Page images
PDF
EPUB

COMMERCIAL REGULATIONS.

DECISIONS OF TREASURY DEPARTMENT UNDER THE TARIFF ACT OF JULY

14, 1862.

The following decisions have been made by the Secretary of the Treasury, of questions arising upon appeals by importers from the decisions of collectors, relating to the proper classification, under the tariff act of July 14, 1862, of certain articles of foreign manufacture and production en tered at the ports of New York, etc.:

GINGHAMS.

Treasury Department, July 7, 1863. Sır: Messrs. SHARPLESS Brothers have appealed from your decision assessing duty at the rate of 44 cents per square yard and 10 per cent ad valorem on certain " ginghams," counting less than 140 threads to the square inch, and costing less than 16 cents per square yard, imported by them per ship “ Constitution.”

The appellants allege: “ By the act of July, 1862, section 10, article 4, there is levied an additional duty on jeans, ginghams, etc., of 2 cents per square yard, making 4 cents per square yard and 10 per cent, wbich we contend is the proper rate of duty.”.

This Department decided, under date of October 13, 1862, that “ginghams” not exceeding 140 threads to the square inch were liable to duty at the rate of 2 cents per square yard, and 10 per cent ad valorem, under the act of March 2, 1861.

The act of July 14, 1862, section 10, 4th article, imposes an additional duty of 2 cents per square yard on gingbams, cotton jeans, denimes, drillings, bed-tickings, plaids, cottonades, pantaloon stuffs, and goods of like description, not exceeding in value the sum of 16 cents per square yard; consequently the rates on these descriptions of goods now are as follows:

Not exceeding 100 threads to the square inch—3 cents per square yard, and 10 per cent ad valorem, Not exceeding 140 tbreads to the square inch-4 cents per square yard, and 10 per cent ad valorem. Exceeding 140 threads to the square inch-5 cents per square yard, and 10 per cent ad valorem. Exceeding 200 threads to the square inch—6 cents per square yard, and 10 per cent ad valorem. Your decision is hereby overruled.

I am, very respectfully,

S. P. CHASE, Secretary of the Treusury. Wm. B. Thomas, Esq., Collector, Philadelphia, Penn.

BALMORAL SKIRTS.

Treasury Department, July 8, 1862. Sir : Messrs. SHARP, Haines & Co. have appealed from your decision assessing duty at the rate of 30 per cent ad valorem, and 18 cents per pound, on certain " Balmoral skirts,” imported per “Scotia” and “ Edin

burgh," and claim to enter them at 35 per cent ad valorem, as manufactures of worsted and cotton.

The facts in this case appear to be as follows: The goods in question were found by the appraisers, on examination and appraisal, to be “ Balmoral skirts made, in part, of wool,” and they were so classified under the proviso in the clause of the 9th section of the act of July 14, 1862, cominencing with the words, “ on clothing, ready-made, &c." Subsequently, the importer's agent brought some samples to the appraisers, (which the appraisers could not identify,) alleging that they were a part of the goods in question, and did not contain wool.

The packages, after examination by the appraisers, passed into the possession of the importers, and were removed from the city, and consequently there was no opportunity for correcting an error, if any was made, which the appraisers allege they have no reason to believe was the case.

Under these circumstances, I have no alternative under the law but to affirm your decision.

I am, very respectfully,

s. P. Chase, Secretary of the Treasury. Hiram BARNEY, Esq., Collector, dc., New York.

SILK, NOT IN THE GUM,

Treasury Department, July 8, 1863. Sır: Messrs. AsIEL & ERDENBURG have appealed from your decision assessing duty at the rate of 40 per cent on certain “ organzine” imported by them, and claiın to enter it under section 2 of the act of August 5, 1861, as “ silk in the gum, not more advanced than organzine,” at 25 per cent ad valorem.

The experts of the customs have decided that the article in question is " silk not in the gum, but cleaned and advanced beyond the point whichi, under the 2d section of the act of August 5, 1861, would entitle it to entry at 25 per cent ad valorem, as claimed by the appellants."

