Music Trade Review -- © mbsi.org, arcade-museum.com -- digitized with support from namm.org
THE MUSIC TRADE REVIEW.
Toys or Musical Instru=
ments.
X the matter of the protest of M. J. Pail-
lard &• Co. against the decision of the
Collector of Customs at New York, as to
the rate and amount of duties chargeable
on toy music boxes imported by that firm
in September last, the General Appraisers
of the Treasury Department have rendered
the following decision:
The merchandise consists of small and
cheap music boxes assessed for duty as
toys at 35 per cent., under paragraph 436,
act of October, 1890, by virtue of paragraph
321, act of 1894, and claimed to be dutiable
as musical instruments at 25 per cent.,
under paragraph 326' 2 of the act of 1894.
We find:
January i, 1895, by virtue of paragraph 321
of the act of 1894.
In accordance with the decision of the
Circuit Court in Foote vs. Arthur, and with
the rulings of the Department thereunder,
and because of the fact that paragraph 326)4
does not contain the clause "not otherwise
specially provided for," while paragraph
321 does, we hold that the provision for
musical instruments is more specific than
that for toys.
The protest is sustained accordingly.
This decision is not in conflict with that of
the United States Circuit Court of Appeals
In Re Jacot & Son, in which case, arising
under act of 1890, the question of classifica-
tion as musical instruments was not raised.
F. Q. Smith in Wash=
ington.
F
REEBORN G. SMITH, Sr,, manufac-
turer of the Bradbury piano, left New
York Friday of last week on the limited
express for Washington, to consult with his
manager, Mr. W. P. Van Wickle, and inspect
all the plans, and go over the specifications
for the new building which Mr. Van Wickle
had been working upon with the architect
(1) The goods are toys. (2) They are and builders.
musical instruments.
To judge from the improvement and en-
In publishing the decision of the court largement of Mr. Smith's various interests
in the case of Foot~ versus Arthur, it he does not seem to know or realize that the
said: " I t appears that the boxes are classi- country has been suffering from one of the
fied as 'toys,' in accordance with the deci- most severe panics known in its history.
sion of the Department dated Nov. 25, 1878,
Mr. Smith's business has been actively
to the effect that certain small cylindrical moving right along, and as a shrewd busi-
music boxes, 'about three inches in diame- ness man, when he sees an opportunity to
ter and one inch deep,' containing musical improve any of his various enterprises,
apparatus, turned with a crank, and play- keeping a reserve capital, as he always does,
ing but one tune, were dutiable as toys at he is already to spring to it and take ad-
the rate of 50 per cent, ad valorem.' In vantage of the same.
that case each box was marked as a "joitet
We know of no piano manufacturer in
(Venfant,' and they were apparently for use the history of the trade, who keeps intact
as playthings for children.
and runs successfully so man)' manufac-
" I n the case of Foote vs. Arthur, the Cir- tories and retail warerooms in prominent
cuit Court defined a musical instrument to business centers as Freeborn G. Smith.
be an 'implement or structure artificially
Mr. W. P. Van Wickle, the young and
constructed and ordinarily used for the pro- efficient manager at Washington, stands at
duction of a succession of musical and har- the head of the great Southern headquar-
monious sounds, or the completed indis- ters of all of Mr. Smith's interests. Mr.
pensable parts of such structure or imple- Van Wickle came with Mr. Smith when
ment artificially constructed which are quite a boy, and commenced business with
practically indispensable in the art of
Mr. Smith in the Brooklyn factory, where
music, and which are constructed, and ordi- he obtained a general knowledge of the
narily used for the production of musical manufacturing, after which Mr. Smith re-
and harmonious sounds.'
quested him to proceed to Washington and
"This definition has been accepted by the take charge of his increasing business inter-
Department as covering mouth harmonicas ests at the National Capital, the great
possessing but one octave. The opinion of
Southern distributing point for the Brad-
the Court appears to cover, in principle, bury, Webster, and other pianos, organs
articles such as are mentioned by the ap- and musical instruments. It is now the
pellant, which the appraiser states consisted leading piano in Washington, and from the
of'cranked-worked one-air musical boxes." fact that it is, and has been since before
This ruling, prior to the act of 1883, pre- General Grant's Administration, " t h e "
vailed until the act of 1890, when the omis- piano at the White House, it has become
sion from the tariff of any special provision known as the "Administration Piano. "
for musical instruments closed the question.
Before leaving for Baltimore, where he
Both classes of merchandise are named in goes to attend Conference, Mr. Smith con-
the act of 1894, at the same rate, 25 per cluded his arrangements with the builders,
cent., and there would be no controversy electricians and elevator people, signed the
but for the fact that the toy provision of
contracts and papers, and the work, con-
the act of 1890 remained in force until sisting of two additional stories to the build-
ing, new maple floors, electric elevators,
etc., will go ahead at once. This will add
more than \ 0,000 square feet to the build-
ing, which Mr. Smith will use for manu-
facturing purposes, having already made
arrangements with an old and experienced
piano maker, to superintend the manufact-
uring of pianos.
Mr. Smith, together with Mrs. Smith and
Master F. G. Smith, No. 3, called upon
Mrs. Cleveland at the AVhite House, by ap-
pointment, and had a most pleasant inter-
view.
Stavenhagen's Success in the
West.
IT is clear that the great success of the
Knabe piano, played upon by Bernhard
Stavenhagen during his concert tour in the
East, has been duplicated in the West,
where the papers have paid enthusiastic
tributes to the Knabe grand. The Chicago
Herald particularly refers to the Knabe
piano as an instrument "which contributed
materially to his (Stavenhagen's) success."
An Excellent Husical Hagazine.
THE KKVNOTK for March is ready, and,
as usual, is a most excellent musical maga-
zine. Its reading matter is of the best, and
there are two pieces of music. — Boston
Times, March 10.
S. P. CHASK, of Kohler & Chase, San
Francisco, Cal., is interested in Adolph
Sutro's new railroad, to the extent of $20,-
000 of stock. This railroad is to compete
with the Southern Pacific.
J. L. STF.I.I.A, music trade dealer, of
Scranton, Pa., has removed to new and
spacious quarters in the Jewell Building,
Spruce street.
ALTERATIONS to cost in the region of
about $6,000, will be made in the Kimball
Building, Wabash avenue, Chicago. The
offices will be moved to the second floor,
and on the first floor a number of music
rooms will be fitted up, one of which will
be devoted especially to the Wilcox & White
"Symphony" organs.
Can You
Risk It?
Your own reputation suffers if you
handle cheap goods
You know that ESTKY is the
synonym for probity, progress
and merit, the world over.
Cjuite likely you could secure the
ESTKY line. Write and ascertain
ESTEY
ORGAN CO.
Brattleboro, Vt.