Слике страница
PDF
ePub

(197.)

GOODS IMPORTED FOR A PUBLIC MUSEUM NOT FREE.

Goods imported as curiosities for a public museum, to which an entrance fee is cl a ged, are subject to duty unless specially exempted from duty under the law.-(Letter to Collector N. Y., lug. 20, 1868.)

(198.)

THE GUANO ISLAND OF “SOMBRERO" A FOREIGN COUNTRY.

Vessels arriving from the Guano Island of “Sombrero” must, for the present, be regarded as coming from a foreign country, in the absence of the requisite legal proof of the ownership and nationality of the Island.-(Letter to Collector Philadelphia, Aug. 21, 1868.)

(199.)

BUTCHER'S KNIVES ARE CLASSED AS CUTLERY.

Butchers knives are classed as cutlery, and pay 35 per cent. ad valorem. Appeal.—(Letter to Collector Baltimore, Md., Aug. 22, 1868.)

(200.)

“NITRO BENZOLE” PAYS 50 PER CENT. AD VALOREM.

Nitro Benzole, a non-enumerated essential oil, should pay 50 per cent. ad valorem, under sec. 5, act July 14, 1862, and not 20 per cent., as a chemical preparation. Appeal 5651.—(Letter to Collector N. Y., Aug. 22, 1868.)

(201.)

CLOTH (BROWN FRIEZE) NOT INCLUDED IN THE TERM “REGALIA,” BUT SUBJECT TO DUTY.

The term “Regalia,” mentioned in the 23d section act March 2, 1861, does not include brown frieze cloth still in the piece, though designed for the manufacture of priest's gowns, but is limited to "articles worn upon the person of priests or others officiating, or used by hand in the performance of their ceremonies.”——(Letter to Rev. William Schlosser, Illinois, Aug 25, 1868.)

(202.)

LLABILITY TO DUTY OF GOODS ERRONEOUSLY PASSED FREE.

Goods which have passed the custom-house free, through an erroneous interpretation of the law or Treasury Regulations, are still liable to the payment of the duties imposed by law.-(letter to Collector Toledo, Ohio, Aug. 27, 1868.)

(203.)

REFUSAL OF A CONSUL TO CERTIFY TO INVOICES.

The refusal of a consul to certity to an invoice is not an insurmountable obstacle to the exportation of merchandise to the United States. Goods imported without an invoice may be entered, on appraisement, according to the terms of circular June '1st, 1863.—(Letter to Secretary of State, Sept. 4, 1868.)

(204.)

“ DRESSED LUMBER."

“ Dressed Lumber," on which drawback is allowed, is lumber planed, turned, smoothed, or having undergone a similar process, but not mortised, tenoned, tongued, or grooved.—(Letter to Collector N. Y., Sept. 14, 1868.)

(205.)

DISTRIBUTION OF FINES, PENALTIES, AND FORFEITURES.

The act of March 2, 1867, applies as well to seizures made prior to its enactment where payment is made afterwards as to seizures originating subsequent to the date of its passage.--(Letter to Collector N. Y., Sept. 15, 1868.)

(206.)

FOREIGN MINISTER NOT EXEMPTED FROM PAYING INTERNAL REVENUE TAX ON ALCOHOL.

The Department cannot permit a foreign minister to take alcohol from bond free of Internal Revenue tax, as the withdrawal from bond without such payment is absolutely prohibited by act January 11, 1868.—(Letter to Secretary of State, September 16, 1868.)

(207.)

PROTEST AGAINST THE ASSESSMENT OF DUTIES IN ORDER TO BE VALID MUST BE IN WRITING.

The protest required by sections 14 and 15 of the act of June 30, 1864, must be in writing, and filed with the Collector within ten days after the ascertainment and liquidation of the duties.—(Letter to Collector New York, September 17, 1868.)

(208.)

SEIZURE-NONE ENTITLED TO SHARE IN-UNLESS ACTUALLY PRESENT AND ASSISTING AT.

An order to m:ake a seizure, not being a seizure in fact or in law, the person making the order must be actually present assisting in the seizure in order to entitle him to a share.-(Letter to Collector New York, Septemher 17, 1868.)

