The San Francisco call. [volume] (San Francisco [Calif.]) 1895-1913, 1895-05-03
THE DUTY ON BICYCLES,
Source of Annoyance and
Contention to Treasury
Officials.
DECISIONS THAT CONFLICT
on the Alert for New
Rulings.

The question whether or not bicycle is
entitled to entry free of duty as part of the
personal effects of an immigrant or pas
senger is just now troubling the local GUS
toms officials. This question has been a
bone of contention between the Treasury
Department and the Board of United
States General Appraisers ever since the
latter was created by the customs admin
istrative act of June Is, 1890.
The tariff acts for many years have made
provision for entry free of duty of "wear-
ing apparel and other personal effects mot
merchandise of persons arriving in the
United States; but the tariff acts of 1890
and 1894 contain also the following pro-
viso: "But this exemption shall not be
held to include articles not actually in use
and necessary and appropriate for the use
of such persons for the purposes of their
journey and present comfort and con-
ven1ence, or which are intended for any
other person or persons, or for sale.'
The various tariff laws have also pro-
vided for the free entry of ''books. house
hold effects or libraries of persons from
foreign countries if used abroad by them
not less than one year," with slight
changes of phraseology, until the last
tariff act Q894), which reads as follows:
Books, libraries, usual furniture and
similar household effects" etc.
On December o. 1884, the United States
Supreme Court decided that carriage
used abroad over one year was entitled to
free entry as household effects"
On April 4, 1884, the Treasury Depart
ment, acting under an opinion from Attor
ney-General Brewster that bicycle is a
personal effect, instructed customs officers
to admit the same free of duty as personal
effects when brought by passenger.
On November 3, 1890, the Board of Gen
eral Appraisers decided that bicycles not
being in the nature of wearing apparel, or
intended for analogous purposes, in our
judgment do not come within the inten-
ton of the lawmakers and cannot be re-
garded as personal effects as to the term
used in the tariff act of 1885,"
In view of the conflict of opinion be-
tween the Attorney General and the board
of general appraisers, the Secretary of the
Treasury again in 1898 referred the matter
to the Acknowledgement for an expression
of opinion as to whether or not the Treas
ury Department would be justified in fol-
lowing the opinion of Attorney-General
Brewster, Notwithstanding the contrary
ruling of the board of general appraisers.
The Acknowledgement says he concurs
entirely in the opinion of the Treasury De-
partment THAT the Secretary may accept
such decisions as rule of action to be fol-
lowed in the classification of other impor-
tations, but is not compelled by law to do
so. On the other hand, while the Attor-
ney-Generals have never claimed for their
official opinion the force of law, it has al
ways been egarded as the proper practice
to follow their guidance, and Congress,
while never directly legislating on this
point, seems to contemplate that they are
to be given practical effect"
The Attorney General after comment
ing on the change of phraseology in the
tariff act regarding wearing apparel, con-
cludes his opinion as follows:
"After careful consideration, in my opin-
| ion, bicycles are exempt from duty in like
cases with other personal effects. !"
In accordance with this last opinion of
the Attorney-General the Secretary of the
! Treasury issued a circular September 20,
1898, instructing customs officers to admit
bicycles free of duty as personal effects
when accompanying the passenger.
This instruction has been adhered to by
customs officers until recently when the
Collector of Customs at Duluth assessed
duty on bicycle brought by passenger
from Canada. The passenger, of course,
protested, and the board of general ap-
praisers has just rendered a decision sus-
tanning the Collector.
cision of the United States Supreme
| Court where the court constructed the
phrase "other personal effects to refer
only TO ether articles of personal baggage
not used as clothing; and as this view is
in accordance with that uniformly adopted
by the general appraisers they say that a
bicycle is not personal baggage" and
therefore not entitled to free entry.
Except for the change in phraseology in
the paragraph of the free list relating to
household effects" bicycle might be ems
titled to free entry the same as a carriage
! if used abroad over one year. 1t certainly
Spresent Comfort and conyenienc ce'' of ia
passenger after he lands, and as such
might therefore be admitted free of duty.
Just such conflicting opinions as the
above are rendered frequently, and the
customs officials are required to be con
stantly on the alert to keep posted.