VALUES AND COMMERCE OF PEARLS 363
duty
would sufficiently protect the jewelry industry, and would at the same
time prevent the levying of an unjust and unexpected impost upon a fine
pearl or gem of any kind.
It
is eminently desirable that those residing in the United States who
purchase pearls in foreign countries, should, if possible, consult with
the United States consul in the city where they make their purchase, in
case they wish to bring the pearls into the United States. In this way
a proper declaration can be made, they will be correctly instructed as
to the duties upon the pearls, whether unstrung, strung, or set, and
they will thus avoid all complications when they reach the United
States. Of course, this may not be necessary should the firm with which
they are dealing be able to attend to the matter for them.
It
must not be forgotten that the duty of 25 per cent, on precious stones,
which was imposed during Cleveland's administration, was enacted for
the purpose of obtaining an increased revenue for the government, and
there is no doubt but that the time was one of great financial stress.
Yet even with the duty two and a half times as high as in the previous
years, only a small fraction was added to the income of the Government.
But one adequate explanation can be given of this remarkable decrease
in the recorded imports, more especially when we consider that
legitimate dealers could, at that time, buy precious stones in New York
City for less than it cost them to purchase them abroad and pay the
duty. It seems, therefore, that a 10 per cent, rate is calculated to
produce the best and most satisfactory results in every way.
As
examples of the difficulties encountered in the attempt to arrive at a
proper classification of pearls we cite the following cases which have
been the subjects of recent litigation: In 1901, two very valuable
collections of pearls were brought to this country. One of these
consisted of 45 drilled pearls weighing in all 672-1/8 grains and
entered at $60,734; the other, of 39 pearls, having an aggregate
weight of 678-3/4 grains and entered at $63,070. At first a duty of 20
per cent, ad valorem was imposed upon these pearls under Section 6 of
the Tariff Act, treating them as "unenumerated articles partly
manufactured," according to the rule that had been followed since the
enactment of the present tariff. This was protested, and the case was
brought before the Board of Appraisers.1 Subsequent to the
protest, however, the collector, reliquidated the entry of the 45
pearls and imposed upon them a duty of 60 per cent, ad valorem, as
pearls set or strung. This was done in view of Judge Lacombe's decision
in another notable case which had been taken shortly before to the
Circuit
