MISCELLANEOUS PAPERS. 379 



WHAT RIGHTS HAVE EDUCATIONAL INSTITUTIONS TO 

 DUTY-FREE IMPORTATIONS ? 



By E. H. S. Bailey, University of Kansas, Lawrence, 

 ^ead before the Academy, at Manhattan, November 27, 1903. 



T T is beginning to be a serious question, nowadays, to what extent 

 -*- educational institutions can import goods for the use solely of the 

 universities and the students duty free. It was evidently the intention 

 of Congress, when the law was framed, that all institutions which were 

 founded for educational purposes, and not for protit, should have this 

 special advantage. Various decisions of the courts, however, hamper 

 the importer, till he hardly knows whether it is worth the while to 

 take the trouble to try to avail himself of the advantage which the 

 law has intended to confer. Shall we import directly, or through a 

 New York house, or shall we buy goods of home manufacture ? It 

 often happens, especially in the case of a chemical laboratory, that 

 the goods and chemicals obtainable from the manufacturers in this 

 country are inferior to those which we import. There may not be 

 much difference in price, but chemists cannot afford to sacrifice qual- 

 ity to any other consideration. The glassware and porcelain must be 

 first class, and the chemicals must be pure — as pure as it is possible 

 to obtain them. 



We are in the position of our forefathers in the early colony days — 

 ^"our rights have been trampled upon." How can our wrongs be re- 

 dressed ? To state the matter a little more in detail : 



The University of Kansas imports in its own name annually a large 

 order of chemicals, chemical apparatus, and glassware. This for a 

 number of years has amounted to 10,000 marks. Other purchases 

 amounting to nearly this sum are made through agents at various 

 ports of the United States. For many years our business was done 

 through the port of New York. Some ten years ago, on account of 

 excessive freight charged on these importations from New York to 

 Lawrence, it was decided to ship in bond to Kansas City. We have 

 found the surveyors at the port of Kansas City uniformly very broad- 

 gaged and obliging gentlemen. Until 1901 no customs duty was 

 charged our LTniversity on any of its chemicals and scientific apjjara- 

 tus. Only fifty dollars was charged at this time. This charge was 

 applied on mortars and pestles, thermometers and such articles as are 

 in common use. We recognized the injustice of this, but the amount 

 being small, it was paid rather than go to the expense of protest. 



The invoice of glassware and apparatus in 1902 amounted to over 

 9000 marks, and chemicals to some 1300 marks. These were entered 

 duty free by the surveyor of the port at Kansas City, but his decision 



