The Hawaiian star. [volume] (Honolulu [Oahu]) 1893-1912, 1902-07-12
PLOW
PROTEST LOST
BOARD OF GENERAL APPRAISERS
DECIDES TACKLE PAYS
As PER CENT
DECISION THAT AFFECTS I
LOCAL IMPORTATION.
Decision Handed Down in a Protest
From San Francisco that has Con-
siderable Interest in Honolulu.


A decision which is of more than
usual interest to Honolulu people, has
just been handed down by the United
States Board of General Appraisers at
New York. The decision is upon a pro-
test taken by Lilienthal and Company
of San Francisco against the decision
of the collector of customs at San
Francisco, regarding the rate of duty
to be charged on imported steam-plow
machinery. The decision of the Board
of General Appraisers holds in sub
stance as follows that steam pillow ma
chinery, consisting of engines and tao
kle for operating steam ploWs, is not
Classfiabie as "plOWs' under para
graph 400 tariff act of 1897, but is du-
table under paragraph 1903 as manu-
features of metal at 45 per cent ad
valorem. 1t seems, however, that
plows operated by such machinery are
properly dutiable at 20 per cent ad va
lorem as "plows,' under paragraph
46O."
Local interest is attached to the de-
cision from the fact that Maciarlane
and company have several protests Of
similar character on file against the
action of the local collector of the port
The matter has been before the Fede-
raj Appraisers for some time.
The full text of the decisions follows.
II is understood that the matter Will
be further contested however by an APP
peal to the United states court at san
Francisco.
test was imported from Leeds, England
into the port of San Francisco, and is
invoiced as follows: "21 packages and
cases steam blowing tackle" valued at
G1.STO As. I'd, and also 10 packages
and cases of ploughs," valued at E4l9
gs. cd. In making their consumption
entry of the goods, the importers en-
tered the articles as an entirety, under
the designation of steam ploWs, valued
at e2369 las. The collector assessed
duty upon the plOws at 20 per cent al
yalorem under the provisions of para
graph 46O of the tariff act of July "A,
1891 which reads as follows:
400. PloWs, tooth and disk harroWs,
harVesters, reapers, agricultural drills,
and planters, mowers, horserakes, Gull
tivators, threshing machines and cot
ton gins, twenty per centum ad Valo-
rem.
The steam pillow machinery was as
sessed at 10 per cent ad valorem under
paragraph 1913 as manufactures of met
al not specially provided for in said
act. The nature of the machinery in
GLIDING the plOWs and their method OF
operation, is illustrated by the accom-
panying photographs, which are made
a part of the evidence in this case. The
whole importation in fact consists of
ploWs and Of steam engines in
knocked-d down condition, the engines
being used as the instrumentality for
providing the power for operating the
ploWs by means of a drum and wind
L. 1T lie.
pulling the cutting apparatus of the
plows back and forth from one engine
to the other, two engines being used in
the operation of blowing.
The brief of the importers states
their contention as follows:
The question at issue is whether the
steam pillow, consisting of the cutting
pieces engines, and tackle, should be
assessed as a pillow at 70 per cent ad
valorem, or the different parts Of the
said steam pillow separated, and the
part that cuts the earth assessed as
pillow, and the other parts of the steam
pillow, to wit, the engines, tackle, etc,
! assessed as manufactures of metal at
45 per cent ad ValOrem.
In other words, it is contended that
the steam pillow machinery and attach
ments, including the plows, should be
considered as an entirety, and CLASH
fed for duty a. 20 per cent under said
paragraph 400 as a pillow of the kind
there described.
Plows do not appear to have been
enumerated go nomine in any of our
| tariff acts prior to that of August rs,
1894. In the free list of this act, the
following paragraph appears:
591. Plows, tooth and disk harrows,
harvesters, reapers, agricultural drills,
and planters, mowers, hOrserakes, Gull
tivators, threshing machines and cot
ton gins: Provided, That all articles
mentioned in this paragraph if import
ed from a country which lays an i'm
rort duty on like articles imported
from the United States, shall be sub
ject to the duties existing prior to the
passage of this Act.
According to the ordinary or diction-
airy definition, the word "plow' signi-
fieS-
An implement usually drawn by
horses or oxen, or by steam or other
mechanical power for turning over
stirring, cutting, furrowing, or break
ing up the soil, as in the various oper-
atoms of tillage.
1t is observed in the Standard Die
tionary that
The characteristic parts of the or
binary pillow are a share for slicing the
earth at the bottom of the furrow, a
mold-bOard for turning over the earth
thus sliced, standard or sheth con-
Meeting the share and mold-board with
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