Music Trade Review
Issue: 1915 Vol. 61 N. 4 - Page 40
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THE MUSIC TRADE REVIEW
TAKING ILLEGAL DUTIES.
Suit
Brought to Test Treasury
Reappraisements.
Ruling on
A case of general interest to importers in the
musical merchandise field, as well as other lines,
was that taken before the Board of General Ap-
praisers by Mills & Gibb, who have brought an
action to test the provisions in Paragraph 1 of
Section 3 of the present tariff, authorizing the Sec-
retary of the Treasury to direct liquidation of en-
tries for less than the entered value where im-
porters have made additions to meet advances
made in value by the appraiser upon previous in-
voices and are finally sustained upon appeal to re-
appraisement.
The Treasury Department has held since the en-
actment of the law that it can only grant relief
under this section where the importer's invoice
values are wholly sustained upon appeal for reap-
praisement. The result is that, even though an
importer practically wins an appeal, he still has to
pay duties upon the illegal values found by the
appraiser, and which the importer has met by cor-
responding additions upon entries of later ship-
ments, if under the board's decision there is any
advance, however slight, above his invoice values.
Where the appraiser has made advances in value
upon a shipment of goods the practice has become
quite general upon the part of importers to make
additions upon entry of later shiprrients of the
same goods to meet such advances, and thus avoid
the penalties that would result if the appraiser's ad-
vances were finally sustained on reappraisement.
Thomas M. Lane has filed a brief for the import-
ing interests, in which he points out that, under the
law and the form of appeal for reappraisement pre-
scribed by the Treasury Department, the importer
is only required to sustain the contention that the
appraiser's valuation is "too high," and is not com-
pelled to establish the correctness of his invoice
values to the last penny. It is contended, there-
fore, that where the board reduces the appraised
value the importer's contention is sustained within
the meaning of the statute. Mr. Lane argues that
Paragraph 1 is new legislation intended to confer
a valuable right upon the importers which cannot
be defeated by the Secretary's misconstruction of
the statute. He therefore maintains that under the
decisions of the Supreme Court the statute should
be treated as mandatory and as requiring the Sec-
retary to direct liquidation upon less than the in-
voice value whenever the importer's contention
that the appraisal is too high has been sustained
uron appeal, regardless of whether the importer's
invoice values are upheld to the last fraction.
Black Diamond
Strings
THE WORLD'S BEST
One of the most popular lines of the banjo
family instruments now on the market is the S. S.
Dance Craze Has Made the Various Types of
Stewart line, which is merchandised by Buegelei-
Instruments of the Banjo Family a Big sen & Jacobson, 113 University place, New York.
Factor in Small Orchestras for Cabarets.
This line is widely recognized by musicians.
Two of the best sellers in the S. S. Stewart line
With the advent of the warm weather months
are
the No. 107 banjo-banjeaurine, shown here-
and the impetus given the dance craze at the sum-
with,
and the No. 140 S. S. Stewart 'cello, tango
mer resorts there has been a marked increase in
banjo-mandolin. The No. 107 banjo-banjeaurine
is sold by dealers from coast to coast and is known
for its exceptional tonal beauty. It lias a ten-inch
German silver rim, twenty-four nickel brackets,
ebony finger-board, carved neck, twenty-two frets,
patent non-slipping keys, brace attachment for
holding neck firmly to the rim, pearl inlaid head
and position dots.
THE BANJO FAMILY POPULAR.
IN TONE
STYLE & DURABILITY
H6HNIR
&AccoRDEONS
HARMONICAS
ARE RECOGNIZED AS THE
WORL0S BEST"
WEYMANN&SON
Incorporated
Manufacturers of
The Famous
Weymann Mandolutes and
"Keystone State" Instruments
1010 Ckertnul St., Philadelphia, Pa.
B. & J. No. 107 Banjo-Banjeaurine.
the demand for the instruments comprising the
banjo family. For the past year or so dance music
enthusiasts have maintained that the banjo, banjo-
mandolin, banjo-banjeaurine, etc., are ideal for
dancing purposes, and many banjo orchestras have
been formed recently.
The oldest aivd
largest musical
merchandise house
in America
New Brunswick, N. J .
others.
Excelsior drums cost more because they are
worth more. Cost more to make.
We could mate them cost less by using 1 cheaper
material, use less care in making- them, and dis-
pense with the new patented improvements.
If we did, however. Excelsior Drums would not
be the Standard as they are to-day. "Write for
catalogue.
EXCEI SIOR DRUM WORKS
A. Q. SOISTMAJT, Vice-Pres. and Gen. Manager,
Tenth and Market Streets,
CAMDEN, N. J.
Modem
Service
ATTRACTIVE
SPECIALTIES
AUGUST MULLER
and J. HEBERLEIN, VIO-
LINS, VIOLAS AND CELLOS
MITTENWALD VIOLIN STRINGS
SEND FOR COMPLETE CATALOG
laiional Musical Siring Co.
EXCELSIOR
DRUMS Z STANDARD
Some dealers may say that they cost more than
Manufacturers, Importers
Publisher*. Largest and
most complete stock of
Musical Merchan-
dise i n t h e
trade.
C.Bruno & Soiunc
351-53 ^Ave.Newyork
UEGELEISEN
& JACOBSON
1 1 3 - U S University Place
MUSICAL
Merchandise
Cincinnati
Chicago
Largest Jobbers in America of
ODERN
USICAL
ERCHANDISE
M
THE MUSIC TRADE REVIEW
TAKING ILLEGAL DUTIES.
