The Hays free press. [volume] (Hays, Kan.) 1908-1924, 1921-02-03
Exemption Provisions Must be Strict.
" Con.trued Asain.t I,no-+.-.

Exemption Provisions Must be Strict.
ly Construed Against Importers
In our issue of January 7th, we dis
cussed thu advisabi1ity of imposing
duty on dress models, instead of adj
hitting them to free entry under
bond, as at present. The original in
tent of the law has been departed
from and its provisions eyaded.
Courts of equity demand that those
who seek their intervention must
"come with clean hands, The same
thing should be demanded of those
who have been granted special con-
cession under our Tariff laws. Such
concessions have been granted to
manufacturers of women's wearing
apparel, who have been allowed the
privilege of importing free of duty,
upon giving bond to re-export them
within six months from the time of
entry, models of women's wearing
apparel imported by manufacturers
for use as models in their own estab-
lishments, and not for sale"
Among the importers of dress
models who are alleged by the gov
eminent to have evaded the pro
visions of the law are Louise & Co.,
and B. Sirotta, both of New York
City. In arguing the cases before
the United States Court of Customs
Appeals last week, Assistant Attorney
General Hanson said:
cit is elemental that Tariff pro-
visions granting exemption from duty
must be strictly construed against i'm
porters. Further, where free entry
is granted to class and for certain
use, these limitations should not be
enlarged by construction"
This puts the issue up to the
Court of Customs Appeals in a con-
torney General is to be congratulated
for handling this case in SO able a
manner. The practices of the model
importers are well known in customs
circles. They have abused privilege
which, as pointed out in the argu-
ment, was granted by Congress to
American manufacturers. It is hoped
that the appeal court will give to this
issue the attention which it deserves
and render an opinion that will put
an end to the importation, free of
duty, of models by model dealers and
importers who are not engaged in
manufacturing.
Referring to one of the Importers
in this case, the Government attorney
said:
'Manifestly subsection grants
the privilege of free entry of model
garments to domestic manufacturers
of garments, whose industry is sought
to be benefited by permitting them to
bring into this country, duty free,
garments of foreign manufacture to
be used as models in their own eStab-
Iishments in furtherance of their
manufacturing business. The bust
ness in which Sirotta is engaged IS
practically a substitute for the stat
ute. In other words, he has sought
to commercialize personal privilege
granted by Subsection to American
manufacturers. Instead of availing
themselves directly of the statute,
manufacturers are invited to buy or
rent models, or copies thereof, from
Sirotta.
eve submit that it is not the pur-
pose and intent of Subsection to
foster and encourage the business of
trafficking in model garments IN this
country. It's sole purpose is to per-
nit the free importation Of such gar
ments as working-models in the
plants of American garment manu-
facturers, an dtheir use is expressly
so limited by the language for use as
models in their own establishments .
This is an able presentation of the
case. If all cases coming before the
customs tribunals were as well out
lined, the Board of General APP
praisers and the Court Of Customs
Appeals would have little excuse for
handing down opinions unfavorable
to the manufacturing interests of the
country Economist.