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of "fine wood wares, and also wares of vegetable and animal carved materials with the exception of tortoise shell," and accordingly subjected to a duty of 30 marks ($7.14) per 100 kilograms. Likewise pocket knives, whose handles are covered with thin bone or horn, which, through underlaid gold spangle, takes almost the appearance of tortoise-shell, had to pay up to this time the same rate of duty, namely, 30 marks per 100 kilograms.

In order, however, to single out these goods, a new phraseology has been added to a section of the official schedule of the rates of duties, viz: "Goods made wholly or partially of artificial tortoise shell, respectively, imitations of tortoise-shell." In accordance with this the import duty on these spotted and checkered bone and horn wares has been raised to 200 marks ($47.60) per 100 kilograms.

This sudden increase of duty on these goods to an almost sevenfold amount appears to be the less warrantable as these roughly imitated component parts of bone and horn wares are put on the same level with the genuine polished tortoise shell, and as by this exceedingly high rate of duty their future importation will be barred to such an extent as to render it almost impossible. There is evidently method in these tariff sophistries, and this last one is apt to appear not only a fiscal eccentricity, but an unfriendly act, and an interested and intentional unfairness on the part of the German Government.

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REPORT BY MR. EVERETT, SECRETARY OF LEGATION AT BERLIN.

In accordance with Department instruction of the 26th ultimo, received yesterday, I have the honor to state that, on inquiry of leading importers here, I find that the special custom house regulation, or, rather, the construction of it, therein mentioned, classifying American canned beef as iron ware, has within the last ten days been suspended. There is always, however, the possibility of its being again applied, which greatly interferes with making contracts, besides the additional grievance, which is perhaps more objected to by importers than the duties themselves, that all tariff laws are retrospective, and thus every new regulation, especially if it-increases the existing duty, may be applied to all goods of the same class imported during the previous twelve months, whether sold or not. Nor are goods allowed to be exported out of bond before paying duties, as in England and America. Whether such retrospective application occurs when duties are diminished or taken off, I have not yet succeeded in positively ascertaining. The withdrawal of the special decision in question is probably mainly due to the fact that it is successfully evaded by the importation of the beef in cans without labels, which latter are sent separately by post and affixed subsequently to the payment of the duties, and also to the proposed stamping of the cans, as is done in the case of French canned pease.

A more onerous duty has, however, been under the same regulation put on American shredded codfish, which last year came in thin wooden boxes, such as Swedish matches are packed in. The duty on wood being higher than that on fish, this article of food was then taxed as "wooden ware," in the same defiance of natural history as when beef was classed as iron ware. This, however, has been evaded by packing the fish in pasteboard boxes. Sugar-cured hams being covered with linen cloth, are, by the same rule, classed as "fine linen," and subjected to a much heavier duty than pork, &c.

English emery power, which is one of the very cheapest articles of commerce, is, if it comes in tin canisters, as it usually does, taxed as iron ware, which effectively stops any extensive sale of it. A peculiar kind of liqueur from Russia, in bottles which are partly protected with a silken cover, is classed as "silk goods," which are taxed higher than spirits.

Where the case containing the food does not give a sufficiently high duty, the expedient is resorted to of classifying the goods as "fine table delicacies," which bear a very high duty. This is the case with our tinned tomatoes and potted meats, which are thereby restricted to a very small sale as a pure luxury, and yield little or no profit to the importers. A special instance of the consequences of this interpretation of the tariff laws deserves mention. An order was given by the army commissariat department to an American importer for a peculiar preparation of beef and vegetables mixed, and packed in tin cases of such a form that the contents could, on the march, be quickly heated and eaten from the cans as dishes, the latter being then thrown away. The order was satisfactorily filled, but as the custom-house officials insisted upon classifying the article as "table delicacies," though knowing it was for the army, the importer was unable to make any profit on his contract, which was based on the price of "beef," and declined to furnish any more. A sim. ilar proposal to furnish the German fortresses with canned food, to be stored away in case of siege, was abandoned for the same reason.

Every kind of representation and appeal has been made by importers to the treasury department here, but without avail, the reply being that domestic manufactures must be protected, and that American tariffs are equally oppressive. In spite of it, however, the German enterprise does not appear to supply the demand.

The obnoxious regulation is based on the idea expressed in the American tariff, where articles consisting in part of steel, silk, or spirits are taxed at the same rate as these latter; but the difference lies in the fact that in the present case the materials regulating the duty can not, by the most liberal construction, be taken to form a part of the foodproducts imported. Nor is this claimed by the German Government. The unreasonableness of the regulation is shown by its not being appli cable when the tin cases have no labels on them. Bar iron might just as well be admitted duty free, because it had not fancy-colored labels, and its unjustness is evident from the fact that as all duties are here levied according to the weight of the goods, the tins are falsely taxed as so much iron, for the principal part of the weight is in the contents. Were the beef in the tin cans taxed on different scales there might be some appropriateness in the law.

