The Lamar register., 1902-09-03
Customs Laws Explained.

Secretary Shaw has issued a circu-
lar regarding the free entry of person
nj effects under the act of 1897, in
which he says:
1T having been brought to the at
tcntion of the department that certain
persons have sought to place astrained
construction upon the department cir
cular, No. 4S, under date of May Z,
1902, the following explanation there
of and supplemental instructions are
hereby issued:
THE language employed in the cir
cular referred to is as follows:
Exception from duty will be al
lowed on wearing apparel. articles of
personal adornment, toilet articles and
such other personal effects Of value
not exceeding 500, as are ordinarily
purchased abroad by tourists. provid-
ed they are not intended for the use of
other persons or for sale.
There is no warrant in this Ian
gunge, or in any ruling of the depart
ment. that justified the Importation Of
cigars, spirituous, vinous or malt LID
uors in any other quantity or manner
than provided by law where there is
anything in the circular to warrant the
exemption of merchandise as such
from duty. The statute uses this Ian
guage: Wearing apparel, articles of
personal adOrnment, toilet articles and
similar personal effects. For some
years it was held that similar person
al effects in order to be exempt. must
be similar to wearing apparel or SIM
liar to articles of personal adornment.'
or similar to toilet articles The de-
partment still holds that exempt arti-
cles must in sense be similar-that
is. they mus; be of the same general
class of articles as tourists ordinarily
purchase abroad.
"The difficulty. it will be seen, lies in
applying these rules in the light of the
statute to particular cases. and it is
| the intention to vest the customs Off
GERS with some measure OF discretion.
A dress pattern is certainly similar to
gown. while a bolt of dress goods is
merchandise. A pair of silk hose Is
wearing apparel, but a gross is mer-
chandise. Custom officers are expect
ed to protect the revenues of the coun-
| try. but they are not expected TO ad-
1 minister the laws with captious and
vexations Determinations. Whenever
circumstances indicate that the return
| ing tourist is attempting to impose up
| on the government, the maximum rate
of duty should be collected and then
| all questions involved can be deter
mined on appeal"
The secretary also issued instruc-
| tions to the collector of customs at
New York in the matter of reimporteti
foreign goods. saying:
Il am in receipt of your letter of the
2Jth. calling attention to the depart
men1's letter of August ., 1902, rela-
tive to the reimportation of an auto
mobile and suggesting that certain in
| dividuals are seeking to have the rule
applied to merchandise. This was not
the intention. The object OF the rul-
ing is to relieve tourists from the sec
ond payment of duty on wearing ap-
parel. articles of personal adornment
and other personal house effects ap-
propriate to their journey. 1t must not
be extended to merchandise.
1T is the intention of the department
to grant the travelling public every
reasonable facility for their enjoyment
abroad and their convenience in re-
turning: but while this is being done
the extreme penalty of the law should
be visited upon those who seek to take
advantages of its relaxed rules for pur-
poses of smuggling"