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THE
SHORTAGE ON INVOICES.
Some Complaints Regarding Various Grades of
Material Used in Piano Specialties—An Im-
portant Decision in This Connection by the
General Appraiser.
(Special to The Review.)
Washington, D. C, Jan. 24. 1905,
Shortage on invoices of foreign goods is not
unknown in the supply trade. The most general
complaint is regarding various grades of merino
wool, used almost exclusively for making piano
felt specialties; other imported articles used em-
ployed in the trade are also sufferers from the
same cause. Respecting this shortage collectors
of customs have made little or no allowance, but
by a decisiou of the Board of United States Gen-
eral Appraisers, rendered January 12, duties can
be collected only on articles which actually ar-
rive in this country. The opinion, written by
Somerville, G. A., is in part as follows:
"It is contended on the part of the government
that no allowance can be made for the shortage
shown to exist by the testimony, because it was
not discovered till the goods had left the col-
lector's custody, and that the packages were not
opened in the presence of a customs officer. To
this contention it is a sufficient answer to say
that, while a regulation to this effect was found
in article 60!) of the Treasury regulations of 1884,
none such exists in the present regulations of
1899.
The omission of the provision must be
construed to imply an intention to revoke it,
especially in view of the fact that the regula-
tion conflicts with numerous decisions of the
courts rendered since its original promulgation
in 1884. The present tariff law. like all others,
provides only for the assessment of duty on mer-
chandise which is actually imported; and noth-
ing is imported until it comes within the limits
of a port of entry.
"In Marriott against Brune, a case where
* * * ii was held that duties could be col-
lected only on the weight of the sugar actually
imported, it was observed by the court: 'They
(imports) therefore can cover nothing which is
not actually brought into our limits. That is
the whole amount which is entered at the cus-
tom house; that is all which goe3 into the con-
sumption of the country; that, and that alone,
is what comes in competition with our domestic
manufactures; and we are unable to see any
principle of public policy which requires the
words of the act of Congress to be extended so
MUSIC TRADE
as to embrace more, ii * * A deduction must case of packages not examined, and is in line
be made from the quantity shipped abroad, witu the general policy of the law. * * *
whenever it does not all reach the United States, In our opinion, the importers are entitled to re-
or we shall, in truth, assess here what does not lief for the shortage * * * and to a pro rata
exist here. The collection of revenue on an deduction of the duties assessed by the collector.
article not existing, and never coming into the The protest is sustained and the decision of the
collector reversed, with instruction to reliquidate
country, would be an anomaly, a mere fiction of
law, and is not to be countenanced where not ex- the entry."
pressed in acts of Congress, nor required to en-
force just right. It is also all the quantity actu-
LOW SPANISH WOOL DUTY.
ally received here by which alone the importer
is benefited. It is all he can sell again to cus- Appraiser Whitehead Admits Big Importation
tomers. It is all he can consume. It is all he
as Third Class.
can reexport for drakback.'
Appraiser Whitehead Wednesday announced
" * * * It was further decided that article
532 of the regulations of the Secretary of the decision in a case of great importance to the
Treasury, adopted in 1874, was invalid as vio- wool trade. It affects the duty of an importation,
lative of the principle settled in Marriott against of about $600 bales of Spanish wool by E. Liss-
Brune, and of other decisions of the courts. That berger, of New York. It was entered as of the
third class at four cents a pound duty. The ex-
regulation provided that no allowance could be
made in estimating duties for lost or missing aminer found traces of merino blood in it, and
articles or packages appearing on the invoice un- under the tariff law third class wool which shows
traces of merino blood, immediate or remote,
less shown by proof satisfactory to the collector
or naval officers not to have been laden on board. must be treated as of the first class, and pay
As stated by the court, that regulation undertook eleven cents a pound.
Mr. Whitehead had samples of the wool ex-
to make the cause, and not the fact, of non-im-
portation a ground of relief from duties to the amined by more than a score of experts, and
legality of which objection was taken. This was found them almost equally divided. He decided
held to be contrary to law. Numerous decisions to admit the wool as third class. In this case
have been made, holding, in the first place, that the importer saves $21,000.
no duties can be assessed on goods which never
arrive in this country, and, secondly, that, the
WOOL HIGH IN PRICE.
fact of their not being imported may be estab-
According to an authority wool is now at the
lished by any evidence satisfactory to the court.
The law requires that an examination of one danger point, so far as price is concerned. It is
package only out of every ten is sufficient. The high, but cannot be expected to strain the mar-
ket at so high a mark over a long period While
other nine packages are generally delivered to
wool will remain relatively high for some time
the merchant without examination, unless fraud
or other imposition is suspected by the collector. to come and the supply of it short, every indica-
tion points to a lower market sooner or later. Of
It would be entirely impracticable for the local
this pullers and dealers should have a care.
appraiser at a large port like that of New York
to send examiners to the stores of merchants to There is a shortage of wool, and there will be
supervise the opening of packages not examined. one for at least a year.
Moreover, the merchant has no reason to sus-
GRAND RAPIDS PIANO CASE CO. MEET.
pect that any of the goods mentioned on his in-
voices are missing until the packages are actu-
(Special to The Review.)
ally opened, and the fact of shortage thus dis-
Grand Ranids, Mich., Jan. 23, 1905.
closed. Section 2921 of the revised statutes ex-
The annual meeting of the Grand Rapids Piano
pressly provides that: 'If on the opening of any Case Co. was held Wednesday morning, and the
package, a defiiency of any article shall be found, following officers elected: Chairman, John Mo-
on examination by the appraisers, the same shall
watt; secretary-treasurer, Michael H. Ducey.
be certified to the collectors on the invoice, and Board of manager—John Mowatt, M. H. Ducey,
an allowance for the same be made in estimating G. W. Crater, C. H. Gleason, S. S. Raniville.
the duties.' This provision is manifestly not ex-
clusive of other allowances for shortage in the
SEAVERN'S NEW YEAR'S REMINDER.
ALFRED DOLCE, PREST.
ALFRED
REVIEW
WM. T. NOBLE, SECY
DOLGE
LVPF'G CO.
Manufacturers of F E L T S f° r a 'l purposes
Specialty, SUN-BLEACHED PIANO FELTS AND HAMMERS
L. CAVALLI, Eastern Representative
FACTORIES: Dolgeville, Los Angeles Co., California
(] LITTLE PDIHTER
VENEERS
IT WON'T HURT THE DEALER
Any to See that
THE-MAPES
STRING
is on his Pianos.
The Seaverns Piano Action Co., of Cambridge,
Mass., have sent out a very beautiful calendar,
the central figure of which is a reproduction of
that well-known painting, "The Enchanted
Water." The colors are very artistic and the
calendar is one that will be preserved.
Terry & Peck, piano dealers, Bristol, Conn.,
are closing up their stock with the intention of
going out of business. They consider that com-
petition in the piano trade is too keen to permit
of sufficient profits.
S. S. Mapes, the string man, returns from the
S. S. Mapes, the string man returns from the
C. H. O. HOUGHTON
ESTABLISHED 1824 BY E. <& C. W. HOVGHTON
96 FIFTH AVENUE
NEW YORK CITY
Phone, 6935 Greimeroy
Grand Rapids
Piano
Case
Go.,
Ltd.
GRAND RAPIDS, MICH.
The most modern and
complete exclusive
case factory in the
world.
QUALITY AND PROMPT SHIPMENTS GUARANTEED
A. C. CHENEY PIANO ACTION CO.
Manufactured of HIGH GRADE PIANOFORTE ACTIONS.
CASTLETOH, NEW YOUR