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weight, for purposes of the tariff, is 100 kilograms (one kilogram equal to 2.2 pounds of the weight of the United States).

Many natural products are free of duty; among these I mention raw metals (except iron); cord wood; raw skins and hides; horse hair, camel hair; minerals; raw cotton, wool, and silk; coal, charcoal, and peat; pitch, tar, animal oil, &c. Others pay a low rate of duty; timber, for example, pays 0.10 mark per 100 kilograms; barrel staves, 0.30 mark; tan bark, 0.50 mark; soda, 1.50 marks. Pig-iron pays 1 mark per 100 kilograms; petroleum, 6 marks; meat, raw or preserved, is set down at 12 marks; preserved fruit at 60 marks. Cheese of all kinds pays 24 marks; fine zinc ware and fine iron ware, 24 marks per 100 kilograms. My reason for setting down the amount of duty assessed on some of the articles mentioned will presently appear. Wheat is 1 mark per 100 kilograms; rye, the same; barley, 0.50 mark; rape, 0.30 mark; flour, 2 marks; even such articles as cutlery, furniture, perfumeries, millinery goods, umbrellas, embroideries, silk dresses, silk hats, &c., are assessed by the 100 kilograms. As a matter of curiosity, I may mention that the last-named article (silk hats) is set down at 600 marks per 100 kilograms, and the last but one (silk dresses) at 900 marks.

The desire of the German Government, frequently expressed, to obtain the highest possible amount of revenue, by indirect methods of taxation, has already been referred to. There is no rotation in office in Germany. The tenure is a life tenure. Appointments to the higher offices are made after the completion of a course of study, prescribed by law, closed by thorough examination at the end of distinct curricula. Promotions are generally made very slowly and gradually, from place to place, as a reward for long and faithful service in the inferior position; in rare instances only, rapid promotion takes place, as a recogni tion of peculiar aptitude or superior qualification. The subordinate offices are given to subaltern army officers, who have served uninterruptedly for twelve years or more, and who desire to exchange the occupation of a drillmaster with that of a uniformed customs or internalrevenue officer or the like. As a matter of course, the members of this entire organization are intensely loyal. They study and apprehend quickly the general tendencies of the Imperial Government. They seek in every way to respond, not only to the direct instructions, but also to the general policy and desire of the Government, as revealed to them by the utterances of the ministers and official press.

The custom-house regulations are prescribed by the "Bundesrath," that body which represents the different German states, and therefore somewhat resembles our Senate, while the Reichstag, the principal legislative body, elected directly by the people by universal suffrage, corresponds more nearly to our House of Representatives. Subsequently to the law of 1870, and to carry out its provisions, viz, on the 19th day of November, 1871, the Reichstag passed a series of custom-house regulations with reference to inclosures (tare) of different articles of export. Most of these regulations are still in force. The general rule as to inclosure of goods (tare) is this: That on articles assessed at a rate not exceeding 6 marks per 100 kilograms, the duty is charged on the gross weight, while of those paying a higher rate than 6 marks, the net weight is ascertained and no charge made for the tare.

There are, however, many exceptions to this rule. One of these exceptions was, and is (for the regulation is still in force), to this effect, viz : That if the inclosure (tare) of an article of import belongs to a class of articles on which a duty of 24 marks per 100 kilograms, or more, is assessed, while the article it incloses pays a duty of 12 marks or less,

then the duty shall be assessed on the joint weight of the inclosure and the article inclosed, at the rate of the duty on the inclosure (tare).

It is very evident that this regulation was directed against frauds on the revenue; that its aim was to prevent, for instance, the importation of a material taxed at 24 marks or more, by making it serve as an inclosure (tare) of an article, taxed at say 3 or 4 marks per 100 kilograms. If this does not appear from the wording of the regulation itself, it does appear from the reading of the law to which these regulations are simply executory.

But right here the desire of the customs officers to propitiate as much as possible the aims of the Government made itself felt. The regulation referred to was used to change the existing revenue law and materially to raise the rates of duty on many articles. Up to the year 1879 it had been entirely dormant; now it became at once a living law. The spirit was lost sight of-it was carried out according to the letter. No intention to discriminate against any particular country is apparent. Nothing but a desire to increase the revenues, and at the same time to protect home production and industries, in defiance, it is true, of existing laws, can fairly be charged. But in the latter direction findings of fact are made, and decisions based thereon which stagger credulity. Americanpreserved meat, instead of being assessed at 12 marks per 100 kilograms, is admitted as "fine iron ware," because contained in tin boxes, and a duty of 24 marks per 100 kilograms; emery, which is free, if packed in tin boxes, is made to pay 24 marks, on the same ground; cheese, instead of 20 marks, if wrapped in tinfoil pays 24 marks, and there have been instances in which 200 marks were assessed, because, in the opinion of the custom-house officers, there was in the encasing an admixture of silver. Ink has been rated at 30 marks instead of 3 marks, because contained in what was declared to be "fine glassware." Well might a member of the Reichstag, commenting upon these absurdities, ask: "How else than in bottles was ink expected to be imported, when it was set down in the law at 3 marks per kilogram? Perhaps in sacks or blotting paper." A merchant imported a number of empty champagne bottles, sealed and labeled, to make a display in his showwindow. The bottles were assessed at the custom-house at 30 marks per 100 kilograms, as "fine glassware," probably because they were tastefully labeled. Knit jackets and coats have been charged 300 marks, instead of 100 marks, because they seemed to the zealous custom-house officers to come under the head of "millinery goods." I might continue the subject indefinitely. The German press is discussing these eccentricities with much interest. The comic papers have a regular column for "custom-house curiosa"-travestying the decisions of custom-house officials by the most grotesque inventions.

