Evening Republican, Volume 19, Number 233, Rensselaer, Jasper County, 1 October 1915 — COURT RULES ON SCISORS. [ARTICLE]

COURT RULES ON SCISORS.

Scissors, which the defines as "cutting instrument, consisting of two sharp blades with the inner edge sharpened, piroted at the crossing, and terminating with two looped handles for the Insertion of the Angers of the person using them,” are after all a scientific instrument. Their use for the furthering of education for domestic science entitles them when imported to be free of duty. This is the official interpretation of four learned judges of the United States court of cußtom claims in a decision Just published in the Treasury decision bulletin. - i

Judge De Vries, who wrote the opinion of the court, says: "Within recent years there has been and now is rapidly developing a branch of educational system wherein the principles and rules of domestic accomplishments are investigated, systemized and practised whereby greater expertness and exceptional skill are required, commonly known as ‘Domestic Science.’ Common knowledge advises us that many schools end colleges are partly or exclusively devoted to such instruction and education. It has become an important and conspicuous branch of our educational system.” A review of the decision makes it clear that in fixing the dutiable or non-dutiable status of articles imported by institutions to further educational objects regard should be had not so much to Intrinsic character or to uses in chief but rather to the a©tual use for which the particular goods were in fact brought in. The calling of scissors a scientific instrument was caused by the importing of some scissors here by the board of education for use in the sewing schools of the city. Nothing distinctive in their construction from those commonly bought and sold in trade for household or industrial uses was claimed, only that there was stenciled on the blade the words "board of education." The collector of customs at the port of New York assessed them for dutiable purposes under paragraph 152 of the tariff act of 1909 as scissors. The claim raised that scientific apparatus in the furtherance of education was entitled to free entry under paragraph 650 was approved by the court in Its decision, which reads in part: “If we accept this as a test of the construction of ttyis paragraph that which serves to aid in scientific education, we cannot restrict its application to the higher classes of that education and deny it to the more commonplace, for each is equally within the language of the statute" Judges Montgomery, Smith and Martin concurred in the opinion. Judge Barber wrote a dissenting opinion in which he said in part: “While it may be true that the power drill is intended for use in educational work and instruction, it is of the same status as a plough or other farm Implements when imported by a textile school, or typewriters, calculating machines, Ac., when imported by a business college. While such articles may be useful and necessary tot the purpose of instruction in such schools, so are desks, chairs and similar articles, which while used for educational purposes are not necessary or especially appropriate for scientific or philosophical investigation, research, demonstration or instruction. —New York Sun.