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duty, while that with a simple cross will pay 50 per cent. In other words, the inferior article takes the higher rate-an anomaly in customs practice.

A like anomaly is presented in the cost of the merchandise to the importer. In some instances the duty-paid price of a superior article (assessed at 20 per cent) is less than that of an inferior article (assessed at 50 per cent).

Effect on revenue. It needs no demonstration to show that, if the present provisions are continued, few rosaries will be imported with plain crosses, and assessments at 50 per cent under the bead paragraph will diminish.

Embarrassment to importer. The uncertainty of classification, involving as it does a difference of 30 per cent in the rate of duty (referring to rosaries without precious metal), has been a constant source of embarrassment to the importers in the conduct of their business, particularly in the matter of fixing the selling prices of their goods.

CONCLUSION.

We respectfully urge your committee to include in its report the eo nomine provision for rosaries as in paragraph 1444, Schedule 14, H. R. 7456, or in substantially the same form.

Respectfully,

JOHN R. RAFTER, of Counsel,

34 Pine Street, New York.

BENZIGER BROTHERS, New York.
K. BEETAR, New York.
MALHAMI & Co., New York.
PUSTET & Co., New York.

C. WILDERMANN Co., New York.
DIEDERICH-SCHAEFER CO., Milwaukee.

The CHAIRMAN. The committee will next hear Mr. R. E. Bolles. Is Mr. Bolles here? Mr. Bolles does not seem to be present.

Is Mr. Ralph Moses here? Mr. H. L. Shephard?

That finishes the list of witnesses before the chairman. Are there any other gentlemen present who desire to be heard?

The committee will stand adjourned until next Tuesday at 10.30

a. m.

(Thereupon, at 5.20 o'clock p. m., the committee adjourned to meet again on Tuesday, the 27th day of December, 1921, at 10.30 o'clock a. m.)

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