generally during all these years in connection with the development of the incandescent electric lamp and Congress should not hesitate to follow the other countries in giving adequate protection to this industry in the United States. As to the cost of production of these lamps in this country as compared with the cost of production in other countries, we respectfully refer you to the brief filed with the Ways and Means Committee jointly by the Hygrade Lamp Co., Salem, Mass.; Consolidated Electric Lamp Co., Danvers, Mass.; Kentucky Electric Lamp Co., Owensboro, Ky.; Economic Lamp Co., Malden, Mass.; Nilco Lamp Works (Inc.), Emporium, Pa. A copy of such brief is attached hereto as Exhibit A and made a part hereof. The General Electric Co. concurs in the conclusions reached in such brief. The rate of duty asked for by the General Electric Co., was 30 per cent ad valorem which was the rate in the Underwood law. The rate asked for by the companies filing the joint brief was $1.50 per hundred lamps, plus 30 per cent ad valorem. We do not believe that under the circumstances the latter rate is too high to afford adequate protection agianst foreign competition and to protect the employees of this country engaged in that industry. Respectfully submitted. GENERAL ELECTRIC Co., By J. FRANK ZOLLER, Tax Attorney. MARBLE AND MANUFACTURES OF [Pars. 232 and 233] LETTER FROM THE ALABAMA MARBLE CO., BIRMINGHAM, ALA. WAYS AND MEANS COMMITTEE, House of Representatives, Washington, D. C. FEBRUARY 21, 1929. DEAR SIR: I have just succeeded in getting complete information relative to another lot of marble imported in finished form which may be useful to the subcommittee that takes up the schedule in which marble is included. You will understand, of course, that it is not always possible to secure all of the details in this case. One of the members of the National Association of Marble Dealers by tactful and diplomatic work managed to secure all the figures. This was a case of 48 marble mantels for an addition to a large hotel in Chicago. The Andres Stone & Marble Co. of Milwaukee, who are members of the National Association of Marble Dealers, and who have a plant peculiarly well adapted for the production of things like marble mantels, were asked to quote on these 48 mantels. They quoted a figure of $166 each delivered at the job. Mr. Andres informs me that they estimated that the actual cost to themselves would be $153.30, each, but they made the close figure of $166 hoping that if there were 48 of the mantels they would be able to produce them at a somewhat lower cost than past experience indicated. They sent me a blue print of the mantels. In order to check up I had the Alabama Marble Co.'s estimating department estimate a price at which we would be willing to furnish the mantels figuring a nominal margin of profit of about 15 per cent. Our figure was $180 for each mantel f. o. b. our plant. This estimate probably contains a margin of 20 per cent for operating profit. The mantels were purchased in Paris and Mr. Andres has finally succeeded in getting the following information: Price per mantel f. o. b. Paris, $65; transportation charges from Paris to Chicago, $26.50; tariff, 50 per cent of $65, 32.50; total, $124 per mantel delivered at the job ready to set. This is $42 less than Mr. Andres's price of $166 and very considerably less than our price of $180, and to our price would still have to be added freight and hauling which would probably have amounted to a total of at least $20. Should the committee desire to publish this letter of mine in the record, there is no objection. If it will be of any interest to them to have the complete file of correspondence together with the blueprint and the detailed estimate of the Alabama Marble Co., I shall be glad to submit them for the information of the committee only. The only objection to publishing the whole thing would be that it might be embarrassing to Mr. Andres if the people from whom he obtained the information found that it was all made public. In this case the French marble manufacturer had to buy his blocks from Italy, and he undoubtedly was subject to the prices which have been fixed by order of the Italian Government on blocks exported from Italy just as we are. However, in spite of all that, the depreciated value of the franc enables him to beat an extremely close price by our Milwaukee member on work completed and delivered at the job in Chicago by a margin of 25 per cent. You will note that in this case if the tariff of 50 per cent based on American cost had been charged, the actual cost of the mantels delivered at the building would have been $168 each. That is $2 more than Mr. Andres's price but still about $30 less than what the Alabama Marble Co. would consider an ordinary fair price. If you diminish the Alabama Marble Co.'s price by 20 per cent you arrive at a figure of $144 each for the mantels as being practically our estimated cost. Considering that we have figures these mantels in marble of our own production and that Mr. Andres undoubtedly figured them in Italian marble on which he had paid pretty heavy freight charges, it will be seen that our ideas of our cost are almost exactly the same. We would not be able to sell the output of our plant on the same basis as $144 each for these mantels and cover the whole of our general expense we would certainly not be able to cover the ordinary depreciation charges, although we might not make an immediate cash loss. Very