Evening bulletin. [volume] (Honolulu [Oahu, Hawaii]) 1895-1912, 1902-08-01
AYYKAIO[KO NULInV
ON SUGAR SWtEp|NGS

firms against charging duties on sugai
sweepings:
Sugar sweepings obtained from car
goes of refined eugar are not dutiabIt
as refined sugar, but are dutiable &C
cording to polariscopic test at the
rates prescribed in paragraph aO9
act of July "a. 1897.
In assessing duty on sugar sweep
ings. their previous character and cen
dition must be oIsregarded and neither
their refinement nor their color con
sidered.
! united States VS.. Salambier 170 U.
s.. GID and United States VS.. Shea
Ola Fed. Rep. 3S) cited as TO SUM-.
cheney OF protest.
The merchandise In question con.
sists of sugar sweepings. which form.
ed portions of two shipments Of REIN.
ed sugar imported from Hamburg per
steamships Honiton and Peter JebsOn.
The United States weigher reported
that he had found - bags of such
sweepings on the Honiton belonging
to Hewlett a. Lee, and 20 bags of the
same class OF merchandise on the same
steamship belonging to John Kissock
& Co. He also reported that he had
found 20 bags of the same character
on the Peter Jebson belonging to he
firm of~Hewlett & Lee.
The collector assessed duty on such
sweepings at the rate of sl.9j per 100
pounds, under the provisions Of para.
graph 200 of the act of July "a, 1897,
which reads as follows:
"All sugar which has gone through
process of refining, one and ninety.
five one.hundredths Of one cent per
pound"
The importers make the claim in nne
case that duty should be assessed only
on the sugar contained in said sweep.
ings, and in the other case that duty
should be assessed only according to
polariscopic test. We consider these
claims to be identical, for by the pre- g..
ence Of dirt or other foreign matter the
saccharine strength of the sugar is
weakened. and the poariscopic test
therefore shows the amount Of chemi.
cally pure sugar present. The pro.
tests point out to us with sufficient
clearness the claim that the merchan.
disc is dutiable by polariscopic test,
and we pass upon them in that light
Omitted States VS.. Salambier, TO U.
s., 62l; United States VS.. Shea, ia
Fed. Rep, 3S).
The local appraiser, In a special re.
port, says:
This merchandise consists CT
sweepings of refined sugar, with a very
slight mixture OF dirt and other refuse
which 1t would be impossible 10 sep.
arate."
This report agrees with the testiro.
ny OF the witnesses for the importers.
The merchandise is sugar sweepings,
and the dirt and refuse contained
therein are what give II its character
as sweepings. without the presence
of such foreign matter the merchan.
disc would be sugar. Being sweepings.
II falls within the provision in para.
graph 209, reading as follows:
Sugar DRAWINGS and sugar sweep
ings shall be subject TO duty as mo
lasses or sugar, as the case may be, &C
cording to polariscopic test"
| The collector seems TO have disre.
garded this provision entirely, and to
have concluded that as these sweep.
ings were collected from shipments OF
refined sugar, he was bound to assess
them as refined sugar This was error
Congress clearly distinguished be.
tween sugar, raw or refined, and
sweepings, and recognized them as two
different and distinct substances, aid
while In the assessment Of duty on su.
gar the color is an important factor. IN
the case of sweepings that factor is g.
nored, and the polariscopic test or sac
charine strength of the substance IL
the sole basis of assessment. The fact
that sweepings must pay the same rate
OF duty as sugar of the same POLAR
scopic test is immaterial; that fact car
not operate TO change the character oil
the sweepings, nor can the previous
condition OF the sugar, raw or refined
contained in the sweepings be consid
cred.
II follows that there can be no al
lowance made for the dirt and refuse
intermixed with the sugar, for such
foreign substances are as much part
of the sweepings as is the sugar itself
although, as before stated, the praCtl
cal effect OF an allowance by weight
for the impurities and an assessment
OF duty according to polariscopic test
may be the same. Furthermore, ever
IL such a claim were valid, II is undis
puted that the amount OF such foreign
matter can not be satisfactorily ascer
tanned.
Samples of the sweepings were sub
mitted to the chemist in charge of tn,
laboratory at the port Of New York
and from his report We find that tn,
sweepings per steamship HonItoI
show $500 degrees by polarlscopi,
test, and those by the steamship Pete
Jebson 1920 degrees by polariscopi,
test
We accordingly find
!. That the merchandise importe;
per steamship Honiton, and covere,
by the protests before us, consists o
sugar sweepings testing $500 degree
by the polariscope.
2. That the merchandise importe,
per steamship Peter Jebson, and GOV