266 NATIONAL ACADEMY OF SCIENCES 



As already mentioned, the Treasury Department, about the 

 year 1878, introduced the use of the polariscope in determining 

 the saccharine strength of certain sugars suspected of being 

 artificially colored, but in 1882 the Supreme Court ruled that 

 the Department was obliged under the law to accept the color 

 as it appeared. This unsatisfactory condition of affairs was 

 brought to the attention of Congress the same year by the 

 Secretary of the Treasury who remarked in his report: 



" The Supreme Court, in a recent decision, has interpreted the existing law to 

 be, that customs officers may not look beyond the apparent color, and must classify 

 the invoices thereby, though satisfied that the color is artificial and made to get a 

 lower rate of duty. That standard [the Dutch standard] was adopted, doubt- 

 less, believing that color showed value. The intention was to put upon sugar, 

 duties in effect ad valorem. As it has come about, however, the grades of sugar 

 highest in value, when thus artificially colored, come in at the lowest rate of duty. 

 The purpose of Congress in adopting the Dutch standard is measurably defeated. 

 Provision should be made for just classification. This may be done by putting on 

 an ad valorem duty, by a specific duty, or by authorizing some standard other than 

 that of apparent color. Now, domestic producers do not get the incidental pro- 

 tection meant to be given them. Importers, too, are subject to embarrassment in 

 fixing the rate of duty on their goods, and otherwise," 94 



On this representation Congress, in 1883, enacted the follow- 

 ing law, authorizing the use of the polariscope in certain 

 instances : 



" An act to reduce internal-revenue taxation, and for other purposes. 



"Be it enacted (etc.), .... (p. 488). 



" SEC. 6. That on and after the first day of July, eighteen hundred and eighty- 

 three, the following sections shall constitute and be a substitute for Title thirty- 

 three of the Revised Statutes of the United States : 



" TITLE xxxui 

 " DUTIES UPON IMPORTS (p. 489) 



" SCHEDULE E. SUGAR 



" All sugars not above No. 13 Dutch standard in color shall pay duty on their 

 polariscopic test as follows, viz: 



" All sugars not above No. 13 Dutch standard in color, all tank bottoms, sirups 

 of cane juice or of beet juice, melada, concentrated melada, concrete and con- 



M Rep. Seer. Treas. for 1882, pp. xxii, xxiii. 



