TO COLLECTORS AND OTHER OFFICERS OF CUSTOMS.

TREASURY DEPARTMENT,

MAY 28, 1868.

I herewith enclose for your information and guidance a synopsis of sundry decisions rendered by this Department during the month of April last.

Respectfully,

HUGH MCCULLOCH,

Secretary of the Treasury.

(66.)

VESSELS PURCHASED FROM THE GOVERNMENT, CHANGE OF NAME.

Where Marine papers have been issued to a vessel since her purchase from the government, she cannot, under existing laws, take a new name; Congress alone can authorize such a change.—(Letter to A. Sawyer, Esq., April 1, 1868, Tottenville, S. I., N. Y.)

(67.)

STEAMBOATS TAXABLE FOR INSPECTION ANNUALLY.

Compensation for inspections and examinations made for the year must be paid before issuing the annual license.

No additional fees can be exacted for any new inspection necessary during the licensed year, and the new or amended certificates must not extend beyond the unexpired portion of the year for which the original license was issued.—(Letter to Joseph Cragg, Local Insp., Baltimore, Md., April 1, 1868.)

(68.)

STEAM VESSELS PLYING SOLELY IN A PARTICULAR HARBOR NOT LIABLE TO ENROLMENT AND LICENSE.

A steam tug or lighter, used exclusively in the harbor of St. Mark's comes within the 37th sec. Act 1793, and is not subject to enrolment or license, but is subject to the inspection laws.—(Letter to Collector of Customs, St. Mark's, Florida, April 2, 1868.)

(69.)

FINES, ETC.-PILOTS OF REVENUE CUTTERS NOT ENTITLED TO INFORMER'S SHARE AS OFFICERS.

The Act of Febuary 28, 1867, defining the officers of the Revenue Cutter service, does not make ́ mention anywhere of pilots, nor have those persons been regarded or treated by the Department at any time as officers, and they are not entitled to any portion of fines, penalties, and forfeitures, as such.-(Letter to Coll., Wilmington, N. C., April 2, 1868.)

(70.)

ENGINEERS AND PILOTS-RENEWAL OF LICENSES.

Where the parties live at a distance from the Local Board of Inspectors, on receipt of the required fee a renewal of license may be forwarded by mail to any engineer or pilot in good standing. But where there is reason to believe that the original certificate has been invalidated by any subsequent act of the party holding it, a new examination is requisite. (Letter to Thos. L. Humes, Local Insp., Chicago, Ill., April 2, 1868.)

(71.)

RELIEF ON SPECIAL OR EXTRAORDINARY GROUNDS.

Applications to this department for relief from prosecution on breach of bonds, upon special or extraordinary grounds, should be verified by oath or affirmation.-(Letter to Collector at Portland, April 3, 1868.)

(72.)

VESSELS MOORED TO WHARVES AND USED AS STORE-ROOMS, NOT LIABLE TO TONNAGE TAX AND LICENSE FEES.

No vessel is required to take out a coasting license unless she intends to engage in the coasting trade. Vessels moored to wharves and used as store-rooms or sale rooms are clearly not liable to the payment of tonnage tax, inasmuch as, not being vessels engaged in the coasting trade, they are not required to take out a coasting license.—(Letter to Coll., N. Y., April 3, 1868.)

(73.) ·

TONNAGE TAX NOT TO BE REFUNDED ON LOSS OF A VESSEL.

The department has no authority to refund tonnage tax or fees for the portion of the year unexpired, after the destruction of a vessel.—(Letter to W. A. Thornburgh, Esq., St. Louis, Mo., April 4, 1868.)

(74.)

SITKA-MERCHANDISE FROM, SHIPPED AFTER RATIFICATION OF THE TREATY, ENTITLED

TO FREE ENTRY.

Merchandise (oil) shipped from Alaska after the ratification of the treaty with the United States, June 20, 1867, is entitled to entry free of duty.-(Letter to Coll. at N. Y., April 6, 1868.)

(75.)

DUTIABLE VALUE OF GOODS (WINES) SOLD AT AUCTION FROM BONDED STORE.

On appraisement of goods (certain wines) made under Article 532 of the general regulations, and report that the invoice value represented the foreign market value at the period of exportation, the invoice value must be taken as the basis for the assessment of duties, although when sold at auction from bonded store they bring a much less price.. If the proceeds of such sale are insufficient to pay the duties, the importers are liable on their bond for the deficiency.—(Letter to Coll., Boston, April 6 1868.)

(76.)

PEAS-DUTY 10 OR 30 PER CENT. AD VALOREM, ACCORDING TO THE USE FOR WHICH INTENDED.

Peas, when sold or used for domestic purposes, are dutiable as "vegetables," &c., under section 19, Act of March 2, 1861, at 10 per cent. ad valorem. If intended for use as seed, they should be classed under the clause of section 8, of the Act of July 14, 1862, providing for "garden seed, and all other seeds for agricultural and horticultural purposes," a duty of 30 per cent. ad valorem. The use to which imported peas are to be applied is to be determined by the collector, according to instructions of May 8 and 10, 1867.—(Letter to Coll., Buffalo, N. Y., April 6, 1868.)

(77.)

