Classic Mode

Music Trade Review

Issue: 1904 Vol. 39 N. 22

Music Trade Review -- © mbsi.org, arcade-museum.com -- digitized with support from namm.org
39
THE MUSIC TRADE REVIEW
INVOICE VALUE AND COMMISSIONS.
Another Important Ruling by the United
States Board of General Appraisers Which
Will Interest Importers.
(Special to The Review.)
Washington, D. C, Nov. 21, 1904.
Small goods importers while more particularly
interested in the case involving the status of com-
missions, now before the United Slates General
Board of Appraisers, in which a recent hearing
was held in Philadelphia, because the test in-
voice covers their own line specifically, the ap-
pended decision has an important bearing. Both
entered value and commisions are passed upon
by the board, and in referring- to the question of
classification they say the general rule followed
is that "under section 7 of the customs admini-
strative act the entered value of imported mer-
chandise, when higher than the invoice value, is
not only the minimum value upon which ad va-
lorem duties must be assessed, but will deter-
mine the classification of the goods rather than
any lower invoice or appraised value, when the
classification is dependent upon or regulated in
any manner by value." Then in respect to com-
missions it was held that "non-dutiable commis-
sions appearing in an invoice become part of the
entered or dutiable value when voluntarily in-
cluded by the importer upon entry."
The complete, text of the decision, which was
handed down November 10, covered a protest
against the New York collector of customs, be-
ing written by Wasle, G. A., as follows:
"The merchandise in question was * * *
assessed for duty at 20 cents each and 40 per
cent, ad valorem under paragraph 153 of the
tariff act of 1897, as valued at more than $3 per
dozen, and claimed to be dutiable at 10 cents
each and 40 per cent, ad valorem under the same
paragraph, as being valued at more than $1.25
and not exceeding $3 per dozen. Upon the basis
of the invoice value, which was approved by the
appraiser, the goods involved are valued at a
fraction less than $3 per dozen. The importers,
however, included in the per se value of the
merchandise, upon entry, an amount equal to a
non-dutiable commission of 5 per cent., separ-
ately stated in the invoice, which brought the
entered value of the goods up to something over
$3.14 per dozen. The importers have not alleged
or attempted to prove that such addition upon
entry was made through inadvertence or as the
result of a clerical error, and contend merely
that the goods should be classified upon the basis
of their invoiced and appraised value.
"Section 7 of the customs administrative act of
June 10, 1890, provides that 'duty shall not
* * * be assessed in any case upon an amount
less than the invoice or entered value.' Such
entered value, when higher than the invoice, is
not only the minimum value upon which ad
valorem -duties must be assessed, but, as appears
to have been settled, will determine the classifi-
tion of the goods, rather than any lower invoice
or appraised value, when the classification is
dependent upon or regulated in any manner by
their value. Kimball against Collector, Roebling
against United States. To the end that customs
officials may have the benerit of an accurate
statement of the foreign market value from im-
porters, said section 7 imposes penalties for a
failure to declare the true value upon entry. If
the invoice value is not sufficiently high, import-
ers, with some exceptions, are, by the same sec-
tion, permitted to raise it by addition in the
entry and avoid penalty. Such declared value
then becomes binding upon the importer and
duties will not be assessed upon a less amount.
"It is plain that if the value could be stated
tentatively in the entry and withdrawn when
found to exceed the appraised value, it would en-
courage guesswork and defeat the object of the
law. If a non-dutiable item on an invoice is in-
cluded in the entered value through manifest
clerical error, or under duress, the importer, it
would seem, is not bound by his act, but a volun-
tary addition must of necessity be held conclu-
sive. In the case before us no explanation of the
addition is offered, and we think it must be as-
sumed to have been voluntary. There is nothing
in the record to suggest duress or that the addi-
tion of commissions was not deliberately made
by the importer in the belief that the invoice
value was too low. The case is similar in prin-
ciple to Vantine against United States, where
non-dutiable transportation charges were held to
be properly a part of the entered or dutiable
value when voluntarily included by the importer
upon entry. The protest is overruled and the
collector's decision affirmed."
A few weeks back The Review referred to the
application of George Borgfeldt & Co., New York,
for permission to inspect the evidence on which
the invoice values of large importations were ad-
vanced a few months ago by a board of three
general appraisers. Counsel conferred with
Secretary of the Treasury Shaw in Washington
last week and expects to receive a final answer
shortly. If Mr. Shaw refuses the permission de-
sired, it is likely that an effort will be made to
bring the matter to the personal attention of
the President. The case has attracted a great
deal of attention from both importers and offi-
cials, because it opens up an entirely new phase
of customs administration. If the request is
granted it would be an abandonment of the prin-
ciple of secret reappraisement which has been
jealously guarded by the Treasury Department
against repeated protests by importers, who de-
clare that they have been made to suffer unjustly
on account of it.
