14 



HORTICULTURE 



July 13, 190T 



KENTIAS 



When you attend the 

 Convention of the 



S. A. F 



I 



coaie; to 



Wyncote, Pa. 



Jenkintown Station. 

 30 Minutes Ride 



And see 

 our 



KENTIAS 



JOSEPH HEACOCK CO., 



100 Trains Daily 



Clean, THrifty StocK 

 Our Specialty 



DUTY ON EVERGREEN SEEDLINGS. 



The customs authorities have many 

 delicate questions which they are 

 called upon to decide. The following 

 opinion of the General Appraisers is 

 sufficiently close and interesting 

 enough to warrant publishing it in 

 full: 



(T. D. 28247— G. A. C618.) 

 Evergreen seedlings. 



Plants from 2 feet to 2 1-2 feet Ugh, 

 propagated or raised from the seed of the 

 Indian "deodar" (Cedrus deodara), which 

 Is a forest cedar native of the Himalayas, 

 are not dutiable as "seedlings of orna- 

 mental evergreen trees," or as "nursery 

 stock" at 25 per cent, ad valorem under 

 paragraph 252, tariff act of 1897, but as 

 "evergreen seedlings" at $1 per thousand 

 plants and 15 per cent, ad valorem, as 

 provided for in the same paragraph. 



United States General Appraisers, New 

 York, June 14, 1907. 



In the matter of protest 251489 of Howard 

 & Smith against the assessment of doty 

 by the collector of customs at the port 

 of Los Angeles. 



Before Board 3 (Waite, Somerville, and 

 Hay, General Appraisers). 

 Waite, General Appraiser; The im- 

 portation consists of 1000 evergreen 

 seedlings. The relevant provisions of 

 paragraph 252 of the tariff act of 1897 

 are as follows: 



(1) Evergreen seedlings, one dollar per 

 thousand plants and fifteen per centum ad 

 valorem; (2) stocks, cuttings and seedlings 

 of all fruit and ornamental trees, decidu- 

 ous and evergreen, shrubs and vines, man- 

 ettl, multlflora and brier rose, and all 

 trees, shrubs, plants and vines, commonly 

 known as nursery or greenhouse stock, not 

 specially provided for in this Act, twenty- 

 five per centum ad valorem. 



The testimony shows that the plants 

 in question are propagated or raised 

 from the seed of a forest cedar, native 

 of the Himalayas, botanically known 

 as Cedrus deodara. which is the Indian 

 "deodar." Those in the importation 

 are from 2 feet to 2 1-2 feet high, and 

 have been transplanted. This fact, 

 however, does not remove them from 

 the class of seedlings. G. A. 5305 (T. 

 D. 24305). 



In the opinion of the Board these 

 plants are not "seedlings of ornamental 

 evergreen trees," unless all varieties of 

 pine and fir should be so classified. It 

 is matter of common knowledge that 

 the deodar is a forest tree, and while 

 ornamental in the broad sense that ap- 

 plies to many other forest trees, prob- 

 ably is chiefly valuable for its timber. 

 "Deodar," Standard Dictionary, and 

 "cedrus," Paxton's Botanical Diction- 



ary. Unless the earlier provisions for 

 "evergreen seedlings" in paragraph 252 

 covers such plants, we fail to see what 

 application it can have. There is, 

 moreover, doubt in our mind, in view 

 of the comprehensive nature of the last 

 provision in paragraph 252 and the 

 fact that it is qualified by the words 

 "not specially provided for," whether 

 the term "seedlings" in said provision 

 refers to the evergreen trees therein 

 provided for, as it would have ample 

 scope with reference to the various 

 other trees, plants, etc., mentioned in 

 such provision. G. A. 5645 (T. D. 

 25211); United States v. American Ex- 

 press Company (T. D. 2820G). 



