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The Treasury Department holds "that by countries beyond the Cape of Good Hope' is meant all countries with which we carry on commercial ntercourse by means of vessels passing by or around the Cape of Good Hope in a westerly direction when sailing to this country, and which in he ordinary course of navigation are reached from here and from England by vessels passing by or around the Cape of Good Hope eastwardly; nd that all goods, wares, and merchandise of the growth or produce of countries beyond the Cape of Good Hope, when imported from places his side of the Cape of Good Hope, are subject to the additional duty of 10 per cent., unless their character, quality, and condition be entirely hanged by manufacture or otherwise. For example, Manilla hemp, if manufactured into cordage in England, would not on the importation of id cordage into this country be subject to the additional duty of 10 per cent.; in such a case its distinctiveness as hemp would be merged in s new condition."
ate butts, originally shipped from Calcutta for the United States, but landed and sold at Bermuda and thence imported to the United States, 1 to be subject to discriminating duty.
Iso, a cargo of tea, originally shipped at China for Montreal, but which on arrival there at its destination, changed to New York, and was oped thence without breaking bulk.
Iso, crude camphor, imported from east of the Cape, refined here, exported to Canada, and then re-imported.
Iso, opium, the product of Persia, imported to the United States from London, although taken to London via the Suez Canal, Persia coming in the meaning of the statutory words "east of the Cape," &c, according to prior decisions holding those words to mean such countries as are narily reached in commercial intercourse by sailing round the Cape.
ut otherwise as to sugar imported from Liverpool but being the product of Egypt, lying east of the meridian of the Cape, but not ordinarily hed by sailing round the Cape.
Goods, the production of countries beyond the Cape of Good Hope, coming from places this side, which they have reached by overland route, &c. not liable to the additional ten per centum duty.'
ssential oils, the product of countries east of the "Cape," when rectified in and imported from countries west thereof, are liable to the disinating duty.
the papers presented at the custom house by the importor show that the goods were originally destined for the United States, and that their val at and transhipment in the country west of the Cape were only an incident in the voyage of importation, the discriminating duty would apply, the voyage being considered continuous.
These goods being but yard in width, 100 yards would only be liable to duty as 75 square yards, which at 1s. 2d. would 47. 78. 6d. in addition to 351. for every 1001. of the declared value.