Music Trade Review
Issue: 1915 Vol. 61 N. 18 - Page 74
Music Trade Review -- © mbsi.org, arcade-museum.com -- digitized with support from namm.org
THE MUSIC TRADE REVIEW
THE "LYRA" GUITAR
A SUBJECT OF CONTROVERSY.
Is Proving One of the Popular Sellers in the
Much Dissatisfaction with the Construction
Extensive Catalog of C. Bruno & Son, Inc.
Placed by the Treasury Department Upon
Paragraph 1 of Section 3 in the Tariff Act.
One of the most popular instruments in the ex-
tensive catalog of C. Bruno & Son, Inc., 353 Fourth
avenue, New York, musical merchandise importers
and jobbers, is the "Lyra" guitar, designated as
No. 530, which was introduced a short time ago.
This instrument has achieved country-wide sue-
There has been much dissatisfaction with the
construction placed by the Treasury Department
upon paragraph 1 of section 3 of the Tariff Act of
October 3, 1913. Since the passage of that act there
has been continual controversy over the meaning
of the following provision in that section:
The duty shall, not, however, be assessed in any case
upon an amount less than the entered value, unless by
direction of the Secretary of the Treasury in cases in
which the importer certifies at the time of entry that the
entered value is higher than the foreign market value and
that the goods are so entered in order to meet advances
by the appraiser in similar cases then pending on appeal
for reappraisement, and the importer's contention shall
subsequently be sustained by a final decision on reappraise-
ment, and it shall appear that the action of the importer on
entry was taken in good faith, after due diligence and in-
quiry on his part, and the Secretary of the Treasury shall
accompany his directions with a statement of his conclusions
and his reasons therefor.
After the appraiser has made an advance in
value upon an invoice of a given commodity and
the importer has taken an appeal from reappraise-
ment, months sometimes elapse before the question
of value is settled by a final decision of the Board
of General Appraisers. In the meantime shipments
of the same goods may be arriving at frequent in-
tervals and each shipment will be advanced by the
appraiser and heavy penalties imposed if the im-
porter fails to sustain his contention on the appeal.
mini
linn
Of course it has always been possible for the
HUM
importer to avoid penalty by making additions
nun
upon the entries covering the later shipments to
linn
linn
m e t the advance made by the appraiser. Under
IBIIIBI
the law as it existed before October 3, 1913, how-
IB1II0I
ever, this course had the disadvantage that if the
importer won upon the appeal in his test case, he
would still have to pay duty upon his entered value
for the subsequent shipments, as the law as it then
stood made the entered value absolutely conclusive
upon him. It was to remedy this condition of af-
fairs that the above provision was inserted in the
new law, giving the Secretary of the Treasury au-
thority to direct a liquidation upon less than the
entered value where the importers were sustained
upon the appeal for reappraisement.
Importers complain, however, that the strict con-
struction of this law by the Treasury Department
has largely defeated its purpose. The Department
construes the words "sustained by final decision on
reappraisement" to mean that the importer's invoice
must be completely sustained. The result is that
"Lyra" Guitar, No. 530.
cess with the Bruno dealers, due to its splendid even though the appraiser's advance may be greatly
tonal qualities and the fact that it has given perfect reduced the Department refuses to grant a cor-
satisfaction under the most exacting conditions. responding reduction in the entered value of the
The "Lyra" guitars are manufactured in various later shipments, upon the ground that the import-
styles and sizes, No. 530 being especially worthy er's contention has not been sustained on reap-
praisement. This means that, though the importer,
of mention because of its instantaneous success.
for all practical purposes, wins the appeal in the
The No. 530 "Lyra" guitar is of standard size,
maple, stained dark mahogany, variegated or test case, he still has to pay duties upon the later
shaded, very highly polished and with front and shipments on the basis of the illegal advance made
back heavily inlaid; also with celluloid inlaid by the appraiser which he has met by corresponding
edges front and back, and sound hole, top and additions upon entry in order to avoid possible
back slightly convex; fingerboard celluloid bound. penalties.
As many cases arise in which the importer is
Tts moderate price is another special feature.
Him
mini
man
inn
successful in largely reducing the advance made by
the appraiser, but is still left with a slight advance
above the invoice values, it is felt that the depart-
ment's interpretation works a hardship which was
not intended by Congress in framing the present
law.
THE DEMAND_FOR VIOLINS.
Increased Appreciation of the Rudolph Cremona
Solo Violins Which Are Featured So Prom-
inently in the Catalog of the Wurlitzer Co.
An interesting and valuable section of the ex-
tensive musical merchandise catalog issued by the
Rudolph Wurlitzer Co., Cincinnati, O., is that de-
voted to violins. This company manufactures a
complete line of violins, ranging in price from a
few dollars to several hundreds. During the past
years several of the Wurlitzer violin lines have
been handled in their entirety by musical merchan-
dise dealers and have won praise for their excellent
qualities.
