Music Trade Review
Issue: 1920 Vol. 71 N. 2 - Page 40
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40
THE MUSIC TRADE REVIEW
JULY 10,
1920
IN THE MUSICAL MERCHANDISE DOMAIN—(Continued from page 39)
APPRAISING IMPORTATIONS OF MUSICAL INSTRUMENTS
American Manufacturers Finding a Handicap in Customs Ruling Whereby Goods Imported From
Germany Are Appraised for Duty on the Basis of Their Cost in Country of Manufacture
A number of American manufacturers of mu-
sical instruments have complained over the most
unusual situation which has developed regard-
ing the customs appraisal of musical instruments
and other merchandise imported into this coun-
try from Germany. As is generally known by
importers, the export price of a musical instru-
ment is often many times the home price. Not-
withstanding this fact, the customs officials,
under the present interpretation of the law, are
compelled to appraise the goods on the basis
of the home, or lower value. It can be easily
seen that this creates a situation which is ex-
tremely favorable to importers of German mer-
chandise. It is this condition which American
manufacturers regard as detrimental to their
interests. This situation has never before arisen
and, in the opinion of the customs officials, is
not likely to continue after normal conditions
are restored in Germany.
Under the tariff laws, ad valorem duties are
assessed on the basis of the wholesale value
prevailing in the foreign market at the time of
exportation. This regulation works to the dis-
tinct disadvantage of the American importer in
cases where the purchase price is lower than
the wholesale price prevailing in the market of
exportation. In cases of this kind, where an
importer obtains merchandise at bargain prices,
he is compelled to pay duty on the basis of
the prevailing or, in most instances, the higher
price.
As the situation now stands in Germany, the
government permits exportation under license
only at prices fixed by regulation. An article
was entered here recently which sold in the
German home market for 40 marks. The ex-
port price was 375 marks. Duty was assessed
on the basis of 40 marks. It can readily be seen
that the rule, established by the customs officers,
whereby importers cannot have goods appraised
at a price lower than the prevailing market
price now operates in favor of goods imported
from Germany, where the export price is higher
than the prevailing market price in the home
markets of Germany. To hold otherwise would
place the customs officers in a ridiculous posi-
tion and justify the charge of blind inconsis-
tency in appraisal practices.
As a matter of fact, certain merchandise is
now being imported from England where the
export price is lower than the home price. The
importers, however, are compelled to pay duty
on the basis of the home price, which is higher.
To hold, therefore, that in the case of England
one rule applied, and in the case of Germany
JOHNFRIEDRKH&BRO
^
e
RUM!
the opposite rule should govern, would be im-
possible, so that American importers of Ger-
man musical instruments are now placed in the
unique position of being able to "put one over"
on the customs appraisal officers.
This question was recently tested before the
Board of United States General Appraisers in
the case of print paper imported from Canada.
The home price was 4 cents per pound and the
export price 7 cents per pound. The appraisers
assessed duty on the basis of the higher figure.
The case was appealed and reviewed before the
customs tribunal. A decision was rendered
holding that the rule, long in practice, where-
by duty is fixed on the basis of the home market
value in the country of exportation should pre-
vail. The entry was thereupon reliquidated on
the basis of the lower figure.
Special Deputy Appraiser of the Port George
W. Wolf, in discussing the matter, confirmed
the above statement that goods from Germany
MUSIC INSTRUCTION IN THE ARMY
Instruction in Voice and Piano, as Well as in
Band and Orchestra Instruments, Offered by
the Music School of the Fourth Division
The attention that is at present being given to
music in the United States Army is no more
strongly emphasized than in the recruiting cir-
cular recently sent out from the headquarters of
the Fourth Division at Camp Dodge, la. Ac-
cording to the circular, musical instruction is
not by any means confined to the band, but in-
cludes instruction in the piano and the voice.
Regarding the music school at the Fort, the
circular says.
Among the branches of instruction offered to
the men of the Fourth Division is the Music
School, under the direction of Howard Wade
Kimsey. In this school courses are given in
the following subjects: Sight reading, rudiments
of music, voice culture, piano, singing and in-
struction in band and orchestra instruments.
