Music Trade Review
Issue: 1904 Vol. 38 N. 15 - Page 39
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THE MUSIC TRADE REVIEW
LAW HARASSES IMPORTERS.
A Strong Protest to be Made Against Oppressive
Administrative Features of the Tariff Act—
Market Value Clause a Source of Trouble.
Never since the passage of the tariff law has
there been more protest among importers at the
manner of its enforcement than there is now, and
attention has been drawn to the provisions of the
law which make the annoyance of importers as at
present carried on possible. So severe has be-
come this annoyance that the importers in New
York are talking of holding meetings to discuss
the most obnoxious provisions of the law and to
appeal to Congress for a modification of them.
As the matter was explained by a leading im-
porter the other day, no complaint is made against
the principal of a protective tariff law, or against
the present law, except in some of its minor feat-
ures, which in practice cause a great deal of an-
noyance and hardship. The importers are quite
satisfied with the tariff as long as all are treated
alike and the law is equitably administered. What
they complain of are some of the clauses in the
law, which, while designed to prevent frauds on
the revenue, have little deterrent effect on the
dishonest importers, and harass and worry the
honest ones.
Chief among these is the "market value" pro-
vision and its attendant clause providing a penalty
for undervaluation. The "market value" clause
reads as follows:
"That whenever imported merchandise is subject
to an advalorem rate of duty, or to a duty based
upon or regulated in any manner by the market
value thereof, the duty shall be assessed upon the
actual market value or wholesale price of such
merchandise, as bought or sold in the usual whole-
sale quantities, at the time of exportation to the
United States, in the principal markets of the
country from whence imported, and in the condi-
tion in which such merchandise is there bought
and sold for exportation to the United States."
The penalty for undervaluation provides that
when the Appraiser shall find that goods have
been undervalued he shall add 1 per cent, to the
duty for every 1 per cent, that the goods have been
advanced, or in other words collect double duty
as a penalty. No feature of the customs law has
given more trouble than this. In the first place,
COLUMBIA
RECORDS
39
who is to deterimne what is meant by "the usual sourceful to the last degree, he is the ideal Gen-
wholesale quantities"? An importer who goes eral Manager of a business with which he has been
ever to Europe and buys the entire output of a fac- familiar during the years of its most rapid growth.
tory can obtain a better price than the man who With the ability that falls to the lot of but few,
buys, say, a hundred pieces of goods. Both are he combines a pleasant, helpful and patient dispo-
wholesale quantities, and neither is unusual. Be- sition. It has been said that men who are liked by
tween these two there are many gradations in their employes are liked by everybody and to no
quantity and price. Which is to be taken as the one in the service does this proposition apply with
standard for fixing market value? As a matter greater force than to Mr. Lyle.
of practice the price in the home market at the
place and time of exportation is taken as the basis,
S M A L L H E L O A < T 0 L D VIOLIN
but that is subject to just as many variations as
the export price. The usual result is that the Made in Perugia by Duisso More Than a Quarter
large buyer, if his goods are really invoiced at the
[Special to The Review.]
price he paid for them, has them advanced, and
Davenport, la., April 4, 1904.
with the penalties added any advantage he may
Robert Smallfieldj, the piano dealer on West
have gained from his large operations is often Second street, has on exhibition at his store a
wiped out.
Duisso violin which is 380 years old.
A curious situation which has recently arisen is
The instrum;en(t was brought to this country
the case in which the export price in Europe is from the Papal states and from Perugia, where it
higher than the home market price. This has hap- was made 300 years before Pope Leo XIII., who
pened recently in several lines. It is usual, of afterwards became bishop there, was born.
course, that the export price is lower than the
The instrument is splendidly carven, the figure
home price in all countries, and the customs offi- of Aeolus adorning the head. The carving on
cials knowing this and learning that the invoice the head of the mythical god of the winds and the
price was the price actually paid by the importers, storms is exquisite, and the material is hardened
advanced the values on the theory that the home by age to the semblance of old ivory.
price must be higher. The importers proved their
About the edge of the violin appears this legend
case on appeal, and secured refunds of the duties, in Latin: "Celta sedis Aeolvs arce scepatra et
but it cost them both time and money to do so.
mollitque."