One of the popular violin lines represented in the
Wurlitzer catalog is the Rudolph Wurlitzer Cremona
Solo violin, which is marketed in three styles, retail-
ing at $35, $65 and $150. The latter instrument,
known as No. 4598, possesses numerous qualities of
importance, summed up in the following catalog
description :
"In t'.iis splendid violin the celebrated Dolphin
Stradivarius has been taken as model and closely
followed. As will be seen from the color illus-
tration, it is of noble proportions—full and broad.
Every detail of workmanship is carefully carried
out and finished. The scroll has the beautiful char-
acter of the original, the character of^the wood is
as near like t.iat employed by Stradivarius as it is
possible to obtain. The real oil varnish, with its
wealth of luster and color, becomes more charming
with each year of use. The tone is the ideal solo
concert tone, unusually large, and of remarkable
breadth and resonance, and responding nobly to the
lightest touch of the bow. -We also make this num-
ber in Joseph Guarnerius model, using as an exam-
ple the famous Paganini Guarnerius."
DEATH OF MRS^NNIE E. JACOT.
Mrs. Jennie E. Jacot, widow of C. H. Jacot, one
ot the pioneers of the music-box and talking ma-
chine business, died this week at her home in
Stapleton, Staten Island, N. Y., in her ninety-sec-
ond year. Mrs. Jacot, who was promient for many
years in locaf French circles, is survived by her
son, A. H. Jacot, Victor dealer, owner of the Ideal
Music Co., 29 John street, New York.
A TRENCHjORCHESTRA.
An "orchestra" heard in one of the British
trenches consisted of seven mouth organs, a melo-
deon, two flutes, one large biscuit canister, one
small b'scuit canister and one triangle.
Consult the Universal Want Directory of
The Review. In it advertisements are inserted
free of charge for men who desire positions
of any kind.
ASHLAND QUALITY
?\ MUSIC STRINGS
Unexcelled for Strength
Made of Highest Ouality Gut
Made by experts in the most modern musical string factory in the country,
to the finished strings every precaution is taken to insure perfection,
exclusive process withstand, dampness and climatic conditions.
VIOLIN E-4 LENGTHS
LARGE STOCKS, PROMPT SHIPMENTS
From the raw material
Strings made by our
.00 to $5.00 per Bundle
WRITE TODAY FOR PRICE LIST
Ashland Manufacturing Company
Dept. B 4100 S. Ashland Avenue, CHICAGO
THE MUSIC TRADE REVIEW
THE "LYRA" GUITAR
A SUBJECT OF CONTROVERSY.
Is Proving One of the Popular Sellers in the
Much Dissatisfaction with the Construction
Extensive Catalog of C. Bruno & Son, Inc.
Placed by the Treasury Department Upon
Paragraph 1 of Section 3 in the Tariff Act.
One of the most popular instruments in the ex-
tensive catalog of C. Bruno & Son, Inc., 353 Fourth
avenue, New York, musical merchandise importers
and jobbers, is the "Lyra" guitar, designated as
No. 530, which was introduced a short time ago.
This instrument has achieved country-wide sue-
There has been much dissatisfaction with the
construction placed by the Treasury Department
upon paragraph 1 of section 3 of the Tariff Act of
October 3, 1913. Since the passage of that act there
has been continual controversy over the meaning
of the following provision in that section:
The duty shall, not, however, be assessed in any case
upon an amount less than the entered value, unless by
direction of the Secretary of the Treasury in cases in
which the importer certifies at the time of entry that the
entered value is higher than the foreign market value and
that the goods are so entered in order to meet advances
by the appraiser in similar cases then pending on appeal
for reappraisement, and the importer's contention shall
subsequently be sustained by a final decision on reappraise-
ment, and it shall appear that the action of the importer on
entry was taken in good faith, after due diligence and in-
quiry on his part, and the Secretary of the Treasury shall
accompany his directions with a statement of his conclusions
and his reasons therefor.
After the appraiser has made an advance in
value upon an invoice of a given commodity and
the importer has taken an appeal from reappraise-
ment, months sometimes elapse before the question
of value is settled by a final decision of the Board
of General Appraisers. In the meantime shipments
of the same goods may be arriving at frequent in-
tervals and each shipment will be advanced by the
appraiser and heavy penalties imposed if the im-
porter fails to sustain his contention on the appeal.
mini
linn
Of course it has always been possible for the
HUM
importer to avoid penalty by making additions
nun
upon the entries covering the later shipments to
linn
linn
m e t the advance made by the appraiser. Under
IBIIIBI
the law as it existed before October 3, 1913, how-
IB1II0I
ever, this course had the disadvantage that if the
importer won upon the appeal in his test case, he
would still have to pay duty upon his entered value
for the subsequent shipments, as the law as it then
stood made the entered value absolutely conclusive
upon him. It was to remedy this condition of af-
fairs that the above provision was inserted in the
new law, giving the Secretary of the Treasury au-
thority to direct a liquidation upon less than the
entered value where the importers were sustained
upon the appeal for reappraisement.
