Music Trade Review
Issue: 1905 Vol. 41 N. 10 - Page 38
Music Trade Review -- © mbsi.org, arcade-museum.com -- digitized with support from namm.org
38
THE MUSIC TRADE
REGARDING APPRAISEMENTS.
An Important Decision Juat Handed Down
that will Interest Members of the Small
Goods Trade.
The United States Circuit Court for the East-
ern District of Pennsylvania has handed down
a decision dealing with methods of appraise-
ments which is of general interest. The specific
case decided by the court stood in the name of
Meyer, Ebeling & Co. The question raised by
the importers was as to the legality of appraise-
ments mane by the appraiser at Philadelphia.
It appears that the appraiser, instead of ascer-
taining the market value of each article of im-
ported merchandise, totaled the invoice price
and disallowed certain discounts to which the
importers were entitled in order to raise the
result to the market value of the goods.
It was maintained by the importers that the
appraiser erred and that his action was not
legal. Judge Holland, however, holds that the
appraisement was not illegal and that the im-
porters' proper remedy, if dissatisfied, was to
ask for a reappraisement in conformity with
Section 13 of the Customs Administrative act
of 1890.
Meyer, Ebeling & Co., in their assignment of
errors filed with the court, allege: "On the in-
voices the prices of the goods were arrived at
by stating a gross price and then deducting on
the face of the invoices certain discounts, leav-
ing a net invoice price. The appraiser wrong-
fully disallowed these discounts, and the col-
lector imposed the duty upon the gross price,
with these discounts added to the net prices as
stated in the invoices. There is nothing on the
face of the appraiser's returns to show any ap-
praisement by him of the value of the goods
other than by disallowing the said discounts.
The only question involved is one of law—
namely, whether the action of the appraiser, as
shown by his official return, in disallowing the
discounts, justified the liquidation by the col-
lector of duty upon the amount obtained by
REVIEW
adding the discounts so disallowed to the net
price of the goods as shown by the invoice."
Both the Board of Appraisers and the Circuit
Court answer the question of the importers in
the negative. It is possible that the case will
be taken to the Federal Circuit Court of Appeals.
ERNST KOCH ON TRADE CONDITIONS.
Ernst Koch, the American representative of
the firm of Ands. Koch, at 296 Broadway, who
has just returned from a short Western trip, said
to The Review Tuesday: "I find all dealers, no
matter where I go, ready to buy good-sized stocks
in anticipation of a big fall and winter trade,
and many of them have sold more during the
past summer than in any summer of their busi-
ness career. I look forward to the biggest year
that the small goods trade has ever seen, and
am importing accordingly. The call for Koch
goods was never larger."
CARUSO'S 732 WAISTCOATS.
Signor Caruso, who has been the unquestioned
idol of the past opera season in London and
New York, is congratulating himself upon hav-
ing brought his collection of fancy waistcoats up
to the respectable proportions of 732 choice pat-
terns. The successful Italian tenor aims con-
tinually to rival King Edward as an investor,
so to speak, and has set his heart upon increas-
ing the number to a round thousand.
to make a violin became known, Miss Barstow's
family gave her every encouragement and sent
to Germany for the necessary woods. Altogether,
six violins have been completed by her, each one
a noted improvement on preceding effort, until
the last instrument is said by experts to possess
a delightfully rich and brilliant tone. Miss Bar-
stow has shown considerable inventive genius in
constructing her violins, successfully experiment-
ing with the native redwood as a base bar, and
will use more of that wood in her next violin.
DITSON "HEADS" VACATIONIZING.
H. L. Hunt, manager of Charles H. Ditson &
Co.'s small goods department, who has been vis-
iting his old home in Topeka, Kan., for a couple
of weeks, will be "on deck" in New York Mon-
day. He has paused at Chicago, both going and
coming, and the trade is likely to hear about
new things in the line when he gets back in the
harness.
E. S. Cragin, the "big chief in the house, has
been taking his period of summer rest on the in-
stalment plan, going away Friday evening and
running into New York Wednesday. Perhaps
this pleasant habit may last a little longer, but
when business calls Mr. Cragin is always to be
depended upon as present.
A LUNA PARK MADRI GRAS.
Luna Park is preparing itself for the live-days'
jubilation of the Mardi Gras festival scheduled
for the latter part of this month. Thompson &
Dundy, who were the originators of the Mardi
To play the violin is the accomplishment of
hundreds of young women, but few have con- Gras idea at the New York seaside resort, have
structed the beloved instrument from which such taken hold actively in the management of the
wonderful melody can be obtained. Miss Grace coming celebration, which they promise will be
Barstow, of San Jose, Cal., has the unique dis- a sensational success. It is expected that there
will be considerable rivalry among the amuse-
tinction of being the only woman violin maker
in America, if not in the world, and, moreover, ment enterprises for the best showing, and
Thompson & Dundy say that this year, as in
she is a noted performer on the instruments of
her own making. Possessing a fitting environ- former seasons, Lima Park will easily be among
ment and intelligent sympathy, when her desire the leaders.
ANEW
A WOMAN MAKER OF VIOLINS.
HOHNER
HARMONICA
ACCORDEON
m OCARINA
CATALOGUE
46 pages containing many new and attractive styles. Embellished
with the finest Lithography, the most elaborate Golor-types. the
grandest half-tones. In accurateness, completeness and elegance of
production the likes of this catalogue has never before been offered
free to the trade.
