The sun. [volume] (New York [N.Y.]) 1833-1916, 1915-12-31
CUSTOMS DECISIONS.

The Board OF United states General Ap-
praisers yesterday ruled mat inc pro.
vision in parssrsph 80 o. IN, ar o ,I,in m aa.
terial Tor children's use. lthoeraphicaly
printed IN whole or IN part, not .NSesdlns
books of that description the covers
alone Of which are Ntnographi.all
printed. This decision overruIes II protest
appraisers In the name 81 tho Int"rha-
tional Forwarding company OF .hi,aso,
books entitled "Frohiiche Kinderze,t.'
printed exclusively IN the German IAN
suase ana INTENDED for saot the r ni. @, 'h. ,.
mar tWerty-iour ounces. buiy MAS a..
cordlnKly. levied by the collector "A, ne
rate OF four cents per pound Under ihe
specific provision In paragraph $40 OF tho
All OF 1918 for hooks Of paper A..
ThrSHsn their G, mporss ciH anne the
books to be properly entitled 10 free entry
BY, virtue Of the provision IN psrsyrate
and pamphlets printed wholly or chiefly
In languages other than English In
overruling this contention Judge Fischer
u, is conclusively shown by the ,esti-
mony submitted on behalf ~ the importers
as well as by an eNfm'nat,pm ~ y, 'anyidsn"s
IN question are lIthosraphieally prin,Sd,
m0W WE rovs .ns , RT.s''t Of The rs' csarac,sr in
In that !, speo'nfnIy p nhir,if y
for children's BOOKS ht."h.'P.. 60
nrirted In whole OF In part, teI-
tpaatnntv' mi. provision Is entirely too plain
TO admit OF the slightest nisunds1s.ah"rr h
Concerning the legislative purpose. rne
cally Included therein, the prGssM ~
therefore oyerrnlsd ana '"' 'e'''0" "
JJuds Brown holds in another decision
handed down yesterday that Losnuhu .
Food Malsese IA a"4 na cSerss" Of less ,hSn ia
mounds gross weight, are similar arll. rs
10 medicinal compounds, ana thsre'ore
within the meaning OF pst rhsd Under that
paragraph at 20 per cent ad Nalorem' anu
moi at Is per cent, al valorem under para
urea articles. The importers, Britt,
i%.oefaer q Well, are unsuccessful in this
test case, The testimony shovel seuora,
ing to the opinion written by the heneraI
Appraiser, that the articles involved are
known as Loehund's Food Mal,ose thu
Loenund,s Malt soup or i'p ini.n uns' fo one
and for lnya'ids and conNalescents that
the malt soup stock Is used as an ihiahts
food enttrG,y' ma 'np s.aah, ss "atrsc,"|s
by physicians. sometimes OF one strength
and sometimes OF another: t%nfther. mat II
is made ALKALINE with potassium carbonate
principal and most expensive ingredient OF
both articles Is malt MAJ ID unsstMen'ea
aided as a food value, The Importers
witness. in describing Its use, said that
nh vRiCiuue Try one Ioui III u fhSo, uHh "
L, Socs not work, they try another. II de-
ponds ~ent,rc'y upon the condition OF the
child In conclusion Judge Brown ilnds,
foods, describing the benefits derived from
tho use OF same that the articles Ia Dues
tRu were properly classified for duty AS
.&rticles similar to medicinal compounds"
4 protest He'd by, ". j. WsHer OF sa-
vannsh is dismissed by Judge Waite be-
cause the protest fee was not paid within
thirty days after the Minis OF the pro-
test. as required by paragraph n, section
q. OF the tarir act OF 1913,
Cocoa, imported from Droste 4 co, OF
Haarlem, Holland, was not underNalued
when entered at New York and Chicago.
to a reappraisement decision by
Judge sullivan. In explaining this issue.
which Is of general interest to importers,
the General Appraiser writes;
This issue II as to the home market
value in Holland for four invoices of cocoa
Represented In the foregoing reappraise.
ments. Tho invoice price was advanced
% per cont. by the Government, II Is
shown that there has been no advance In
the home market price. There has been