The Pacific commercial advertiser. [volume] (Honolulu, Hawaiian Islands) 1885-1921, 1905-09-07
DECISIONS
ON TARIFF
Judge Dele OverruIes
the Collectors
Views.

Sake. Japan's national stimulant. has
been judiciaIly rated as a nondescript
among the alcoholic beverages of the
world. Judge Dole yesterday decided
together two appeals by Collector
of General Appraisers, New York City.
One protest against the collectors rul-
ing, in the first instance, was by Con
salves & Co, Ltd, and the other by
S. Kimura & Co, Ltd.
4 Directly, the decision forbids the as
sessment of duty on sake that had
1 ton, and, incidentally, makes a lower
rate of duty chargeable upon the bev-
erage that arrives intact than the coll
1ector assessed. Harry Johnston GUS
tom house broker, fought the cases
on behalf of the importers. A large
amount of duties paid under protest is
involved in the cases.
| This is the collectors case in his petit
ton:
1.-THE said merchandise was classified
and assessed for duty as still wine
! containing more than fourteen per
cent absolute alcohol, under and pur-
| suant to the provisions of paragraph
296 of the Tariff Act of July oath, 1897,
and the duty was assessed and collect
! ed thereon at the rate of fifty cents
per gallon; and also under the proviso
contained in said paragraph 296 of said
Tariff Act, providing that there shall
be no constructive or other allowance
for breakage, leakage, or damage, on
liquors, cordials or distilled spirits y
And these are the grounds of the i'm
ing:
First, that sake is a beer or similar
thereto, or a. malt liquor or similar
thereto, and is without the terms OF
said prohibition contained in said
paragraph 296. Second. that sake is
not a still wine or otherwise. Third,
that sake is not liquor within the
meaning of said proviso of said para
graph 296, because the term liquor,
when used in a special sense, does not
include beer or malt liquors. Fourth,
that sake is not a cordial. Fifth, that
sake is not a distilled spirit
The Board of General Appraisers re-
versed the classification and rate of i
duty fixed by the collector and decided |
that sake was not within the precise |
of paragraph 296 above quoted, not be- |
ing a wine, liquor, cordial or distilled |
spirits, under the authority of Hol- |
lander VS.. Magone, 149 u. s. $50, and |
Sarll VS.. U. S. 152 ID, $40.
Judge Dole says: This court is ,
bound by the authority of Hollander VS. |
Magone, supra, and accordingly finds |
that the proviso referred to does not I
apply to sake
On the day before the Board of Cen
era1 Appraisers made it's decision, in
which it referred to the Hackfeld case
where it was held that sake by simili-
tude should be assessed as a still wine,
the Circuit Court of the Southern Dis
trict of New York filed decision in
the case of Nishimiya VS. u. s.. hold
ing that sake is not sufficiently similar
to still wine to warrant it's assessment
for duty under paragraph 296 of the
act; and because of the high percent
age of alcohol therein, the absence of
and it's quality, taste and
use, as aforesaid, it does not seem to
be sufficiently like beer or ale to per-
nit of its inclusion under paragraph
2Sf- Ihe conclusion reached is that it
is so radically different from the articles
covered by both of said para graphs
that it should have been classified for
duty as a nonenumerated manufac-
tured article under section of said
act"
''This ruling Judge Dole concludes,
rather strengthens the decision of the
Board of General Appraisers, sake be-
ing a fermented article but not a wine
nor a cordial. This being the case,
there is no statute to interfere with
the common serse view that the tubs
in question having arrived within the
United States empty, there was no
to classify or upon which
any duty could be charged.
THE decision of the Board of Cen
eral Appraisers is therefore affirmed
In another decision yesterday, Judge
Dole sustained the Board of General
under AN appeal by Collec-
tor Stackable from its ruling, with re-
gard to a Japanese dainty called Mi
suzanne. In the syllabus the court says,
'Misuame as a product of a certain
treatment of malt millet and rice,
compared with cane sugar as the prod
uct of sugar cane or beets, and held
not to be confectionery
SOUTH AFRICAN CARPENTER
CURED BY CHAMBERLAIN'S
collie. CHOLERA AND DIAR-
RHOEA REMEDY.