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(288.)

DEPOSITS TO SECRETARY'S CREDIT ON PROCEEDS OF JUDGMENTS.

Only such amounts of the proceeds of judgments as are divisible between United States and informers, should be deposited to Secretary's credit by Collectors in Internal Revenue cases.-

--(Tetter to Collector, 1st District, New Orleans, Dec. 2, 1868.)

(289.)

PAPER FISH AND BALLOONS-DUTIABLE AS TOYS.

Paper Fish and Balloons are dutiable as “Toys" under the last clause of section 12, act June 30.-(Letter to Collector, Boston, Dec. 2, 1868.)

(290.)

IRON BEAMS-DUTY 11 CENT PER POUND.

Iron Beams (so styled) are dutiable at the rate of 10 cent per pound, under the 8th paragraph of section 3, act June 30, 1864, under the head of "all other descriptions of rolled or hammered iron not otherwise provided for.”—(Letter to D. Lopers, Esq., pr. E. P. Dunbar, New York, Dec. 2, 1868.)

(291.)

SPRING STEEL NOT DUTIABLE AS PARTS OF WATCHES UNLESS LLY MANUFACTURED.

Articles of spring steel requiring further manufacture to make them watch springs are not “parts of watches,” and are to be classified as manufactures of steel not otherwise provided for.—(Letter to Collector, New York, Dec. 4, 1868.)

(292.)

SEIZING OFFICER-WHEN GOODS ARE IN CUSTODY OF CUSTOM-HOUSE OFFICER. Where goods, being alreadly within the official custody of the Collector for any purpose, åre then seized while within that custoily for violation of law, whether by the Collector in person, by direction to a subordinate, or otherwise, it is held that there is no seizing officer, within the meaning of either the act of 20 March, 1867, or of the opinion rendered by the Attorney General, dated 29th October, 1867, in definition of a “ seizing officers under that aci. The net proceeds accruing from a seizure of the nature stated, are distributed (there being no informer) according to the provisions of the first clause of the 91st section of the act of March 2, 1799; tlıąt is to say, one half thereof is given to the United States, and the remaining half given to and equally divided between the Collector, Naval Officer, and Surveyor, or to such of those officers as there may be in the district; and if there be but one, then the entire share is given to that one.—(Letter to Naval Officer, San Francisco, Cal., Dec. 5, 1868.)

(293.)

ABATEMENT FOR ERRONEOUS ASSESSMENT OF TAX-DEFICIENCY IN RETURNS. Under the 44th section of the act of June 30, 1864, no abatement.can be made of an assessment of Internal Revenue Tax on the ground that it was not had at the prescribed time, unless it is proved that there was no deficiency in the former return.—(Letter to J. V. L. Findley, Esq., Baltimore, Dec. 5, 1868.).

(294.) DETERIORATION OR DEFICIENCY OF LIQUOR IN BONDED WAREHOUSE-DRAWBACK. No allowance can be made for leakage, evaporation, or deterioration, &c., &c., of goods in bonded warehouse, section 4, act March 28, 1854; such merchandise may remain in warehouse if dnty is paid thereon, and if exported within three years is entitled to a return of duty, section 2, act May 16, 1866. Drawback, however, is only allowed on the quantity and proof of the article actually exported --(Letter to Surveyor of Customs, St. Louis, Mo., Dec. 7, 1868.)

(295.)

DAMAGED GOODS FROM COUNTRY EAST OF CAPE OF GOOD HOPE. An allowance for damage on goods iinported froin countries east of the Cape of Good Hope, extends to the 10 per cent discriminating duty as well as to the regular duties. The only duties upon which no abatement for damage is allowed are the 20 per cent. penal duties imposed in cases of undervaluation.-(T.etter to Collector, New Orleans, Dec. 7, 1868.)

(296.)

TRANSPORTATION IN BOND TO MEXICO. The Revised Warehouse Regulations of October 30, 1868, supersede instructions of July 2, 1868, concerning transportation of merchandise to Mexico. Such merchandise cannot be transported to Carrizo for exportation. These regulations do not require the establishment of bonded warehouses at ports along the Rio Grande, but provide that merchandise may pass through such ports in bond for immediate exportation to Mexico.-(Letter to Collector, Corpus Christi, Dec. 8, 1868.)

(297.)

of sea

SEA STORES. The Collector alone, or the Collector and Naval Officer, are to determine what qua stores a ship may carry, and to levy duty upon any excess in quantity of such stores.—(Letter to Collector, Philadelphia, Dec. 8, 1868.)

(298.)

ALLOWANCE FOR DAMAGE-CONSTRUCTION OF PARAGRAPH 405, SECTION 8, GENERAL REGULATIONS.

The prohibition of paragraph 405,-section 8, of the General Regulations, which statės no damage shall be allowed on certain specified articles except for breakage, is not absolute, but merely requires the submission of the report of the Collector and Appraiser to the Department, and the Department's consent before granting such allowance.---(Letter to Collector, New Orleans, Dec. 14, 1868.)

(299:)

NOTICE-FAILURE TO PROTEST AND APPEAL.

Failure to protest and appeal is not excused by the non-receipt of notice of liquidation when it has not been the practice of the Custom-house to send such notices.---(Letter to Collèctor, Philadelphia, Dec. 15, 1868.)

(300.)

BAGGAGE-INSPECTION-DECLARATION-ENTRY-FORFEITURE.