Importers complain, however, that the strict con-
struction of this law by the Treasury Department
has largely defeated its purpose. The Department
construes the words "sustained by final decision on
reappraisement" to mean that the importer's invoice
must be completely sustained. The result is that
"Lyra" Guitar, No. 530.
cess with the Bruno dealers, due to its splendid even though the appraiser's advance may be greatly
tonal qualities and the fact that it has given perfect reduced the Department refuses to grant a cor-
satisfaction under the most exacting conditions. responding reduction in the entered value of the
The "Lyra" guitars are manufactured in various later shipments, upon the ground that the import-
styles and sizes, No. 530 being especially worthy er's contention has not been sustained on reap-
praisement. This means that, though the importer,
of mention because of its instantaneous success.
for all practical purposes, wins the appeal in the
The No. 530 "Lyra" guitar is of standard size,
maple, stained dark mahogany, variegated or test case, he still has to pay duties upon the later
shaded, very highly polished and with front and shipments on the basis of the illegal advance made
back heavily inlaid; also with celluloid inlaid by the appraiser which he has met by corresponding
edges front and back, and sound hole, top and additions upon entry in order to avoid possible
back slightly convex; fingerboard celluloid bound. penalties.
As many cases arise in which the importer is
Tts moderate price is another special feature.
Him
mini
man
inn
successful in largely reducing the advance made by
the appraiser, but is still left with a slight advance
above the invoice values, it is felt that the depart-
ment's interpretation works a hardship which was
not intended by Congress in framing the present
law.
THE DEMAND_FOR VIOLINS.
Increased Appreciation of the Rudolph Cremona
Solo Violins Which Are Featured So Prom-
inently in the Catalog of the Wurlitzer Co.
An interesting and valuable section of the ex-
tensive musical merchandise catalog issued by the
Rudolph Wurlitzer Co., Cincinnati, O., is that de-
voted to violins. This company manufactures a
complete line of violins, ranging in price from a
few dollars to several hundreds. During the past
years several of the Wurlitzer violin lines have
been handled in their entirety by musical merchan-
dise dealers and have won praise for their excellent
qualities.
One of the popular violin lines represented in the
Wurlitzer catalog is the Rudolph Wurlitzer Cremona
Solo violin, which is marketed in three styles, retail-
ing at $35, $65 and $150. The latter instrument,
known as No. 4598, possesses numerous qualities of
importance, summed up in the following catalog
description :
"In t'.iis splendid violin the celebrated Dolphin
Stradivarius has been taken as model and closely
followed. As will be seen from the color illus-
tration, it is of noble proportions—full and broad.
Every detail of workmanship is carefully carried
out and finished. The scroll has the beautiful char-
acter of the original, the character of^the wood is
as near like t.iat employed by Stradivarius as it is
possible to obtain. The real oil varnish, with its
wealth of luster and color, becomes more charming
with each year of use. The tone is the ideal solo
concert tone, unusually large, and of remarkable
breadth and resonance, and responding nobly to the
lightest touch of the bow. -We also make this num-
ber in Joseph Guarnerius model, using as an exam-
ple the famous Paganini Guarnerius."
DEATH OF MRS^NNIE E. JACOT.
Mrs. Jennie E. Jacot, widow of C. H. Jacot, one
ot the pioneers of the music-box and talking ma-
chine business, died this week at her home in
Stapleton, Staten Island, N. Y., in her ninety-sec-
ond year. Mrs. Jacot, who was promient for many
years in locaf French circles, is survived by her
son, A. H. Jacot, Victor dealer, owner of the Ideal
Music Co., 29 John street, New York.
A TRENCHjORCHESTRA.
An "orchestra" heard in one of the British
trenches consisted of seven mouth organs, a melo-
deon, two flutes, one large biscuit canister, one
small b'scuit canister and one triangle.
Consult the Universal Want Directory of
The Review. In it advertisements are inserted
free of charge for men who desire positions
of any kind.
ASHLAND QUALITY
?\ MUSIC STRINGS
Unexcelled for Strength
Made of Highest Ouality Gut
Made by experts in the most modern musical string factory in the country,
to the finished strings every precaution is taken to insure perfection,
exclusive process withstand, dampness and climatic conditions.
VIOLIN E-4 LENGTHS
LARGE STOCKS, PROMPT SHIPMENTS
From the raw material
Strings made by our
.00 to $5.00 per Bundle
WRITE TODAY FOR PRICE LIST
Ashland Manufacturing Company
Dept. B 4100 S. Ashland Avenue, CHICAGO
Future scanning projects are planned by the International Arcade Museum Library (IAML).