The sun. [volume] (New York [N.Y.]) 1833-1916, 1915-12-22
CUSTOMS DECISIONS.

Seaiyiam dogs aud FOX terriers imported
and. were The sabiec, Of a resppraise men,
decision handed down yesterday by Judge
Waite Of the Board Of United statss Gen.
entered at IS each.
Raster 4 Bros. viii have 20 pay duty
! under paragraph aso OF the ,arln &c, OF
1919 as manufactures % leather on pieces
Q: leather from nine TO eighteen inches "a
length and one 10 two Inches ln width
designed 20 be fastened 20 small Wheels TO
i tord.naa pS'', ano,he suF ra,in foT a sai.sr' down %ao
! iar,nin. the coiiectors assessment a, the
denies a claim OF the importers for free
sa,ry rs leather no. specially provided Tor
Orchll liquor is held TO be free Of duty
under paragraph 5sI In Il decision sustain
Ing protests Of A. ponchot AND Innis. smell
~iector's a,sessment Of duty on THIS mrr.
chandise at the rat. OF three.eighths OF !
as "vexptsb', sxtrac, suitable for dyeins.
q Sialm Of Tri;sscho bros tina, mor.
pra,scr as an essrA,iai OIL Is sustained by
ies,sd a. the rate Of IS per cent. al
valorem under paragraph ~ "f III. tarim
act Of isis and the importers claimed a
under paragraph 6. The board holds that
cueslyptol. not being an essential oil and
properly dutiabie under paragraph 5 "a, che
Is Der cent. AL vs'oreni rate,
~, Berry. q chemist In the laboratory
called BY the Government. testified that
ene.iyp,o, is no; on.essrnSisi oil. by con.
was sen; to the laboratory FOR ANALYSIS
ard the report Thereon was as follows
t%es,an's show.a that .]ucaiyn,"i oil ,s an
essential oil distiiied FROM the branches or
limbs Of the eucalyptus tree. while euca'yp-
TOT Ia not such an Of! bus is in fac. AN
isolation product OF the oil u eucalypto!
and Is used 70 some eNtent for medicine
other substances. but more largely :or
technical urrn"s"s.
down sesterdav. pos-i 2 ords that wool
dress goods iInno-t"d from prixx ann
sn,., cSi Of New Rrs SorH =, I'm snr1c, T ssr.
eith mA-t~t values. This decision. nv ths
snc.si bead aSnrms a recent ruling BY
contention that. these goods. we're not Jun.
dervsiued. Judge Brown then held that
BY ne Govsrnment .semad to be ,obb.-.'
prices and not manufacturers nr'ces The
goods were exnor'-d on Aoril ., and June
1 and july q. 1915.
M.rchanllsH descrio@.l on The invoice as
"anti-c"rrrslv. competition" in,portca hy
,act Of ruiirr rendered i" Snyor Of ~
merchandisa al The rsic % 30 rar cent. ad
vslorem urd.r the provis,ons ~ nerse~snf
81 Tr ne ts-l~ as t,c %, una, unSer Tn~ , ~nn " ::
with dutv at the rot" % but - n.r cent
ad vslorsm. The Goy"-nm"nt arnivst ~,
IIuIa s.e MMccrs'iand" ic,d. that. 'HN"n No.. "S'
n,i sa y a IS r NJ, .n.r .Mis y nr Is nr'" s"r nv,
importers' protest making this claim is sus
"rra Sol,ertors action in assessing dut,
, at the rate Of 10 per cent - va'c-."r o.
chair canes %Wann''c,nrsa r r" ra, nsT.
paragraph ia %. the. tarin act o. 1919. /,
unh~id in q decision by Judge Meclellsrd
%parasraph sls. The General Appraiser nnd
that the assessment. OF dutv appears 70 b.
in harmony with the decision W E"s,n'
in %d:sisiG. sus;SiH,ns w a protest ,rh |"
M"S:A s : &C.; 4 ahov nrG Sy ,S %F', apprsi.er'
, report. which Is incorporated by consen
Of SS%pse au' e. sGns at o. ~ c "~" ~. rH In unds
j., ned as nsh II Tins at 80 per cent, under Ii
, , s"S mepsnandiss au,,anI- as nsh in on, a
a. cents per tin u Therefore sn.ts.nsd"
Nerchrn dIse invoiced AS "Distelfa' AN
: palm Kernel oil soap .."Ss. was IN. sub
ject OF u tt., case decided Yesterday !,
he T N,msr,S ., "s xpTss. q cnmS 70 c'sss!n
cstion was made by Appraiser t%,gue a
: as!a no, .s.S,,'iy ~, prs r. ,s for or, n %af
. was assessed by the Collector At the rate Q
= lJ per cent. al vaiorrm. The importer
. Claimed free entry under paragraph +Ss
providing for "drease. fots. vegetable tai
G Tow and oils (exc~ptinK DISH olls), nu
chemically. Compounded, snclh az are com
: motly used In soap mak'nG."
: several witnesses testified NJ the hearin,
g 20 the effect that the merchandise In Ques
tton IL used FOR soap making and that
I Is never used for any other purpose. TIL
testimony further showed that the enttr
}, import alton covered by the protest OF tn
i American Express Company was sold I
The beaver Soap Company. Judge Brown
Who writes the boards opinion admittin
the goods Ia question free OF duty. saws;
we think the evidence satisfactorily e.
.ab'isi,es that tho oil IN question IL com
monty used for soap making While ther
was some effort on the part Of the Govern
meat to show that Il contains nsh oil, tn
y record does not show that such Is the fac
q Although there IL no positive evidence a
~ 10 It's origin and metho Cd Of production,
does not appear to he chemically CON
n pouisded. We therefore lind on this recor
that the merchandise is u fat or greas
~endnnonly. used In soap making and hol
h FREQ under paragraph +sssas clAt0sA"