(241.)

FILING OWNER'S OATHS ON ISSUE OF MARINE PAPERS.

The 5th section, act December 31, 1792, requiring all the owners of vessels to make and file oath, &c., has been repealed by the act of July 7, 1868.-(Letter to Collector, Waldoboro', Maine, October 15, 1868.)

(242.)

APPRAISEMENT NOT GENERALLY ALLOWED AWAY FROM PUBLIC STORE.

As a general rule the Department does not permit the examination and appraisement of any imported merchandise, away from the public stores, which can properly be examined and appraised at them. (Letter to Appraiser, Philadelphia, October 16, 1868.)

(243.)

WITNESS FEES, WHEN WITNESS IS SUMMONED BY SUPERVISING INSPECTOR, MAY BE PAID BY COLLECTORS.

The only exceptions to the 1st section of the act of March 3, 1849, are contained in section 9, paragraph 13, act August 30, 1852. Fees of a witness, summoned by a supervising inspector, may be paid by Collectors under this act.-(Letter to Collector, Detroit, October 17, 1868.)

(244.)

DUTIABLE ARTICLES IN A TRAVELER'S BAGGAGE.

Dutiable articles making part of a persons ordinary luggage are not liable to such a forfeiture as is defined in section 1 of the act of June 27, 1864, unless there has been a refusal to open or to afford the means of opening the package or envelope in which they are enclosed, or a concealment equivalent to such refusal, or an omission of the articles from a declaration of the contents of the package required by section 46 of the act of March 2, 1799.—(Letter to Collector, Burlington, Vt., October 17, 1868.)

(245.)

UNLADING OF VESSELS-PERMITS.

The issue of permits to unlade in advance of the arrival of the vessel is unwarranted by law. Unlading at night should be permitted only when absolutely necessary, and then under special permit.— (Letter to Collector, Philadelphia, Pa., October 17, 1868)

(246.)

FANCY WHITE COTTONS, CAMBRICS, AND CHECK CAMBRICS, BRILLIANTS, TWILLS, &c., DUTY 54 CENTS PER SQUARE YARD. ·

The above goods, appraised as cotton bleached, counting over 100 threads to the square inch, and costing under 25 cents per square yard, are dutiable at the rate of 54 cents per square yard.— (Letter to Collector, New York, October 19 and 20, 1868.)

(247.)

SILK AND COTTON HOSIERY-READY-MADE CLOTHING-DUTY 60 PER CENT.

Silk and cotton hosiery, shirts and drawers, silk, chief value, should be assessed with the duty of 60 per cent. under the designation "ready made clothing" or "wearing apparel," in 3d section, act 3d March, 1865, as per decision of October 26, 1867.--(Letter to Collector, New York, October 19, 1868.)

(248.)

INVOICE VALUE OF WOOL-THE VALUE OF THE SACKS MUST BE INCLUDED.

Where satisfactory evidence is not produced to the appraiser that the value of the sacks is included in the invoice price of wool, the value of the sacks must be added to make up dutiable value.— (Letter to Collector, Boston, October 21, 1868.)

(249.)

"NO AVERAGE ALLOWANCE FOR DAMAGE IS TO BE MADE," ARTICLE 416, GENERAL REGULATIONS.

When only part of an importation is damaged, or where different parts of it are damaged in different degrees, the exact specific amount of damage on each part must be allowed for and not a general average of loss made.

The weight of the quantity damaged is averaged and estimated from the weighers return by the Collector's liquidating clerk.—(Letter to General Appraiser, New Orleans, October 21, 1868.)

(250.)

CUSTOM-HOUSE BONDS-EXTENSION OF.

No application for the extension of bonds will be considered by the Department, unless the report of the Collector transmitting the same shall state whether any unpaid balance for liquidated duties stands charged against the obligors or either of them on the Custom-house books.-(Letter to Collector, New York, October 21, 1868.)

(251.)

ONE AND TWO CENT COINS OF THE UNITED STATES-HOW FAR A LEGAL TENDER.

The nickel cent coins issued under the act of February 21, 1867, and composed of 88 per cent. copper and 12 per cent. nickel, are not a legal tender for any amount, but are exchangeable at the mint for three and five cent nickel pieces, which are a legal tender for the sums of sixty cents and one dollar respectively. The one and two cent pieces, authorized by the act of April 22, 1864, and composed of 95 per cent. copper and five per cent. tin and zinc, and which comprise the chief portion of the cent coinage in circulation, are a legal tender for any payment not exceeding four cents in amount.(Letter to J. R. Eaton, Esq., Louisville, Ky., October 21, 1868.)

(252.)

FISHING VESSELS MAY CARRY CARGO TO BRITISH PROVINCES.

A fishing vessel, under enrolment and license, may proceed with a cargo from a United States port to a port in the British Provinces, on taking out permit for the purpose from the Collector. She must clear on departure and enter on return.-(Letter to Collector, Gloucester, Mass., October 22, 1868.)

(253.)

MODELS.

Models are dutiable—according to materials—unless they are models of inventions or improvements in the arts, and cannot be fitted for use.-(Letter to E. Cornell, Utica, N. Y., October 23, 1868.)

(254.)

HOUSEHOLD EFFECTS.

