^e>e THE AMERICAN MONTHLY [November, 



NOTES. 



Mr. Edward W^. Sharp, of Philadelphia, has succeeded in making 

 some very line slides, showing the mosquito, both male and female. 

 The scales on its legs, body, and wings are very plainly show^n with a 

 one-fourth or one-fifth objective. The polariscope can be used to ad- 

 vantage on the body and legs with a one-inch objective. 



Mr. H, R. Spencer has severed his connection with the H R. 

 Spencer Optical Co., of Cleveland, and formed a copartnership with 

 Mr. Fred L. Smith, under the firm name of Spencer and Smith, with 

 an office at No. 515 Rhode Island St., Buftalo, N. Y. . Mr. Smith has 

 been a co-laborer with Mr. Spencer in the production of optical instru- 

 ments during the last eighteen years. They will manufacture a com- 

 plete line of microscope objectives adapted to all classes of work. 

 They will also manufacture telescopes of all sizes with accessories. 



Tariff on Imported Slides. — In a recent letter from Mr. E. C. Hoyt, 



of Medina, Ohio, he says that in July of last year he had occasion to 

 investigate the subject, and was assured that slides imported for private 

 cabinets and not for sale could be brought in free of duty. The sub- 

 ject comes up at present because certain dealers who have slides to sell 

 have stated that all slides imported for private collect4ons are subject to 

 duty and have seemingly tried to frighten customers with the declara- 

 tion : " Articles of value forwarded by mail to this country are liable to 

 seizure or penalty, or the customs authorities may, under some circum- 

 stances, assess the duty and release the slides." 



Mr. Hoyt, who has imported a good many slides, wrote to the col- 

 lector of customs in Detroit, Mich., inquiring whether he could import 

 for his own collection, and whether he could return such slides as he 

 did not desire and recover any duty that had been paid. Mr. H. C. 

 Christancy, special deputy collector, replied as follows : 



" The International Postal Union Convention, or treaty, expressly 

 prohibits the use of the mails for the, importation of dutiable merchan- 

 dise. The microscopic slides, when imported for collections or cabinets 

 for private use, are free. Hence, the treaty prohibition does not apply 

 to them, but when they are brought in for sale they become dutiable, 

 the same as an}' other merchandise, and then the prohibition of the 

 above treaty operates on them, and hence, customs officers must treat 

 them as they do any other dutiable merchandise, /. e., seize them. As 

 there is no imputation of attempted fraud in such cases, the Treasury 

 Department has authorized collectors of customs to release to the ad- 

 dresses the goods so seized on the payment of a fine equal to the regular 

 duty which would have accrued had the importation been legal ; but 

 this authority extends only to the first importation by any one person, 

 and then only when the duty does not exceed twenty-five dollars. It 

 is the only way the Secretary of the Treasury can relieve the owner, as 

 he cannot authorize the collection of money as duty on importation 

 made contrary to law and treaty stipulation, as the highest law. In re- 

 ply to inquiry whether after paying duty on goods you can secure a 

 rebate on those sent out of the country, I will say this cannot be done, 

 except on the regularly bonding of the goods, and leaving them in the 

 custody of the officers. 