The question presented is one of fact, to be determined by the appraisers, and the article in question being more advanced than silk in the gum, &c., became subject to duty at 40 per cent ad valorem. Your decision is hereby affirmed.

I am, very respectfully,

S. P. Chase, Secretary of the Treasury. Hiram BARNEY, Esq., Collector, &c., New York.

PREPARED CLAY.

Treasury Department, July 9, 1863. Sır: Messrs. GRANT, WARREN & Co. have appealed from your decision assessing duty at the rate of $5 per ton on certain “prepared clay” imported by them per “ Jennie Beals” and “Florence," claiming to enter it at 20 per cent ad valorem.

Section 12 of the tariff act of July 14, 1862, imposes a duty of $5 per ton on unwrought clay, pipe clay, fire clay, and kaoline.

The experts of the customs report as follows: “ If it is not kaoline, it certainly bears a very strong resemblance to it in material, quality, and texture. This clay is imported by paper manufacturers, and is undoubtedly designed for paper glazing. Kaoline is used for the glazing of paper.

As the clay in question bears a similitude in material, quality, and texture,” and “the use to which it may be applied," to kaoline, it is by force of the 20th section of the act of 1842 subject to the same duty, to wit: $5 per ton, as assessed by you. Your decision is hereby affirmed.

I am, very respectfully,

S. P. CHASE, Secretary of the Treasury. J. Z. GOODRICH, Esq., Collector, &c., Boston, Mass.

CHINA TRAM,

[ocr errors]

Treasury Department, July 9, 1863. Sir: Mr. BERNHARD ANDREAE has appealed from your decision assessing duty at the rate of 35 per cent on certain “ China tram," imported by him per steamers “ Glasgow" and “ City of Baltimore."

The appellant alleges: “On these imports I was compelled by the Col. Jector of this port (New York) to pay a duty of 35 per cent, upon the ground that they were China goods, whereas they are in reality of Eng. lish manufacture, and direct from London. They consequently are subject only to the charge of 25 per cent attaching to goods of English, and not to the 35 per cent charge upon goods of Chinese manufacture."

Under the decision of this Department of April 24, 1863, all goods of the growth or produce of countries beyond the Cape of Good Hope, when imported from places this side of the Cape of Good Hope, are subject to the additional duty of 10 per cent, (imposed by section 14 of the tariff act of July 14, 1862,) unless their character, quality, and condition be entirely changed by manufacture or otherwise.

It appears that the article is only partially manufactured ; is not ready for use, nor entirely changed in its character, quality, and condition; in fact it is advanced but one stage in its manufacture in England, from "singles” to “tram,” whereby its distinctiveness is not lost or merged in its new condition; consequently your imposition of the additional 10 per cent was legal, and your decision is hereby affirmed.

I am, very respectfully,

S. P. CHASE, Secretary of the Treasury. Hiram BARNEY, Esq., Collector, dr., New York.

ESPARTO GRASS OR FIBER.

Treasury Department, July 17, 1863. Sir: Messrs. LORING & Co. have appealed from your decision assessing duty at the rate of 10 per cent ad valorem, with the addition of $5 per ton, upon certain esparto grass or fiber," imported by them in the schooner“ Annie Grieve,” from Almeria.

The appellants allege: " That said grass or fiber is a crude production used for the manufacture of paper; that all other materials previously known as suitable for the production of paper stock, such as linen and cotton rags, oakun, old ropes, or junk, &c., are admitted free of duty, and that had the application of esparto been known at the time the tariff was formed, it also would have been included in the list of free articles, it being evidently the intention of Congress to encourage the importation of all inaterials of such a nature.”

The article in question is a grass, crude or unmanufactured, and not being enumerated in the act of March, 1861, became liable to a duty of 10 per cent ad valorem, per section 21. The 11th section of the act of July, 1862, prescribed au additional duty of $5 per ton on jute, sisal grass, sun hemp, coir, and others vegetable substances not enumerated, &c., &c.

