The Pacific commercial advertiser. [volume] (Honolulu, Hawaiian Islands) 1885-1921, 1901-11-08
COLLECTOR
REVERSED
Treasury Decision
in Re Schooner
RoIph.
A TROUBLESOME
COAL CARGO
The Vessel Entered at Mahukona
Went to Kihei and Finally
Discharged Here.

The United States Treasury Depart
ment has just rendered a decision,
dated October II, 1901, upon the pro-
the ruling Of the Collector of Customs
at Honolulu. as to the rate and amount
of duties chargeable on a cargo of
coal imported on the schooner James
Rolph, and entered June %. 1900. In
the syllabus OF the decision it is stated
As follows: ut seems that if a col
Iector of customs. without authority of
law. grants a coasting license to a
schooner to proceed to another port
OF entry, and the vessel so proceeds
and discharges. the act of thus MAX
ing an illegal voyage does not affect
the durability of the cargo
The schooner James ROlph was des-
tined for Mahukona, Island of Hawaii.
and there entered on the customs rec
ords- Her agents, Alexander & Bald
win. however, left orders for the vessel
TO proceed to Kihei, Maui, which was
done. and later she proceeded to Ho-
nOlulu to discharge her cargo. This
was in accordance with the Hawaiian
laws regarding navigation. But as the
Islands became a Territory of the
United States on June IA, 1900. the laws
of the Hawaiian Republic were null
and void, and those of the United
States were substituted, and no coast
ing license could be granted under |
them. The protest of the agents is |
sustained, and the collector Is reversed, /
and instructions have been forwarded |
to him to reliquidate the entry at XII
hei and Honolulu accordingly. The de-
cision is as follows:
This protest was filed against an as
sessment of duty by the collector at Ho-
Houlu, Hawaii. and IL is shown without |
conflict that the case arose out of the
following state of facts:
The schooner James Rolph brought $50
tons Of coal from New Castle, New
South Wales, to abe port OF Mahukona.
Hawaii, arriving there on June s, 1900.
she was duly entered at the custom
house according TO the law and regula-
lions Of the Republic of Hawaii. She
did not discharge the coal at Mahukona, Il
but in accordance with orders that had
been left for her, she cleared for Kihei,
as she was privileged to do under the
regulations of the Hawaiian Republic,
sailing from MahukOna on June and
arriving at Kihei on June II. The port
of entry for Kihei is KahuIui, and the
went to KahuIui and entered his vessel
according TO the regulations OF the said {
Republic of Hawaii. The coal was also
entered by representatives OF the i'm
porters on the 18th day OF June 1900 I'M |
der the laws of the said Hawaiian Re
public. and the collector of that Repub- ]
tic granted a permit for the landing of '
said coal Under the Hawaiian tariff c
coal was on the free list, but whatever I
fees or charges were lawfully due under G
the Hawaiian statutes were paid by the c
importers or their representatives. Be c
fore the coal was discharged further or I
ders were received by the captain, in E
,tuctins him to take the coal TO Homo l
lulu on the 18th of June, 1900 the cus- 5
toms laws and regulations OF the Ha- 5
xaiian Republic ceased to have effect. d
and those of the United States were
substituted for them (Act OF April 30, Z
500. CHI 3S9 of first session of 56th Con- o
,ress, vol. 81, Stat. l., p. III; T. ID. 22lSI) Il
IN June 20, the captain OF the a
James Rolph appeared before the deputS e
.ollector at Kahuiui and requisite = o
temporary coasting license, rs he wished e
% take his vessel to Honolulu TO dis
.harge his cargo OF coal. The deputy c
collector. having no regular blanks or ;
orrns for such a license, gave the cap c
ain an open letter to the collector at
honolulu, stating that the schooner and
arlyo had already been duly entered UNI
cr the laws Of the Hawaiian Republic.
nd allowed the vessel to proceed. On a.
er arrival at Honolulu the collector ~
mere assessed the coal for duty at the
ate Of 81 cents per ton under the pro- q"
az