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DECISION UNDER THE ACT OF 1890.

So-Called Lac Spirits.--The article known in the commerce of this country as lac spirits consists of chloride of tin in liquid solution, and is used as a mordant in connection with lac dye for producing colors on textile fabrics.T. D. 12953 (G. A. 1504).

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The following are specific provisions of the tariff act of 1897 which no not appear as such in the act of 1913:

1897

1894

481. Art educational stops, composed of glass and metal and valued at not more than 6 cents per gross.

384. Art educational stops, composed of glass and metal and valued at not more than 6 cents per gross.

491. Art educational stops, composed of glass and metal and valued at not more than 6 cents per gross.

(Not enumerated.)

1890

1883

1897

1894

506. Brazil paste.
416. Brazil paste.
517. Brazil paste.
522. Brazil paste.

1890

1883

DECISION UNDER THE ACT OF 1897.

Brazilien Cement Not Brazil Paste.-Brazil paste, the free admission of which is provided for in paragraph 506, tariff act of 1897, is apparently an unknown commodity, and Brazilien cement, so-called, exported from Germany, is not entitled to free admission under this paragraph.-T. D. 27714 (G. A. 6477).

1897

1894

542. Cutch.
464. Cutch.
554. Cutch.
531. Cutch.

1890 1883

DECISION UNDER THE ACT OF 1897.

66

Cutch From Mangrove Bark.-An extract of the bark of the mangrove tree, used chiefly in tanning, is commercially known as cutch" and free of duty as such under paragraph 542, tariff act of 1897.

“ Cutch” is a word derived from the specific name of the acacia catechu. The cutch early imported into this country was probably prepared altogether from the wood of this tree, and was used chiefly, though not altogether, for dyeing. Before 1897 an extract from the bark of the mangrove was imported for the same use and was commercially known as cutch. The introduction of anilin dyes largely displaced cutch of either sort as a pigment, but a considerable use in tanning leather was found alike for the prepared wood of the acacia and for the prepared bark of the mangrove.-U. S. v. Marden (C. C.), T. D. 30236.

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The following are specific provisions of the tariff act of 1894 which do not appear as such in the act of 1913.

1894 1890

385. Articles imported by the United States. (Free.)
(No corresponding provision.)

645. Articles imported for the use of the United States, provided that the price of the same did not include the duty. (Free.)

1883

DECISIONS UNDER STATUTES PRIOR TO THE ACT OF 1883.

Importations by United States Being Free, Can Not Be Sold for Nonpayment of Duties.-Where property is purchased abroad by the United States, and is shipped to this country to be delivered to the United States on the payment of the purchase money, and is landed under permit and placed in a public store, the legal right of property therein is vested in the United States, subject only to the vendor's lien for the purchase money.

Such property, being imported for the United States, is not subject to any import duty, and therefore the sale of it by the collector for the nonpayment of duty is void.

And if such property be in the actual possession of the United States at the time of the sale, and it be taken from that possession by the purchaser at the sale, the United States are entitled to recover its possession by an action of replevin.-U. S. v. Lutz (2 Blatchf., 383), 26 Fed. Cas., 1023.

1894

1890

4244. Burlaps.

(Free.) 364. Burlaps, not exceeding sixty inches in width, of flax, jute, or hemp, or of which flax, jute, or hemp, or either of them, shall be the component material of chief value (except such as may be suitable for bagging for cotton), 15 cents per pound.

338. Burlaps, not exceeding sixty inches in width, of flax, jute, or hemp, or of which flax, jute, or hemp, or either of them, shall be the component material of chief value (except such as may be suitable for bagging for cotton), 30 per centum ad valorem.

1883

DECISIONS UNDER THE ACT OF 1894.

Jute Burlaps, Dyed, Colored, or Striped. The fact that articles which in their natural color are known as burlaps are dyed or colored does not necessarily change their classification. Held, that dyed, colored, or striped burlaps of jute are free of duty under the provision for “burlaps " in paragraph 4241, and not dutiable as manufactures of jute, not specially provided for, in paragraph 277. U. S. v. White (suit 2528, not reported), In re Lamb (G. A. 2263) and In re Collins (G. A, 3367) followed.-T. D. 22988 (G. A. 4916).

Jute Canvas or Padding, plain woven, held free as “burlaps " under paragraph 4241. Twilled jute canvas held not to be burlaps under said paragraph 424), but dutiable under paragraph 277.-T. D. 17962 (G. A, 3837).