Suit
Brought to Test Treasury
Reappraisements.
Ruling on
A case of general interest to importers in the
musical merchandise field, as well as other lines,
was that taken before the Board of General Ap-
praisers by Mills & Gibb, who have brought an
action to test the provisions in Paragraph 1 of
Section 3 of the present tariff, authorizing the Sec-
retary of the Treasury to direct liquidation of en-
tries for less than the entered value where im-
porters have made additions to meet advances
made in value by the appraiser upon previous in-
voices and are finally sustained upon appeal to re-
appraisement.
The Treasury Department has held since the en-
actment of the law that it can only grant relief
under this section where the importer's invoice
values are wholly sustained upon appeal for reap-
praisement. The result is that, even though an
importer practically wins an appeal, he still has to
pay duties upon the illegal values found by the
appraiser, and which the importer has met by cor-
responding additions upon entries of later ship-
ments, if under the board's decision there is any
advance, however slight, above his invoice values.
Where the appraiser has made advances in value
upon a shipment of goods the practice has become
quite general upon the part of importers to make
additions upon entry of later shiprrients of the
same goods to meet such advances, and thus avoid
the penalties that would result if the appraiser's ad-
vances were finally sustained on reappraisement.
Thomas M. Lane has filed a brief for the import-
ing interests, in which he points out that, under the
law and the form of appeal for reappraisement pre-
scribed by the Treasury Department, the importer
is only required to sustain the contention that the
appraiser's valuation is "too high," and is not com-
pelled to establish the correctness of his invoice
values to the last penny. It is contended, there-
fore, that where the board reduces the appraised
value the importer's contention is sustained within
the meaning of the statute. Mr. Lane argues that
Paragraph 1 is new legislation intended to confer
a valuable right upon the importers which cannot
be defeated by the Secretary's misconstruction of
the statute. He therefore maintains that under the
decisions of the Supreme Court the statute should
be treated as mandatory and as requiring the Sec-
retary to direct liquidation upon less than the in-
voice value whenever the importer's contention
that the appraisal is too high has been sustained
uron appeal, regardless of whether the importer's
invoice values are upheld to the last fraction.
Black Diamond
Strings
THE WORLD'S BEST
One of the most popular lines of the banjo
family instruments now on the market is the S. S.
Dance Craze Has Made the Various Types of
Stewart line, which is merchandised by Buegelei-
Instruments of the Banjo Family a Big sen & Jacobson, 113 University place, New York.
Factor in Small Orchestras for Cabarets.
This line is widely recognized by musicians.
Two of the best sellers in the S. S. Stewart line
With the advent of the warm weather months
are
the No. 107 banjo-banjeaurine, shown here-
and the impetus given the dance craze at the sum-
with,
and the No. 140 S. S. Stewart 'cello, tango
mer resorts there has been a marked increase in
banjo-mandolin. The No. 107 banjo-banjeaurine
is sold by dealers from coast to coast and is known
for its exceptional tonal beauty. It lias a ten-inch
German silver rim, twenty-four nickel brackets,
ebony finger-board, carved neck, twenty-two frets,
patent non-slipping keys, brace attachment for
holding neck firmly to the rim, pearl inlaid head
and position dots.
THE BANJO FAMILY POPULAR.
IN TONE
STYLE & DURABILITY
H6HNIR
&AccoRDEONS
HARMONICAS
ARE RECOGNIZED AS THE
WORL0S BEST"
WEYMANN&SON
Incorporated
Manufacturers of
The Famous
Weymann Mandolutes and
"Keystone State" Instruments
1010 Ckertnul St., Philadelphia, Pa.
B. & J. No. 107 Banjo-Banjeaurine.
the demand for the instruments comprising the
banjo family. For the past year or so dance music
enthusiasts have maintained that the banjo, banjo-
mandolin, banjo-banjeaurine, etc., are ideal for
dancing purposes, and many banjo orchestras have
been formed recently.
The oldest aivd
largest musical
merchandise house
in America
New Brunswick, N. J .
others.
Excelsior drums cost more because they are
worth more. Cost more to make.
We could mate them cost less by using 1 cheaper
material, use less care in making- them, and dis-
pense with the new patented improvements.
If we did, however. Excelsior Drums would not
be the Standard as they are to-day. "Write for
catalogue.
EXCEI SIOR DRUM WORKS
A. Q. SOISTMAJT, Vice-Pres. and Gen. Manager,
Tenth and Market Streets,
CAMDEN, N. J.
Modem
Service
ATTRACTIVE
SPECIALTIES
AUGUST MULLER
and J. HEBERLEIN, VIO-
LINS, VIOLAS AND CELLOS
MITTENWALD VIOLIN STRINGS
SEND FOR COMPLETE CATALOG
laiional Musical Siring Co.
EXCELSIOR
DRUMS Z STANDARD
Some dealers may say that they cost more than
Manufacturers, Importers
Publisher*. Largest and
most complete stock of
Musical Merchan-
dise i n t h e
trade.
C.Bruno & Soiunc
351-53 ^Ave.Newyork
UEGELEISEN
& JACOBSON
1 1 3 - U S University Place
MUSICAL
Merchandise
Cincinnati
Chicago
Largest Jobbers in America of
ODERN
USICAL
ERCHANDISE
M
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