TALKING MACHINES IN LIBERIA.
Reuter's representative has had an interview
with Sir Harry H. Johnston, who has just re-
turned to England on the conclusion of a journey
to Liberia, undertaken with a view to ascertain-
ing the possibility of the development of the re-
sources of the negro republic. According to Sir
Harry, the most popular article of trade on the
Liberian coast at the present time is the talking
machine. Every well-to-do native possesses one
or is expecting one to arrive, and one of the first
inquiries made as to each fresh steamer's arrival
is, "Has she brought out any new records?"
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Music Trade Review -- © mbsi.org, arcade-museum.com -- digitized with support from namm.org
40
THE MUSIC TRADE
IMPORTANT CUSTOMS RULING
On Woods for Musical Instruments—Dutiable
at 45 Per Cent. Ad Valorem.
(Special to The Review.)
Washington, D. C, Nov. 24, 1904.
It is only too evident that the customs author-
ities are keeping "tabs" on the foreign goods used
in the musical merchandise trade. In an opinion
rendered by the United States General Apprais-
ers, November 14, relating to a protest lodged
against the Chicago collector, it was held that
the "manufactures of granadilla wood, spruce
and maple having advanced to such an extent as
to fit them solely for use in the manufacture of
musical instruments, are dutiable at the rate of 45
per cent, ad valorem under paragraph 453, of the
tariff act, and not at 15 per cent, under paragraph
198; also that paper bags used for the protection
of violins during transportation are dutiable at
35 per cent, ad valorem under paragraph 407 as
manufactures of paper, not at 45 per cent, ad
valorem under paragraph 453, as cases for musi-
cal instruments.
The full text of the decision, by General Ap-
praiser Sharretts, follows: "This protest covers
certain articles of: 1. Granadilla wood manufac-
tured to sujh a degree as to fit them solely for
use in the construction of clarinets. 2. Violin
tops and backs, composed of spruce and maple
wood. 3. Paper bags, packed separately, de-
signed for use as temporary coverings for violins
to preserve them from damage during the voyage
of importation.
"The merchandise of the first and second de-
scriptions were classified by the collector as parts
of musical instruments and duty assessed thereon
at 45 per cent, ad valorem under paragraph 453,
act of July 24, 1897. Paragraph 198 provides for
all forms of granadilla and cabinet wood not spe-
cially provided for, and it was under this para-
graph that the importers claimed classification,
with duty at 15 per cent, ad valorem in lieu of
the rate assessed upon the merchandise by the
collector. The articles in dispute are parts of
REVIEW
To Be Found at the National Museum—Many
of Them Found in Aztec Tombs.
the liquid is being poured into it reaches a cer-
tain height The whistling oil can will be recalled
as a modern utilization of this principle.
A remarkable feature of the collection are
double flutes of bone used by the aboriginal in-
habitants of Brazil. What makes these instru-
ments especially notable is their resemblance to
similar spe°!T.e zi found on the Pacific coast of
North America, and, more wonderful still, to
those discovered in Greece, some of which may
be seen in the museum at Athens. These instru-
ments are seen depicted in ancient Grecian paint-
ings; the tones produced by those in the Smith-
sonian collection are singularly soft and mellow.
Among the prehistoric bone flutes is a speci-
men from an ancient grave near Lima, Peru. It
is formed of portions of the ulna of the brown
pelican, the ends having been cut off and the cel-
lular portion of the bone removed.
(Special to The Review.)
COLUMBIA GRAPH0PH0NE MIRACLES.
musical instruments specially provided for in
paragraph 453; hence they are excluded from
classification under paragraph 198 by reason of
the qualifying words 'not specially provided for'
contained therein.
"Regarding the paper bags we find they are
not cases for musical instruments, but ordinary
inner coverings used for purposes of protection
during transportation. As to these goods, we sus-
tain the claim in the protest that they are duti-
able at 35 per cent, ad valorem under the provi-
sion of paragraph 407 for manufactures of paper.
In all other respects the collector's decision is
affirmed."
CURIOUS OLD INSTRUMENTS
Washington, D. C, Nov. 21, 1904.
Among the many grotesque objects in the Na-
tional Museum, relics of a people who flourished
on this continent prior to the Indians, is a col-
lection of musical instruments, many of which,
weird in appearance, still give forth tones as
sweet and clear as they did a thousand years or
more ago. Nearly all are wind instruments, simi-
lar in principle to the modern flageolet, and were
found for the most part in Aztec tombs. The
material is principally a fine species of pottery,
and the flageolets are generally made in the shape
of birds. E. P. Upham, in whose department the
collection is, has spent much labor in recording
accurately the notes of the prehistoric instru-
ments, testing them with piano and violin.
