1868. No. Page.
Appraisement not generally allowed away from public store.

Oct. 16. 242 68
Appraisement final, unless appealed from.

April

11. 93 23
Appraisement of damaged merchandise at places other than the appraiser's store..

May 18. 123 32
Appraisers cannot take part of forfeiture incurred by reason of undervaluation..

Mar. 21. 50 14
Appraisement, Collectors to allow entry thereof by, in cases of wrecked goods.

June

139 44
Appraisements..

Sept. 19. 212 61
Appraisers duty-see warehousing and transportation entry.

Mar.

16. 43 12
Appraisement and assessment—see “dutiable value”.

April

75 20
Army officers, property of—not exempt from duty as such..

Oct.

6. 226 65
Arriving of persons in United States—see "immigrant” and “personal effects”

Feb.

20 6
Articles of spring steel, not parts of watches, unless fully manutactured..

Dec.

231 78
Aspinwall and Panama-see Pacific and Atlantic Ports...

Mar.

60 16
Assessments of duties, protest against, in order to be valid must be in writing

Sept. 17. 207 60
Assessment, erroneous-see "abatement, deficiency".

Dec. 5. 293 79
Assessors of Internal Revenue may share as informers.

Dec.

312 32
Atlantic and Pacific Ports, trade between-see Isthmus of Panama..

Dec.

15. 319 84
Attorney, District, accounts—act July 18, 1866...

May

132 34
Attorney, United States District, not to return uncanceled bonds to Collector unless instructed-sec “suits” Mar.

36 10,11
Authenticity-see consular certificate...

Oct. 30. 266 73
Authority, department has no, over land sold for taxes and bought by United States..

Mar.

39 11
Average, allowance for, shrinkage and wastage in grain exported 14 per cent. on amount per bond.. Feb.

24 7

Sep.

Bags, grain, filled with flaxseed not dutiable..

April 10. 83 22
Bags and sacks, second hand, cut over and remade, manufactures of United States..

June 17. 151 47
Baggage, dutiable articles in a travelers'.

Oct. 17. 244 68
Baggage, passengers, examination of...

Oct.

24. 255 70
Baggage, inspection, declaration, entry, forfeiture.

Dec. 15. 300 80
Ballast, vessel in, wrecked, no refund of tonnage tax.

May 25. 131 34
Bank, National, weekly transcript..

Sep. 19. 213 61
Bank, National, depositories and fiscal agents—see mutilated currency

Oct.

28. 260 71
Barges and flat boats, license and tonnage tax on.

June 5. 140 44
Barges and canal boats used for carrying coal, &c., to marke!..

July 18. 173 52
Barrels, petroleum, empty, of American manufacture-free.

Feb. 14. 16
Barrels, American, returned as "shooks”-not free

Mar.26,27,30. 57 16
Barrels in which flaxseed is imported—not dutiable

28. 221 62
Bay rum 54 per cent. duty, 271, per gallon.

May

9. 118 30
Beards patent lock-tie--not “hoop iron”.

Jan. 17. 4
Beams, so styled-duty 17 cents per pound.

Dec. 2. 290 78
Beer, ale, and porter may be imported in any quantity.

Mar. 30. 6:2 12
Bibles and other books for distribution-not free.

Mar. 11. 33 11
Bill of sale of vessels, recordivg...

May 15. 121 31
Bill of lading admissibles as proof of sound shipment in allowance for damage.

Mar. 17, 24. 45 13
Bill of sale, mortgages, &c., of vessels must be acknowledged before recorded.

Nov. 11. 275 75
Bitters, Angostura-duty 100 per cent...

Mar. 5. 31
Bladders, rot crude-duty 20 per cent. ad valorem

June 18. 152 48
Bleached and colored cottons lighter and coarser than 100 threads.

Oct. 28. 261 72
Blooms, steel-duty 45 per cent. ad valorem...

May 8. 115 30
Boats, wood, &c..

May 21. 128 33
Boilers, inspectors of, cannot act as inspectors of hulls.

