[78-L] 1922 customs decision on broken records during shipment- between whea t and opium issues

[Steven C. Barr]

----- Original Message ----- 
From: "Rodger Holtin" <rjh334578 at yahoo.com>
> "45056 - Breakage - Damage - Protest is here made against payment of duty 
> on 243 phonograph records examined at the appraiser's store and found 
> broken.
> Opinion by Adamson GA - The merchandise can not be considered as 
> perishable and no effort was made to abandon it to the Government. The 
> protest was therefore overruled, such an allowance being prohibited by 
> paragraph X, section III, tariff act of 1913"
>
> OK, would somebody like to translate the legalese for us laymen? Pay the 
> tax on missing opium but not on broken records, or pay the tax on broken 
> records using opium? I give up.
>
EASY! The address of the box(es) of phonorecords elected, rather
than giving them to the government, to KEEP them! This means that
he/she/it felt they STILL had some usefulness or value (we don't
know if they were ALL broken...?!)  and elected NOT to "abandon"
them to the gummint...?!

Now, Chapter 9, Page 7, Section VII, Sub-section C, Paragraph 9,
Sentence D, Clause 19.4 probably over-rules this decision (on the
grounds that phonorecords, being eternally copyrighted, fall under
a different regulation...?!).

As far as the opium...this is a long-established procedure! IF
an individual receives a shipment of"illegal"goods...he/she/it
MUST pay all applicable duties in order to receive the
parcel...and, upon RECEIVING the illegal goods, will be
charged with violating the applicable laws and thus be
arrested for the crime in question...?!

...stevenc