SEND FOR ONE
Jf postal will bring it to you free
Mention The Music Trade Review
M. HOHNER
-354
BROADWAY
New York
38
THE MUSIC TRADE
REGARDING APPRAISEMENTS.
An Important Decision Juat Handed Down
that will Interest Members of the Small
Goods Trade.
The United States Circuit Court for the East-
ern District of Pennsylvania has handed down
a decision dealing with methods of appraise-
ments which is of general interest. The specific
case decided by the court stood in the name of
Meyer, Ebeling & Co. The question raised by
the importers was as to the legality of appraise-
ments mane by the appraiser at Philadelphia.
It appears that the appraiser, instead of ascer-
taining the market value of each article of im-
ported merchandise, totaled the invoice price
and disallowed certain discounts to which the
importers were entitled in order to raise the
result to the market value of the goods.
It was maintained by the importers that the
appraiser erred and that his action was not
legal. Judge Holland, however, holds that the
appraisement was not illegal and that the im-
porters' proper remedy, if dissatisfied, was to
ask for a reappraisement in conformity with
Section 13 of the Customs Administrative act
of 1890.
Meyer, Ebeling & Co., in their assignment of
errors filed with the court, allege: "On the in-
voices the prices of the goods were arrived at
by stating a gross price and then deducting on
the face of the invoices certain discounts, leav-
ing a net invoice price. The appraiser wrong-
fully disallowed these discounts, and the col-
lector imposed the duty upon the gross price,
with these discounts added to the net prices as
stated in the invoices. There is nothing on the
face of the appraiser's returns to show any ap-
praisement by him of the value of the goods
other than by disallowing the said discounts.
The only question involved is one of law—
namely, whether the action of the appraiser, as
shown by his official return, in disallowing the
discounts, justified the liquidation by the col-
lector of duty upon the amount obtained by
REVIEW
adding the discounts so disallowed to the net
price of the goods as shown by the invoice."
Both the Board of Appraisers and the Circuit
Court answer the question of the importers in
the negative. It is possible that the case will
be taken to the Federal Circuit Court of Appeals.
ERNST KOCH ON TRADE CONDITIONS.
Ernst Koch, the American representative of
the firm of Ands. Koch, at 296 Broadway, who
has just returned from a short Western trip, said
to The Review Tuesday: "I find all dealers, no
matter where I go, ready to buy good-sized stocks
in anticipation of a big fall and winter trade,
and many of them have sold more during the
past summer than in any summer of their busi-
ness career. I look forward to the biggest year
that the small goods trade has ever seen, and
am importing accordingly. The call for Koch
goods was never larger."
CARUSO'S 732 WAISTCOATS.
Signor Caruso, who has been the unquestioned
idol of the past opera season in London and
New York, is congratulating himself upon hav-
ing brought his collection of fancy waistcoats up
to the respectable proportions of 732 choice pat-
terns. The successful Italian tenor aims con-
tinually to rival King Edward as an investor,
so to speak, and has set his heart upon increas-
ing the number to a round thousand.
to make a violin became known, Miss Barstow's
family gave her every encouragement and sent
to Germany for the necessary woods. Altogether,
six violins have been completed by her, each one
a noted improvement on preceding effort, until
the last instrument is said by experts to possess
a delightfully rich and brilliant tone. Miss Bar-
stow has shown considerable inventive genius in
constructing her violins, successfully experiment-
ing with the native redwood as a base bar, and
will use more of that wood in her next violin.
DITSON "HEADS" VACATIONIZING.
H. L. Hunt, manager of Charles H. Ditson &
Co.'s small goods department, who has been vis-
iting his old home in Topeka, Kan., for a couple
of weeks, will be "on deck" in New York Mon-
day. He has paused at Chicago, both going and
coming, and the trade is likely to hear about
new things in the line when he gets back in the
harness.
E. S. Cragin, the "big chief in the house, has
been taking his period of summer rest on the in-
stalment plan, going away Friday evening and
running into New York Wednesday. Perhaps
this pleasant habit may last a little longer, but
when business calls Mr. Cragin is always to be
depended upon as present.
A LUNA PARK MADRI GRAS.
Luna Park is preparing itself for the live-days'
jubilation of the Mardi Gras festival scheduled
for the latter part of this month. Thompson &
Dundy, who were the originators of the Mardi
To play the violin is the accomplishment of
hundreds of young women, but few have con- Gras idea at the New York seaside resort, have
structed the beloved instrument from which such taken hold actively in the management of the
wonderful melody can be obtained. Miss Grace coming celebration, which they promise will be
Barstow, of San Jose, Cal., has the unique dis- a sensational success. It is expected that there
will be considerable rivalry among the amuse-
tinction of being the only woman violin maker
in America, if not in the world, and, moreover, ment enterprises for the best showing, and
Thompson & Dundy say that this year, as in
she is a noted performer on the instruments of
her own making. Possessing a fitting environ- former seasons, Lima Park will easily be among
ment and intelligent sympathy, when her desire the leaders.
ANEW
A WOMAN MAKER OF VIOLINS.
HOHNER
HARMONICA
ACCORDEON
m OCARINA
CATALOGUE
46 pages containing many new and attractive styles. Embellished
with the finest Lithography, the most elaborate Golor-types. the
grandest half-tones. In accurateness, completeness and elegance of
production the likes of this catalogue has never before been offered
free to the trade.
SEND FOR ONE
Jf postal will bring it to you free
Mention The Music Trade Review
M. HOHNER
-354
BROADWAY
New York
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