The Board has also considered 

 whether the last clause of section 7 of 

 the act might not be invoked. It pro- 

 vides: 



If two or more rates of duty shall be 

 applicable to any Imported article. It shall 

 pay duty at the highest of such rates. 



Under this provision the rate of 25 

 per cent, ad valorem assessed by the 

 collector in this case would be higher 

 than the duty of $1 per thousand plants 

 and 15 per cent, ad valorem, which the 

 importers claim to be applicable inas- 

 much as the plants are valued at $102 

 per thousand. It is evident that if this 

 were made the test evergreen seedlings 

 would be dutiable at the former or the 

 latter rate according as they were 

 valued at more or less than $10 per 

 thousand plants. Under the doctrine 

 of Loggie V. United States, decided by 

 the circuit court of appeals for the first 

 circuit (137 Fed. Rep., 813; T. D. 26340), 

 it would be improper to apply section 

 7 under such circumstances. 



We are of the opinion that the plants 

 in question should be classified as 

 evergreen seedlings under the first pro- 

 vision in paragraph 252, and sustain 

 the protest and reverse the collector's 

 decision. 



CATALOGUES RECEIVED. 



F. M. Pattington, Scipioville, N. Y. 

 Trade list of vegetable plants, straw- 

 lierries, etc. 



J. A. McDowell. City of Mexico. 

 Trade List of Cacti, Orchids and 

 Bulbs for 1907. 



R. & J. Farquhar & Co., Boston, 

 Mass. — Midsummer Catalogue, seeds 

 for summer sowing, pot-grown straw- 

 berries, bulbs, garden furniture, etc. 



Arthur T. Boddington, 342 W. 14 

 street. New York. Summer and 

 Autumn Catalogue of Florists' Bulbs 

 and Seeds. A good selection of the 

 best things for forcing and planting. 



JUST TO HAND 



C. Trians, Uen. Phalsnopsis, D. 

 Wardianum, Vanda Coerulea, V. Kim=- 

 balliana, V. Ameslana, L. Anceps, 

 L. Albida, Epidendrum Vittelinum, 

 Cattleya citrina, Odonto. Rossii riajus 

 CARBIUO Sl BAIDW IN , SECAUCUS N. J . 



O RC^hTdS-I90 7 



Just to Hand Splendid Importations of 



CATTLEYA CICAS 



LABIATA 



SHROEDERAE 



Inquire for prices — wc have tliem low for A-i goods 



EXOTIC NURSERIES, 

 RUTHERFORD, - N.J. 



ROEHRS'S 



ORCHIDS 



Largest Importers, Exporters, Growers 

 and Hybridists in the World 



Sander, 5t. Albans, England 



9nd 235 Broadway, Room I 

 NEW YORK CITY 



Just Arrived in Fine Condition 



ORCHIDS 



In Variety 



Caltleyas, Laelias, Oncidiums, Odonto- 



iTlossum, l!]pideudrum. etc. 



WRITI-: FOR PRICES. 



JOSEPH A. MANDA, Orchid Expert, West Orange, N. J. 



JUST ARRIVED JUST ARRIVED 



Cattleyas Perclvalliana. Sanderae and 



Speclnsissima.Oncidium Kramer- 



ianum and Gaskelllana. 



Write for prices or telephone to 



ORDONEZ BROS. 



MADISON, N.J. 



P. O. Box J05. Phone 143 Madison. 



Justarrived in superb cDndition: 



Cattleya Percivalliana, Caltle.ya lablata. 

 Cattleya Schroedcrae, Oncidiura varicosuin 

 Rogersli, O. Crlspum. O, Marshalllanum. 

 O. iurldum, Miltonia Cuneata. M. Candida, 

 M. Clowesil, Laelia Crispn, L. Dayana, L. 

 Praestans. etc. Write for prices. 



LASER & HU RRELL, Summit, N. J. 



You will find something worth 

 reading on every page of HORTI- 

 CULTURE. 



PLANTS 



'BAMBOO STAKES 