There is also a daily glee club practice, as well
as male quartet and chorus singing.
The Music School is in a large building, which
has four instruction rooms. These rooms are
used for studios for voice, piano, violin and band
and orchestra instruments respectively.
Howard Wade Kimsey, the director, has long
and varied experience in army music, as he was
among the first men appointed by the Commis-
sion on Training Camp Activities in 1917. His
work was at Fort Roots and Camp Pike, Little
Rock, Ark., with the Eighty-seventh Division.
Later he was traveling instructor of music for
the Southern Department, covering the entire
Texas border, then transferred to the north-
west for duty with the Puget Sound and Co-
lumbia River coast defenses. He was assigned
to Camp Dodge on January 1, 1920, and comes
awith a record of two and one-half years' con-
tinuous service as music director and song leader
in the United States Army. Prior to his en-
trance into the army he was a well-known con-
cert soloist and leader of community singing.
OLIVER DITSON GO.
MMTOIf. l i A t t .
T H E OLDEST AND
LARGEST MUSICAL
MERCHANDISE HOUSE
IN AMERICA
Sxolustrefy Whol^mml*
MTMUSKfO l « 4
yiotorDistributors
Manufacturer*
Importan tad M k m •»
MUSICAL
MERCHANDISE
were being appraised on the basis of the home
market value, which, under present conditions,
is very much lower than the export price. It
was the opinion of Mr. Wolf, however, that this
abnormal condition would be gradually adjusted
so that German goods would not receive the
advantage now accorded due to the unsettled
conditions in Germany.
The Special Deputy Appraiser stated that con-
siderable quantities of German merchandise
were arriving here and that the various manu-
facturers' associations in Germany were co-op-
erating with the customs officers in the matter
of arriving at correct values for dutiable pur-
poses. These associations fix the home value
which is certified to by the Spanish consul, who
is representing American interests in Berlin.
In the absence of better proof these values are
pretty generally accepted here as being correct.
Just as soon as conditions permit the Treas-
ury Department will perfect arrangements
whereby accurate trade information can be ob-
tained in Germany and forwarded to this coun-
try for the use of appraising officers. In the
meantime problems affecting the dutiable values
are solved in the best way possible.
Mrs. Howard Wade Kimsey, the teacher of
piano, is a professional musician of long ex-
perience on the concert platform and has had
the advantage of study under the best of in-
structors. For the past two years she has
been associated with Mr. Kimsey in his work as
music director in various camps.
Miss Buda Orth is teacher of violin. She
has toured the country at various times as solo
violinist and in some of the best orchestras,
and her work has won the highest praise. She
assists in the orchestra and in various musical
activities of the camp.
Band Leader Del Busto, Fourth Engineers,
has charge of the instruction in band and or-
chestra instruments, giving lessons daily. He
has had considerable experience as band leader
and orchestra leader and is thoroughly profi-
cient in this work.
There are forty-nine students enrolled in the
school at the present time, some of whom are
taking instruction in more than one department.
They are enrolled in departments as follows:
Voice, 14; piano, 23; violin, 9, and band and
orchestra instruments, 11.
The Fourth Division Music School offers a
thorough musical training that compares favor-
ably with the leading schools of the country.
TRADE A LITTLE SLOW
A. F. Moglie, violin manufacturer, at 1431
L5roadway, New York City, reports that the vio-
lin trade is confronted by a seasonal falling
cff. Conditions at the Moglie shop, however,
should pick up considerably with the return of
the New York Symphony Orchestra from
abroad this week. Mr. Moglie has a larjje fol-
lowing among the artists of the symphony or-
chestra.
Mitchell La Fontaine, a small goods retail
dealer at Broadway near 103rd street, New
York, has just completed a successful special
ukulele week, during which his sales for this in-
strument increased several hundred per cent.
Black Diamond
Strings
THE WORLD'S BEST
Attractive Sp*ctelti««
M o d e r n S«rvlc«
National Musical String Co.