July 23. 178 53
Bolts and spikes for fish plates..

Nov.

14. 276 75
Bonds, custom-house, copies and custody of originals.

May 9. 117 30
Bond, cigars and liquors in..

May

5. 111 29
Bond, exportation of distilled spirits in, not allowed.

May 1. 108 28
Bonded carg- see sealed cars'

26. 133 34
Bonds, cancellation of, on defective proof-mode of procedure

Mar.

4. 27
Bonded goods cannot be withdrawn for a change in their condition and subsequently returned to warehouse. April 10. 89 22
Bonded merchandise from New York to Mexico..

14. 120 31
Bond, wines increased in value while in-increased value not allowed.

Mar. 4. 28
Bouds, collectors custody and control of...

May 9. 117 30
Bonds in a penal sum less than that required by regulation, collector may refuse.

May

May

1868. No. Page.
Bottled ale and porter-allowance of 10 per cent. in lieu of actual breakage..

April 20. 95 24
Bottles-see “breakage"allowance for...

Oct. 6. 230 65
Bottles, feeding-subject to 40 per cent...

Oct.

12. 234 66
Bottles, ale and porter-rule for ascertaining their capacity.

Nov. 5. 271 74
Bottles, wine not in, may be imported in packages of any capacity

Feb. 14. 17 6
Bottled before shipment, wines bought in bulk-see“ increaser value”

Mar. 4. 28 9
Bottles, number of, not more than one quart each-see“ quantity," "capacity,” &c.

Mar. 14. 40 11,12
Bottles, liquors packed, &c., guaging tee does not apply to.

April 24. 100 25
Bounty, soldiers, checks for, when lost

May

18. 124 32
Bowls or heads---see clay pipes, 35 per cent.

Oct. 6. 228 65
Box shooks, if tongued and grooved, dutiable at 35 per cent., if made by saw alone and not tongued and
grooved 20 per cent..

May 5. 110 29
Brazilian mail steamship company, tonnage dues not to be collected on.

Feb. 20. 21 6
Brandy-sec capacity of packages..

Feb. 14. 17 6
Breakage--see allowance”.

Mar. 6. 33 10
Breakage-see bottled ale and porter allowance.

April 20. 95 24
Breakaye, allowance of 5 per cent. or by tale, when.

Dec.

1. 287 77
Breakage in warehouses-gee allowance for, &c.

Dec.

7. 294 79
Breakage, allowance for, on articles paying a specific duty.

Oct. 6. 230 65
British Columbia-see "Alaska

Nov. 7. 273 74
Brilliants, twills--sce fancy white cottons.

Oct. 19 & 20. 246 69
British Provinces, fishing vessels may carry cargoes to, low.

Oct. 22. 252 70
Buckwheat dutiable at 20 cents per bushel

May 6. 112 29
Buck ivheat dutiable at 10 per cent. ad valorem.

July

31. 182 54
Buggy and cutter used by an immigrant free--ree personal effects"

Feb. 19. 20 6
Bulk, fish, imported and how exported-seerepacking"

Feb. 18. 19 6
Bulk, wines brought in, and bottled before shipnient--sce “inervased value"

Mar. 4. 28 9
Butter becoming valueless in general oriler, store, &e..

Mar. 26. 53 15
Buttons, certain, when maile of glass-luty 40 per cent..

Nov. 27. 285 77
Butchers' knives are classed as “cutlery".

Aug.

22.