LOSS THROUGH NEGLECT OF GOVERNMENT EMPLOYÉS.

Under the decision of the courts, in no case is the Government held responsible for the loss of merchandise occasioned by the carelessness or laches of its officers or employés.-(Letter to R. D. Jackson, N. Y., April 7, 1868.)

(78.)

COLLECTOR'S SIGNATURES.

Collectors must not allow any other parties to sign their names in their official transactions. If it is necessary for a deputy to sign for a collector, it should be with his proper signature as deputy for the collector.-(Letter to Coll. 3d District, Augusta, Me., April 7, 1868.)

(79.)

MOLASSES ON BOARD SPANISH BRIG LIABLE TO DISCRIMINATING DUTY.

Molasses on board a Spanish brig from Cuba is liable to the regular duties chargeable on molasses, and 10 per cent. discriminating duty, under the 17th section Act June 30, 1864.—(Letter to Coll., Baltimore, April 8, 1868.)

(80.)

PERFUMERY (ALCOHOLIC)—DUTY $3 PER GALLON AND 50 PER CENT. AD VALOREM.

The duty on perfumery (alcohol the principle ingredient) is $3 per gallon and 50 per cent. ad valorem, under section 11, Act of June 30, 1864, and Department's decision, December 23, 1867.— (Letter to Coll. Boston, April 8, 1868.) (Appeal 5367.)

(82.)

HAY-A NON-ENUMERATED MANUFACTURE, DUTIABLE AT 20 PER CENT.

Hay should be classified as a non-enumerated article, manufactured in whole or in part, under the 24th section of the Act of March 2, 1861, liable to duty at the rate of 20 per cent. ad valorem.— (Letter to Commissioner of Customs, April 8, 1868, Washington, D. C. Letter to Collectors and others, April 8, 1868.)

(83.)

ANGORA GOATS AND CARAMAN SHEEP-DUTY 20 PER CENT.

Angora goats and Caraman sheep are dutiable at the rate of 20 per cent., under Act of May 16, 1866, and in conformity with Department's decision of November 14, 1867.-(Letter to Coll., Boston, April 8, 1868.)

(84.)

CORDOVA WOOL-RULE FOR ASCERTAINING DUTY ON.

The packing or baling Cordova wool in hide covers is not tò be excluded in ascertaining the dutiable value, under the Act of March 2, 1867; on arriving in the United States the usual allowance is made for tare, and the specific duty is assessed upon the net weight of the wool. The Act of March 2, 1867, directs that the value of wools, for the purpose of determining the rate of duty, be found “at the last port or place whence exported to the United States, excluding charges in such port." It is therefore clear that the packing or baling in hide covers, as above stated, not having been done “in such port,” is not to be excluded in ascertaining the dutiable value. The net pounds of wool divided into the aggregate cost or value thereof, including the baling prior to the receipt at the last port of exportation, will give the number of cents per pound by which the rate of duty should be determined.—(Letter to Coll., New York, April 9, 1868.)

(85.)

HAT BANDS, COMMERCIALLY KNOWN AS "SILK HAT BANDS," DUTIABLE AT 60 PER CENT.

Goods, commercially known as "silk hat bands," returned by appraisers as silk trimmings, although having one and, perhaps, two threads of cotton in the edge of the fabric, are not liable to a duty of only 50 per cent. ad valorem under the last clause of section 8 of Act of June 30, 1864, but are properly assessed with a duty of 60 per cent. ad valorem in conformity with the decision of the Department of October 5, 1867.—(Letter to Coll., New York, April 9, 1868.)

(86.)

GOODS REMAINING IN GENERAL ORDER STORE OVER ONE YEAR CANNOT BE ENTERED FOR EXPORT.

The Department has invariably ruled that merchandise, remaining under general order for more than one year, cannot be entered for export. 、 Under certain circumstances, however, parties have been permitted by the Department to withdraw merchandise for consumption and pay the duties and charges thereon, if they elect to do so.- —(Letter to Coll., New Orleans, La., April 9, 1868.)

(87.)

VERMONT CENTRAL AND VERMONT AND CANADA RAILROADS.

Vermont Central and Vermont and Canada Railroads designated as a route for transportation of merchandise in bond, under existing laws and the rules and regulations of the Department.—(Letter of Coll., Burlington, Vt., April 9, 1868.)

(88.)

GRAIN BAGS FILLED WITH FLAXSEED NOT DUTIABLE.

Grain bags, imported from Canada, filled with flaxseed, reported by appraiser as a "not unusual” covering, are not liable to duty as bags.—(Letter to Coll., Boston, April 10, 1868.) (Appeal 5361.)

\༦༦/

BONDED GOODS-CANNOT BE WITHDRAWN FOR A CHANGE IN THEIR CONDITION AND SUBSEQUENTLY RETURNED TO WAREHOUSE.

The withdrawal of carpets from bonded warehouse for the purpose of cutting and manufacture so as to fit them to the saloons of a vessel destined for the trade of a foreign country, involves a change in the condition of such carpets, and this Department cannot allow such withdrawal and subsequent return to bonded warehouse for the purpose of exportation.—(Letter to Coll., Boston, April 10, 1868.)