UTAH MOTD VKU
New Brunswick, N. J.
40
THE MUSIC TRADE REVIEW
JULY 10,
1920
IN THE MUSICAL MERCHANDISE DOMAIN—(Continued from page 39)
APPRAISING IMPORTATIONS OF MUSICAL INSTRUMENTS
American Manufacturers Finding a Handicap in Customs Ruling Whereby Goods Imported From
Germany Are Appraised for Duty on the Basis of Their Cost in Country of Manufacture
A number of American manufacturers of mu-
sical instruments have complained over the most
unusual situation which has developed regard-
ing the customs appraisal of musical instruments
and other merchandise imported into this coun-
try from Germany. As is generally known by
importers, the export price of a musical instru-
ment is often many times the home price. Not-
withstanding this fact, the customs officials,
under the present interpretation of the law, are
compelled to appraise the goods on the basis
of the home, or lower value. It can be easily
seen that this creates a situation which is ex-
tremely favorable to importers of German mer-
chandise. It is this condition which American
manufacturers regard as detrimental to their
interests. This situation has never before arisen
and, in the opinion of the customs officials, is
not likely to continue after normal conditions
are restored in Germany.
Under the tariff laws, ad valorem duties are
assessed on the basis of the wholesale value
prevailing in the foreign market at the time of
exportation. This regulation works to the dis-
tinct disadvantage of the American importer in
cases where the purchase price is lower than
the wholesale price prevailing in the market of
exportation. In cases of this kind, where an
importer obtains merchandise at bargain prices,
he is compelled to pay duty on the basis of
the prevailing or, in most instances, the higher
price.
As the situation now stands in Germany, the
government permits exportation under license
only at prices fixed by regulation. An article
was entered here recently which sold in the
German home market for 40 marks. The ex-
port price was 375 marks. Duty was assessed
on the basis of 40 marks. It can readily be seen
that the rule, established by the customs officers,
whereby importers cannot have goods appraised
at a price lower than the prevailing market
price now operates in favor of goods imported
from Germany, where the export price is higher
than the prevailing market price in the home
markets of Germany. To hold otherwise would
place the customs officers in a ridiculous posi-
tion and justify the charge of blind inconsis-
tency in appraisal practices.
As a matter of fact, certain merchandise is
now being imported from England where the
export price is lower than the home price. The
importers, however, are compelled to pay duty
on the basis of the home price, which is higher.
To hold, therefore, that in the case of England
one rule applied, and in the case of Germany
JOHNFRIEDRKH&BRO
^
e
RUM!
the opposite rule should govern, would be im-
possible, so that American importers of Ger-
man musical instruments are now placed in the
unique position of being able to "put one over"
on the customs appraisal officers.
This question was recently tested before the
Board of United States General Appraisers in
the case of print paper imported from Canada.
The home price was 4 cents per pound and the
export price 7 cents per pound. The appraisers
assessed duty on the basis of the higher figure.
The case was appealed and reviewed before the
customs tribunal. A decision was rendered
holding that the rule, long in practice, where-
by duty is fixed on the basis of the home market
value in the country of exportation should pre-
vail. The entry was thereupon reliquidated on
the basis of the lower figure.
Special Deputy Appraiser of the Port George
W. Wolf, in discussing the matter, confirmed
the above statement that goods from Germany
MUSIC INSTRUCTION IN THE ARMY
Instruction in Voice and Piano, as Well as in
Band and Orchestra Instruments, Offered by
the Music School of the Fourth Division
The attention that is at present being given to
music in the United States Army is no more
strongly emphasized than in the recruiting cir-
cular recently sent out from the headquarters of
the Fourth Division at Camp Dodge, la. Ac-
cording to the circular, musical instruction is
not by any means confined to the band, but in-
cludes instruction in the piano and the voice.
Regarding the music school at the Fort, the
circular says.
Among the branches of instruction offered to
the men of the Fourth Division is the Music
School, under the direction of Howard Wade
Kimsey. In this school courses are given in
the following subjects: Sight reading, rudiments
of music, voice culture, piano, singing and in-
struction in band and orchestra instruments.