I shall, in accordance with your instructions, keep myself informed in regard to these tariff regulations, and should I find that there is any probable advantage to be gained by an official appeal to the Govern ment, I shall at once make it and report the result to the Department. I herewith inclose the ministerial decree in regard to canned beef,

by which it will be seen that only such coverings as are intended to be permanent are to be considered as dutiable, and that in these cases the material, whether of the case or its contents, which bears the highest value is to be taxed. It remains to be seen how this will be interpreted. H. SIDNEY EVERETT, Secretary of Legation.

UNITED STATES LEGATION,

Berlin, February 11, 1882.

[Translation of the ministerial decree.]

Decree of the royal finance ministry concerning duties on meat put up in white iron boxes with paper labels.

BERLIN, January 23, 1882.

In response to your report of the 11th instant, I declare myself in accord with you in the view you express therein that upon meat imported from abroad in white iron boxes with paper labels as sole covering, in accordance with the provision in the first subdivision of instruction, Item IV of the official tariff, the rate of 12 marks per 100 kilograms is to be applied pursuant to No. 25, g. 1, of the tariff, and that therefore the covering referred to is not to affect the duty rate.

Where, in the official list of articles, in the note of "étuis," it is prescribed as to tare in accordance with the provisions of section 4 that étuis, cases and other coverings, which are intended to serve further as receptacles for the wares they contain, shall be subject to duty as a whole, taken together with the wares according to the rate of tariff due upon the higher taxed articles-be it the Etuis taken alone or its contents considered separately from the étuis-it is to be understood that under the other coverings only such coverings are intended as are according to their character and purpose to be reckoned as to étuis.

THE MINISTER OF FINANCE.

To the Royal Provincial Tax Director, Mr. KRÜGER ALTONA.

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TARIFF PROTECTION IN HOLLAND.

REPORT BY CONSUL ECKSTEIN, OF AMSTERDAM, TRANSMITTING A PETITION FROM THE CHAMBER OF COMMERCE OF HELMOND TO THE KING, ASKING TARIFF PROTECTION.

I have the honor to inclose herewith a translated copy of a petition addressed by the Chamber of Commerce of the city of Helmond, province of North Brabant, to the King of the Netherlands.

The petition sets forth, and presumably correctly and truthfully, the present unsatisfactory condition in which the industries of the place are now carried on in consequence, as is claimed, of the at present existing import duties, and prays:

1st. That the tariff on imports of manufactured goods may be changed, and in accordance with the tariffs now in force in or respecting other countries.

20. That the commercial intercourse between the Netherlands and its colonies be freed from every obstruction, and that foreign manufactures, on being imported into the said colonies, shall, so far as possible, be made to pay the same duties as prevail in the Netherlands.

Helmond is not one of the most important manufacturing towns in the Netherlands, but the sentiments there manifested on this subject, and the movement in favor of "protection" there initiated, seems, so far as I can learn, to strike a responsive chord, and is fully indorsed by the representatives of the industrial interests throughout the country, as well as by the artisans and workmen in all manufactories.

How this movement for a higher rate of duty on many articles will result it would be difficult to predict for the present. In commercial and financial circles it does not as yet appear to meet with much support, the merchant class being still inclined to free trade. The newspaper press of the country, at least the most influential part of it, opposes protection. On the other hand, it should be remarked that the present national financial conditions as relating to revenue, expenditures, and taxation is such as to raise great hopes on the part of all who advocate legislation in favor of protection.

The budget, they say, for the two fiscal years last past has shown. deficits of large amounts. A loan of about 80,000,000 florins was emitted less than a year ago, and the negotiation of another for about 50,000,000 is now spoken of.

Thus is the interest on the national debt vastly increasing; immense sums of money are constantly required on account of the ever turbulent state of Atjeh, whilst various important and indispensable works on national account demand immediate appropriations; and all this at a time when the wisdom and patriotism of the national legislators of the country are taxed to the utmost to provide the necessary means for defraying the ever increasing expenditures.

The burdens of direct taxation are already so severely felt that a still further increase thereof would be found oppressive and unpopular. But it seems to be generally realized that in some way provision must be made for raising larger sums of money than are at present available and derived from existing resources.

It would appear, therefore, not to be at all unlikely that a considerable increase in the duties on many articles of import may in the not

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