Music Trade Review
Issue: 1914 Vol. 58 N. 19 - Page 51
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THE MUSIC TRADE REVIEW
THE COLLECTOR ERRED.
A Case Where It Was Not Necessary for Im-
porters to Protest.
An order from the Board of United States Gen-
eral Appraisers for the reliquidatio.n of entries of
goods in bonded warehouses issued during the life-
time of the tariff under which the merchandise was
imported is mandatory upon collectors of customs,
regardless of the fact that before the reliquidation
began a new tariff was in effect. In such cases, it
is held by Judge Waite, in a decision made recently
for Board 3, that importers are not required to
file new protests with the collector under such new
law.
D. H. Arnold & Co. and others, New York, im-
po.rted woolen fabrics while the tariff act of 1897
was in force. After entry, the collector liquidated,
and in this action he added to the dutiable value
2Va per cent, ad valorem for commissions, to make
what he regarded as correct foreign market value,
protests follo.wed, and, on appeal, were sustained.
The collector then claimed that as a new law
had been passed, superseding the law under which
the original liquidation was made, he was bound
to reliquidate on all those cases which were in
bonded warehouses at the time the new law was
passed, and that against such reliquidation the im-
porters were bo.und to protest within the time pre-
scribed by the statute, regardless of the action of
the board in ordering a reliquidation while the act
o.f 1897 was effective. The importers failed to iile
any protests under the new act, with the result that
the collector ignored the board's order and reliqui-
dated, including the commission items in the
dutiable value.
Judge Waite holds that it was unnecessary for
the importers to protest against the reliquidation
made after the law of 1909 went into effect, as
claimed by the Government. It is held that the
collector had no authority to ignore the judgment
of the board and court. It is pointed out that if
any error was discovered in the proceedings before
the board in the first instance such evidence should
have been bro.ught to the attention of the court and
a modification of the judgment asked. The col-
lector is directed to reliquidate the entries, omit-
ting the items of commissions from the dutiable
value.
PLACES ORDERSJN NEW YORK.
H. V. Baxter, of the Baxter-Northup Co., Los
Angeles, Visits Musical Merchandise Centers
and Discusses General Coast Conditions-
One of the visitors this week to the local
musical merchandise trade was H. V. Baxter,
head of the Baxter-Northup Co., Los Angeles,
Cal., prominent musical merchandise dealers and
also representatives of the Victor Talking Ma-
chine Co. and the Columbia Graphophone Co.
Mr. Baxter visited New York for the purpose of
selecting new stock for the spring and summer
trade, and placed substantial orders that indicated
his belief in the future prosperity of the musical
merchandise business on the Coast.
"We are closing a very satisfactory business
with our complete musical merchandise line," said
Mr. Baxter, when seen by a representative of
The Review. "Our band instrument trade is con-
stantly increasing, and although some houses in
o,ur line are pessimistic over the present industrial
stiuation, our business since the first of the year
has been very gratifying." Mr. Baxter will prob-
ably remain in the East about six weeks visiting
the trade and selecting stock for early shipment to
Los Angeles.
51
August 1, so that there may be ample time to con-
sider thoroughly the subjects prior to the opening
of the conference. Collectors are also requested
to prepare their estimates for the expense of col-
lecting the revenue from customs in their re-
spective districts for the fiscal year 1914, and bring
them to the conference.
VIOLIN CH]N REST.
Details of Patent Just Granted to Charles J.
Edlavitch, of Baltimore.
(Special to The Review.)
WASHINGTON, D. C, May 4.—Charles J. Ed-
lavitch, of Baltimore, Md., was this week granted
patent No. 1,09-1,984 on a violin chin rest, and par-
ticularly to that character of device consisting of
chin and shoulder plates which are disposed re-
spectively upon the-upper and lower surfaces of
the violin at its rear edge and held in position by
adjustable clamping members. In this type of de-
vice, which is now in common use, the clamping
members are relatively close together and create a
strain at a single point of the violin which is often
destructive and in many other cases requires fre-
quent repair.