199 53

Calcutta, hides from, commissions on--2 per cent.
Cambric, checked-see "fancy white",
Canada, drawback, internal revenue..
Cancellation of certain export bond-see “col sul”.
Candied currants, &c., in bond, no allowance on.
Cancellation of bonds on defective proof, mode of proceeding for..
Canal boats carrying products to market and coal in return pay tonnage dues.
Canada and Verinout railroads..
Canal boats and barges carrying coal, &c., to market..
Canada, sleeping cars from, dutiable.
Capacity of package for cigars, liquors, &c..
Capacity of vessels containing liquors not to be less than 30 gallons
Capacity, bottles ale and porter=rule for ascertaining their capacity
Cape of Good Hope, goods from countries east of, via Englan-see Plumbago ..
Cape of Good Hope, damaged goods from countries east of, &c., allowance of discriminating duty on
Carpeting felt-see "felt carpeting"
Cars, seals or locks violated, contents treated as foreign merchandise.
Cars, sleeping, from Canada dutiable.
Carcass-see "deer.”
Caraman sheep and Angora goats--duty 20 per cent..
Carpets cannot be withdrawn from bonded store and cut and fitted and then returned.
Carriage used by an inmigrant—"personal effects.”.
Carrizo-see transportation in bond to Mexico..
Carbonate of ammonia, usual coverings of, not dutiable.
Carbolic acid tor manufacturing purposes free of duty
Cargo thrown overboard in United States waters, abatement of duty on.
Casks and packages-see "quantity and capacity,' &c....
"Casks” and “jars” containing ammonia not dutiable as such.
Cattle-see Channel Islands..
Ceded territory to United States, vessel owned by citizens of, may have American register.
Cedar telegraph poles and cedar fence posts dutiable at 20

per cent...
Cent coins, how far legal tender.
Certificate, landing, for drawback.
Certificates of depo it made by department collector-how forwarded to department.
Certificate, consuls, not to refuse because it does not include commissions.
Certificate of manifest of vessels to be signed by inspector after personal inspection..
Certificate, judge's certificate of District Attorney's accounts, not conclusive on the Secretary
Certificate, consul's, required to invoice of free goods...
Certificate of delivery before inaturity of transportation bond, obligors bound to deposit without notice..
Certificate, additional, required by 81 sec. act of 1799—sec consignee..
Certificate-see steamboat fees, &c..

Oct. 13. 236 67
Oct. 19 & 20. 246 69
May 29. 136 35
Oct. 30. 266 73
Oct.

7. 232 66
Mar. 4. 27 8
Mar. 26. 56 15
April 9. 87 2:
July 18. 173 52
Feb. 12. 14 5
May 5. 111 29
Mar. 14. 40 11
Nov.

5. 271 74
Oct.

2. 225 64
Dec. 7. 295 79
Oct.

26. 258 71
May 26. 133 34
Feb.

12. 14 5
Feb.

13. 15 5
April 8. 83 21
April 10. 89 22
Sept. 23. 218 62
Dec. 8. · 296 79
Dec. 18. 303 81
Dec. 18. 304 81
Dec. 22.. 309 82
Mar. 14. 40 11,12
Dec. 18 303 81
April 11. 91 23
Mar. 16. 42 12
April 10. 90 23
Oct. 21. 251 70
May 29. 136 35
Oct. 30. 264 72
Nov. 30. 286 77
Mar. 26. 55 15

26. 132 34
Feb.

26.

25 7
Mar. 5. 30 9
Mar.

May

48

1868. No. Page.
Channel Islands included in the term Europe...

April 11. 91 23
Champagne wine in quart or pint bottles, no gauging fee to be exacted.

May 15. 122 31
Change of name of vessel purchased from Government.

April 1. 66 18
Cheroots, under act of July 20, 1868..

Dec. 15. 319 84
Checks lost...

May 5. 124 32
Chemical and manufacturing purposes, acids for--free of duty

Dec. 18. 304 81
Chili saltpetre-no drawback.

Aug. 19. 193 57
Cigars, under act July 20, 1868..

Dec. 31. 31984
Cigars to be packed in boxes, according to sections 85 and 93, act July 20, 1868.

Aug. 14., 188, 56
Cigars in bond, no allowance for deficiency.in.

Feb. 21. 22 7
Cigars and liquors in transit under bond...

May 5. 111 29
Cigarettes, under act July 20, 1868..

Dec. 15. 319 84
Clapboards, if made by sawing only, duty 20 per cent., if manufactured further than by sawing, 35 per cent. Dec. 30. 315 83
Claims closed not reopened to change a rule prevailing when made so as to conform to new decisions.. April 25. 101 25
Classification of felt carpetings to be determined by appraisers.

