New-York tribune. [volume] (New York [N.Y.]) 1866-1924, 1898-07-19
WAR REVENUE DECISIONS.
RULINGS ON CASES REFERRED TO THE
TREASURY DEPARTMENT.
SUGAR IN swEETENED CHOCOLATE NOT LIABLE
TO CONTEMPLATING DUTY-A SALESMAN
NOT A COMMERCIAL BROKER.
Inv rELneNAPn no TILE rRIpuNE

TO CONTEMPLATING DUTY-A SALESMAN
NOT COMMERCIAL BROKER
[Br TELEGRAPH TO THE rRIBUsEl
Washington. July B.-As a great number OF
business men, and collectors Of customs them
selves. either totally ignorant or sometimes
doubtful 10 the terms OF the war revenue
measure. recurrence in a bunch to some recent de-
cisions OF the Treasury Department may be useful.
even II ii part Of the referred to has here
to;ore been printed Within few DAYS Past
Assistant Secretary Howell. having special charge
OF customs has rendered these decisions-of course.
with fulnoss and citation OF particulars than
Is here possible:
The Department concurs with the Collector OF
Customs New-York that importatons OF sugar
In sweetened chocolate not liable 10 counter
vailing duty under Section OF the act Of July "a.
1897 1t appears that the chocolate In question was
manufactured In countries paying no bountles on
the expectation thereof. but the sugar used In the
sweetening may have been procured from countries
paying bountes on the expectation OF sugar The
Department, holds that the article in the case con-
adhered is chocolate and not sugar changed In
condition" and therefore not liable to counter
vailing duty under laws cited.
On a case reported by the Collector OF Customs
at Galveston Mr. Howell holds that where the
certified pro forma invoice Is lacking In proper
specification OF goods covered hereby. or Is IN
complete. whenever fraud differentiation
is suspected. all packages should be delivered 70
the public store. at the expense and risk or the
owner consignce for examination and verihca-
non Bona fide mport lions not exceeding fl"
In value may within the collectors discretion be
admitted to entry without a certified invoice or
bond given for It's production.
Where the invoices complete. and when no
fraud IL suspected. only one in ten packages need
be- designated for examination and verifcaron
Statements In form Of entries OF goods imported
by mail are subject TO the stamp tax as regular
entries under the act OF 1895.
The stamp tax is required on original entries AT
custom houses. and not on duplicates or tripi-
Gates
Entries for consumption or rewarehouse nj In
terror ports OF goods. entered at exterior ports
for warehouse and transportation. are subject TO
the stamp
No stamps are required on official checks drawn
by customs officers on funds OF the United States.
Indigo artlhcially prepared from coal tar IL dutia
bic 30 per al valorem as coal tar or
dye under Paragraph IL OF the act OF 1891 revoking
instructions Of March 81. 1898. authorizing free
entry This gives to importers chance 10 carry
tho matter before the Board Of General Appraisers
Commissioner Scott decides these questions re-
lating TO the internal revenue:
Wines bottled for aging purposos must be
stamped the ;lrne OF bottl!ng as wine bottled
Collectors are directed that in no case should
.San a weeks supply. and where tho purchaser
- located near the collectors once only a supply
Collectors and deputies mus. sell less than a
sheet OF adhesive stamps II purchaser desires.
Postmaster banks and other agencies should be
advised hy the collectors Of their respective as
tricis that stamps can 0e procured at a DISCOUNT
All, ,DtDg 70 500 or more
Tst Ut PHO messages dispatched by Officers and
enip',yos o.: the Government on ohic!a. business
especially exempt from tho stamp tax Mes
sent H. the personal Interest Of such o1icer =
and employees o for the benefit OF the party aG-
dressed mus. be prepaid OF sent collect
Only persons engaged IN the general business OF
pegotaiing sales purchases OF goods on com
mission commercial brokers. salesman or
travelling salesman. even though he - paid IA
commission instead Of II salary. l. held not 20 be
n CONNER. "a broker within the meaning or the
act and t. therefore not subject 70 the special
OF so therein Imposed
To the Collector AZ Albany Commissioner scott
says that II n mutual IRE Insurance company has
a surplus which A. invests. and from wnlch IL
realizes profit bebeiit the company or IT'S
members thai - mutual protection 10 the
property Of It's members. then ~ - not exempt
a tudgnen, note 10 "a Iromissory note. ana Is
required be STAMPED a. such. 49,
Barges included In tho term vesssi IN
the paragraph relating 10 charter party. sch~uuio
A. OF the act % June 30 1898
40 stamp tax IL required on receipts
Any check or order FOR ths payment OF money
This stamp is not confined 10 checks or orders
for money drawn on banks
Cooperative building and loan associations etc.
are not exempt under Section Is. except from the
tax on their stocks and bonds Checks. mort
nd issued by them nave