Again there is a further objection of a
serious nature to this type of device in that the
outer edges of the chin and shoulder plates are
alone supported, the inner edges being free, and
constant care is required to prevent the inner edge;
of the plates from being pressed inwardly in con-
tact with the surface of the violin. It is apparent
that such a contact destroys in a measure the tone
of the instrument and that even the best of care
CUSTOMS COLLECTORS TO MEET.
fails at times to prevent this tone-destroying con-
The Treasury Department has notified the cus- tact.
toms officials of the country that the second an-
The object of the invention is therefore to pro-
nual conference o.f Collectors will be held in New vide chin and shoulder plates with extended side
York, September 14 to 19, inclusive. The depart-
shanks adapted to project around one side of the
ment desires that questions to be discussed at this
instrument in order to permit of the use of widely
convention be submitted to the Secretary of the
spaced clamping members, and in order to ef-
Treasury by July 1. The department will then se-
fectively prevent the inner portions of the chin
lect the questions which it is thought advisable to
and shoulder plates from movement against the
discuss, and transmit copies to each Collector by surface of the instrument.
Bell Brand Harmonicas
"Made in America"
Have won a national reputation because of their remarkable and durable
qualities. They are not the best merely because they are American made,
and the only harmonicas made in this country, but they stand competition
with the products of the world, embodying the very best musical qualities
and workmanship.'
BELL BRAND HARMONICAS
CAN BE PROCURED FROM THE FOLLOWING WHOLESALE HOUSES
C. BRUNO & SON, New York City, N. Y.
BUEGELEISEN & JACOBSON, New York City, N. Y.
OLIVER DITSON CO., Boston, Mas*.
C. H. DITSON & CO., New York City.
W. J. DYER & BRO., St. Paul, Minn.
J. W. JENKINS SONS' MUSIC CO., Kansas City, Mo. j
THE RUDOLPH WURLITZER CO., Cincinnati, O.
ROBT. C. KRETSCHMAR, Philadelphia, Pa.
KOERBER-BRENNER MUSIC CO., St. Louis, Mo.
LYON & HEALY, Chicago, 111.
C. MEISEL, New York City, N. Y.
SHERMAN, CLAY & CO., San Francisco, Cal.
JOS. W. STERN & CO., New York City, N. Y.
TONK BROS. CO., Chicago, 111.
THE RUDOLPH WURLITZER CO., Chicago, 111.
The National Musical String Co., 57,*j
THE MUSIC TRADE REVIEW
THE COLLECTOR ERRED.
A Case Where It Was Not Necessary for Im-
porters to Protest.
An order from the Board of United States Gen-
eral Appraisers for the reliquidatio.n of entries of
goods in bonded warehouses issued during the life-
time of the tariff under which the merchandise was
imported is mandatory upon collectors of customs,
regardless of the fact that before the reliquidation
began a new tariff was in effect. In such cases, it
is held by Judge Waite, in a decision made recently
for Board 3, that importers are not required to
file new protests with the collector under such new
law.
D. H. Arnold & Co. and others, New York, im-
po.rted woolen fabrics while the tariff act of 1897
was in force. After entry, the collector liquidated,
and in this action he added to the dutiable value
2Va per cent, ad valorem for commissions, to make
what he regarded as correct foreign market value,
protests follo.wed, and, on appeal, were sustained.
The collector then claimed that as a new law
had been passed, superseding the law under which
the original liquidation was made, he was bound
to reliquidate on all those cases which were in
bonded warehouses at the time the new law was
passed, and that against such reliquidation the im-
porters were bo.und to protest within the time pre-
scribed by the statute, regardless of the action of
the board in ordering a reliquidation while the act
o.f 1897 was effective. The importers failed to iile
any protests under the new act, with the result that
the collector ignored the board's order and reliqui-
dated, including the commission items in the
dutiable value.
Judge Waite holds that it was unnecessary for
the importers to protest against the reliquidation
made after the law of 1909 went into effect, as
claimed by the Government. It is held that the
collector had no authority to ignore the judgment
of the board and court. It is pointed out that if
any error was discovered in the proceedings before
the board in the first instance such evidence should
have been bro.ught to the attention of the court and
a modification of the judgment asked. The col-
lector is directed to reliquidate the entries, omit-
ting the items of commissions from the dutiable
value.
PLACES ORDERSJN NEW YORK.