Oct. 26. 258 71
Clay pipe bowls--duty 35 per cent....

Oct. 6. 228 65
Cloth (brown frieze) not included in the term “regalia.".

Aug. 25. 201 28
Closed in spaces--see spaces on deck..

April 25. 102 26
Coating, linen drills, if not brown or bleached, dutiable as manufacture of flax.

April 21. 97 21
Coasting trade-see manifest..

Oct. 24. 256 71
Cod liver oil medicine---duty 40 per cent.

Oct. 6. 231 66
Coin not equivalent to be deposited for duties..

Oct. 15. 239 67
Coins, foreign, not receivable in payment of United States dues..

Dec. 19. 305 81
Coin, duties payable in, on relandeil exports of American manufacture.

April 29. 106 27
Coin, deposits of, to be reported separate from those of currency

July 23. 177 53
Coins, 1 and 2 cents, United States--how far a legal bond.

Oct.

21. 251 70
Collectors custody of custom-house bonis....

May 9. 117 30
Collector's bond securities..

Oct.

6. 227 65
Collectors-see payment of Treasurers drafts..

Nov. 3. 270 74
Collectors may pay witness fees when summ ned by supervising inspector.

Oct. 17. 243 63
Collectors signatures inust be autographic..

April 7. 78 20
Collectors, naval officers, for seizures cannot receive informer's share.

Mar.

21.

50 14
Collectors duty to advise in doubtful cases--see note to protest and appeal.

Feb. 24. 23 7
Commissions on hides from Calcutta, 2 per cent..

Oct. 13. 236 67
Commissions and charges for inland transportation included in dutiable value.

Mar. 28. 59 16
Commercial agent may be permitted to certify to his own papers as consignee.

Mar. 20. 48 13
Commission, consuls not to refuse certificate to invoice because it does not include.

Nov. 30. 286 77
Commerce-see State and federal jurisdiction..

Feb. 5. 8 4
Commissions, exporter not required by law to include in invoice.

Nov. 30. 285 77
Compensations-see fees for inspection..

April

1. 67 18
Concealment-see "package",

May 5. 111 29
Concealment in a traveler's baggage..

Oct. 17. 244 68
Consignee, commission agent may certify to his own papers as.

Mar.

20. 48 13
Consuls not to refuse certificate to invoice because it does include commissions

Nov. 30. 286 77
Consular entry on crew list, failure to obtain--fined fair failure-how collected..

Nov. 23. 279 75
Construction to 6 section, act March 3, 1865, discriminating duty-see plumbago.

Oct.

2. 225 61
Consuls certificate, authenticity of..

Oct. 30. 266 73
Cousuls not to withhold lading certificates in certain cases.

Oct. 14. 237 67
Consular fees for verifying invoices not a dutiable charge.

June 10. 145 46
Consul refuses to certify to invoices ....

Sep. 4. 203 59
Consuls certificate required to invoices of free goods..

Feb.

26. 25 7
Consumption, withdrawal for-see anniversar).

Mar. 28. 64 17
Contiguous foreign territory-see passenger's baggage from.

Dec. 15. 300 80
Continuity of voyage-see plumbago...

Oct. 2. 225 64
Continuity of voyage of importation-see "transhipment”.

May 19, 25 130 33
Coộtinuity of voyage---see furs from Alaska

Mar. 5.

10
Contractors, government, materials imported by, subject to duty..

Mar. 9. 35 10
Control of collector over uncanceled custom house bonds ceases with their maturity, &c

Mar. 10. 36 10.11
Convention, postal...

