{"newspaper_name": "The New York herald.", "edition": "01", "page": "p4", "byline": ""}
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Treasury DEPARTMENT, September 18th, ls45


In the Circular Instructions from this Department sd
dressed to Collectors and Naval Officers by my prede
cessor on the 9th OF August s44 have observed the
following paragraphs


THE Charge dAfairs Of his Majesty the King of the
Netherlands has presented complaint that the duty
Twenty per cent ad valorem levied upon Coffee import
of the subsng treaties between the United states and
the King OF the Netherlands seeing that by the ninth
section OF the act OF ls42 Coffee imported in vessels of
the United States from the place of growth production
is exempt from duty"


BY the hrst article the Treaty of 1882 between the
United States and the United Netherlands stipulated
That goods and merchandise whatever their origin may
be- imported into exported from the ports of the Uni
Europe vessels Of the Netherlands shall pay no other
OF higher duties than shall be levied the like goods
ana merchandise imported or exported in national


As Coffee imported in the vessels of the Ured States


exempted 1t follows from the treaty before rected
That Coee imported in the vessels OF the Netherlands
from their ports in Europe is exempt from duty There
fore such duties as have been levied upon Coffee
as Aforesaid imported in vessels Of the Netherlands from
their ports in Europe must be refunded and in future,
Coffee SO imported must be admitted free of duty


1t has necessarily followed in practice from these
sructions that while the Coffee of Java imported in
sells OF the Netherlands from ports in the Netherlands
has been exempted from duty its arrival in the United
States tho same article when imported in American
sells from the ports in the Netherlands has been
subjected under the provision of the 10th section OF the
Tariff Act of 3Oth August is42 the pay OF duty
of twenty per cent ad valorem as nonenumerated
article.


My atteaton having been directed TO the subject and
being found difficult to conceive that any provision
treaty with foreign power could have been intended
part Of the United States to place the vessels of
that foreign power or their cargoes favorable
footing in ports of the United States than vessels of the
United states or their cargoes careful examination
was made Of the terms OF the Treaty with the Neither
lands 10 which reference is had which examination has
resulted in full confirmation Of the opinion at first
entertained that no such provision or stipulation is
tainea therein.


The stipulation in the article of the Treaty Of 10Th
January 1882 referred to by my predecessor found 10
be IN the following words =


Goods and merchandise, whatever their origin may
be- imported into exported from the ports the Uni
ted States from or TO the ports of the Netherlands
Europe, in vessels of the Netherlands shall paw no
higher other duties than shall be levied on the like
goods and merchandise so imported exported in Ma.
tiona vessels y


The words $50 imported used above quoted plainly
ana unequivocally qualify and limit the privileges
mmuni'ies gsanted to vessels of the Netherlands and
their cargoes arriving in ports of the United from
ports IN the Nethe rands TO those privileges immun
ties above granted by the laws of the United States to
american vessels and their cargoes arriving the ports
oi he United states from ports in the Netherlands


will be observed that the important qualifying word
so is omitted in the reference made the the
Treaty the Treasury Instructions OF August 1874 an
lnadvertence in quotation which may have led TO the
erroneous conclusion arrived at in those instructions.
decessor; but the weight which is Justly due to that
opinion must be considered in connection with the fact
mat IS opposed in this case to decision directly ad
verse by the Treasury Department through the Secreta
ny ad interim, under date OF the 27th May, 1914.


In deciding between these two conflicting opinions
my mind is brought to the conclusion that recipro
city treaty with the Netherla was never intended to
place any cargo introduced in foreign vessels npon a
footing more favorable than the cargo We're inn
ported in AmeTcen vessels


1t being essential that the referred should be
at once corrected III the practice OF the ports OF
the United States hasten TO communicate the views of
this Department, in order that all future mporations
OIL Conee into the ports of the United States duty OF
twenty per cent ad valorem, imposed by law may be
charged whether such importaons be made in vessels
OF the nlted States oil the United Netherlands unless
the said Coffee be imported from the place of its growth
or production; in which case whether imported in
sels Of the United States or the United Ne eherlands
will be exempted from the payment OF duty as provided
by law and treaty stipulations.


Inc occasion is taken to state for your
regard to analogous questions that may arise in your
port IN reference to importaons in foreign vessels that
IN no instance known to this Department has it been
deemed the policy Of the United States forming com
mercal regulations with foreign nation to place the
vessels OF such nation their cargoes more favor
able footing ports OF the United States than vessels of
the United States or their cargoes by the grant Of any
privilege or immunity whatever.


r. J. WALKER,


Secretary of the Treasury.