There is also a daily glee club practice, as well
as male quartet and chorus singing.
The Music School is in a large building, which
has four instruction rooms. These rooms are
used for studios for voice, piano, violin and band
and orchestra instruments respectively.
Howard Wade Kimsey, the director, has long
and varied experience in army music, as he was
among the first men appointed by the Commis-
sion on Training Camp Activities in 1917. His
work was at Fort Roots and Camp Pike, Little
Rock, Ark., with the Eighty-seventh Division.
Later he was traveling instructor of music for
the Southern Department, covering the entire
Texas border, then transferred to the north-
west for duty with the Puget Sound and Co-
lumbia River coast defenses. He was assigned
to Camp Dodge on January 1, 1920, and comes
awith a record of two and one-half years' con-
tinuous service as music director and song leader
in the United States Army. Prior to his en-
trance into the army he was a well-known con-
cert soloist and leader of community singing.
OLIVER DITSON GO.
MMTOIf. l i A t t .
T H E OLDEST AND
LARGEST MUSICAL
MERCHANDISE HOUSE
IN AMERICA
Sxolustrefy Whol^mml*
MTMUSKfO l « 4
yiotorDistributors
Manufacturer*
Importan tad M k m •»
MUSICAL
MERCHANDISE
were being appraised on the basis of the home
market value, which, under present conditions,
is very much lower than the export price. It
was the opinion of Mr. Wolf, however, that this
abnormal condition would be gradually adjusted
so that German goods would not receive the
advantage now accorded due to the unsettled
conditions in Germany.
The Special Deputy Appraiser stated that con-
siderable quantities of German merchandise
were arriving here and that the various manu-
facturers' associations in Germany were co-op-
erating with the customs officers in the matter
of arriving at correct values for dutiable pur-
poses. These associations fix the home value
which is certified to by the Spanish consul, who
is representing American interests in Berlin.
In the absence of better proof these values are
pretty generally accepted here as being correct.
Just as soon as conditions permit the Treas-
ury Department will perfect arrangements
whereby accurate trade information can be ob-
tained in Germany and forwarded to this coun-
try for the use of appraising officers. In the
meantime problems affecting the dutiable values
are solved in the best way possible.
Mrs. Howard Wade Kimsey, the teacher of
piano, is a professional musician of long ex-
perience on the concert platform and has had
the advantage of study under the best of in-
structors. For the past two years she has
been associated with Mr. Kimsey in his work as
music director in various camps.
Miss Buda Orth is teacher of violin. She
has toured the country at various times as solo
violinist and in some of the best orchestras,
and her work has won the highest praise. She
assists in the orchestra and in various musical
activities of the camp.
Band Leader Del Busto, Fourth Engineers,
has charge of the instruction in band and or-
chestra instruments, giving lessons daily. He
has had considerable experience as band leader
and orchestra leader and is thoroughly profi-
cient in this work.
There are forty-nine students enrolled in the
school at the present time, some of whom are
taking instruction in more than one department.
They are enrolled in departments as follows:
Voice, 14; piano, 23; violin, 9, and band and
orchestra instruments, 11.
The Fourth Division Music School offers a
thorough musical training that compares favor-
ably with the leading schools of the country.
TRADE A LITTLE SLOW
A. F. Moglie, violin manufacturer, at 1431
L5roadway, New York City, reports that the vio-
lin trade is confronted by a seasonal falling
cff. Conditions at the Moglie shop, however,
should pick up considerably with the return of
the New York Symphony Orchestra from
abroad this week. Mr. Moglie has a larjje fol-
lowing among the artists of the symphony or-
chestra.
Mitchell La Fontaine, a small goods retail
dealer at Broadway near 103rd street, New
York, has just completed a successful special
ukulele week, during which his sales for this in-
strument increased several hundred per cent.
Black Diamond
Strings
THE WORLD'S BEST
Attractive Sp*ctelti««
M o d e r n S«rvlc«
National Musical String Co.
UTAH MOTD VKU
New Brunswick, N. J.
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