The sun. [volume] (New York [N.Y.]) 1833-1916, 1916-04-01
CUSTOMS DECISIONS.

DECORATED CH1NA-An advance Of ~
per cent is made on the foreisii markct
values Of decorated china, shipped here Ivy '
koto OF NagOya, Japan, III y reapnraisenlcht
ruling lust rendered by Judge w,Ltc of the
Board OF General Appraiser RMS n,rr,
entered at this port oil February, l6. i"io
The General Appraiser writes Tea sets .
les AidSui A3is entered at 70 yen per sci
Teapot Aid4u Xxx . 60. 10 iii6, cnlcred At
9, and ~. yen each All adyansra, IA per
RIBBONS Heavy advances are made on the
foreisn market values of ribbons imporlei
here from Brossy Bsiouze, & Co OF 81
, E,,sl"e ~ rs'ppTa' InG Msrs%r Of n'"a IN"
BOARD OF Clnted states General Apl,raiscrs
The General Arpraiser writes Velour
ad, anccd to 1927 francs per piece OF - met
ditto. ~ lignes. entered at 81 -, advanced 10
siI e. 's aasan!.s sf L, tof e % % irancs ~ pe nSi piece: ditto
70 ligncs, entered at - ~. advanced to 81
francs per piece Less Tor mcterage :, pei,
cent. Discounts 20 per cent : per cont. and
: per cent. Cartons. cases. &c, included
CAPACITY OF BOTTLEs-wake- g. Me.
Laughiin Of Chicago were unsuccessful he
fore tho Board OF General Appraisers yes
'erday IN . customs controversy involving IN.
question. Of the capacity OF certain bottles OF
,mnor,ei Shi,sSey The rro'es,an' N ,h,s
100 cases OF whiskey ds Of caracity per. loot
Tie of a.is ounces, whereas the actual "a
paci,y OF the bottles was .iig or - ounces
upon the record without testimony. \
examination OF the record shows, writes
judge Hay. THAT % number OF bottles were
measured by the appraiser and found TO he
ruled"
BELLOWS Small bellows. imported Ivy the
q NJ. Thurnauer Company. assessed with
duty nv the customs officials at the rate of
30 yer cent. adj valorem under parasraph 80
of the tam aC' of 1913 r. Manufactures nl
leather. should have been taxed At the rate
OF but 10 per cent. al valor"m under para
srsph ~ a.cordins TO q decision reni.rS'
Judge McClelland. who rondets the boards
opinion IN this ease. writes: The report OF
the Analyst IN the appraisers ofhCr AZ the
por, of New York. which T. a par, OF the
record IN the case, shows that wood is the
component material ii chici value IN me
should have been assessed at the rate OF -
per cent. al yalorem under paragraph u" ls
therefore sustained"
TEXTBoOKS-ln a decision handed down
textbooks imported by the r u Downing
Company of boston. Judse Fischc OF the
Rosrd Of General Appraisers writes. This
unbound textbook entitled sense Plays and
sheets folded and culla,ed Duty was levied
thereon q, the rate OF 10 per ceiI. AT vaiorsm
under the provision in rira-ranh ~ OF thc
at of 1913 for books of all Kinds. bound or
unbound. including blank books and they
are CLAIMED to he properly entitled to Tree
entry under parasraph 90 oi stid a., a.
fNlbOph AN'l ~ 'lAN'N 'N'H $780, -.
tional institutions An examination OF the
sample book IN evidence az Wei - the uu
half Of the importers. c%onvlnccs NJ that The
claim II well founded The title page SHOWS
that the book L. specially iueni'd Tor We
school aud the nursery. aud the Irirndu'iion
Is prepared with a New to serving a. a
guide for tescfrrs IN schools and kinder
rarteus number of cnpes Of this book
have been sold directly 10 schools AVID boards
OF Education. The protest - sustained a'si
the decision of the collector revcr-"i'
TREASURY ACTION. fiSAL Thr BOARD
of Tinted States General Appraiser n''d IN a
decision handed down NcstcgdaN thdi 'h, Col
le,tor Of Customs cannot. under ih" pro,
visions Of slb section ] of section @ OF TIE
tariff act Of 1913. assess merchandise AZ a less
\ alur than the entered value unless 50 I'll
rec'ed 10 10 l., the Secretary oi me Ireasuty
The action Of the secretary, acrurdil- To- inc
General Appraisers. under the power gwen
him by this provision 1T the law IL not SUB
de- sion overrulos a protest Of John J. Van.
diver of Philadelphis The facts thl- case
appear from the record ~ follow On
entry the importers. included m me '''r,el
Nalie certain a-ents' commissions Witch th"v
considered 10 lie non.dutlahle charges nut
which they included IN tho entered value Tor
the following reason stated on entry. I'm
porter adds marks - to make market VAIN"
AS ,ud,cstcd by apprs -cr'- advance IN similar
cages HON pending ON appeal io reAppral-'
mcnt THIS addition l. made pursuant 70 So
ton Of section 2 'arin act OF l'i9 re
ADVANCEMENT Was had and tho invoice vlllr
WAS sustained by the General Arnra'scr The
matter ~as submitted To the Treasury De
tiIfnlett ana It's 'ff'l SION was rtFi'Tl III ltf
following LANGUAGE: The Department does
no, res ard the action Of tho importer ~ max
,ns an advance, merely, because a ~nr"vions
adv ance has been made by the appraiser and
without inquiry on his part as TO the true
market, value. a. constituting the -ood tslth
and diligence contemplated bv the statute
For this reason and also i"raV-" the I'M
roric- failet to certify MAT tine entered vain"
va. h-her than the market vain" - r."
aulrcd hv the statute. the apnhra'inn n'lai
hc denied Jud-c waite iU concluding 'nr
boards Findings ia this is-J" writes The
ri.hts Of the importer under sub section :
above referred 10 were considered hv The
board ~ G \ T16t r II 3if2ql, aud n VS.
held that the action Of tho Secretary ot the
Treasury under the power .tven him hv Thu
PROVISION uf Law is not subject TO review
Following the construction Of law thus lad
down We override the protest Gpnrrll AZ
rrslser Brown. dissenting holds That when
the record shows that All the requirements
mentioned IN paragraph = section 3 have
been comulied with the duty Of tho Secretary
OF the Treasury ~ ministerial aud 4 'hc Iii
ro''iou' i nevertheless refused rrlef by rrN.
tcst is omen 10 the importer and The BOARD
Of General Arur1lsers NAV direct = reliqIlda
ton on the sod value"