May 28. 134 34
Copy of custom-house bond for district attorney

May

32

Crew list of absent seamen-see

"

consular entry on"
Cuba—see molasses on Spanish brig
Currency not to be deposited for duties as equivalent for coin
Currency, mutilated-see “mutilated currency"
Currants damaged by worms and candied while transported in bond.
Currency, legal tender, apply only within the United States.
Custom-house bonds, extension, application for
Custody, of custom-house bond 'by collector...
Custom-house Bonds, uncanceled, collectors control over, ceases with their maturity
Custom-konse bonds, collectors custody of...
Custom-house bonds, relief on..
Custom-house bonds, maturity of, how disposed of
Custody of, C. H. O., goods in seizing officer..
Cutlery, butchers knives are classed as..
Cutting, hauling, and scaling "logs"-see costs and charges..

1868. No. Page.
Nov. 23. 279 75
April 8. 79 21
Oct. 15. 239 67
Oct. 28. 260 71
Oct. 7. 232 66
Aug. 11. 187 55
Oct. 21. 250 69
May 9. 117 30
Mar. 10. 35 10,11
May

9. 117 30
June 6. 141 45
Mar. 10. 36 10,11
Dec. 5. 292 78
Aug.

22. 199 58
Jan. 10. 6 3

D.

Oct.

Damaged allowance--construction of par. 405, sec. 8, Gen. Reg.

Dec. 14. 298 80
Damaged goods from countries east of Cape of Good Hope...

Dec. 7. 295 79
Damage, no allowance, to property transported in bond on account of length of voyage.

Oct.

7. 232 66
Dam ge, no average allowance for...

Oct. 21. 24969
Damaged merchandise examination, when made at a place other than appraiser's store, not to be concluded
by one examiner

May 18. 123 32
Damaged merchandise, general appraiser to revise local appraiser's returns.

May 18. 123 32
Damage to goods shipped to United States from one foreign port via another.

May 25. 130 33
Damage on wrecked goods allowed for...

June 2.

139 44
Damage to molasses soured on voyage of importation, no allowance for.

June 12. 147 46
Dangerous articles—refined petroleum ...

May

7. 113 29
Date-see anniversary of importation, date of.

Nov. 6. 272 74
Declaration, baggage, inspection entry, forfeiture

Dec. 15. 300 80
Decks which are measurable for tonnage-see spaces.

April 25. 102 26
Deer carcasses, duty on, 10 per cent..

Feb.

13. 15 5
Defaced or mutilated currency, no charge for redeeming, by fiscal agents

Oct. 28. 260 71
Deficiency in returns-see abatement, internal revenue tax, or deterioration of liquor in bonded warehouse-
see allowance, drawback.

Dec. 7. 294 79
Deficiency in payment of duties--see liability of importer

31. 267 73
Deficiency in goods not allowed unless short shipped.

Feb. 21. 22 7
Delivery of property in transit under bond other than to collector renders obligors liable to double duty... Mar. 18. 46 13
Delay in liquidation of duties--see additional duty

Nov. 6. 272 74
Department, Treasury, has no authority over lands sold under direct tax law and purchased by U.S.. Mar. 13. 39 11
Deposits to secretary's credit on proceeds of judgments in internal revenue cases

Dec. 2. 288 78
Deposits for duties to be in coin, not equivalent...

Oct. 15. 239 67
Depositories and fiscal agents, United States-see mutilated currency

Oct. 28. 260 71
Deposits made by deputy collector-how forwarded to department..

Oct. 30. 264 72
Deposits for duties to be coin, not equivalent..

Oct. 1.5. 239 67
Depositary, returns of...

Nov. 23, 25. 281 76
Deposits, lists of, &c., by United States depositaries ..

Nov. 23, 25. 281 76
Deposit of public funds by disbursing officer in bank in which he is stockholder not allowed.

May 29. 137 35
Deputy collector, certificate of deposit made by-how forwarded to department..

Oct. 30. 264 72
Deputy collector to sign for collector, with his own signature as deputy -

April 7. 78 20
Deputy collector may take informer's share.

May

30. 138 35
Derelict, foreign built vessel—not registered..

Feb. 7. 9 4
Detained in transit while under transportation bond-see “property,” &c.

Mar. 18. 46 13
Deterioration of liquor in bonded warehouse-see deficiency:

Dec. 7. 294 79
Discriminating duty, molasses liable to, on board Spanish brig, from Cuba.