(209.)

SINGING BIRDS TWENTY PER

AD

LO

EM AS LIVE ANIMALS.

The duty mpon singing birds is 20 per cent. ad valorem, in accordance with Department's decision of July 5, 1866.--(Letter to Collector New York, September 18, 1868.)

(210.)

IRON SAFE, USED IN OFFICE OR STORE, NOT PERSONAL EFFECTS.

An iron safe, such as is used in an office or store, is not to be considered part of an “immigrant's effects” which are admitted duty free. (Letter to E. Hartley, Special Agent Philadelphia, Penn., September 18, 1868.)

(211.)

DUTY ON “LAST BLOCKS."

“Last blocks” shonld be classified under section 24, act March 2, 1861, and pay 20 per cent. acl valorem.-( Letter to Collector Newark, N. J., September 18, 1868.)

3

[ocr errors]

(212.)

APPRAISEMENTS.

When the use and commercial character of an article govern its classification for assessment of duties, and where these attributes differ in our own trade from the same in foreign markets, the appraisers must be governed by those known in our own trade, foreign and domestic.—(Letter to Collector New York, September 19, 1868.)

(213.)

NATIONAL BANK WEEKLY TRANSCRIPT.

Weekly transcripts should be rendered to both the Secretary's and Treasurer's Offices, whether any transactions take place or not.-( Letter to Cashier Granite Bank, Augusta, September 19, 1868.)

(214.)

HANDKERCHIEFS.

Handkerchiefs (80 styled) claimed by the importer to be dutiable as “embroideries,” but found by the Appraiser to be not sufficiently embroidered to entitle them to such classification, are properly dutiable as "manufactures of flax not otherwise provided for," valued not over 30 cents per square yard, 35 per cent. ad valorem; over 30 cents per square yard, 40 per cent. ad valorem. Section 7, act June 30, 1864.—(Letter to Collector New Orleans, September 22, 1868.)

(215.)

SHIP KNEES-DUTY TWENTY PER CENT.

Ship knees, from two sides of which the surplus wood has been removed by “Daniels' Planer," are dutiable at 20 per cent., under section 24, act March 2, 1861, as partially manufactured articles nnenumerated.—(Letter to Collector Portland, Maine, September 22, 1868.)

(216.)

PICRIC ACID FREE OF DUTY.

Picric acid is exempt from duty under section 23, act of March 2, 1861.—(Letter to Collector New York, September 23, 1868.)

(217.)

CHANGE OF MASTER OF VESSEL.

A master put in charge of a vessti temporarily for a single trip, within the same district, during the sickness of the regular master, cannot take the oath prescribed by law for a new master, and does not incur a penalty for not having his name indorsed on the vessel's license as master under section 12, act February 18, 1793.-(Letter to Collector Georgetown, D. C., September 23, 1868.)

(218.)

CARRIAGE USED BY AN IMMIGRANT PERSONAL EFFECTS.

9

A carriage used abroad, for more than two years, by an immigrant, for his own convenience, is exempt from duty as “personal effects” under section 23, act March 2, 1861.—(Letter to Collector Boston, September 23, 1868.)

(219.)

RAW COTTON.

The act exempting raw cotton from duty, passed February 3, 1868, does not go into effect, so far as foreign cotton is concerned, until November 1, 1868. Duty upon cotton imported prior to that date is 3 cents per pound, according to act July 28, 1866.—(Letter to Collector San Francisco, September 23, 1868.)

(220.)

SCRAP IRON-TON 2,240 POUNDS.

Duty should be assessed on scrap iron per the legal ton of 2,240 pounds, and not per ton of 2,000 pounds.—(Letter to Collector Cleveland, Ohio, September 28, 1868.)

(221.)

BARRELS IN WHICH FLAXSEED IS. IMPORTED NOT DUTIABLE.

Barrels are not unusual coverings for importations of flaxseed, and are not, when so used, dutiable specifically as barrels. See Circular October 22, 1867.-(Letter to Collector Buffalo, New York, September 28, 1868.)

« ПретходнаНастави »