The Pacific commercial advertiser. [volume] (Honolulu, Hawaiian Islands) 1885-1921, 1903-02-13
THE STEAM
| PLOW CASE
UP TO ESTEE
Appraisers Ruling
Is Appealed
From.
StackabIe Said to Have
Put in Later
Evidence.
United States Court Is Asked to
Reverse Appraisers in .
Famous Case.

ne famous steam plOW case IS now
before Judge Estee in the United States
| District court. An appeal was filed
yesterday by Macfarlane & Co. from
the decision of the Board of General
Appraisers at New York in which the
ruling of Collector Stackable was sus-
| tanned.
In the petition which was fled yes
terday it is stated that the appellant
imported to Honolulu various articles
| of merchandise which are set out in
Exhibit GA" These articles consist
ed of two steam plows OF the value of
S1400 each, one valued at s1252.50 and
another valued at $113O. There were
also imported later railway bars valued
at 1893 and boiler tubes worth $500.
Paragraph two alleges that the mer-
chandise was classified by the collect
or at As per cent ad valorem, whereas
the importer claimed that a portion of
it should have been assessed at 20 per
cent. 1t is then set out that a protest
was made to the collector and an ap-
peal taken from his decision, and that
on January 10, 1903, the General Board
of Appraisers at New York rendered
decision sustaining the classification
of the collector.
1t is then alleged that the board sub
sequently to the argument of said ap-
peals and after the submission of the
questions involved and before the filing
of the decision, and without the knowl-
edge of appellant received from said
certain report and document from the
said collector touching the character of
the goods and merchandise in said ap-
peal and appeals referred to and involv-
ed; and that said Board based their
decision, hereby appealed from. in
large measure, upon the written report
and document last aforesaid"
The following error of fact is alleg-
ed to have been committed by the
Board, namely, by deciding that the
goods and merchandise set forth in
said schedule consisted of parts of
Il
did any thereof consist of complete
plows.
Errors of law alleged are that the
document or report above referred to
was admitted in evidence and also in
deciding that the merchandise referred
to was properly classified by the col
1ector at As per cent ad valorem.
Judge Estee is asked to order that
the Board of General Appraisers at the
port of New York be ordered to trans
NIT with all convenient speed the rec
ord on appeal, together, With all evil
dence taken or considered bY the Board
and including the supplementary report
referred to.
The cour; is also asked u review
the questions uf law and fact involved
in the decision of said Board thereby
appealed from, and that said decision
may be reversed, and that the protests
of this appellant in the premises, and
which are hereinabove referred 20, may
be sustained and that the said collector
at Honolulu may be by this Honorable
Court ordered to reliquidate this appel
liant his several entries Of the goods
and merchandise in said protests re-
ferred to and to reclassify said goods
and merchandise, and reassess the du-
ties payable thereon respectively. in
accordance with the terms of the sew
eral protests filed by appellant"