New-York tribune., 1909-01-15
HIGH DUTY ON AUTOS
TROUBLE FOR TOURISTS.
Motor Cars Not "HouSehOId Ef-
fects." according to Decision.


The decision of the United States Circuit Court
Of Appeals rendered yesterday, fixing the duty to
be paid automobiles. will be of interest to
owners and importers of costly motor cars. The
decision which reverses the findings OF the lower
court, and the Board Of General Appraisers. will
be the source OF revenue to the country. because
heretofore automobiles of returning American
tourists have been let in free household ef-
fects'
The Judgment Of the court obtained when
Assistant United States District Attorney D. Frank
Lloyd asked for a review Of the decision OF the
lower court on an automobile imported by W r.
Grace & Co. The automobile in question had been
repaired abroad at a cost of f175. and W. r. Grace
& Co, through counsel. asserted that only the
value of the repairs should be assessed for duty
on the reimported car. and declared that the I'M
position OF the full As per cent of duty on reno
waited machine unjust and had no warrant In
law It pointed out that Secretary shaw on
March II. 1sOo had written to J. R. Roosevelt that
the Treasury Department considered an automo-
bile TO be household effect and this rule had
been followed for years regarding machines reim-
ported.
Assistant District Attorney Lloyd. in the argu-
which he made when the matter came before
the United States Circuit Court of Appeals said
the government wanted 10 establish the right 10
exact duty on a repaired automobile entirety
and in the manner would be done I'm case
OF the importation of p brand He de-
c1ared it would be unusual proposal that an I'M
ported article entire itself and constituting only
one article OF merchandise. be not assessed as an
entirety but to be separated for purposes OF class
ifcation into two mora parts. one Of which is
to admitted and the other assessed Tor
duty that one part be assessed for duty at one
rate and one another rate. the case might be-
He argued that automobile Is no more mousse
hold effect than a private yacht Upholdins Mr.
LIoyd's contention, Judge Ward. who wrote the
decision of tie United States Circuit Court Of Ap-
yeals said, in part:
The article in question is automobile owned
and used by the importer for not less than one
YEAR before importation. and not imported for any
other person nor intended for sale. A new llmou-
sine had been added within that time at an eN-
p@nse f175 The collector classified the automo-
bile under paragraph 193. The board held 1t ex-
empt from duty as a household effect except 70
the value of the new Limousine. which was assessed
for duty. This was in accordance with the prao-
tce of the department. and without decision tnat
/ an automobile s q household effect but that 1t
| may be assessed for duty under paragraph lS5 to
the OF the Of substantial repairs Wlthln
| the year.
| The question whether automobile was ex-
| empt o not not raised in that case by the
! government. because the Secretary OF the Treas
| ury had held, apparently in view Of the decision
| OF the Supreme Court The only controversy was
as TO whether Tie article was to he considered as
| an entirety might be separated into two parts
! one exempt and the other dutiabie
We think that automobiles cannot be said 10 De
similar TO books libraries to usual and reason
! able household furniture either Of them If this
! provision Of law question had been repeated. as
be disposed to follow previous decision through
| out but as it continues in force, we feel bound 10
! tho FIRST time. Judgment reversed
Hugh Jennings head Of the Chalmers Detroit con
cern has offered bronze trophy as the third prize
for the tvo-dav run from this city to Philadelphla
and return Of the Women's Motoring Club OF New
| York on Monday and Tuesday
! T. Is somewhat unusual for prize 10 b offered
after contest has been held, but as the awarding
! ~ the trophies has not yet been decided upon
| William J Morgan. the manager OF the run vas
! rlaased 10 accept the additional prize
| The committee in charge Of the contest mer yes
| terdav for the purpose Of making the awards but
tho rrobIero could not he solved in one sitting and
another meeting viii be held today
Tn. run vas such an unqualified success that the
suggestion has been made that challenge prize "a
orfer45 for runs among and that these con
tests should be Of one hundred miles and neld sew
ersl times year.
| A number Of important meetings will be held mex
! v,e.k during the automobile show IN Madison
| Square Garden follows:
Wednesday. January e. 2so P mMesens o, o.
! rTittee President William II Hot"hklsS Pres!dlns
Thursday January o. 1880 T. m.-n,reCtioIS Pai P.Es
! ing New York state Autom9nile AsSo'a' ''oH' r'e'
| dent Oliver \. Qutyle presidihg ,i,,,, A,,.,
mobile Ass9cisti%m n,5s to4r5hf 1rali3ins
| Friday January %. 1890 a. American AUTO
/ mobile Association good roads board meeting Z
| Gordon Neff presiding. 49,, e.r,roo ~
| Friday. January % 90 p. M, % d ei'S Sat-
| Association secretaries. National Secretary FRED
| erick H. Elliott presiding. ,.,..,, Auto
mobile Association lesslatiyte, board meeting
| Charles Thaddeus Terry presiding.