Baggage must be duly entered, or, at the option of the Collector, it may on declaration be examined by an inspector instead. If dutiable articles are found therein entry must be made thereof and duty paid. Section 46, act March 2, 1799. Under the first section of the act of June 27, 1864, all baggage . of passengers from contiguous foreign territory is to be inspected by a regular inspector or other Officer of the Customs at the first port of entry at which it shall arrive, and such officer is-empowered to require the trunk, sack, or other envelope containing the baggage to be opened, or its key delivered to him, and refusal to comply with such requirements forfeits the trunk or other envelope -and its contents. It is : doubtful whether concealment of dutiable articles would carry with it more than the forfeiture of such article. By the fourth section of the act of July 18; 1866, dutiable articles concealed in baggage for the purpose of evading the duties are forfeited, but not the remaining articles of the baggage. If a baggage entry is made and if upon examination dutiable articles are found, not included in the entry, all such articles are forfeited and the person in whose haggage they are found is liable to forfeit and pay treble the value of such articles. Section 46, act: March 2, 1799.—(Letter to Collector, Suspension Bridge, Dec. 15, 1868.)

(301.)

TANK FOOTINGS (SO STYLED) DUTIABLE AS “MELADO," AT 24 CENTS PER POUND.

“Tank footings” (so styled) arc considered by the Departinent to be most assimilated in appear. ance and the uses to which they may be applied to “melado;" consequently they are dutiable as "melado, at 2 cents per pound, under paragraph 3 of Section 1, Act June 30, 1864, by virtue of _Section 20 of the Act of August 30, 1842.-(Letter to Collector', Boston, Dec. 17, 1868. Appeal 5833.)

(302.)

PIECES OF IRON NOT SCRAP IRON DUTIABLE AT 1 CENT PER POUND. Pieces of iron (new) are not dutiable as scrap iron, but at one cent per pound or $22 40 per ton.(Letter to Collector, Boston, Dec. 17, 1868.)

(303.)

JARS CONTAINING CARBONATE OF AMMONIA NOT DUTIABLE AS “JARS.” Jars as well as casks are not unusual coverings for importations of ammonia, and unless such jars are something more than the ordinary earthenware jars, they are not dutiable as such.-(Letter to Collector, New York, Dec. 18, 1868. Appeal 6098.)

(304.)

CARBOLIC ACID FOR MANUFACTURING PURPOSES-EXEMPT FROM DUTY. Carbolic acid used for chemical and manufacturing purposes, such as the manufacture of picric acid and of Coralline and other colors, is, ivhen imported for such purposes, free of duty.-(Letter to Collector, New York, Dec. 18, 1868. Appeal 6102.)

(305.)

FOREIGN COINS NOT RECEIVABLE IN PAYMENT OF UNITED STATES DUES.

Foreign coins are not receivable in payments of money due the United States. See Section 3, Act February 21, 1837.-(Letter to Collector, Charleston, S. C., Dec. 19, 1868.)

(306.)

WAREHOUSED GOODS-NO.CLAIM FOR DEFICIENCY IN QUANTITY TO BE ALLOWED. No allowance can be made for leakage or deficiency in the quantity of warehoused goods occurring bubsequently to their deposit in the warehouse, in accordance with Article 372 of the General Regulations and Act May 28, 1854.-(Letter to Collector, Savannah, San Francisco, Dec. 21, 1868.)

(307.) PROPERTY OF A PEDLER FORFEIT FOR H.'. TRADING WITHOUT LICENSE NOT DISTRIBUTABLE.

The property of a pedler. found trading without a license and forfeited by reason of the absence of a license, under Internal Revenue Laws, is not divisible with an informer.—Letter to C. E. Goodrich, Deputy Collector, 8th District Wythville, Va., Dec. 21, 1868.)

(308.)

DUTY AND DRAWBACK ON PAPER SENT TO THE UNITED STATES TO BE PRINTED AND EXPORTED.

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Paper, if sent to the United States to be printed on one or both sides and subsequently exported would be liable to duty on importation. If the ink and colors were likewise of foreign production, the paper, printed as above stated, would be an "article wholly manufactured of materials imported,” &c., and entitled to a drawback on exportation, less 10 per cent., under Section 4 of the Tariff Act of Ang. 5, 1861.-(Letter to F. B. Ralph, London, England, Dec. 22, 1868.)

(309.)

ABATEMENT OF DUTIES ON CARGO THROWN OVERBOARD IX UNITED STATES WATERS.

Duties

may be abated on cargo of a.vessel thrown overboard to save her from loss while within the limits of a port of the United States before landing. 13th Section Act March 3, 1865 --( Letter to Collector, Mobile, Dec. 22, 1868.)

(310.) “GLASS CUTTERS' STONES,” IF UNWROUGHT, DUTY 10 PER CENT.; IF WROUGHT OR FINISHED, 20 PER CENT.

“Glass Cutters' Stones” (so styled) are grind stones, and liable, if unwrouglıt, to 10 per cent. duty, under Section 6, Act of July 14, 1862; or, if wrought or finished, to 20 per cent. duty, under Section 19, Act March 2, 1861, and Section 6, Act July 14, 1862:-(Letter to Collector, Portland, Me., and to Boston, Dec. 23, 1868.)

(311.)

RAGS FOR MANUFACTURE OF PAPER.

40 per cent. of woolen rags, in bundles of rags for the manufacture of paper, is too large a proportion to be admitted free of duty. The importer should, where no evidence of fraud appears, be made to separate the free from the dutiable rags on entry.- Letter to Collector, Rochester, N. Y., Dec. 28, 1868.)

(312.)

ASSESSORS OF INTERNAL REVENUE MAY SHARE AS INFORMERS.

It is not considered that a person is debarred from sharing is an informer because of holding the office of Assessor of Internal Revenue.-(Letter to 1ssessor, 4th District Indiana, Dec. 28, 1868.)

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