New-York tribune., 1909-11-07
MARY GARDEN LOSES
MUST PAY DUTY ON
HER BAGGAGE.
Treasury Department Upholds
Collector LOeb's assess
ment Of SI,I0O.
TFron, Th. Trihnns Brrean I

From The Tribune Bureau
Washington. Nov. 6.-The customs Of
fcers of the Treasury Department to-
day sustained the action Of Collector
Loeb in imposing a duty OF SLIGO on
the baggage OF Miss Mary Garden, the
singer. Miss Garden arrived in New
York on Thursday, and claimed exemp-
ton for her baggage on the ground that
she was a nonresident. Mr.. Loeb de-
MED this claim. and her personal effects
were appraised. despite her protest. A
representative OF a customs brokerage
firm came to Washington from New
York to-day and made an argument in
favor of a reversal Of Mr.. Loeb's de-
cision.
The Treasury oficials took the posi-
ton that decision in favor Of Miss
Garden would lead 10 endless fraud
against the revenues Of the govern
ment. and accordingly the decision OF
the New York Collector was upheld. II
is expected that Miss Gardens attorneys
will appeal To the Board Of General APP
praisers, and IL is possible that a test
case may be brought in the courts 10
determine what was the intention or
Congress in defining residents and non
residents in the Payne law.
Under the regulations issued by the
Treasury Department several months
ago passengers arriving in the United
states are divided into two classes
residents and non-residents. Non-resi-
dents are defined as those who are ac-
tual residents Of other. countries ana
persons who have been abroad continu-
ousIv for two years or more and who
elect 10 declare as n-residents- Resi-
dents Of the United States have free
entry for S10a worth Of articles at their
foreign value. provided they are not tor
sale and not for use in business Noh-
residents are entitled n bring in free OF
duty such articles as are in the nature
of wearing apparel. articles of personal
Attainment. toilet articles and similar
nersonal effects actually accompanying
The Messenger and necessary and apPr"-
nriate for his or her wear and personal
use for purposes of the journey ana
,,,esAnt comfort and convenience, ana
ave not intended for other persons or Tor
sale.
Miss Garden contended that she was
entitled 10 classification as non-resl-
dent. a. she was born in Scotland and
had lived in Paris the greater part or
her life. Under the Dingley law 1t was
the practice Of certain Americans VINO
lived abroad the greater part Of the year
~ hiring with them on their return jour
nev elaborate wearing apparel which
they insisted was necessary for their
comfort and station in life. This wss
admitted free Of duty on the declaration
that it was the property Of non-resi-
dent.
II was - reach this species of fraud
against the customs laws that tho new
regulations required continuous resi-
dence abroad Of two years before an
American could claim right 20 be
classed as a nonresident.
If the decision of the Treasury De
partment is sustained by the courts.
American singers and actors who pur-
chase elaborate trousseaus in Paris and
elsewhere will have 10 pay the usual tar
iff duties. unless they are able 10 prove
that they have been absent from the
United States continuously for two
years OF course, persons who are
actual residents Of other countries can
take advantage Of the nonresident ex-
emptions without trouble. The Treas
ury Department holds that Miss Gar
den is resident Of the United States
and must pay a duty on all her foreign
purchases. less the usual $10o exemp-
tion. as she has not been abroad con-
tinuously for two years