ACT OF 1909.

PARAGRAPH 655.

or

716. Works of art, productions of American artists residing temporarily abroad, or other works of art, including pictorial paintings on glass, imported expressly for presentation to a national institution, or to any State or municipal corporation or incorporated religious society, college, or other publie institution, except stained painted window glass or stained or painted glass windows, and except any article, in whole or in part, molded, cast, or mechanically wrought from metal within twenty years prior to importation; but such exemption shall be subject to such regulations as the Secretary of the Treasury may prescribe.

ACT OF 1913.

655. Works of art, productions of American artists residing temporarily abroad, or other works of art, including pictorial paintings on glass, im. ported expressly for presentation to a national institution or to any State or municipal corporation or incorporated religious society, college, or other public institution, including stained or painted window glass or stained or painted glass windows imported to be used in houses of worship, and excluding any article, in whole or in part, molded, cast, or mechanically wrought from metal within twenty years prior to importation; but such exemption shall be subject to such regulations as the Secretary of the Treasury may prescribe.

GENERAL INFORMATION.

For description and uses of works of art, productions of American artists, see paragraph 376.

Imports of works of art, productions of American artists residing temporarily abroad, etc., in 1914, were valued at $287,418; in 1918, at $100,341.

INTERPRETATION AND COMMENTS.

The legislative history of that portion of this paragraph that relates to painted or stained glass windows shows clearly, and the language itself must be taken to show, that it is a complete and independent provision in no wise modified or affected by the clause of exclusion in the paragraph. Houses of worship are those designated as beneficiaries in importing free of duty painted or stained glass windows, and they are so entitled whether incorporated or not. (6 Ct. Cust. Appls., 201, of 1915.) Pieces of painted or stained glass, intended for use in repairing painted or stained glass windows already in churches, are not dutiable under the provision of paragraph 95 for "stained or painted glass windows, or parts thereof," but are free of duty under this paragraph as "stained or painted window glass * imported to be used in houses of worship." (G. A. 8005, T. D. 36893, of 1916.) Stained glass panels, 2 feet long and 1 foot wide, imported for presentation to Wellesley College, are not entitled to free entry under this paragraph as works of art ** including pictorial paintings on glass, imported expressly for presentation to college." (G. A. 7856, T. D. 36165, of 1916.)

a

717. *

*

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PARAGRAPH 656.

Works of art (except rugs and carpets), collections in illustration of the progress of the arts. works in bronze, marble, terra cotta. parian, pottery, or porcelain, artistic antiquities, and objects of art of ornamental character or educational value which shall have been produced more than one hundred years prior to the

*

656. Works of art (except rugs and carpets), collections in illustration of the progress of the arts, works in bronze, marble, terra cotta, parian, pottery, or porcelain, artistic antiquities, and objects of art of ornamental character or educational value which shall have been produced more than one hundred years prior to the date

ACT OF 1909-Continued.

date of importation, but the free importation of such objects shall be subject to such regulations as to proof of antiquity as the Secretary of the Treasury may prescribe.

ACT OF 1913-Continued.

of importation, but the free importation of such objects shall be subject to such regulations as to proof of antiquity as the Secretary of the Treasury may prescribe.

GENERAL INFORMATION.

For description and uses of works of art produced more than 100 years, see paragraph 376.

Imports of works of art produced more than 100 years prior to date of importation in 1914 were valued at $22,302,626; in 1918, at $8,824,910-mostly from France, England, Germany, and Italy in 1914 and from France, England, and Italy in 1918.

INTERPRETATION AND COMMENTS.

Article 395 of the Customs Regulations of 1915, providing that the importer of antiquities shall furnish a certificate stating from whom the merchandise was acquired and the date of its acquisition, is reasonable. A certificate stating that antiquities were acquired "from various persons" on different dates of the years 1914 and 1915 is not a compliance therewith. (9 Ct. Cust. Appls., - T. D. 37902, of 1919.)