The absurdity of the proceeding has been brought to the attention of the Government by numerous German importers. The director of customs, Dr. Burchardt, has been called upon by members of the Reichstag to explain these anomalies. In answer to the questions addressed to this highest executive officer of the customs department, he has simply pointed to the regulation quoted.

It is clear that this construction of the regulation in question is utterly repugnant to the tariff law itself. The tariff law was enacted, as I have stated, by the Reichstag, agreed to by the Bundesrath, and signed and promulgated by the Emperor as the law of the land. The supplementary regulations, necessary to carry out the provisions of the tariff law, fall within the province of the Bundesrath. That these regulations must conform to and be consonant with the law, which they are intended to

weight, for purposes of the tariff, is 100 kilograms (one kilogram equal to 2.2 pounds of the weight of the United States).

Many natural products are free of duty; among these I mention raw metals (except iron); cord wood; raw skins and hides; horse hair, camel hair; minerals; raw cotton, wool, and silk; coal, charcoal, and peat; pitch, tar, animal oil, &c. Others pay a low rate of duty; timber, for example, pays 0.10 mark per 100 kilograms; barrel staves, 0.30 mark; tan bark, 0.50 mark; soda, 1.50 marks. Pig-iron pays 1 mark per 100 kilograms; petroleum, 6 marks; meat, raw or preserved, is set down at 12 marks; preserved fruit at 60 marks. Cheese of all kinds pays 24 marks; fine zinc ware and fine iron ware, 24 marks per 100 kilograms. My reason for setting down the amount of duty assessed on some of the articles mentioned will presently appear. Wheat is 1 mark per 100 kilograms; rye, the same; barley, 0.50 mark; rape, 0.30 mark; flour, 2 marks; even such articles as cutlery, furniture, perfumeries, millinery goods, umbrellas, embroideries, silk dresses, silk hats, &c., are assessed by the 100 kilograms. As a matter of curiosity, I may mention that the last-named article (silk hats) is set down at 600 marks per 100 kilograms, and the last but one (silk dresses) at 900 marks.

The desire of the German Government, frequently expressed, to obtain the highest possible amount of revenue, by indirect methods of taxation, has already been referred to. There is no rotation in office in Germany. The tenure is a life tenure. Appointments to the higher offices are made after the completion of a course of study, prescribed by law, closed by thorough examination at the end of distinct curricula. Promotions are generally made very slowly and gradually, from place to place, as a reward for long and faithful service in the inferior posi tion; in rare instances only, rapid promotion takes place, as a recognition of peculiar aptitude or superior qualification. The subordinate offices are given to subaltern army officers, who have served uninterruptedly for twelve years or more, and who desire to exchange the occupation of a drillmaster with that of a uniformed customs or internalrevenue officer or the like. As a matter of course, the members of this entire organization are intensely loyal. They study and apprehend quickly the general tendencies of the Imperial Government. They seek in every way to respond, not only to the direct instructions, but also to the general policy and desire of the Government, as revealed to them by the utterances of the ministers and official press.

The custom-house regulations are prescribed by the "Bundesrath," that body which represents the different German states, and therefore somewhat resembles our Senate, while the Reichstag, the principal legislative body, elected directly by the people by universal suffrage, corresponds more nearly to our House of Representatives. Subsequently to the law of 1870, and to carry out its provisions, viz, on the 19th day of November, 1871, the Reichstag passed a series of custom-house regulations with reference to inclosures (tare) of different articles of export. Most of these regulations are still in force. The general rule as to inclosure of goods (tare) is this: That on articles assessed at a rate not exceeding 6 marks per 100 kilograms, the duty is charged on the gross weight, while of those paying a higher rate than 6 marks, the net weight is ascertained and no charge made for the tare.

There are, however, many exceptions to this rule. One of these exceptions was, and is (for the regulation is still in force), to this effect, viz: That if the inclosure (tare) of an article of import belongs to a class of articles on which a duty of 24 marks per 100 kilograms, or more, is assessed, while the article it incloses pays a duty of 12 marks or less,

then the duty shall be assessed on the joint weight of the inclosure and the article inclosed, at the rate of the duty on the inclosure (tare).

It is very evident that this regulation was directed against frauds on the revenue; that its aim was to prevent, for instance, the importation of a material taxed at 24 marks or more, by making it serve as an inclosure (tare) of an article, taxed at say 3 or 4 marks per 100 kilograms. If this does not appear from the wording of the regulation itself, it does appear from the reading of the law to which these regulations are simply executory.

