In 1902 a duty of 60 per cent. was levied on an assorted lot of half-pearls under a new ruling which brought them by similitude under the provisions of paragraph 434 of the Tariff Act, providing a duty of 60 per cent. on “jewelry ... including ... pearls set or strung.” A protest was entered against this ruling also.[[413]] In the meanwhile Judge Lacombe had given the opinion to which we have alluded above, and the Board of Appraisers upheld the duty of 60 per cent., basing their decision upon the fact that the material of half-pearls was similar to that of pearls in their natural state or of pearls set or strung, thus satisfying the requirements as to similitude of Section 7 of the Tariff Act. The same section provides that, in case two or more rates of duty shall be applicable to any imported article, it shall pay duty at the highest rate, and therefore the 60–per cent. rate applying to pearls set or strung was imposed, instead of the 10–per cent. rate on pearls in their natural state. In both of these cases an application for a review was made to the United States Circuit Court.[[414]]
| DUTIES ON PEARLS IN VARIOUS COUNTRIES, MARCH, 1908 | |||
|---|---|---|---|
| Basis. | Amount in money of the country. | U. S. currency. | |
| Great Britain | Free | ||
| British India | Free | ||
| Australia | Free | ||
| New Zealand | Free | ||
| Canada, precious stones (pearls), polished but not set, pierced, or otherwise manufactured | ad val. | 10% | |
| Austro-Hungary, unset | 100 kilogr. | 60 kr. | $24.00 |
| Belgium, unenumerated. | |||
| Bulgaria, precious stones (pearls) in the natural state, polished, cut, or engraved, but not mounted | kilogr. | 75 lev (francs) | 14.25 |
| Denmark, unenumerated. | |||
| France | Free | ||
| Germany, wrought (smoothed, polished, perforated), unset | 100 kilogr. | 60 marks | 14.40 |
| Unset, but strung on textile threads or tape for the purpose of packing and transportation | 100 kilogr. | 100 marks | 24.00 |
| Greece | Free | ||
| Holland, unenumerated. | |||
| Italy, precious stones (pearls) wrought | hectogr. | 14 lire | 2.66 |
| Montenegro, precious stones (pearls) | ad val. | {min. 10% {max. 15% | |
| Norway, precious stones (pearls) | kilogr. | {min. 250 krone | .66 |
| {max. 3 „ | .80 | ||
| Portugal, unenumerated. | |||
| Portuguese S. E. Africa (Quilimane, Chinde and Zambesia) Export Duty | ad val. | 6% | |
| Portuguese India, real pearls or seed-pearls | ad val. | ½% | |
| Rumania | kilogr. | 20 lei | 3.80 |
| Russia, loose or threaded | funt | 10 rubles | 5.00 |
| Finland | Free | ||
| Servia, threaded for facilitating their preservation or sale | kilogr. | 50 dinars | 9.50 |
| Threaded for special uses | kilogr. | 70 dinars | 15.30 |
| Spain, loose or mounted | hectogr. | 25 pesetas | 4.75 |
| Sweden, not set | Free | ||
| Switzerland, not mounted | 100 kilogr. | 50 francs | 9.75 |
| Turkey, unset | gramme | 3 piasters (gold) | |
| Egypt (on all imports) | ad val. | 8% | |
| China (on all unenumerated imports) | ad val. | 5% | |
| Japan | ad val. | 60% | |
| Persia, Export Duty | ad val. | 5% | |
| Import Duty, precious stones, rough or cut, including fine pearls | ad val. | 25% | |
| Morocco (on all imports) | ad val. | 2½% | |
| Guatemala, unenumerated. | |||
| Salvador, precious stones (pearls) unmounted | kilogr. | 10 pesos, nom. val. | 9.60 |
| Nicaragua, precious stones (pearls) | kilogr. | 100 pesos, „ „ | 96.00 |
| Honduras | ½ kilogr. | 5 pesos, „ „ | 4.80 |
| Costa Rica, unset | kilogr. | 100 colones, „ „ | 96.00 |
| Panama | ad val. | 15% | |
| Mexico, unset | kilogr. | 100 pesos, „ „ | 96.00 |
| United States, not strung, not set | ad val. | 10% | |
| Strung, set, or not, and split pearls sorted as to either size, quality, or shape | ad val. | 60% | |
| Philippine, unset | ad val. | 15% | |
| Argentine Republic, precious stones (pearls) | ad val. | 5% | |
| Bolivia | appraisal | 3% | |
| Brazil (natural) | ad val. | 2% | |
| Chili | ad val. | 5% | |
| Colombia, precious stones (pearls) set in jewelry | ad val. | 10% | |
| Ecuador, precious stones (pearls), set or not set | kilogr. | 50 sucres, nom. val. | 48.00 |
| Paraguay, unset | ad val. | 2% | |
| Peru, unset | appraisal | 3% | |
| Uruguay | gramme | 13% on eval of 1 peso | .12 |
| Venezuela | kilogr. | 10 bolivars | 1.90 |
| Cuba, not set | hectogr. | $7.50 | |
| surtax of 25% | |||
| Dominican Republic | ounce | 6 pesos, nom. val. | 5.76 |
The only changes from the customs lists as they existed in the tariffs of 1896 are as follows:
| 1896 | 1908 | |
|---|---|---|
| Portugal | 3% ad val. | unenumerated |
| Mexico | 50 pesos per carat | 100 pesos per kilogram |
| Nicaragua | 5 pesos per libra | 100 pesos per kilogram |
| Haiti | 20% ad val. | unenumerated |
| San Domingo | 3.60 pesos per ounce | 6 pesos per ounce |
| Argentina | 36 pesos per gram | precious stones 5% ad val. |
| Austro-Hungary | 24 florins per 100 kilogr. | 60 kroner per 100 kilogr. |
In the Parliament of 1727–1732, the duty on pearls and precious stones was abolished in England. We give facsimiles of the title-page and last leaf of the report of this enactment.