Chairs, upholstered in tapestry, classified as manufactures in part of wool, claimed to be free as artistic antiquities as to the upholstery, were held not separable for dutable purposes. (Abstract 38885, of 1915, following G. A. 7203, T. D. 31492, of 1911.) The Treasury Department has held that when articles are composed in part of artistic antiquities and in part of modern portions not rendering them works of art, such parts, when capable of being appraised and reported on separately, are to be treated separately for classification purposes. (T. D. 37394, of 1917.) Since this decision the rulings have not been entirely uniform; as table spreads, centerpieces, and other articles made of lace and embroidery, partly antique and partly modern, were held not separable so as to permit the antique portion to be admitted free of duty (G. A. 8115, T. D. 37446, of 1917); also pillow slips or covers made principally of silk with embroidered and gold lace decorations, the embroidered silk in the face of the article being over 100 years old and the gold lace and fringe modern, were held, as imported, not to be an artistic antiquity (Abstract 43306, of 1919). But as to an importation of certain portions of the walls of a room taken from an old house in England (Kilburn Grange), claimed to be made in the time of Charles the Second, together with certain modern additions and restorations, returned as an entirety, it was held that the modern additions and restorations are dutiable and the balance free as antiques (Abstract 42942, of 1919); and modern wooden settees and antique tapestry covers cut and shaped to fit the frames of the settees, but not attached thereto, itemized separately on the same invoice, were held not entireties and to be treated separately, the settees duitable as furniture and the antique tapestries free under this paragraph (G. A. 8285, T. D. 38109, of 1919). In another case under this paragraph various articles of furniture, some of which had been repaired, among other ways with replacement of parts, such as new legs, were held exempt from duty as having been "produced more

than 100 years prior to the date of importation." (7 Ct. Cust. Appls., 314, of 1917.) Parts of a house imported to be used in the construction of another house in this country, though antique and the house in its original surroundings interesting and possibly artistic, were held not free under this paragraph. (G. A. 8114, T. D. 37435, of 1917.)

A rate of duty sufficient to reimburse the Government for the heavy expenses incurred might be advisable if duty for revenue should not be imposed upon the articles enumerated in this paragraph. Apart from the work in the collector's office, 8 to 10 examiners and from 25 to 30 employees at New York devote a large part of their time to the examination of such importations. Every importation has to be examined in its entirety, and occasionally experts are called in to assist the examiners in determining the question of antiquity.

A definite date instead of 100 years might be inserted in the law; 1820 would be especially appropriate for furniture and might be applied also to other articles enumerated in the paragraph.

Description and uses.-Zaffer is the name given to an impure variety of cobalt oxide obtained by roasting speiss or carefully picked cobalt ores. This name is often loosely applied to mixtures of zaffer proper with silica, oxides of iron, manganese, etc. It is used to produce a blue color in porcelain painting and in enameling pottery. Production.-Little, if any, zaffer is produced in the United States. Imports of zaffer are received almost wholly from Canada. Import statistics are included with those of cobalt and cobalt ore.

The act of June 10, 1890, was amended by various laws before 1909, as well as by the tariff acts of 1909 and 1913. There has been no complete revision since 1799. The consensus of opinion, both of executive officers of the Government and of importers and manufacturers consulted by the Tariff Commission, is that all the laws regulating the collection of duties on imports should be revised and codified and enacted independently of the tariff. (See report of Tariff Commission dated Aug. 26, 1918.)

PARAGRAPH B.

OWNER AND CONSIGNEE.

SUBSEC. 1. That all merchandise imported into the United States shall, for the purpose of this Act, be deemed and held to be the property of the person to whom the same is consigned; and the holder of a bill of lading duly indorsed by the consignee therein named, or, if consigned to order, by the consignor, shall be deemed the consignee thereof; and in case of the abandonment of any merchandise to the underwriters the latter may be recognized as the consignee.

