(222.)

REAPPRAISEMENTS.

Questions of classification, and not of valuation, are not subjects for reappraisement, and any such reappraisements had must be set aside as null and void.—(Letter to Messrs. Welsh, Philadelphia, Penn., September 30.)

(223.)

HENRY'S MAGNESIA-DUTY FIFTY PER CENT.

Henry's magnesia is dutiable as a "proprietary medicine," at 50 per cent. ad valorem, under paragraph 65, section 5, act July 14, 1862.-(Letter to Collector San Francisco, Cal., September 30, 1868.)

TO COLLECTORS AND OTHER OFFICERS OF CUSTOMS.

TREASURY DEPARTMENT,

JANUARY 14, 1869.

I herewith enclose, for your information and guidance, a synopsis of sundry decisions rendered by this Department during the months of October, November, and December last.

A title page and index are now being printed to be bound with this series of synopses for the entire year 1868, which will be forwarded as soon as practicable.

Respectfully,

H. McCULLOCH,

Secretary of the Treasury.

(224.)

ENROLMENTS-HOW OFTEN TO BE ISSUED.

An enrolment issued to a vessel is not required to be surrendered or renewed unless on change of owners or alteration in burden, or other contingency specified in the Regulations, art. 34 and 47. It may be rightfully outstanding for any length of time in the absence of the occurrence of any such events. (Letter to Surveyor, Louisville, Ky., October 1, 1868.)

(225.)

PLUMBAGO IMPORTED FROM ENGLAND LIABLE TO A DISCRIMINATING DUTY OF 10 PER CENT. AD VALOREM-CONSTRUCTION OF SEC. 6, ACT MARCH 3, 1865.

The transhipment of plumbago in England, which had originally been shipped at Ceylon, destined for United States, does not render it liable to the 10 per cent. duty imposed by the above section. Plumbago from Ceylon, now in bond in England, if imported to United States, would be liable to said duty unless it be shown that its destination when leaving Ceylon was the United States without contingent diversion, and that its being in bond was simply a temporary arrest of the shipment.—(Letter to Alphonse Stephani & Co., Oct. 2, 1868, Philadelphia, Pa.)

(226.)

PROPERTY OF ARMY OFFICERS NOT EXEMPT FROM DUTY, AS SUCH.

Articles imported by officers of the army for their own use, or for the use of their families, are not exempt from duty.-(Letter to Deputy Collector, Brownsville, Texas, October 6, 1868.)

(227.)

COLLECTOR'S BOND-SECURITIES.

The former security cannot be

Where a security upon a Collector's official bond becomes valueless, the Collector will be called on for another not in place of, but in addition to the previous one. withdrawn.-(etter to J. Leftwich, Memphis, Tenn., October 6, 1868.)

(228.)

CLAY-PIPE BOWLS-DUTY 35 PER CENT.

All clay pipes, pipe bowls, or pipe heads of a similar description to the common clay pipe, and not of a superior quality, are dutiable at 35 per cent. ad valorem.-(Letter to First Auditor of the Treasury, October 6, 1868.) ·

(229.)

MONEYS RECOVERED BY U. S. MARSHAL-TREATMENT OF.

The first section of the act of March 3, 1849, forbids the payment of Collector's commissions, through U. S. Marshals out of funds collected.

Money recovered on execution must be paid by the marshal to the Collector as duties, &c., and treated as any other duties.

The commissions will be paid in the regular way.-(Letter to Collector, St. Marks, October 6, 1868.)

(230.)

ABSINTHE-ALLOWANCE FOR BREAKAGE ON AN ARTICLE PAYING A SPECIFIC DUTY.

Absinthe pays a specific duty, and when imported in bottles an allowance of 5 per cent. for breakage, &c., should be made under sec. 59, act March 2, 1799.-(Letter to Collector, New Orleans, October 6, 1868.)

(231.)

COD-LIVER OIL-DUTY 40 PER CENT.

Cod-liver Oil fit for medicinal use is dutiable at 40 per cent. as a medicinal preparation under letters of October 20, 1863, and November 30, 1865.-( Letter to Collector, Richmond, Va., October 6, 1868. Appeal 5872.)

(232.)

NO ALLOWANCE FOR DAMAGE TO PROPERTY TRANSPORTED IN BOND, ON ACCOUNT OF LENGTH OF VOYAGE.

No allowance can be granted on Currants damaged by worms and candied on account of the length of the voyage of transportation in bond. Sec. 8, Act March 28, 1854, applies only to damage occurring from accidental causes, as fire, shipwreck, &c.-(Letter to Collector, San Francisco, October 7, 1868.)

(233.)

RESPONSIBILITY OF A ROBBED OFFICER.

An officer robbed of the public money, of which he is the custodian, is still chargeable with it, the obligation to keep it safely being absolute, without any condition, expressed or implied. The only avenue for relief is through Congress or the Court of Claims.—(Letter to Superintendent Branch Mint, Denver, October 10, 1868.)

(234.)

FEEDING-BOTTLES SUBJECT TO 40 PER CENT.

Feeding-bottles made of glass, India rubber, and wood, should be classified under Sec. 9, Act June 30, 1864, which provides on "all manufactures of glass, or of which glass shall be a component material, not otherwise provided for," forty per centum ad valorem.-(Letter to Collector, Philadelphia, Pa., October 12, 1868.

*

(235.)

MANIFEST OF LUMBER FROM N. B.-REGISTRY OF-OWNERSHIP OF

A manifest accompanying cargo of lumber brought from St. John's, New Brunswick, is defective without the sworn statement required by the 4th section of Circular of May 25, 1868, and without proof that the persons who owned and who sawed the lumber are both citizens of the United States. In all cases, if in doubt as to the original ownership of lumber brought into port, the Collector should impose the duties and let the importer protest and appeal.-(Letter to Collector, Philadelphia, Pa., October 13, 1868.)

(236.)

COMMISSIONS ON HIDES 21 PER CENT.

The usual rate of commissions on invoices of hides from Calcutta may be considered to be 24 per cent.-(Letter to Collector, N. Y., October 13, 1868.)

(237.)

RULE FOR CANCELLATION OF EXPORT BONDS.

The evidence required for the cancellation of export bonds, given for the benefit of drawback, is substantially the same as that required for the cancellation of bonds given on the exportation of merchandise upon which no duty or tax has been paid. One landing certificate may cover several exportations when made by the same firm, in the same vessel, and to the same consignee, and consuls should not withhold such certificate unless upon objections well founded. Doubtful cases must be referred by the Collector to this Department.-(Letter to Secretary of State, October 14, 1868.)

(238.)

"PULLED" OR "UNDRESSED" SKINS-DUTY 10 PER CENT.

Skins which have been pulled of the hair which grows beyond the fur, are not, in fact, or in commercial parlance, “dressed furs on the skin" but "undressed," and dutiable at 10 per cent. under section 13, act June 30, 1864.-Letter to Secretary of State, October 15, 1868.)

(239.)

DUTIES MUST BE DEPOSITED IN COIN.

All duties must be deposited in coin as prescribed by law. A deposit of the equivalent in currency is not allowable.-(Letter to Collector, Chicago, October 15, 1868.)

(240.)

STEAMERS-ADMEASUREMENT.

Where there is but one deck to a steamer, and the engines and boilers which rest upon the keelson pass through that deck-the space so occupied being covered in--the law exempts from admeasurement only that portion which is above the deck.-(Letter to Deputy Collector, Perth Amboy, October 15, 1868.)