No action has as yet been taken to secure a re-
The inscription on the inside of the instrument
form in the law, but the matter has been earnestly reads thus: "Gaspard Duisso fecit. Pruggar bon-
talked over by leading importers, and it is likely oniensis. 1524."
that some preparations will be made this year to
Robert Polonyi, virtuoso from Buda Pesth, Hun-
seek relief from the next Congress.
garia, who, for years, was the custodian of multi-
millionaire Granger's famous "Hawley Collection"
of old violins, at California, was seen at the Small-
GENERAL MANAGER GEO. W. LYLE.
field store on Saturday afternoon, and he was in
George W. Lyle, vice-president of the American ecstacies concerning the Duisso which he had seen,
Graphophone Company, has been appointed Gen- and was given the liberty to play upon that after-
eral Manager of the Columbia Phonograph Com- noon.
pany Mr. Lyle has been, successively, manager
Mr. Polonyi gave a recital on this old violin at
of the Philadelphia office, Western Manager, with the Smallfield store on Thursday evening.
headquarters in Chicago, and Eastern Manager,
with headquarters in New York. He has been
The Vanguard Co., of Albany, N. Y., was incor-
promoted, by regular steps, from the management porated with the Secretary of State of New York
of the Philadelphia office, when the business was this week, with a capital stock of $10,000. The
a comparatively small one, to his present impor- company will manufacture wind and string instru-
tant position. No man in the service has suc- ments. Those interested are: Chas. H. Vanwie
ceeded on his merits in a more complete sense and Emma Vanwie, of Albany, and Mary E. Gould,
than Mr. Lyle. Earnest, active, acute and re- of Clarkeville.
A Word About Gold-Moulded Records
Columbia Moulded Cylinder Records were the first Moulded Records on the market by
about a year.
They always have been GOLD-moulded. A gold mould is the ONLY economical and efficient
mould known to the art.
Moulded records are superior to the old engraved records, because they may be made of
HARDER material. Hard records last longer and have a better quality of tone.
A gold-moulded record made of SOFT material would be no better in quality than an
ENGRAVED record in soft material.
The best Moulded Records are not only GOLD-MOULDED ; they are SUPER-HARDENED.
Gold-moulded records are LESS expensive than engraved records. The PROCESS is simpler.
Formerly, BLANK cylinders were moulded, then SHAVED, then ENGRAVED from an original. The
originals soon wore out under the reproducing stylus.
Now, a gold-lined MOULD is made from the original, and the product of that mould is a
SMOOTHLY FINISHED cylinder, with the SOUND RECORD ALREADY ON IT. The life of the original is
increased ten times, a hundred times, a thousand times.
A record is not MORE expensive because it is gold-moulded.
It is LESS expensive.
Columbia Moulded Cylinder Records are NEW records, made by a NEW process. They are
not only gold-moulded. They are SUPER-HARDENED.
Irrespective of PRICE, they are superior in QUALITY to any other gold-moulded record on
the market.
FOR SALE BY DEALERS EVERYWHERE, AND BY THE
COLUMBIA PHONOGRAPH COMPANY
PIONEERS AND LEADERS IN THE TALKING MACHINE ART
GRAND PRIZE, PARIS, 1900
NEW YORK. Wholesale, Retail and Export, 93 Chambers St.
UPTOWN,
CHICAGO. 88 Wabash Ave.
PITTSBURG, 615 Perm Ave.
PHILADELPHIA, 1019-1021 Market St.
NEW ORLEANS. LA., 628-630 Canal St.
ST. LOUIS, 908 Olive St. (Frisco Building).
DETROIT, 37 Grand River Ave.
BOSTON, 164 Tremont St.
MILWAUKEE, 391 East Water St.
BALTIMORE, 231 N. Howard St.
WASHINGTON, 1212 F St., N. W.
CLEVELAND, Cor. Euclid Ave. and Eric St.
TORONTO, ONTARIO, 107 Yonge St.
BUFFALO, 645 Main St.
MINNEAPOLIS, 13 Fourth St., South.
SAN FRANCISCO, 125 Geary St.
INDIANAPOLIS, 48 N. Pennsylvania St.
RETAIL ONLY, 872 Broadway.
LONDON, Wholesale, Retail, 89 Great Eastern St., E. C. RETAIL BRANCH STORE, 200 Oxford St., W.
PARIS, 111 and 113 Rue Montmartre.
ST. PETERSBURG, 58 Nevski Prospect.
KANSAS CITY. 1016 Walnut St.
ST. PAUL, 386 Wabasha St.
DENVER, 505-507 Sixteenth St.
OMAHA, 1621 Farnam St.
LOS ANGELES. 323 South Main St.
MEMPHIS. 302 Main St.
PORTLAND. ORE., 128 Seventh St.
OAKLAND, CAL.. 468 18th St.
BERLIN, 71 Ritterstrasse.