GEORGII II. REGIS Magnæ, Britanniæ, Franciæ, & Hiberniæ, SEXTO. At the Parliament Begun and Holden at Westminster, the Twenty third Day of January, Anno Dom. 1727. In the First Year of the Reign of our Sovereign Lord GEORGE the Second, by the Grace of God, of Great Britain, France, and Ireland, King, Defender of the Faith, &c. And from thence continued by several Prorogations to the Sixteenth Day of January, 1732, being the Sixth Session of this present Parliament. LONDON, Printed by John Baskett, Printer to the King’s most Excellent Majesty. 1732. 108 Anno Regni Sexto Georgii II. Regis. After 10 April, 1733, Diamonds and all other precious Stones may be imported or exported free from Duty. Diamonds, precious Stones, Jewels, and Pearls of all Sorts, shall pass outwards, without Warrant or Fee, may it therefore please your most Excellent Majesty that it may be enacted, and be enacted by the King’s most Excellent Majesty, by and with the Advice and Consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the Authority of the Same, That from and after the Tenth Day of April, which shall be in the Year of our Lord One thousand seven hundred and Thirty three, all Diamonds, Pearls, Rubies, Emeralds, and all other precious Stones and Jewels, shall pass inwards without Warrant or Fee, in the Manner as they now pass outwards, and free from the Payment of any Duty granted to his Majesty, his Heirs, or Successors; and it shall and may be lawful for any Person or Persons to import or export the same, in the Ship or Vessel whatsoever; and Law, Custom, or Usage to the contrary in any wise notwithstanding, subject nevertheless to the Proviso herein after contained. Proviso as to the East India Company. Provided always, That nothing herein contained shall extend to annul or make void the Duty granted to his Majesty for the Use of the united Company of Merchants of England trading to the East Indies, by an act passed in the Ninth and Tenth Years of the Reign of his late Majesty King William the Third, for such Pearls, Diamonds, and other precious Stones or Jewels, as shall be imported into this kingdom from any Place within the Limits of the Charter granted to the said Company, or to take away or alter any Privileges, Profits, or Advantages, granted to or now held or enjoyed by the said Company. FINIS.'
The total value of diamonds and precious stones imported into the United States during the period from 1867 to 1906 inclusive, was as follows:
| Glaziers’ (except 1873–83) | $2,215,972 |
| Dust | 6,407,599 |
| Rough or uncut (included with diamonds and other stones, 1891–96) | 74,045,291 |
| Set (not specified before 1897) | 36,170 |
| Unset (not specified before 1897) | 124,615,662 |
| Diamonds and other stones, not set | 207,138,629 |
| Set in gold or other metal | 17,799 |
| Pearls (from 1903) | 7,809,261 |
| Total | $422,286,383 |
| CLASSIFIED STATEMENT OF THE IMPORTS OF PEARLS INTO THE UNITED STATES FROM 1891 TO 1907 INCLUSIVE | ||||
|---|---|---|---|---|
| Pearls | Pearls, including pearls strung but not set | Pearls in natural state, not strung or set | Pearls split etc. | |
| Year | 10% | 10% | 10% | 20% |
| 1891 | $11,711 | |||
| 1892 | 32,023 | |||
| 1893 | 6,926 | |||
| 1894 | 12,978 | |||
| 1895 | $283,018 | |||
| 1896 | 583,214 | |||
| 1897 | 392,867 | |||
| 1898 | $491,060 | $205,998 | ||
| 1899 | 1,412,952 | 389,899 | ||
| 1900 | 1,163,382 | 432,528 | ||
| 1901 | 929,247 | 1,173,339 | ||
| 1902 | 1,896,322 | 1,314,368 | ||
| 1903 | 2,835,936 | 7,220 | ||
| 1904 | 1,680,615 | 2,908 | ||
| 1905 | 1,626,476 | |||
| 1906 | 2,072,561 | 218 | ||
| 1907 | 1,593,498 | |||
| $63,638 | $1,259,099 | $15,702,049 | $3,526,478 | |
| Note. Previous to 1891 pearls were classified with “jewelry and precious stones,” and it was not until 1895 that most of them were reported separately. | ||||