DUTY ON HIDES.

Otago Witness, Issue 2892, 18 August 1909, Page 21

DUTY ON HIDES.

QUESTION OF EXEMPTIONS.

CHRISTCHURCH, August 12. Judgment was given at Christchurch yesterday in the case of Bowron Brothers and Co. v. the Collector of Customs, an appeal against the decision of the Collector of Customs as to import duties payable on certain hides. Mr Justice Denniston said the hides in question were admitted to be crust, or rough-tanned, bt*<. undressed. The plaintiff company claimed that the hides wsi-. within the exemption allowed, but the defendant regarded them as dutiable under the heading of sole, pump, or harness leather. The question was whether hides, trimmed and cut into two parts (sides), op four parts (bends), could properly be described as "hides." If they were properly so described, then, being crust or rough-tanned but undressed, they were within the'- exemption. The weight of the expert evidence was decidedly in favour of iilieit being considered as hides by ihe trade, and he did not think external trimming would deprive them of their character as hides. The question was not altogether free from doubt, but on the whole h© had come to the conclusion that the goods were within the limit of the letter of exemption. The fact that for some time goods of the same class had been passed as free goods tended to strengthen that conclusion. Judgment would be for the plaintiff company for the amount deposited, with interest at 8 per cent, till paid.