HAMBURG. Adolphsplatz No. 4.
THE MUSIC TRADE REVIEW
LAW HARASSES IMPORTERS.
A Strong Protest to be Made Against Oppressive
Administrative Features of the Tariff Act—
Market Value Clause a Source of Trouble.
Never since the passage of the tariff law has
there been more protest among importers at the
manner of its enforcement than there is now, and
attention has been drawn to the provisions of the
law which make the annoyance of importers as at
present carried on possible. So severe has be-
come this annoyance that the importers in New
York are talking of holding meetings to discuss
the most obnoxious provisions of the law and to
appeal to Congress for a modification of them.
As the matter was explained by a leading im-
porter the other day, no complaint is made against
the principal of a protective tariff law, or against
the present law, except in some of its minor feat-
ures, which in practice cause a great deal of an-
noyance and hardship. The importers are quite
satisfied with the tariff as long as all are treated
alike and the law is equitably administered. What
they complain of are some of the clauses in the
law, which, while designed to prevent frauds on
the revenue, have little deterrent effect on the
dishonest importers, and harass and worry the
honest ones.
Chief among these is the "market value" pro-
vision and its attendant clause providing a penalty
for undervaluation. The "market value" clause
reads as follows:
"That whenever imported merchandise is subject
to an advalorem rate of duty, or to a duty based
upon or regulated in any manner by the market
value thereof, the duty shall be assessed upon the
actual market value or wholesale price of such
merchandise, as bought or sold in the usual whole-
sale quantities, at the time of exportation to the
United States, in the principal markets of the
country from whence imported, and in the condi-
tion in which such merchandise is there bought
and sold for exportation to the United States."
The penalty for undervaluation provides that
when the Appraiser shall find that goods have
been undervalued he shall add 1 per cent, to the
duty for every 1 per cent, that the goods have been
advanced, or in other words collect double duty
as a penalty. No feature of the customs law has
given more trouble than this. In the first place,
COLUMBIA
RECORDS
39
who is to deterimne what is meant by "the usual sourceful to the last degree, he is the ideal Gen-
wholesale quantities"? An importer who goes eral Manager of a business with which he has been
ever to Europe and buys the entire output of a fac- familiar during the years of its most rapid growth.
tory can obtain a better price than the man who With the ability that falls to the lot of but few,
buys, say, a hundred pieces of goods. Both are he combines a pleasant, helpful and patient dispo-
wholesale quantities, and neither is unusual. Be- sition. It has been said that men who are liked by
tween these two there are many gradations in their employes are liked by everybody and to no
quantity and price. Which is to be taken as the one in the service does this proposition apply with
standard for fixing market value? As a matter greater force than to Mr. Lyle.
of practice the price in the home market at the
place and time of exportation is taken as the basis,
S M A L L H E L O A < T 0 L D VIOLIN
but that is subject to just as many variations as
the export price. The usual result is that the Made in Perugia by Duisso More Than a Quarter
large buyer, if his goods are really invoiced at the
[Special to The Review.]
price he paid for them, has them advanced, and
Davenport, la., April 4, 1904.
with the penalties added any advantage he may
Robert Smallfieldj, the piano dealer on West
have gained from his large operations is often Second street, has on exhibition at his store a
wiped out.
Duisso violin which is 380 years old.
A curious situation which has recently arisen is
The instrum;en(t was brought to this country
the case in which the export price in Europe is from the Papal states and from Perugia, where it
higher than the home market price. This has hap- was made 300 years before Pope Leo XIII., who
pened recently in several lines. It is usual, of afterwards became bishop there, was born.
course, that the export price is lower than the
The instrument is splendidly carven, the figure
home price in all countries, and the customs offi- of Aeolus adorning the head. The carving on
cials knowing this and learning that the invoice the head of the mythical god of the winds and the
price was the price actually paid by the importers, storms is exquisite, and the material is hardened
advanced the values on the theory that the home by age to the semblance of old ivory.
price must be higher. The importers proved their
About the edge of the violin appears this legend
case on appeal, and secured refunds of the duties, in Latin: "Celta sedis Aeolvs arce scepatra et
but it cost them both time and money to do so.
mollitque."
