PARAGRAPH 431-TOYS. (One case containing 3 dozen plush-covered horses, at 35.28 marks (88.40) a dozen, $25.20. Weight of case 473 pounds. Measurement, 54 cubic feet.) On the basis of 1912 ocean freight rates it costs $19.67 to land in New York $25.20 worth of plush-covered horses, or 78 per cent. (One case containing 6 dozen soldier suits, at 11.76 marks ($2.80) a dozen, $16.80. Weight of case, 345 pounds. Measurement, 824 cubic feet.) Value. Per cent. Cost of case. Total... $16.80 2.83 19.63 On the basis of 1912 ocean freight rates it costs $18.12 to land in New York $16.80 worth of soldier suits, 1 box, or 107.8 per cent. Attention is called to the fact that in the present year, 1913, the ocean freight rate is 18.2 per cent higher than given in above illustration. [One case containing 24 dozen sailboats, at 3.05 marks (72.6 cents) a dozen, $17.42. Weight of case, 363 pounds. Measurement, 52 cubic feet.) On the basis of 1912 ocean freight rates it costs $15.15 to land in New York $17.42 worth of sailboats, or 87.1 per cent. (One case containing 36 dozen tin stoves fittings, at 2.93 marks (69) cents) a dozen, $25.11. Weight of case, 429 pounds. Measurement, 62, cubic feet.) On the basis of 1912 ocean freight rates it costs $21.52 to land in New York $25.11 worth of fitted tin stoves, or 85.6 per cent. Attention is called to the fact that in the present year, 1913, the ocean freight rate is 18.2 por cont higher than given in above illustration. PARAGRAPH 431-TOYS. One case containing 86 dozen paper horns, 26 inches long, at 36 marks (8.6 cents) a dozen, $7.50. Weight of case, 242 pounds. Measurement, 46 cubic feet.) On the basis of 1912 occan freight rates it costs $10.16 to land in New York $7.40 worth of paper horns case, 353 pounds. Measurement, 57cubic feet.) On the basis of 1912 ocean freight rates it costs $7.10 to land in New York $18.50 worth of decorated tin tea sets, or 92.4 per cent. Attention is called to the fact that in the present year, 1913, the ocean freight rate is 18.2 per cent higher than given in above illustration. One case containing 36 dozen drums at 2 marks (47} cents) a dozen, $17.10. Weight of case, 352 pounds. Measurement, 66; cubic feet.) Cost of case. 15.4 7.7 30.3 4.5 77 $17. 10 2. 64 19. 74 6.92 40.5 Total..... 16. 84 98.4 On the basis of 1912 ocean freight rates it costs $16.84 to land in New York $17.10 worth of toy drums, or 98.4 per cent. (One case containing 62 dozen tin trumpets at 0.92 marks (21.9 cents) a dozen, $13.58. Weight of case, 350 pounds. Measurement, 59 cubic feet.] Value. Per cent. Cost of case. $3.22 23.7 $13.58 3.22 16.80 5.88 43.3 Total.... 15.82 116.7 On the basis of 1912 ocean freight rates it costs $15.82 to land in New York $13.58 worth of toy trumpets, or 116.7 per cent. Attention is called to the fact that in the present year, 1913, the ocean freight rate is 18.2 per cent higher than given in above illustration. PARAGRAPH 431-TOYS. One case containing three pieces cabriolets with horses at various marks, a dozen. $11.90. Weight of case, 176 pounds. Measurement, 37} cubic feet.) On the basis of 1912 ocean freight rates it costs $11.41 to land in New York $11.90 worth of toy cabriolets, or 95.8 per cent. (One case containing 6 dozen plush-covered horses and wagons, at 14.70 marks ($3.50) a dozen, $21.) On the basis of 1912 ocean freight rates it costs $17.65 to land in New York $21 worth of plush-covered horses and wagons, or 84.1 per cent. (One case containing 30% dozen toy furniture sets at 2.45 marks (58] cents) a dozen, $17.85. Weight of case, 317 pounds. Measurement, 524 cubic feet.) On the basis of 1912 ocean freight rates it costs $15.82 to land in