DUTY ON HIDES.

Gisborne Times, Volume XXVII, Issue 2578, 12 August 1909, Page 5

DUTY ON HIDES.

AN IMPORTANT CASE. fPun PrtKss Association.] ' CHRISTCHURCH, August 11. Judgment was given in the Supreme Court to-day in the case Bowron Bros, and Co. vUthe Collector of Customs, an appeal against the decision of the Collector of Customs as to the import duties payable en certain hides. His Honor said that the hides in question were admitted to be crust or rough tanned, but undressed. The plaintiff company claimed that tho hides were within the exemption allowed, but the defendant regarded them as dutiable under the heading of sole, pump, or harness leather. The question was whether hides trimmed and cut into two parts (side), or four parts (bends) could be properly described as ‘‘hides.” If they were properly so described, then, being crust or rough tanned but undressed, they were within the exemptipn. The weight of expert evidence was decidedly in favor of them being considered as hides by the trade, and he did hot think external trimming would deprive them of their character as hides. The question was not altogether free from doubt, but on the whole, he had come to the conclusion that the goods were within the limit of the letter of exemption. The fact that for some time goods of the same class had been passed as free goods tended to strengthen that conclusion. Judgment would be given for the plaintiff company for the amount deposited, with interest at 8 per cent, till paid.