The Hawaiian star. [volume] (Honolulu [Oahu]) 1893-1912, 1901-04-09
.STACkABIE IS OVERRULED
IN RE TONNAGE TAX sCHOONLl.
JAMES ROLPH.
Alexander & Baldwin Appeal from Col
lector's Action and are Sustained by
the Commissioner Of Navigation.

The latest issue,of the treasury deCi-
sions received here by the last steamer
contains an important one by the Conn
missioner of Navigation on the protest
of Alexander q Baldwin, reversing the
action of the Collector Of Customs for
this port. The appeal was carried To
the treasury department on behalf of
Alexander & Baldwin by Kinds, Rolph
& Company, customs brokers. The de-
Cision states fully the facts of the case.
i is dated at the Treasury Department
Bureau of Navigation, Washington ID.
c.. March 49, 1901.
c.. March 10, 1901. 1t is signed by Il. T.
Chamberlain Commissioner of Naviga-
ton and is addressed to the Collector OF
Customs, Honolulu.
The decision is as follows.
Sir: This office is in receipt of your
report, dated the Goth ultimo, on the
protest of Messrs, Alexander a Bald
win, Limited against your action in
assessing tonnage tax on the American
schooner James Rolph.
Messrs. Alexander & Baldwin state,
per E. r. Adams, as follows:
The schooner James Rolph arrived on
the Sth day of June, 1900 at Mahukona,
Hawaii Republic of Hawaii. from New
castle, New South Wales, with a cargo
consisting of $50 tons coal; that the yes
sci duly entered at the custom house in
accordance with the rules and regula-
tiOnS governing the entrance of vessels
under the laws of the Republic of Ha-
wall; later the master Of said vessel
received orders to proceed to Kihei,
1 Maui to discharge cargo, and he duly
and regularly cleared for that port as
permitted by the regulations of the Re-
public of Hawaii, arriving at that place
June Il, 1900; that Kahului being the
port of entry for Kihei, the master went
to that place and again duly entered his
! in la will q Ia 1Ayg
4 and regulations of the Republic of Ha-
wall; that on the 18th day of June, 1900,
at p. m. the cargo of coal was duly
entered and all fees and charges paid
/ thereon by our representative and the
| cargo duly permitted to be landed with
! in the Republic of Hawaii. Now, on the
Goth dav of June 1900, finding it i'm
practicable to discharge the cargo at
! Kihei. the vessel was ordered to that
port by us for that purpose. On arrival
! here June %, 1900. the master was re-
| uuired to enter his vessel under the
! laws, rules and regulations governing
! the entrance of vessels under the laws
of the United States from Newcastle
| New South Wales. The fact of his ar
rival and entrance being accomplished
! prior to June IA, 1900, when the law of
the United States took effect, and under
the Hawaiian laws. was not taken into
| consideration, and the collector there
upon levied and collected the tonnage
dues and entrance fees hereinbefore
mentioned.
Your report shows that the facts are
as set forth in the protest, and that you
collected the tax on the ground that the
d vessels cargo was not discharged until
after June A. 1900.
The evidence indicates that the schoo-
ner arrivevd in Hawaii and was en-
tered at custom house there prior to
June IA, 1900. The Bureau is of opinion