Evening star. [volume] (Washington, D.C.) 1854-1972, 1911-01-06
Bradley Martin, Jr., Escapes
Payment of Tariff Duties.
NOT AN AMERICAN CITIZEN
Fact That He Changed His Mind
Doesn't Change Status.
CUSTOMS COURT DECISIONS
Rulings Handed Down on Many
Glasses of Imports, Including
Eggs From China.

Bradley Martin, lr., until 1881 resi-
dent of New York, but since then OF
England, has won his fight against Col
lector Loeb at the port of New York,
and VIII not have to pay customs duties
on his personal effects \ decision in
the case was handed down in the new
United States court of customs appeals
yesterday by Associate Judge Hunt.
which reversed the collectors ruling and
the decision of the board of general APP
praisers at New York.
The facts arc given as follows: Brad
ley Martin landed i'm New York in Octo-
Der, 1870 He resisted payment Of duty
on the grounds that he was entitled to
the exemptions allowed to foreign Wis
itors. lie declared that he had first gone
abroad in 1881, ma king his home in Eng
land and Scotland, owned property in
both places, had married a native of
Scotland and lived in his fathers house
i'm London. lie found 1t necessary, he
said. to visit tho United States for two
or three months each year on account
of business. He declared he had paid
an inheritance tax in England, had never
claimed, the right to vote in the United
States and had no intention OF remain
ing in this country when he landed.
Went Into Business Here.
Nevertheless. two months after he
landed, Bradley Martin. jr.. determined
to remain in the United States and went
into the banking business in New York
city. He told the appraisers he had made
up his mind to remain in this country
about two days before he went into bust
ness.
The decision sustaining Bradley-M Mar
tins contention says. in part:
we are Of opinion that he has sus-
tanned the burden of proving that when
not a resident of this country. He had
been abroad practically all his life, had
maintained household, claimed a resi-
dence there. had paid income taxes in
England. never claimed the right to vote
in the United States and appears to have
had no intention Of remaining here when
he arrived in New York i'm October, 1909.
We do not overlook the Importance
and necessity for customs officers to
search for external facts by which they
may gather the intent of those who claim
to be non-rcsidents, entitled to exemption.
for it Is only by extreme vigilance that
fraud may he prevented. On the other
hand, witness is presumably truthful,
and If. on the uncontradicted external
facts, themselves not irreconcilable or in
compatible with strict honesty Of con-
duct, the only deduction which is con-
sistent with such presumption, is in favor
of the person arriving. 1t becomes the
duty of the courts to sustain his state
ment. rather than to discredit it."
Under the customs laws, there is prac-
hcaily no limit to the value or amount
Martin was entitled to bring in, under
the status which the decision Of the court
gives to him.
Other Decisions Rendarad
Five other decisions were handed down
by the court in cases affecting the rate
Of duty on various kinds Of imports, in
GLIDING marmalade and berry jams as
well as the whites and yolks Of eggs
frozen in tin cans imported from China
In two instances the board OF general
appraisers was overruled.
G. Saito. appellant, claimed that imi-
tation pongee silk imported from Japan
should be assessed at various rates from
valorem. while the board. sustaining the
collector, assessed it at 80 cents a pound.
In an opinion by Presiding Judge Mont
gomery the boards decision was affirmed.
Boyle & Scott and John Duncan Sons,
appellants. objected to the rate of duty
assessed on marmalade and berry jams
at ! cent a pound and % per cent ad
valorem. In an opinion by Judge Hunt,
the decision or the Doard or general ap-
praisers. sustaining the collector, was
affirmed.
Judge Hunts opinion in the case of E.
II. Burr, appellant. reversed the decision
of the board, which sustained the col
lector. who held that enfleurage grease
used as basis for perfumery was assess
able at % per cent, as essential OIL In
stead oe free.
Collector Is Overruled.
The claim of the importer that betting
for machinery for the manufacture Of
cigarettes should be assessed at 80 instead