Evening bulletin. [volume] (Honolulu [Oahu, Hawaii]) 1895-1912, 1902-04-16
LAW POINTS CLEARED
EXECUTIVE RULINGS
AND JUDICIAL DECISION
Many Shipping and Tariff Cases =
Burden of Injustice - Appeal
SuSpends Ruling - The
Legacy Tax.

From Treasury Decisions Of March
q, 1902. the following items Of infor-
nation are CLEANED:
Decisions of the Board of General
Appraisers sustaining protests will take
effect at the expiration Of thirty days
from the date thereof. unless in the
meantime appeal has been taken on
behalf of the United States. in which
case the proper officers will be duly ad-
yised. Action under the decisions from
which appeals have been so taken will
be suspended until the questions iu-
VOWED therein shall have been judici-
ally determined.
Duty aCcrues upon the importation OF
foreign dutiable goods. and should be
eXaCtCd. Notwithstanding the seizure,
forfeiture and sale of the goods for
violation OF the revenue laws.
Customs officers at one port should
give due regard to payments OF ton.
mage tax at other ports. The collector
of customs at San Juan, Porto Rico, Is
informed in this connection that Off
GERS in his district should be directed to
advise masters of V, ssels of the neCes.
sity for keeping in their custody and
producing to the customs officers certi'
ficatos of payment of tonnage tax. also
that the regulations do not authorize
the giving Of a separate set of serial
numbers for such payments at each
port The number of the payment
should be the same. whether made az
San Juan. or at Ponce. or at New York.
Inclosed spaces on the upper decks Of
vessels available for stores of coal
should be included in gross tonnage
and not deducted
BY advice of the Attorney General.
the Treasury department makes no APP
peal from the L. 5. second circuit court
of appeals, reversing a decision Of the
circuit court below and holding: vel
vet cords or corded velvet not a cordu.
| roy within the meaning of the first pro.
viso TO paragraph 3i5. Act Of 1897. buS
properly dutiable as velvets, or pile
| fabrics. within the meaning OF tho
! opening provision Of said paragraph
. 3l5."
A wire hawsGr or wire rope, galvaniZ.
/ ed attached to a reel. !nvOiCed as an
| entirety and not separable for pur-
/ poses Of appraisement and classfica-
/ ton, Is dutiable as an entirety at the
rates provided for wire rope. and not
as manufacture of metal not specially
/ provided for
| Packages If Chinese tobacco origin.
| ally containing eight ounces to be
stamped with S-Ounce stamps when re-
duCed four-hfths. or less. of an ounce
by natural causes. This ruling was
originally made on an application
transmitted by the collector of customs
at Honolulu. the question having arisen
on tobacco that lost weight by drying
out.
Domestic geese are dutiable as poul-
try and are not allowed free entry IN.
der the provision for birds and lana
and water fowls"
Bags of single iute yarns. containing
a colored or dyed stripe. inch wide.
aye substantially dyed or colurcd. and
are excluded from the provisions Of the
tariff act relating only to such bags as
are not colored. Bags. however. con
tanning only a single colOred stripe,
trivial In value and character, are not
Colorcd or dyed bags.
So-called horse-lcg bandagos com
posed of wool. which are used for ban
daging the limbs Of injured horses, are
not "saddlery," and therefore not du-
table as such, but are dutlable as man
ufactuIes Of wool not otherwise pro-
vided for.
When en- importer claims that GER
tain charges appearing on his Invoice
have been incorrectly apportioned by
the collector in making his assessment
of duty, 1t Is incumbent upon such i'm
porter to make affirmative proof be
fore the board of classification that Tx
action Of the collector was in violation
OF law, or was otherwise ineQuitabl'
and unjust; and. II he fails to do so
the collectors action will not be dis
turbed.
Where the instruments are accessibl
and the parties are willing to purChas
stamps, the instruments should b
stamped instead OF having assessment
made for the taxes due.
The Federal legacy tax Is not pay
able on the property of q nonresident
alien, who has never had a domIcil
within the United States. dying outsid
of the United States and leaving
will executed according to the laws O
his foreign domicile by which he give
all his property 10 nonresident allie
legatCc; nor is the tax payable in cas-
of an intestate whose property by tn
laws OF his foreign dOmiCile passet I
his son. also a nonresident alien, /
rendering a decision to this effect tn
, Federal Supreme Court says: 1T Is a
, old and familiar rule of the Englis
. courts, applicable to all forms Of taxa
ton, and particularly special taXe'
that the sovereign Is bound to expires
its intention to tax in clear and unan
biguous language, and that liberg
construction he given to words of eS
ceptiOn combining the operation {
duty" This Is about the same prinCipl
as the Hawaiian Supreme Court pre-
- scented the other day on the question {
stamping the proxies of corporate
stockholders. The United States IL
cision here reported turns upon III
lact that Inheritance tax law OF III
United States applies 10 propert
tn. I. ia.