COMMITTEE ON WAYS AND MEANS, The committee met at 10 o'clock a. m., Hon. Joseph W. Fordney (chairman) presiding. GENERAL REVISION. JERRY B. SULLIVAN, MEMBER OF THE BOARD OF GENERAL APPRAISERS, Mr. SULLIVAN. Mr. Chairman and gentlemen of the committee, through the kindness of the chairman and Mr. Fisher, it was suggested that two or three members of the Board of General Appraisers come before you, not to make suggestions, in one sense, but to give you some idea as to the manner in which the administration of the tariff acts are being conducted by the board, and also possibly suggest some changes as to the administrative features of the act which you are about to prepare. I thought possibly some members of the committee might not be entirely familiar with the method or manner in which we do business, and I will bring before the committee a couple of our protests, that you may ascertain the manner in which the issue is raised and the method in which it is handled. The importer files his entry with the collector, and the collector classifies the merchandise. That is the first instance. If he does not like the classification and files a protest, the method of pleading is very simple and yet very close. I have in my hand a protest filed by Comstock & Washburn, attorneys for protestant, with reference to lumber. It has been determined that it should be classified as cabinet wood, whereas they claim that it should come in free of duty under paragraph 647. [Reading:] [The W. H. Allison Co., customhouse brokers and forwarding agents, Detroit, Mich.] Protest No. 1644. Hon. RICHARD I. LAWSON, Collector of Customs, Detroit, Mich. DETROIT, MỊCH., December 26, 1919. SIR: In accordance with the provisions of paragraph N, of the act of October 3, 1913, we respectfully protest against your decision of December 17, 1919, and assessment of duty in accordance therewith, upon car B & A No. 4028, 11,974 feet maple lumber, and car N Y C No. 227212, 15,122 feet maple lumber, imported at the port of Detroit, Mich., per Wabash Railway, from Apple Hill, Canada, and entered here on December 3, 1919. We claim that said maple lumber should be classified under paragraph No. 647, tariff act of 1913, as wood, sawed boards, not further manufactured than sawed, planed, and tongued and grooved, free, and not under paragraph No. 169 as cabinet wood at the rate of ten (10) per cent, and claim that there should be refunded to us the excess duty paid. Nature of claim in brief.-The maple lumber as imported is not to the lumber trade known as a cabinet wood. Its quality would not warrant classification as a cabinet wood, nor would its usage. The greater percentage of the best of such lumber as imported is used for flooring, the poorer grades for siding, etc. We request hearing of protest at Detroit, Mich., at which hearing claims as made will be substantiated, etc. Cabinet wood. Protest No. 933672, W. H. Allison Co. THE W. H. ALLISON CO., By H. C. ALLISON, President. Please take notice that we have been retained by the protestant as attorneys for the prosecution of this protest, and it is requested that notice of all proceedings thereon be sent to us. COMSTOCK & WASHBURN, Attorneys for Protestant. UNITED STATES CUSTOMS SERVICE, TO THE BOARD OF U. S. GENERAL APPRAISERS, 641 Washington Street, New York, N. Y. I submit herewith the protest described below with the accompanying invoice and entry, against my assessment of duty on certain maple lumber claimed to be free of duty under paragraph 647, returned by the appraiser as cabinet wood and assessed with duty under par. 169, 10%, act of Oct. 3, 1913., in accordance with - ruling The requirements of subsection 14 of section 28, act of August 5, 1909, have been complied with by the protestant. of Respectfully, THE W. H. ALLISON Co. A. SMITH, Special Deputy Collector. No. 1644. Name of importer: F. S. Newberry, agt., Derry Lbr. Co. Vessel: Wabash R. R. Date of entry: Dec. 3, 1919. Port: Detroit. Importer: W. H. Allison Co., C. and W. Subject: Cabinet wood. Assessed par.: .: 169. Entry and collector's letter, dated with protest Decided Nov. 10, 1920. Calendar call: Apr. 19, 1920. Appearance; hearing, continued to N. Y. Docket, Bd. 1, May. Testimony filed with papers. Set for hearing May 4, 1920, Board 1, June term. Set for hearing June 8, 1920, Board 1. Submitted stipulated sample, planed, not in condition as imported. May 17, 1920. Coll. letter dated May 14, 1920, enclosing letter of April 8. 1920, and bills of lading filed with papers. Mr. SULLIVAN. That issue is heard by the board and testimony is taken, the same as in any court. Witnesses are examined and crossexamined, and the appearance of counsel; and from that record. we pass judicially upon the fact as it has been established, and opinions are rendered and forwarded to the Treasury Department for publication. Mr. HAWLEY. You never reexamine the goods? Mr. SULLIVAN. We only do that in the case of samples. Mr. GARNER. Judge, you say you pass upon the question of fact? Mr. SULLIVAN. The question of fact. Mr. GARNER. That really means a judicial decision, does it not? Mr. SULLIVAN. Yes, sir. Mr. GARNER. After you have ascertained the facts the application of the law is a very simple matter, as I understand. |