But right here the desire of the customs officers to propitiate as much as possible the aims of the Government made itself felt. The regulation referred to was used to change the existing revenue law and materially to raise the rates of duty on many articles. Up to the year 1879 it had been entirely dormant; now it became at once a living law. The spirit was lost sight of-it was carried out according to the letter. No intention to discriminate against any particular country is apparent. Nothing but a desire to increase the revenues, and at the same time to protect home production and industries, in defiance, it is true, of existing laws, can fairly be charged. But in the latter direction findings of fact are made, and decisions based thereon which stagger credulity. Americanpreserved meat, instead of being assessed at 12 marks per 100 kilograms, is admitted as "fine iron ware," because contained in tin boxes, and a duty of 24 marks per 100 kilograms; emery, which is free, if packed in tin boxes, is made to pay 24 marks, on the same ground; cheese, instead of 20 marks, if wrapped in tinfoil pays 24 marks, and there have been instances in which 200 marks were assessed, because, in the opinion of the custom-house officers, there was in the encasing an admixture of silver. Ink has been rated at 30 marks instead of 3 marks, because contained in what was declared to be "fine glassware." Well might a member of the Reichstag, commenting upon these absurdities, ask: "How else than in bottles was ink expected to be imported, when it was set down in the law at 3 marks per kilogram? Perhaps in sacks or blotting paper." A merchant imported a number of empty champagne bottles, sealed and labeled, to make a display in his showwindow. The bottles were assessed at the custom-house at 30 marks per 100 kilograms, as "fine glassware," probably because they were tastefully labeled. Knit jackets and coats have been charged 300 marks, instead of 100 marks, because they seemed to the zealous custom-house officers to come under the head of "millinery goods." I might continue the subject indefinitely. The German press is discussing these eccentricities with much interest. The comic papers have a regular column for "custom-house curiosa"-travestying the decisions of custom-house officials by the most grotesque inventions.

The absurdity of the proceeding has been brought to the attention of the Government by numerous German importers. The director of customs, Dr. Burchardt, has been called upon by members of the Reichstag to explain these anomalies. In answer to the questions addressed to this highest executive officer of the customs department, he has simply pointed to the regulation quoted.

It is clear that this construction of the regulation in question is utterly repugnant to the tariff law itself. The tariff law was enacted, as I have stated, by the Reichstag, agreed to by the Bundesrath, and signed and promulgated by the Emperor as the law of the land. The supplementary regulations, necessary to carry out the provisions of the tariff law, fall within the province of the Bundesrath. That these regulations must conform to and be consonant with the law, which they are intended to

supplement and carry out, is an elementary principle of jurisprudence; yet the director of customs claims to stand on legal ground, and refuses to countermand his orders or reverse his decisions, as long as the regulation referred to remains unrepealed by the Bundesrath. In this posi tion he is enforced by the general tendency of the Government toward high rates of duty and protection.

Whether this condition of things will continue for any length of time or be changed by legal enactment or executive regulation, it is impossible to predict. There is no judicial tribunal in the country competent to decide such questions. They must be disposed of either by the Bundesrath itself changing or repealing the regulation or expounding its intent and proper application, or by legislative enactment. It is but fair, however, to state that the decisions of the custom authorities and the proceedings of the officers in pursuance thereof, although they affect very materially the trade in articles of American production, are not directed against the interests of any country in particular, but must be accounted for on the basis of the general policy of the Government herein explained.

I have endeavored to assign for these strange and anomalous proceedings the real and controlling motives, and contend that they furnish a complete and natural explanation thereof, and I respectfully submit this report to the Department of State, hoping to be excused if, in my desire to present a full view of the subject, I have touched upon matters of history with which the Department is more familiar than I am myself.

FERDINAND VOGELER,
Consul-General.

UNITED STATES CONSULATE-GENERAL,

Frankfort-on-the-Main, January 25, 1882.

GERMAN DISCRIMINATION AGAINST AMERICAN MANUFACTURES.

REPORT BY CONSUL SCHOENLE, OF BARMEN.

The singular and vexatious classification of American corned beef under the head of "fine iron wares" in the official schedule of the rates of duties by the German Government, has been officially upheld and defended as an old doctrine laid down in the instructions issued to the custom-house officers about ten years ago. It is thus to be construed, that in all cases where the inclosing cover is liable to higher duty than the goods themselves, the incasing turns up as a dutiable object. Old as the doctrine may be, the interpretation is certainly a new one, for corned beef proper has been subjected in Germany to the import duties. for a number of years, and not the labeled tin boxes, as is now the practice. For ten years German custom-house officers appeared not to be possessed of the slightest idea of this abstruse interpretation, but all at once a new spirit came upon them, so to speak.

But upon which theory is the latest tariff discrimination based, and to what extent will American exports be affected by it? It is a well known fact that goods made of horn, and especially of buffalo horn, such as fine combs, have been extensively imported from the United States to Germany for a number of years. These goods by a process of rubbing and painting assume a speckled appearance resembling tortoiseshell, and had been classified in the new German tariff under the head

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