THE SHARLAND APPEAL CASE.

Waikato Times, Volume XXXIX, Issue 3190, 3 December 1892, Page 2

THE SHARLAND APPEAL CASE.

At the Wellington Appeal Court on November 16th, judgment was delivered in the important case Sharland and Co. v. The Commissoners of Customs. This was given by a majority of Justices in favour of thn appelant. The ground stated by Justices Williams anil Denniston, who allowed the appeal, were briefly that these pills were of an ordinary character chargeable at the lower scale. There was no evidence whatever to show what bnarland and Co. intended to do with them. There was a presumption arising from other facts which was certainly not sufficient for the Customs authorities to go upon. Justice Richmond, who pronounced for the respondents, held that, although only ordinary cathartic pills, they were imported for the'pnrpose of being put on the market in another form as a proprietary medicine, and were chargeable at the higher rate. Leave was given to carry the case before the Privy Council. To us the result of the appeal is not surprising. These poods had a certain value at tlio time they wers passing through the Customs, and upon that value only can duty be chargeable. What becomes of goods after duty has been paid is we should consider, no affair of the Custnma authorities. In this case, however, that additional value which—as ample evidence was brought to show—is afterwards given by judicious advertising, labelling, etc. (a fact which our readers, especially business men, will do well to bear in mind) is regarded by the Customs as dutiable by them. Not exactly. If there is any duty recoverable, wo should say, in all fairness, that it was due to those who had conferred the additional value, and we are quite ready to accept our share at once. We congratulate Messrs Sharland aud Co. on the result of their plucky .contest.