truly yours, JOHN STEPHEN SEWELL, President. P. S. "Operating profit," as I use the term, is subject to depreciation and Federal taxes. SCHEDULE 3 METALS AND MANUFACTURES OF IRON AND STEEL IN GENERAL J. S. S. SUPPLEMENTAL BRIEF OF THE AMERICAN IRON AND STEEL INSTITUTE The changes here requested are made necessary for the most part (1) By decisions of the customs tribunals whereby the evident intent of the lawmakers of the Sixty-seventh Congress was frustrated. (2) By the introduction into commerce of commodities that either did not exist or were of no commercial importance when the tariff act of 1922 was enacted. (3) For the purpose of removing the temptation to further litigation by imposing the same, or approximately the same rates of duty, upon the same or approximately the same classes of products notwithstanding that they are known by differing names. (4) For the purpose of meeting changed economic conditions in respect to certain products as compared with the conditions obtaining at the time the tariff act of 1922 was enacted. The suggestions herein offered are strictly within the scope of the term "tariff readjustment-1929" which the Committee on Ways and Means has selected to describe its present activities. No sweeping changes are here asked and no extreme increases of duty are advocated. It is a matter of common knowledge that certain regions of the United States are exempt from foreign competition in respect to iron and steel products because of their distance from the coasts and the consequent heavy freight charges. As to such localities the presence or absence of a tariff duty is equally unimportant. It is also a matter of common knowledge, however, that the great producing and consuming markets are so located that the pressure of foreign competition, made possible by low costs and low ocean freights, bears heavily upon them and the industries so located are entitled to that protection which it has been the aim of all Republican tariff acts to extend. Respectfully submitted. AMERICAN IRON AND STEEL INSTITUTE, Iron in pigs, iron kentledge. spiegeleisen containing more than 1 per centum of carbon.. wrought and cast scrap iron, and scrap steel, valued at not more than 7 cents per pound... Provided, That spiegeleisen for the purpose of this act shall be an iron manganese alloy containing less than 30 per centum of manganese. Provided further, That nothing shall be deemed scrap iron or scrap steel except secondhand or waste or refuse iron or steel fit only to be remanufactured. DECISIONS AND RULINGS Effective Mar. 25, 1927, the rate of duty on iron in pigs and iron kentledge was increased from 75 cents per ton to $1.121⁄2 per ton. (T. D. 42015.) Scrap steel containing approximately 14 per cent of tungsten and valued at less than 7 The following were held entitled to entry as scrap: Crucible-steel pieces containing 141⁄2 per cent of ferrochromium. (Abstract 40759 (Customs Court).) Door blanks for Ford bodies too large to fit the door openings that had been provided. Engine bedplate found defective and unfit for use. (T. D. 38235 (Customs Court).) The following were denied entry as scrap: Axle ends and boiler-plate ends. (Abstract 40380 (Customs Court).) Defective iron and steel pipe. (Abstract 38979.) Steel bars in random lengths. (T. D. 38789 (Customs Court).) DUTY ON IRON IN PIGS AND IRON KENTLEDGE Briefs have been filed asking for an increase of duty to $3 per ton on iron in pigs, by practically all the producers in the country. There has been a very serious diminution in the business of producing iron to be marketed in the form of pigs, particularly in the eastern part of the United States, due to the fact that that territory bears the brunt of the relatively heavy importations, but the effect on the markets has been felt as far west from the Atlantic coast as Tennessee and as far east of the Pacific coast as Utah. (These briefs are printed on pp. 1281, 1291, 1299, 1306, 1309, 1315, and 5220, of the committee print, unrevised.) The tariff act of 1922 placed a duty of 75 cents per ton on iron in pigs and iron kentledge, and on petition of domestic producers and after an exhaustive investigation by the Tariff Commission, the President, in March, 1927, proclaimed an increase in the duty to $1.121⁄2 per ton. The Tariff Commission report of the investigation showed that this duty did not equal the difference in the cost of production between the United States and the principal competing country, British India, but it was the limit allowed by the law. (Sec. 315, tariff act of 1922.) $1.12% per ton.. $3 per ton. PARAGRAPH 302 Manganese ore or concentrates containing in excess of 30 per centum of metallic manganese.. Provided, That ferromanganese for the purpose of this act shall be such iron manganese alloys manganese metal, manganese silicon, silico-manganese, manganese boron, and ferromanganese ferromolybdenum, metallic molybdenum, molybdenum powder, calcium molybdate, and all other compounds and alloys of molybdenum. ferrotungsten, metallic tungsten, tungsten powder, tungstic acid, and all other compounds of tungsten. 1% cents per ferrochromium tungsten, chromium tungsten, chromium cobalt tungsten, tungsten nickel, 60 cents per pound and all other alloys of tungsten not specially provided for. ferrosilicon: containing 8 per centum or more of silicon and less than 60 per centum. containing 60 per centum or more of silicon and less than 80 per centum. on the tungsten 2 cents per pound 3 cents per pound |