Music Trade Review

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THE MUSIC TRADE REVIEW.
An Important Decision.
wearing apparel partly made imported an
article made into the semblance of wearing
apparel.
This decision was affirmed with-
Horse Hair for Violin Bows.
out opinion, by the Circuit Court of Ap-
N the matter of the protest of C. Bruno & peals. The Board has decided (In re B.
Son, against the decision of the Col- Rothglesse, G. A. 2,177) that parts of arti-
lector of Customs at New York, as to the ficial flowers do not include materials de-
rate and amount of duties chargeable on signed for use in the manufacture of arti-
ceitain horse hair for violin bows, imported ficial flowers, but which has not assumed
by that firm in September last, the general the form of any part of a flower. In G. A.
appraisers of the Treasury Department, 737 the Board decided that bow hair iden-
Washington, D. C., have rendered the fol- tical with the merchandise in question was
lowing decision:
entitled to free entry under paragraph 604,
"We find that the merchandise in ques- act of Oct. 1, 1890. This decision was
tion is horse hair cleaned, cut into lengths based upon the testimony of competent
of 2 ^ feet, knotted, and coated with wax witnesses, which testimony we have consid-
at one end.
ered and made a part of the record in this
"This material is invoiced as 'violin bow case, and was in accordance with a decision
hair,' and forms a part of an importation of the Treasury Department reported in
of musical instruments and parts of musical Synopses 6,697 a n ^ 6,872. It is true that
instruments. The Collector classified the the act of 1890 contained no provision for
merchandise as parts of musical instru- musical instruments or parts thereof, nor
ments, and assessed duty thereon at 25 per did the act of March 3, 1883, which act
cent, ad valorem, under paragraph 326^4, governed the classification of the merchan-
act of August 28, 1894. The appellants dise subject of Treasury Department deci-
claim said merchandise is entitled to free sions referred to, provide for parts of mu-
entry as horse hair cleaned under para- sical instruments, but we reach the conclu-
sion that a part of a musical instrument
graph 504.
"We think a distinction must be made must have been manufactured into the
between materials intended for use in the semblance of something; hence, if the
manufacture of musical instruments and horse hair in question was, in fact, a part
parts of musical instruments. In the case of a musical instrument, it was manufact-
of hemstitched lawns (In re Mills et al., 56 ured hair, and not entitled to free entry, as
Fed. Rep., 820), the United States Circuit held by the Board and Treasury Depart-
Court at New York held that the term ment.
I
"We make a further finding of the fact
that the merchandise is a material designed
for and chiefly used in the manufacture of
musical instruments, but is not a part of a
musical instrument, and that the same is
horse hair cleaned, but not manufactured.
"The protest is sustained and the Col-
lector's decision is reversed."
flichigan
Dealers Against the
Bill.
T
HE music trade dealers of Michigan,
as well as dealers in other lines of
merchandise, are up in arms against a bill
which has been introduced in the Michigan
Legislature providing that all personal
property purchased on contract shall be
recorded in the office of the clerk of the
city or township where the purchaser re-
sides.
A meeting of the representative
business men was held in the offices of the
Whitney-Marvin Music Co., Detroit, Mich.,
last week, for the purpose of protesting
against the bill, which it is claimed will
impose on them an unnecessary tax.
THE Cleveland (Ohio) Voice, of February
7th, contains a very complimentary notice
of the B. Drehers' Sons Co.; also photo-
graphs and biographical sketches of the
Dreher brothers, Oscar and Henry. These
young men have won a deservedly high
place in mercantile and musical circles in
Cleveland.
Gain Knowledge
Of the u innards " of a piano by a little reading. You may have
been, a dealer for many years, you may have been a tuner for a
like period, you may have played a little—maybe more; but is
it not well to get a little more practical knowledge?
Some-
thing to bank on—an authority on all matters relating to tun-
ing, repairing, toning and regulating, scientific instructions—
everything? Written by that eminent authority, Daniel Spillane.
The cost is only a trifle—a dollar.
The book is illustrated,
cloth bound, over a hundred pages. It is called
ii
The Piano."
EDWARD LYMAN BILL,
PUBLISHER,
j Bast 14th Street, N e w York.