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(313.)

FEES-HALF STORAGE.

Fee of storage for one month, under Art. 35, Revised Warehouse, Regulations, does not apply where merchandise is withdrawn for exportation before putting it in store.-(Letter to Collector Brownsville, Texas, Dec. 28, 1868.)

(314.)

TRANSHIPMENT FROM WRECKED VESSEL IN FRONTIER NAVIGATION

Wheat the product of the United States is not liable to duty on account of its transhipment from the vessel of transportation from one United States port to another, tlırough contiguous foreign waters, owing to the wreck of that vessel.—(Letter to Collector, Buffalo, New York, Dec. 29, 1868.)

(315.)

CLAPBOARDS, IF MADE BY SAWING ONLY-DUTY 20 PER CENT. IF BY FURTHER MANUFACTURE

35 PER CENT.

Clapboards, it made by sawing alone, are dutiable at the rate of 20 per cent. ils “ umnanufactured sumber.” It manufactured by the process described in article 929 of the General Regulations, they are dutiablo us“ manufactures of wood,” at 35 per cent.—(Letter to Edward Hartley, Sp. Agt.. Philodelphia, Penn., Dec. 30, 1868.)

(316.)

ACCOUNTS OF DISBURSING OFFICERS OF THE TREASURY TO BE RENDERED MONTHLY.

Disbursing Clerks of the Treasury Department appointed under the act of March 3, 1853, are required to render their accounts as such monthly within a period not exceeding fifteen days from the end of each month.—(Circular to Disbursing Clerks of the Treasury Department, Dec. 30, 1868.)

(317.)

PROPERTY SEIZED, NOT EXCEEDING $500 IN VALUE, TO BE HELD AS SPECIAL DEPOSIT WHENEVER

APPLICATION IS MADE FOR ITS RELEASE.

Iu all instances of application for the release of property seized, not exceeding in value five hundred dollars, ($500,) all proceeds of sale are to be held on special deposit until the Collector is notified of the Department's decision on such application.—(Letter to Collector, Burlington, Vt., Dec. 30, 1868.)

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Cotton Gloves lined with wool waste are liable to a duty of 50 cents per pound and 35 per cent. ad valorem, as per Decision September 1, 1868.-(Letter to Collector, New York, Dec. 31, 1868. Appeal 6170.)

(319.)

CIGARS, CIGARETTES, CHEROOTS, AND SNUFF AND TOBACCO.

Cigars, Cigarettes, and Cheroots imported into United States after July 20, 1868, pay a duty of two dollars and fitty cents per pound and twenty-five per cent. ad valorem; also Internal Revenue tax of five dollars per thousand on all cigars and cheroots, and on all cigarettes weighing over three pounds per thousand, and on all lighter cigarettes one dollar and fifty cents per thousand. Satisfactory evidence of the payment of Internal Revenue tax, under the regulations prescribed by the Commissioner, must be required by Collector before permitting their removal from their custody. Cigars, &c., cannot be delivered except in boxes of 25, 50, 100, 250, or 500. All manufactured tobacco and snuff, imported since July 20, 1868, pays old tariff added to new internal tax, but must have been warehoused, and so remained, till October 1, 1868. Goods bonded before the act was passed are not affected. The old Customs Stamps are to be continued on boxes delivered. Imported Cigars, &c., in bond, withdrawn for exportation are not required to pay the Internal Revenue tax; that tax is chargeable only on those withdrawn for consumption.

All shipments of manufactured tobacco between Atlantic and Pacific ports via the Isthmus of Panama, must be corded and sealed in accordance with Regulations of September 1, 1868. Cigars cannot be exported from Havana and transhipped in bond to a vessel of the United States Navy for the lise of her officers on the voyage to Europe without payment of duty, for it would in such case be impossible to produce evidence of their landing abroad.—(Letters to Commissioners of Internal Revenue, Collectors of Customs, and others, August 4 and 6, October 12, 23, 27, 30, &c., Dec. 15, 1868.).

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