One of the flageolets was found to possess a
range of notes in exact accord with the modern
musical scale. Upon this litle instrument Mr.
Upham is able to play a simple melody as well as
it. could be executed upon any modern musical
contrivance of a like nature.
Costa Rica shows that a useful contrivance
now in vogue is by no means new. The shrill
whistling sound emitted by the vase ceases when
COLUMBIA
Hellman, a clever necromancer hailing from
New York, has been performing some mind read-
ing miracles on the Western circuits, this sum-
mer, using a Columbia graphophone as an assist-
ant, in demonstrating his skilfulness in the prac-
tice of the black art. One of his achievements
consists of distributing to his audiences, at ran-
dom, any particular cards that may be selected
by the persons choosing them from a pack.
When Mr. Hellman has made hfs round of the
auditorium he starts a dialogue with the grapho-
phone, running thus: "Mr. Graphophone, you saw
me distribute those cards. What was the first
one I gave out?" and the reply comes instantly,
"Seven of Hearts" or whatever the card may have
been. This conversation with the machine is
continued until all the cards held by the audience
have been covered and no mistakes are ever
made. These very strange things are now hap-
pening out in Iowa, but Hellman is heading
toward New York, and it will not be very long
before an opportunity will be presented to the
curious, herabouts, to study out how this clever
deceiver achieves his mysterious ends.
GRAPHOPHONES
The Best Talking Machines Made.
$5 to $100.
The Graphophone is the univer-
sal entertainer* It will Talk, Sing,
Laugh and Play. It combines all
instruments in one*
Send for complete list of records.
THE WORLD-FAMOUS COLUMBIA
GOLD MOULDED CYLINDER RECORDS.
7 inch , 50c. ea.;
$5 per
per doz.
j COLUMBIA j
| DISC RECORDS. J
JO inch, $1 ea.
$10 per doz.
Grand Opera Records (10 inch discs only), $2 each.
THE LATEST TYPE—Solid Mahogany Cabinet—Beautiful in design; and an ornament
wherever placed.
The Best Talking Machine Ever Placed Before the Public at this Price.
Absolute perfection of sound reproduction. All the sweetness, volume and beauty of the
original rendition.
The word COL UMB1A on a Talking Mach ine or Record is always a guarantee of merit and
quality.
Columbia Records Fit Any M a k e of T a l k i n g Machine
FOR SALE BY DEALERS EVERYWHERE AND BY THE
COLUMBIA
PHONOGRAPH
Type AY, $ 5 0 .
COMPANY
PIONEERS AND LEADERS IN THE TALKING MACHINE ART.
GRAND PRIZE, PARIS, 1900.
NEW YORK. Wholesale, Retail and Export, 868 Broadway.
UPTOWN, RETAIL ONLY, 872 Broadway.
LOS ANGELES, 828 South Main S t
TORONTO,
ONTARIO,
107 "
Yonge S t MEMPHIS,302 Main St.
CHICAGO, 88 Wabash Ave.
SAN FRANCISCO. 125 Geary St.
PHILADELPHIA, 1010-1021 Market S t CINCINNATI, 117-119 West Fourth St. MINNEAPOLIS, 13 Fourth St.. South. PORTLAND. ORE.. 128 Seventh St.
INDIANAPOLIS, 48 N. Pennsylvania St. OAKLAND, CAL.. 512 18th St.
ST. LOUIS, 908 Olive S t (Frisco Bldg.) PITTSBURG, 616 Penn Ave.
TERRE HAUTE. 23 S. Seventh St.
KANSAS CITY, 1016 Walnut S t
BOSTON. 164 Tremont St.
NEW ORLEANS, 628-680 Canal S t
DUBUQUE, 628 Main St.
ST. PAUL, 386 Wabasha S t
BALTIMORE, 281 N. Howard S t
DETROIT, 272 Woodward Ave.
ST. JOSEPH, MO., 718 Edmond S t
DENVER, 605-507 Sixteenth S t
CLEVELAND, Cor. Euclid Ave. & Erie S t MILWAUKEE, 891 East Water S t
SPRINGFIELD, MASS., 266 Main St.
OMAHA, 1621 Farnam St.
BUFFALO, 646 Main S t
WASHINGTON, 1212 F St., N. W.
BERLIN, 71 Ritterstrasae.
LONDON. Wholesale, Retail, 89 Great Eastern St., E. C.
RETAIL BRANCH STO*K, 200 Oxford St., W.
HAMBURG. Adolphsplatx No. 4.
PARIS. I l l and 118 Rue Montmartre.
ST. PETERSBURG. 68 Ncvtlri Prospect
VIENNA, Seilergasse No. 14.

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