Pelissier Padding made exclusively of jute and invoiced as jute padding is burlaps.-T. D. 17482 (G. A. 3621).

DECISIONS UNDER THE ACT OF 1890.

Burlaps (So Called).-A coarse woven fabric composed of jute, with single warp and weft, containing from 26 to 34 threads to the square inch, suitable for use as padding for men's clothing and also for making bags, often designated in trade as padding, military canvas, or clothiers' canvas or parceling, but also commercially known as burlaps, held dutiable as burlaps.T. D. 12570 (G. A. 1254).

Canvas Padding.–Goods made of jute plain woven, with a single warp and single weft, from 18 to 24 inches wide, containing variously from 11 to 13 threads, warp and weft, respectively, to 19 by 23 threads, known as “burlaps," “canvas," military canvas," and padding,” are dutiable as burlaps.-T. D. 12357 (G. A. 1129); affirmed, In re White (C. C.), 53 Fed. Rep., 787.

Jute Scrims are dutiable as burlaps.-T. D. 14545 (G. A. 2337).

Striped, Checked, and Cream-Colored Burlaps.-Jute cloth, single warp and single weft, checked with red and yellow stripes, used for making fancy tags for covering horses, sometimes called Hessians or Hessian cloth, is dutiable as burlaps.

Blue striped jute cloth single warp and single weft made of jute, used for making bags, chiefly for packing hams, is burlaps.-T. D. 14379 (G. A. 2263).

DECISION UNDER THE ACT OF 1883.

Jute Padding or Canvas is dutiable as a manufacture of jute and not as burlaps.-T. D. 10231 (G. A. 9).

426. Old coins and medals, and other antiquities, but the term “antiq.

uity" as used in this Act shall include only such articles as are suitable 1894

for souvenirs or cabinet collections, and which shall have been produced at any period prior to the year seventeen hundred. (Free.)

524. Cabinets of old coins and medals, and other collections of antiq.

uities, but the term “antiquities” as used in this Act shall include oply 1890 such articles as are suitable for souvenirs or cabinet collections, and

which shall have been produced at any period prior to the year seventeen hundred. (Free.)

669. Cabinets of coins, medals, and all other collections of antiquities. 1883 (Free.)

DECISIONS UNDER THE ACT OF 1890. Antiquities.—The “collections of antiquities " include only such collections of antique articles as are commonly recognized to be suitable for “cabinet collections" according to the taste and usage of collectors of antiquarian and artisti curiosities that is, suitable to be assembled together in boxes, drawers, or like receptacles, or in any small apartment where articles of certu, coins, and other bric-a-brac are usually deposited for exhibition, study, and gratificaLion of personal tage, or other like purpose.

An antique oriental rug owned by a third person, but imported by a dealer in antiquities, together with certain antique tapestries owned by himself, are free under this paragraph.

A painting on canvas 9 by 3 feet in dimensions, representing a mythological subject and produced prior to the year 1700, which was imported together with

certain antique tapestries by a dealer in antiquities, is dutiable under paragraph 465 as a painting and is not free under paragraph 524 as a part of a collection of antiquities.--In re Glaenzer (C. C.), 67 Fed Rep., 532.

Antiques.-Four tapestries of different sizes, each belonging to a period prior to 1700 and purchased for the purpose of being added to a collection of curiosities and bric-a-brac, constitute a “collection of antiquities." 49 Fed. Rep., 730, reversed.

Where a known and acknowledged collection of antiquities was purchased abroad and sent to this country, the fact that a single vase of such collection chanced to be sent with a separate invoice and without its companions does not disturb its character as a “collection of antiquities."

A single bronze statuette imported for the purpose of being added to, and becoming a part of, a preexisting collection, is dutiable under paragraph 465 as statuary wrought by hand and is not free as a collection of antiquities under paragraph 524.-In re Glaenzer; In re Stern; In re Marquand (C. C. A.), 55 Fed. Rep., 642.

Articles Imported for Sale.-A collection of antiquities produced prior to the year 1700 is free, irrespective of the intention of the importer to sell the collection or parts thereof after its importation.—Godwin v. U. S. (C. C.), 66 Fed. Rep., 739.