H. V. Baxter, of the Baxter-Northup Co., Los
Angeles, Visits Musical Merchandise Centers
and Discusses General Coast Conditions-
One of the visitors this week to the local
musical merchandise trade was H. V. Baxter,
head of the Baxter-Northup Co., Los Angeles,
Cal., prominent musical merchandise dealers and
also representatives of the Victor Talking Ma-
chine Co. and the Columbia Graphophone Co.
Mr. Baxter visited New York for the purpose of
selecting new stock for the spring and summer
trade, and placed substantial orders that indicated
his belief in the future prosperity of the musical
merchandise business on the Coast.
"We are closing a very satisfactory business
with our complete musical merchandise line," said
Mr. Baxter, when seen by a representative of
The Review. "Our band instrument trade is con-
stantly increasing, and although some houses in
o,ur line are pessimistic over the present industrial
stiuation, our business since the first of the year
has been very gratifying." Mr. Baxter will prob-
ably remain in the East about six weeks visiting
the trade and selecting stock for early shipment to
Los Angeles.
51
August 1, so that there may be ample time to con-
sider thoroughly the subjects prior to the opening
of the conference. Collectors are also requested
to prepare their estimates for the expense of col-
lecting the revenue from customs in their re-
spective districts for the fiscal year 1914, and bring
them to the conference.
VIOLIN CH]N REST.
Details of Patent Just Granted to Charles J.
Edlavitch, of Baltimore.
(Special to The Review.)
WASHINGTON, D. C, May 4.—Charles J. Ed-
lavitch, of Baltimore, Md., was this week granted
patent No. 1,09-1,984 on a violin chin rest, and par-
ticularly to that character of device consisting of
chin and shoulder plates which are disposed re-
spectively upon the-upper and lower surfaces of
the violin at its rear edge and held in position by
adjustable clamping members. In this type of de-
vice, which is now in common use, the clamping
members are relatively close together and create a
strain at a single point of the violin which is often
destructive and in many other cases requires fre-
quent repair.
Again there is a further objection of a
serious nature to this type of device in that the
outer edges of the chin and shoulder plates are
alone supported, the inner edges being free, and
constant care is required to prevent the inner edge;
of the plates from being pressed inwardly in con-
tact with the surface of the violin. It is apparent
that such a contact destroys in a measure the tone
of the instrument and that even the best of care
CUSTOMS COLLECTORS TO MEET.
fails at times to prevent this tone-destroying con-
The Treasury Department has notified the cus- tact.
toms officials of the country that the second an-
The object of the invention is therefore to pro-
nual conference o.f Collectors will be held in New vide chin and shoulder plates with extended side
York, September 14 to 19, inclusive. The depart-
shanks adapted to project around one side of the
ment desires that questions to be discussed at this
instrument in order to permit of the use of widely
convention be submitted to the Secretary of the
spaced clamping members, and in order to ef-
Treasury by July 1. The department will then se-
fectively prevent the inner portions of the chin
lect the questions which it is thought advisable to
and shoulder plates from movement against the
discuss, and transmit copies to each Collector by surface of the instrument.
Bell Brand Harmonicas
"Made in America"
Have won a national reputation because of their remarkable and durable
qualities. They are not the best merely because they are American made,
and the only harmonicas made in this country, but they stand competition
with the products of the world, embodying the very best musical qualities
and workmanship.'
BELL BRAND HARMONICAS
CAN BE PROCURED FROM THE FOLLOWING WHOLESALE HOUSES
C. BRUNO & SON, New York City, N. Y.
BUEGELEISEN & JACOBSON, New York City, N. Y.
OLIVER DITSON CO., Boston, Mas*.
C. H. DITSON & CO., New York City.
W. J. DYER & BRO., St. Paul, Minn.
J. W. JENKINS SONS' MUSIC CO., Kansas City, Mo. j
THE RUDOLPH WURLITZER CO., Cincinnati, O.
ROBT. C. KRETSCHMAR, Philadelphia, Pa.
KOERBER-BRENNER MUSIC CO., St. Louis, Mo.
LYON & HEALY, Chicago, 111.
C. MEISEL, New York City, N. Y.
SHERMAN, CLAY & CO., San Francisco, Cal.
JOS. W. STERN & CO., New York City, N. Y.
TONK BROS. CO., Chicago, 111.
THE RUDOLPH WURLITZER CO., Chicago, 111.
The National Musical String Co., 57,*j
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