Year: 1875

WASHINGTON, July II, 1870.
DECISIONS by THE ATToRNEY-oENERAL ON


QUESTIONS SUBMITTED BIZ THE SECRETARY OF


THE TREASURY.


The Treasury Department recently presented TO
the Attorney General for his opinion two ques-
tions arising under act OF July IA 1870 as re-
enacted in the Revised Statutes, and under the
act OF March 8, 1875. providing for an increase OF
duties upon certain classes Of merchandise
therein specified. The first question was
whether damage received during the voyage
between the foreign port and the port OF nrst
arrival by merchandise entered ioT immediate
transportation to an interior port OF destination,
under the above statutory provisions, is to be as
certained at that port OF first arrival or at the
port OF destination. II at the port OF destination,
then whether the ten days within which proof OF
damage Is required TO be lodged In the Custom
house is TO be computed from the landing OF
such merchandise at the last port After re-
viewing the law, the Attorney General says ne is
clearly OF the opinion that the damage received
during the ocean voyage by goods entered for i'm
mediate transportation under section @ $3.50 of the
Revised statutes should be ascertaIned at the port
OF final destination; section 2o37 prohibits any
allowance for damage on merchandise that
has entered, unless proof to ascertain such
damage SHAH be logged Ia the Custom
House OF the port where such merchan-
disc has been landed within ten days
after the landing OF such merchandise. The
phrase, 'port where such merchandise has been
landed" is not by It's terms exclusively applica-
BILE to the port of nrst arrival, but may be applied
to the port OF destination and In the case Of mer-
chandise entered for immediate transportation it
must be undersood to signify the port Of destina-
ton, since it is at the Custom House OF that port
that proof is to be used. The words, 'after the
n M ha talra
to mean after the landing at the
port of destination. The Attorney General is
clear therefore, that the computation OF the "ten
days'' is to be made from the landing Of the mer-
chandse at the last port


The next question submitted was whether mer-
chandse imported into New York prior to the date
Of the act OF March 8, 1875, but which arrived at
an interior port under an immediate trans
portatlon bond, without appralsement,
alter that date, is liable to the In
crease OF duties therein provided.
The Attorney General says severe verbal con-
struction OF the statute would, perhaps, make the
merchandise thus liable, but the operation of such
q constr uction would be to impose an increased
duty upon one case OF goods when arrived In a
particular ship at the port OF New YORK ana to
exempt another case OF the same goods by the
same ship and arriving at the same date.
This could not nave been the intent
OF Congress, thus to discriminate between
goods which went into a puclic store in New
York and those which, arriving at the same
DATE passed on to the port OF final destination un-
der an immediate transportation bond. con-
struction which would make goods IN this predIca-
ment liable to increased duty would be unequal.
severely technical and oppressive. 1t Is a sound
rule in the construction OF o statute OF the
United States which imposes tax or rather a
burden, on the citizen, and where there may be q
doubt about the true construction, to resolve the
Hloubt in favor OF the citizen upon whom the bur-
den is imposed. The Attorney General, therefore,
decides that the goods are not liable TO increased
duty.


These conclusions having, after due considera-
tion, been adopted by the Treasury Department.,
collectors and other ofcers Of the customs in
structed to govern themselves accordingly.
wH1sKEY FRAUDs-No CHARGES AGAINST CHIEF


CLERK HOLT.


A letter has been received from McGrew saying
he has made no charges against Chief Clerk Holt
Of the Internal Revenue Bureau, In connection
with the whiskeJ frauds. No Information what
ever has reached the department to-day from any
quarter on that subject