Articles Imported Separately.--Antique articles (a piece of tapestry, a painting, and three pictures) purchased in separate places, in the course of a trip to Europe, and imported each by itself, without having been assembled together, are not free under this paragraph as a collection of antiquities. 72 Fed. Rep., 49, affirmed.—Davis v. U. S. (C. C. A.), 77 Fed. Rep., 172.

Opal, Antique.-A single antique opal produced at a period prior to 1700 is dutiable under paragraph 452 and is not free under paragraph 524 as a collection of antiquities, notwithstanding it was imported with other articles, whose production prior to 1700 had not been satisfactorily established by evidence.-Tiffany v. U. S. (C. C.), 66 Fed. Rep., 729.

Painting, Not Part of a Collection.-A painting produced before the year 1700 is dutiable under paragraph 465, and is not free under paragraph 524 as part of a collection of antiquities.

Whether or not an article produced at such period is within this provision does not depend upon the fact whether it has belonged to a collection of antiquities or is .imported to add to such a collection, but whether it is a part of such a collection when it is brought in.-U. S. v. Gunther (C. C. A.), 71 Fed. Rep., 499.

DECISIONS UNDER THE ACT OF 1883.

Antiques.-This paragraph does not cover antiquities which do not form a collection.

Rugs the product of the sixteenth century, imported at different times as articles of merchandise, are not free as collections of antiquities.

Curtains made of lace, the product of the sixteenth and seventeenth centuries, are not free as collections of antiquities.-Baumgarten v. Magone (C. C.), 41 Fed. Rep., 770.

Portrait, Free as Addition to Collection.-A portrait by an old master (Duchesse de Croye, by Rubens, before 1700), imported by the owner of a collection of such portraits for the purpose of adding to his collection, is free under this paragraph, although the portrait is the only one of the collection imported at the time.-Marine v. Robson (C. C.), 47 Fed. Rep., 34.

Rugs, Antique.-A single oriental rug of the sixteenth century bought in Paris at nearly the same time with one other antique rug and three articles of antique tapestries and four other oriental rugs purchased in Constantinople by the same purchaser for the purpose of being added to a collection of old furniture, bric-a-brac, etc., in the private house of the owner, although not imported in the same vessel as the other articles, is free and is not dutiable under paragraph 378.-In re Godwin (C. C.), 46 Fed. Rep., 361.

Violin.--A single article (Jacobus Stainer violin of 1655) does not constitute a collection of antiquities.-T. D. 10488 (G. A. 138).

DECISIONS UNDER STATUTES PRIOR TO THE ACT OF 1883.

Antiquities.—The item making free “cabinets of coins, etc.," embraces all collections of antiquities within the ordinary meaning of those words. It is not limited to collections of antiquities ejusdem generis with coins and medals. This item, dating back to the tariff of 1846, has ever since continued without change, and must be held to have the same meaning now that it had then.

The addition to the free list of “collections of antiquities, especially imported and not for sale,” is by this act declared to be designed to extend the free list. It can not, therefore, by implication be suffered to change the meaning of the item “ cabinets of coins, medals, and all other collections of antiquities,” nor make collections of antiquities dutiable now when not dutiable before.

Though this construction leaves the act of 1870 superfluous, the practice and policy of the Government for at least 24 years, admitting “collections of antiquities,” should not be reversed except upon some new provision repugnant to the old; and this item is not repugnant.-Sixty-five Terra Cotta Vases, 10 Fed. Rep., 880. 1894 475. Farina. (Free.) 1890 565. Farina. (Free.) 1883 694. Farina. (Free.)

1894

1890

476. Fashion plates, engraved on steel or copper or on wood, colored or plain. (Free.)

566. Fashion plates, engraved on steel or copper or on wood, colored or plain. (Free.)

695. Fashion plates, engraved on steel or on wood, colored or plain. (Free.)

1883

1894

1890

478. Feldspar. (Free.)
568. Feldspar, (Free.)
612. Feldspar. (Free.)

1883

1894

1890

545. Magnets. (Free.)
642. Magnets. (Free.)
736. Magnets. (Free.)

1883

1894

582. Peltries and other usual goods and effects of Indians passing and repassing the boundary line of the United States, under such regulations as the Secretary of the Treasury may prescribe: Provided, That this exemption shall not apply to goods in bales or other packages unusual among Indians. (Free.)

674. Peltries and other usual goods and effects of Indians passing or repassing the boundary line of the United States, under such regulations as the Secretary of the Treasury may prescribe : Provided, That this ex

1890

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