The Hawaiian star. [volume] (Honolulu [Oahu]) 1893-1912, 1903-05-23
TEXT OF THE
SAKE DECISION
OPINION OF BOARD OF GENERAL
APPRAISERS IN OVERRULING
PROTEST OF LOCAL PEOPLE.

Sake" cases brought by local people |
against the decision of the local col
lector of the Port:
japanese sake, beverage made
from rice by processes similar to those
employed in making beer, but which in
alcoholic strength quality, general APP
pearance, somewhat in taste, and 9TH
er physical characteristics resembles
wine, is dutiable by slmilitude at the
rate imposed upon still wines by para
graph 296, tariff act of 1897, and is not
dutiable, either directly or by simili-
tude, as beer or as malt extract under
paragraphs 297 and 29S, or as a nonenu-
merated manufactured article under
section 6 of the act.
Before the U. S. General Appraisers
at New York April 49, 1903
I'm the matter of the protest, 52972 b
1888 a, of II. Hackfeld & Co., Limited,
against the decision of the collector of
customs at Honolulu, II. l., as to the
rate and amount of duties chargeable
on certain merchandise, imported per
China, and entered April 8, 1902.
Opinion by Waite, General Appraiser.
"The subject of this protest is
beverage in tubs or casks imported
from Japan and known in that country
as sake" 1t was assessed for duty at
so cents per gallon under the following
provision in paragraph 296 of the tariff
act of 1897:
1896. Still wines, including ginger
wine or ginger cordial and vermuth, in
casks or packages other than bottles
or jugs, if containing fourteen per CEN
tum or less of absolute alcohol, forty
cents per gallon; if containing more
than fourteen per centum of absolute
alcohol, fifty cents per gallon.
1.-The protestants contend for classf-
fication either under paragraph 297 or
29S at &c cents per gallon, or under sec
tion at 20 per cent ad valorem. Para
graphs 297 and 29S read as follows:
1897. Ale, porter, and beer, in bot
ties or jugs, forty cents per gallon, but
no separate or additional duty shall be
assessed on the bottles or jugs; other
wise than in bottles or jugs, twenty
cents per gallon.
1898. Malt extract, fluid, in casks,
twenty cents per gallon; in bottles or
| jugs, forty cents per gallon; solid or
| condensed, forty per centum ad valo-
rem.
THE name sake does not enlighten
us very much or assist us in this deci-
sion, because it seems to be a term APP
piled in that country to alcoholic bev-
erages, regardless of the amount of al
cohol, the component material from
which ii is made, or whether it is a dis
titled or fermented liquor. The Cen
fury Dictionary defines sake as fol-
| lows:
Il. A japanese fermented liquor
made from rice. 1t contains from IL to
II per cent oil alcohol, and is heated
before being drunk.
80. The generic name in Japan for
all kinds of spirituous liquors, whether
made from grain or grapes, fermented
or distilled.
AN investigation as to the manner
of manufacturing the particular sake
in question here reveals the fact that
it is produced in a manner similar to
that employed in producing beer in this
country, rice being used in place of
barley. The analysis furnished by the
Government chemist reveals the fact
that it contains II per cent of alcohol
us per cent Of extract and small
amount Of ash. A beverage thus con-
sHtuted and thus produced is not spe-
officially provided for in the tariff act.
AS stated above, it is similar to beer
in its mode of production and SINH
lar to wine in its percentages of al
cohOl, extract, and ash and in its use.
Not being specifically provided for,
we are forced to the conclusion that it
should be classed either as nonenu-
merated manufactured article, under
said section 6, or as still wine by SINH
litude, under said paragraph 296 and
section 7. AS an article can not be
classed as nonenumerated if it can be
brought within the terms of section T.
known as the similitude clause, we
think this commodity should be held
to be so far similar to still wine as to
be classed as wine by similitude. 1t is
similar in the amount of alcohol and
other constituent elements; also in
quality, general appearance, and some
what in taste. 1t is not effervescent
like beer, resembling in this respect
also still wine. We are satisfied that
1t should not be classed as beer be-
cause OF the high percentage of alco-
hol, and for the other reasons mention
ed.
1--WE are convinced that the article is
not the malt extract of commerce
. which we believe to be the only COM
. modify provided for in paragraph 29S
"The protest is overruled and the
collectors decision is affirmed"
MEXICO'S STABLE DOLLAR.
Associated Press, Morning Service