Your decision assessing 10 per cent, and $5 per ton on the article in question is affirmed.

I am, very respectfully,

s. P. CHASE, Secretary of the Treasury. J. Z. GOODRICH, Esq., Collector, &c., Boston.

ANILINE.

Treasury Department, July 17, 1863. Sir: Messrs. L. Martin & Co. have appealed from your decision assessing duty at the rate of 25 per cent ad valorem on certain " aniline,” im. ported per steamers “ City of Washington” and “ City of Baltimore."

The appellants allege: "That the act of July, 1862, imposes a duty on extract of rosine or aniline colors of 25 per cent ad valorem, which are manufactured colors, while aniline is a crude product of coal tar, used only for the production of the above colors."

The 25th subdivision of the 5th section of the act of July 14, 1862, imposes a duty of 25 per cent on extract of resin (not rosine) or aniline colors.

Aniline is a product of coal tar, and coal tar is the product of a prior process; it cannot therefore be regarded as a crude article, as claimed by the appellants. I am of opinion that it should be classified as a chemical. preparation not enumerated, and as such subject to duty at the rate of 20 per cent ad valorem. You will be governed accordingly.

S. P. Chase, Sec. of the Treasury. Hiram Barney, Esq., Collector, New York.

COTTON IN THE DESERT.

Recently in the House of Commons, Mr. COBDEN stated that at the foot of the Rocky Mountains, in the Western Valley of the Mississippi, there were exhaustless fields for the production of cotton, and a soil and climate admirably adapted to the plan, which oniy required English capital and enterprise for its development.

Some color may be given to this assertion, by the fact that some crops of cotton have been raised in the Salt Lake Valley. But how, where, and under what circumstances those crops were raised; what was the yield and expense of cultivation, and what the chances of disaster to the growing plant from untimely frost, either in spring or fall, are particulars of which we have as yet no satisfactory information. Doubtless, with cotton at sev. enty-five cents per pound in New York, the article can be produced in localities, where, at the ordinary prices heretofore, nobody would think of planting it. But we are greatly inistaken in the capabilities, looking either to soil or climate, of the foot bills of the Rocky Mountains, if the application of any amount of English or any other capital to the cultivation of cotton there would in ordinary times be anything but a complete waste of that capital.

[blocks in formation]

CONTENTS OF No. III., VOL. XLIX.

ART,

PAOL

I. DISINFECTION OF VESSELS. By A. N. Bell, M. D., LATE P. A. SURGEON U.S. Navy.....

169 II. FLAX; Its HISTORY, CULTURE, IMPORTATION, EXPORTATION, AND CONSUMP

Tion. Br Hox. John Titus, JUSTICE SUPREME COURT OF U. S....... 179 III. THE HISTORY AND PRINCIPLES OF MONEY. BY RICHARD SULLEY, OF INDIANA....

192 IV. RAILWAY TRAVEL IN ENGLAND-Its INCONVENIENCES and Dan

203

GERS...

V. THE STATUTE OF FRAUDS. COMMERCIAL LAW. No. 6..

204 VI. DISCOVERY OF NEW AND VERY RICH GOLD MINES.... 208 VII. CHINA TRADE FOR 1862.....

209 VIII. COMMERCIAL CHRONICLE AND REVIEW. Business – Higher

Prices—Raw Material-Diminished Stocks-Weight of Cotton-Material
Abroad-Wool-Economy of Consumption-National Saving-Machin-
ery-Harvests-Food-No Enterprise-Cash Sales-Accumulation-De.
posits—Inflation—Stock Speculations—Railroads—Stocks in London -
Imports–Duties—Gold Duties—Amount of — Treasury Payments—Ex-
ports-Harvests-Lower Prices - Exchange-Specie Movements...... 219

« PreviousContinue »