The Anaconda standard. [volume] (Anaconda, Mont.) 1889-1970, 1899-10-18
new LAND OFFICE RULE
It Provides for the Service of
Notices on Entrymen.
MUST DEFEND CHARGES
It VIII Promote Earlier Adjustm snt
Of the Cases-An Important Ruling
by the Commissioner Of
Internal Revenue.
Washington Bureau of tho Standard.
No. 1145 G. Street N. w. (

Washington Bureau of the Standard,l
No. 1145 6. Street N. w.
Washington, Oct. 1.-The general
land Office has mailed to western land
ofnces circular prescribing rules for
the government of all persons concern
ed In proceedings arising on reports
OF special agents affecting the valid
ity OF claims to public lands. The OBJ
1ect is to provide for the serving of
notice upon entrymen by which they
will be given an opportunity to be
heard in case II so desired. Hereaft-
err when there is filed in the general
land office a report of a special agent
alleging that a certain entry, filing, To-
cation or claim for specified tract Of
land is fraudulent or illegal or that the
claimant has failed to comply with the
requirements of law and the facts pre-
scented are sufficient to warrant can
collation. of an entry or claim the local
land officers will be authorized to
serve notice upon the entryman or
claimant. The notice must define the
charges adverse to the claimant con-
tanned In the special agents report.
Thirty days will be allowed in which
to apply for hearing, and failure to
apply within the prescribed time will
be taken as an admission of the truth
OF the charges. Heretofore the prac-
tice has been that upon the report of q
special agent of the abandonment OF
claim or that an entry had been made
in violation Of law the entry has been
held for cancellation. The new rule is
expected to promote earlier adjustment
in these cases.
The commissioner of internal revenue
has made a ruling of Importance to all
states on the Canadian border. Here
hoc
bills OF lading covering tobacco dis
titled spirits, pharmaceutical prepara-
tons or, any goods on which an inter-
nal revenue tax is levied required to
be stamped in duplicate or triplicate
as the case might be whenever such
goods were exported from bonded
warehouses. This has been a serious
tax on an important class of manu-
facturers and the commissioner has
now decided that the recent ruling lin
iting the stamping of bills Of lading
to the original and exempting all du
plicates should apply also to bonded
goods. Investigation has shown that
there are many persons along the Can
adian border who do considerable bust
ness in Canada manufacturing cigars,
spirits, medicines. etc, in bond in the
United States, and shipping sa ne in
comparatively small quantities direct
to Canadian customers. BY l1anufac-
luTlHS III DoHu lHey aVOlu the .laET1teHs
of internal revenue tax which is not re-
quired on goods made for exporraticn,
but to require duplicate or triplicate
stamps on bills of lading, has fire.
quently absorbed a very large proper
ton of the profit on small transac-
tions. Hereafter only one stamp will
be required for each shipment. In
this connection the commissioner says:
Attention is called to the fact that
hereafter bills of lading issued by
steamboats, or other vessels making %
regular business of plying only be-
tween ports of the United Sta.ns and
British North America are not requir
ed to be stamped"
A number of American manufacture
ers who recently moved their plants
into Canada in order to take advan-
| tage of lower wages and cheaper raw
| material are greatly distressed because
the treasury department has lie en-
| adverse ruling which will cost them
| considerable money, and which will
| to material degree offset the a1van-
| tage they had expected to enjoy by
| going into Canada. One large rnanu-
facturer of chemicals, who recently I'M
| dertook to ship his finished product
into the United States, had his entry
held up on the ground that the goods
were undervalued because in the state
ment made on the invoice concerning
| their cost the Canadian duty paid on
| certain raw materials imported from
| the United States was not included.
| The manufacturers protested that as
| the goods were manufactured in bond
| in Canada and were then exported to
| the United States, from whence Fart
of the raw materials had originally
| come, the item of Canadian duty should
not be included in the estimate of the
cost. The treasury officials have rul-
ed, however, that the foreign market
value is the only basis for invoicing
importatons and that if the goods had
been put on the market in Canada The
Canadian duty on the raw materials
would necessarily be included in the
voice Further, the department holds
that manufacturers who go into Can
ada have no equity in their efforts to
evade the payment of duty on the full
| cost of their products.