Household effects to be entitled to entry free of duty, should arrive with the owner or within a reasonable time before or after his arrival. Five or six months cannot be considered a reasonable time.— (Letter to Collector, Philadelphia, Pa., October 24, 1868.)

(255.)

PASSENGER'S BAGGAGE.

A fee of 20 cents is chargeable on taking out a general permit for the delivery of passenger's baggage. Under such permit all baggage, after examination, assessment and collection of duties on articles of the value of $500 or under shall be delivered to the owners without further charge.—(Letter to Naval Officer, Charleston, S. C., October 24, 1868.)

(256.)

MANIFESTS.

Under the 18th section, act of February 18, 1793, masters of licensed coasting vessels trading between two districts must be provided with manifests, and when required exhibit them, under a penalty of $20; if only trading between two or more ports in their home district there is no such requirement.— (Letter to Collector, Baltimore, Md., October 24, 1868.)

(257.)

FOREIGN GOODS MUST PAY DUTY ON EACH IMPORTATION.

English needles rusted, if exported for polishing, cannot be reimported free of duty.--(Letter to Andrew Clerk & Co., New York, October 24, 1868.)

(258.)

CERTAIN FELT CARPETING-DUTY 25 CENTS SQUARE YARD AND 35 PER CENT. AD VALOREM.

Certain so-called "Felt Carpeting," returned by the appraisers as "Printed Druggets," is dutiable at 25 cents per square yard and 35 per cent. ad valorem, the Department having heretofore held, that "the question as to which particular kind or description of goods shall be classified as Felt Carpeting," is one entirely of "fact for the appraisers to determine after an actual examination of the goods." See Decision September 19, 1868.-(Letter to Collector, New York, October 26, 1868.)

(259.)

TONNAGE TAX.

A vessel whose tonnage tax certificate expires while she is temporarily unused, should be required to pay the tax at her first clearance thereafter or upon the renewal of her papers, and it is the duty of the Custom-house Officer to see that this be done.-(Letter to Surveyor, Memphis, Tenn., October 27, 1868.)

(260.)

REDEEMING MUTILATED CURRENCY-NO CHARGE FOR.

National Bank Depositaries and fiscal agents of the United States are not authorized to charge individuals for redeeming mutilated or defaced United States currency on government account.—(Letter, to R. A. Smith, Esq., St. Paul's, Minn., October 28, 1868.)

(261.)

CERTAIN SO-STYLED "COLORED COTTON LININGS" FOUND TO BE BLEACHED AND COLORED-COTTONS COARSER THAN OVER 100 THREADS TO SQUARE INCH, AND LIGHTER BUT NOT FINER THAN GOODS EXCEEDING 5 OUNCES TO THE SQUARE YARD-ARE DUTIABLE UNDER TARIFFS OF 1861 AND 1862.

Bleached and colored cottons not exceeding 5 ounces to the square yard, counting less than 100 threads to the square inch, and costing less than 25 cents per square yard, viz: 4 cents for the bleached and 44 cents for the colored, are not provided for under the Acts of June 30, 1864, or March 3, 1865, because, as they do not count over 100 threads to the square inch, they are not finer although lighter than goods exceeding 5 ounces to the square yard. To bring the goods under either the act of 1864 or 1865, they must be both finer and lighter, but this is not the case, as they are cOARSER AND lighter. They are, therefore, provided for under Sec. 14, Act March 2, 1861, and Sec. 10, Act July 14, 1862, in the clause which reads as follows: "* on finer OR LIGHTER goods of like description, not exceeding 140 threads to the square inch;" consequently, the rates of duty thereon (under the acts of 1861 and '62) are, for bleached, 3 cents per square yard, and for colored, 34 cents per square yard, and 10 per cent. ad valorem. See Department's letters of June 1, 1863, on appeal of Sharps, Haines & Co., December 1, 1865, on appeal of Thompson & Casserly, and June 23, 1868, to Collector Smythe.— (Letter to Collector, Baltimore, Oct. 28, 1868. Appeal 5607.)

*

(262.)

CERTAIN SO-STYLED SILK TWIST-DUTY 50 PER CENT.

Certain merchandise, which the importers claim is Silk Twist, used for tassels, fringes, and like purposes, is not the article commercially known as "Silk Twist," and is dutiable at the rate of 50 per cent. ad valorem, under last clause Section 8 of the Act June 30, 1864, as a "manufacture of silk not otherwise provided for." - (Letter to Collector, New York, Oct. 28, 1868. Appeal 5874.

(263.)

FEES.

The fees chargeable under the act of March 3, 1865, are only to be collected at frontier districts otherwise than by sea. The fees for the coast districts are to be collected according to the Acts of December 31, 1792, February 18, 1793, March 2, 1799, and February 28, 1803.-(Letter to Collector, Machias, Me., Oct. 29, 1868.)

(264.)

CERTIFICATES OF DEPOSITS MADE BY DEPUTY COLLECTORS-HOW FORWARDED TO THE

DEPARTMENT.

Certificates of deposits made by deputy collectors of internal revenue should be sent by them to Collectors with the proper reports, and by the Collectors forwarded to this Department, together with a report, per form 43, of all the collections and deposits in the district.—(Letter to Collector of Internal Revenue, Norfolk, Va., Oct. 30, 1868.)