B. That all merchandise imported into the United States shall, for the purpose of this Act. be deemed and held to be the property of the person to whom the same is consigned; and the holder of a bill of lading duly indorsed by the consignee therein named, or, if consigned to order, by the consignor, shall be deemed the consignee thereof; and in case of the abandonment of any merchandise to the underwriters, the latter may be recognized as the consignee.

INTERPRETATION AND COMMENTS.

A bill of lading is necessary to establish the right to make entry in every case where it is the custom to issue such document. Where, as in the case of express companies, it is the practice to issue shipping receipts in lieu of bills of lading, such receipts may be accepted for the purpose of entry. (Art. 219, Customs Regulations of 1915.)

A bond of indemnity may be accepted by the collector for production of a bill of lading. (T. D. 38042, of 1919.)

The collector was held not liable in damages for delivery of an importation to parties named in the ship's manifest as the consignees and who entered the merchandise on a pro forma invoice, declared themselves as owners, and paid the duties without production of a bill of lading or intimation of adverse interests, the bill of lading not being

(126

presented by the holder before entry and delivery of the goods. Fed., 581, of 1903; stricken from docket of Supreme Court for want of prosecution; 199 U. S., 614, of 1905.)

The Government may go behind the bill of lading to show true ownership or to determine forfeitability. (166 Fed., 562, of 1908.)

A person to whom merchandise is consigned without his authority is not liable for duties upon refusal to make entry. (129 Fed., 909, of 1904; Abstract 37631, of 1915.) A consignee, who is not the owner, making entry is liable for duties, including additional duties. (113 Fed., 213, 217, of 1902; certiorari denied, 184 U. S., 700, of 1902.) And it is no defense that the consignor or any other party who at the request or with the consent of the consignee procured the importation failed to obey the latter's instruction or to comply with the terms of the contract between them. (125 Fed., 181, of 1903.) PARAGRAPH C. INVOICE, CURRENCY, AND DESCRIPTION.

ACT OF 1909.

SUBSEC. 2. That all invoices of imported merchandise shall be made out in the currency of the place or country whence the importations shall be made, or, if purchased, in the currency actually paid therefor, shall contain a correct, complete, and detailed description of such merchandise, and of the packages, wrappings, or other coverings containing it, and shall be made in triplicate or in quadruplicate in case of merchandise intended for immediate transportation without appraisement. and signed by the person owning or shipping the same, if the merchandise has been actually purchased, or by the manufacturer or owner thereof, if the same has been procured otherwise than by purchase, or by the duly authorized agent of such purchaser, seller, manufacturer, or owner.

ACT OF 1913.

C. That all invoices of imported merchandise shall be made out in the currency of the place or country from whence the importations shall be made, or, if purchased, or agreed to be purchased, in the currency actually paid, agreed upon, or to be paid therefor, shall contain a correct, complete, and detailed description of such merchandise and of the packages, wrappings, or other coverings containing it, and shall be made in triplicate or in quadruplicate in case of merchandise intended for immediate transportation without appraisement, and signed by the person owning or shipping the same, if the merchandise has been actually purchased, or price agreed upon, fixed, or determined, or by the manufacturer or owner thereof, if the same has been procured otherwise than by purchase, or agreement of purchase, or by the duly authorized agent of sucì purchaser, seller, manufacturer, or

owner.

INTERPRETATION AND COMMENTS.

There is no penalty for failure to comply with this paragraph except the refusal of the collector to allow entry of the goods. (G. A. 6083, T. D. 26515, of 1905.)

The conversion of foreign currency of the invoice into money of the United States is a function of the collector. (1 Ct. Cust. Appls., 149, of 1911.)

Merchandise must be invoiced in the currency of the country or place whence exported, and appraisement must be made in the same currency. (G. A. 7725, T. D. 35416, of 1915.)

The gauger's report of capacity of containers, accepted by the collector, is conclusive of quantity at the time of exportation, in determining outage, where the invoice of imported liquor does not state the quantity or states it incorrectly. (9 Ct. Cust. Appls., T. D. 37906, of 1919.)