No action has as yet been taken to secure a re-
The inscription on the inside of the instrument
form in the law, but the matter has been earnestly reads thus: "Gaspard Duisso fecit. Pruggar bon-
talked over by leading importers, and it is likely oniensis. 1524."
that some preparations will be made this year to
Robert Polonyi, virtuoso from Buda Pesth, Hun-
seek relief from the next Congress.
garia, who, for years, was the custodian of multi-
millionaire Granger's famous "Hawley Collection"
of old violins, at California, was seen at the Small-
GENERAL MANAGER GEO. W. LYLE.
field store on Saturday afternoon, and he was in
George W. Lyle, vice-president of the American ecstacies concerning the Duisso which he had seen,
Graphophone Company, has been appointed Gen- and was given the liberty to play upon that after-
eral Manager of the Columbia Phonograph Com- noon.
pany Mr. Lyle has been, successively, manager
Mr. Polonyi gave a recital on this old violin at
of the Philadelphia office, Western Manager, with the Smallfield store on Thursday evening.
headquarters in Chicago, and Eastern Manager,
with headquarters in New York. He has been
The Vanguard Co., of Albany, N. Y., was incor-
promoted, by regular steps, from the management porated with the Secretary of State of New York
of the Philadelphia office, when the business was this week, with a capital stock of $10,000. The
a comparatively small one, to his present impor- company will manufacture wind and string instru-
tant position. No man in the service has suc- ments. Those interested are: Chas. H. Vanwie
ceeded on his merits in a more complete sense and Emma Vanwie, of Albany, and Mary E. Gould,
than Mr. Lyle. Earnest, active, acute and re- of Clarkeville.
A Word About Gold-Moulded Records
Columbia Moulded Cylinder Records were the first Moulded Records on the market by
about a year.
They always have been GOLD-moulded. A gold mould is the ONLY economical and efficient
mould known to the art.
Moulded records are superior to the old engraved records, because they may be made of
HARDER material. Hard records last longer and have a better quality of tone.
A gold-moulded record made of SOFT material would be no better in quality than an
ENGRAVED record in soft material.
The best Moulded Records are not only GOLD-MOULDED ; they are SUPER-HARDENED.
Gold-moulded records are LESS expensive than engraved records. The PROCESS is simpler.
Formerly, BLANK cylinders were moulded, then SHAVED, then ENGRAVED from an original. The
originals soon wore out under the reproducing stylus.
Now, a gold-lined MOULD is made from the original, and the product of that mould is a
SMOOTHLY FINISHED cylinder, with the SOUND RECORD ALREADY ON IT. The life of the original is
increased ten times, a hundred times, a thousand times.
A record is not MORE expensive because it is gold-moulded.
It is LESS expensive.
Columbia Moulded Cylinder Records are NEW records, made by a NEW process. They are
not only gold-moulded. They are SUPER-HARDENED.
Irrespective of PRICE, they are superior in QUALITY to any other gold-moulded record on
the market.
FOR SALE BY DEALERS EVERYWHERE, AND BY THE
COLUMBIA PHONOGRAPH COMPANY
PIONEERS AND LEADERS IN THE TALKING MACHINE ART
GRAND PRIZE, PARIS, 1900
NEW YORK. Wholesale, Retail and Export, 93 Chambers St.
UPTOWN,
CHICAGO. 88 Wabash Ave.
PITTSBURG, 615 Perm Ave.
PHILADELPHIA, 1019-1021 Market St.
NEW ORLEANS. LA., 628-630 Canal St.
ST. LOUIS, 908 Olive St. (Frisco Building).
DETROIT, 37 Grand River Ave.
BOSTON, 164 Tremont St.
MILWAUKEE, 391 East Water St.
BALTIMORE, 231 N. Howard St.
WASHINGTON, 1212 F St., N. W.
CLEVELAND, Cor. Euclid Ave. and Eric St.
TORONTO, ONTARIO, 107 Yonge St.
BUFFALO, 645 Main St.
MINNEAPOLIS, 13 Fourth St., South.
SAN FRANCISCO, 125 Geary St.
INDIANAPOLIS, 48 N. Pennsylvania St.
RETAIL ONLY, 872 Broadway.
LONDON, Wholesale, Retail, 89 Great Eastern St., E. C. RETAIL BRANCH STORE, 200 Oxford St., W.
PARIS, 111 and 113 Rue Montmartre.
ST. PETERSBURG, 58 Nevski Prospect.
KANSAS CITY. 1016 Walnut St.
ST. PAUL, 386 Wabasha St.
DENVER, 505-507 Sixteenth St.
OMAHA, 1621 Farnam St.
LOS ANGELES. 323 South Main St.
MEMPHIS. 302 Main St.
PORTLAND. ORE., 128 Seventh St.
OAKLAND, CAL.. 468 18th St.
BERLIN, 71 Ritterstrasse.
HAMBURG. Adolphsplatz No. 4.
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