette and state journal. (Wilmington, Del.) 1883-1902, 1894-08-23
THE TARIFF COMPLICATIONS
Perplexing Questions for the
Department.
WHAT DUTIES ARE TO Be PAID
On Mckinley Imported Goods
Now in Bond?


WASHINGTON, Aug. 20.-An exami-
nation by the Treasury Department into
questions affecting the Inauguration of
the new Tariff bill has brought out some
embarrassing features which are causing
the Treasury officials much trouble
The application Of the first section Of
the act presents the most serious of
these. This section provides "Ihat on
and after the LIST day of August, 1894,
unless otherwise specially provided for
in this act, there shall be levied, col
lected and paid upon all articles I'M
ported from foreign countries, or with :
drawn for consumption, and mentioned
in the schedules herein contained, the
rates Of duty which are, by the schedules
and paragraphs, respectively prescribed,
namely" and here follow the schedules.
II will be noticed that the clause spg.
officially says that the articles with
drawn for consumption shall have the
benefit Of the new law, and this has
been construed at the department to
apply to goods imported under the
Mckinley act but now in bonded ware
houses. For example, cargo of dutia-
BILE goods now in bonded warehouse
may be withdrawn after the bill takes
effect under the rates prescribed by the
new act, and net under those of the
Mckinley act, although the latter was
in force when the goods were imported.
But the section referred to mentions
only dntiable goods as those that shall
have the benefit of the new law, and
the serious question has arisen whether
du,iable goods now in bonded ware
houses which are replaced on the free
list by the Senate bill can have the
benefit of the new law.
Secretary Carlisle is looking up
precedents in the matter, and to-day
he had an interview on the subject
with Attorney-Genera Olney. IL is
understood that the Attorney General
| inclines to the opinion that these goods
are excluded from the beneht of the
free list, and must pay the rates pre-.
scribed by the Mckinley act, no matter
| when they are withdrawn for consump'
ton. Up to n day or two ago the
| Treasury officials believed that the
benefits conferred by the first section
applied to the free list. such, they
understood, was the intention of thu
trainers Of the bill. The question pre-
scented is very serious one, and careful
consideration il being given tn its settle
ment to avoid suit for refund of duty
| The wool schedule is not concerned IL
| the matter, as it does not take etfeC
until January LIST, 1895.
The belief which the treasury people
held last week that the bill would tax,
effect at midnight on the day it signet
| by the President, or the day the cuu
| s,ttutional limitation expires, has becom,
the subject Of doubt. There is still al
almost general opinion that this view i
| correct, but legal decisions in contlic
with it have been discovered. Accord
| ing to the first paragraph of the new
act, it is to go into effect on August 1st
1894, but this is clearly in violation o
the legislation with reference to OK pos
iacto laws. The question has, accord
| ingly, arisen, when, then, does the &C
become operatiYeg United States Judg
Benedict of the Eastern district of New
York held, with reference to the Tariff
law Of 1864, that it became operative a
the beginning Of the day it was signed
or one second after the midnight pre-
ceding its approval. 1t has also beci
held that bill does not take elfec
until the midnight after il is signed, o
the ten days Limitation expires, namely
at one second after midnight on tn
following day.
These are some of the questions tina
are perpleXing the treasury officials, an
it will be necessary to decide then
before the ten days Limitation expire
or the President attaches his signatur
to the bill.