New York $17.85 worth of toy furniture sets, or 88.6 per cent. (One case containing 17 dozen fur-covered dogs, at 3.53 marks (84 cents) a dozen, $14.28. Weight of case, 334 pounds. Measurement, 53} cubic feet.) On the basis of 1912 ocean freight rates it costs $15.51 to land in New York $14.28 worth of fur-covered dogs, or 108.5 per cent. Attention is called to the fact that in the present year, 1913, the ocean freight rate is 18.2 per cent higher than given in above illustration. PARAGRAPH 431-TOYS. (One case, containing 114 dozen dressed jointed dolls, at 8.90 marks ($2.12) a dozen, $23.85. Weight of case, 352 pounds. Measurement, 60 cubic feet.) On the basis of 1912 ocean freight rates it costs $18.50 to land in New York $23.85 worth of dressed jointed dolls, or 77.5 per cent. (One case containing 6 dozen dressed jointed dolls, at 16.50 marks (83.93 a dozen), $23.58. Weight of case, 286 pounds. Measurement, 60 cubic seet.) On the basis of 1912 ocean freight rates it costs $17.93 to land in New York $23.58 worth of dressed jointed dolls, or 76 per cent. Attention is called to the fact that in the present year 1913 the ocean freight rate is 18.2 per cent higher than given in above illustration. (One case containing 4 dozen jointed dolls, at 20.58 marks (84.90) a dozen, $19.60. Weight of case, 341 pounds. Measurement, 40j cubic feet.) On the basis of 1912 ocean freight rates it costs $15.41 to land in New York $19.60 worth of jointod dolls, or 78.5 per cent. (One case containing 35 dozen jointed dolls, at 2.50 marks (594 cents) a dozen, $20.82. Weight of case, 418 pounds. Measurement, 45.9 cubic feet.) On the basis of 1912 ocean freight rates it costs $15.64 to land in New York $20.82 worth of jointed dolls, or 75.1 per cent. PARAGRAPH 432_ARTIFICIAL ABRASIVES. (One case, containing 16 dozen dressed jointed dolls, at 4.50 marks ($1.07) a dozen, $17.12. Weight of case, 308 pounds. Measurement, 51 cubic feet.) On the basis of 1912 ocean-freight rates it costs $14.59 to land in New York $17.12 worth of dressed jointed dolls, or 85.2 per cent. (One case containing 60 dozen composition dolls, at 2.20 marks (52.4 cents) a dozen, $31.44. Weight of case, 616 pounds. Measurement, 60 cubic feet.) On the basis of 1912 ocean freight rates it costs $22.50 to land in New York $31.44 worth of composition dolls, or 71.5 per cent. PARAGRAPH 432. Emery grains and emery, manufactured, ground, pulverized, or refined, one cent per pound; emery wheels, emery files, and manufactures of which emery or corundum is the component material of chief value, twenty-five per centum ad valorem; crude artificial abrasives, ten per centum ad valorem. ARTIFICIAL ABRASIVES. BRIEF OF THE AMERICAN EMERY WHEEL WORKS, PROVI DENCE, R. I. PROVIDENCE, R. I., January 27, 1913. Hon. Oscar W. UNDERWood, Chairman Committee on Ways and Means, House of Representatives, Washington, D. C. Subject: Artificial abrasives. GENTLEMEN: Under the present tarm act the duty on crude artificial abrasives is 10 per cent ad valorem (Schedule N, paragraph 432). Crushed or refined artificial abrasives are not enumerated and have to pay a duty of 1 per cent per pound. This rate of duty was determined by the appraisers because of the apparent similarity to emery. We ask and urge that all artificial abrasives, whether crude or refined, be placed upon the free list, and submit the following reasons in support of our request: *Our business is the manufacture of grinding wheels. We are dependent upon a supply of abrasives which are our raw material. The only abrasives suitable for grínding wheels are emery, corundum, and artificial (electrical) abrasives. Emery is 78959°—VOL 5—1336 |