April 8. 79 21
Discriminating duties, none on products of Switzerland, in foreign vessels, via Germany.

June 22. 156 48
Discriminating duty, 10 per cent.-see "allowance" and Cape of Good Hope.

Dec. 7. 295 77
Disbursing oificer interested in public depository.

May 29. 137 35
Disbursements of public moneys..

Oct. 31. 268 73
Disbursing officers of the Treasury, accounts of, to be rendered monthly.

Dec. 30. 316 83
Disbursing officer, lost checks, no relief granted except in case of soldier's bounties..

May 18. 124 32
Disbursing officer cannot deposit public funds in banks in which he a stockholder.

May

29. 137 35
Distilled spirits, Internal Revenue Law prohibits payment of drawback on..

May

1. 108 28
Distilled spirits not to be exported in bond.

May 1. 108 28
Distilled spirits, exportation in bond not allowed..

May 1. 108 28
Distraint, proceeds of sale under, not distributable

1868. Yo. Page.
Distribution of proceeds of fines under custom laws, act of August 30, 1852—how distributed.

Mar. 24. 51 14
Distribution, no, of informer's share when suns are received in lieu of duty.

May 30. 138 35
District attorney, accounts of, under act July 18, 1866..

May 26. 132 34
Domestic distilled spirits not to be exported in bond..

May 1. 108 28
Dominion of Canada-see landing certificate.

May 29. 136 35
Drafts, payments of, by collectors ..

Nov. 3. 270 74
Drawback- see cancellation of export bonds.

Oct. 14. 237 67
Drawers, shirts and drawers—see silk and cotton, &c:

Oct. 19, 247 69
Drawback and landing certificate-Internal Revenue.

May 29. 136 35
Drawback not allowed on dutiable spirits.

May 1. 108 28
Drawback-see vessel United States built.

Feb.

11. 13 5
Drawback, none on Chili saltpetre...

Aug. 19. 193 57
Drawback' allowed on still locomotive tires, 2 pounds on every hundred per waste.

Aug.

20. 195 57
Drawback on allowed on quantity and proof as actually exported...

Dec. 7. 294 79
Drawback on paper sent to the United States to be printed and exported.

Dec. 22. 308 82
Dressed poultry-see deer carcasses..

Feb. 13. 15 5
Dredge, steam-not duty free..

Aug 6. 185 55
Drills, linen, if not brown or bleached, dutiable as manufactures of Hax.

April

21.

97 24
Drums-see “kits” of “mackerel."

Feb. 18. 19 6
Duplicate manifest, omission to have, not penal.

April 28. 1C4 26
Duplicate entries, stamps on, not required.

May 7. 114 29
Duty on iron cotton ties, old, 8 dollars per ton..

Jan. 17. 4 2
Duty on magnetic sand or ore...

Jan. 20. 5 2
Duty on sarcophagus, 20 per cent.

Feb. 8. 10 5
Duty on sleeping cars from Canada.

Feb. 12. 14 5
Duty on fruits in syrup, 35 per cent

Jan. 8, 11. 3 2
Duty, none, on increased value of “wines" on account of age while in bond.

Mar.

4. 28 9
Duty on paper sent to United States to be printed and exported....

Dec.

22. 308 22
Duty, 3 dollars per gallon and 50 per cent. ad volorem, on perfumery, (alcoholic).

April 8. 80 21
Duty on cordova wool, rules for ascertaining.

April 9. 84 21
Duty on hat bands, (silk hat bands) 60 per cent..

April 9. 85 22
Duty on steel rails for railroad, 45 per cent...

April 25. 113 26
Duty on buckwheat, 20 cents per bushel..

May 6. 112 29
Duty on buckwheat, 10 cents per bushel..

July 31. 182 54
Duty money received as duties or in lieu of duties not distributable to informers.

May 30. 138 35
Duties, discriminating, none on products of Switzerland in foreign vessels, via Germany

June 23. 156 48
Dutiable value must, in all cases, include commissions..

Aug. 14. 184 55
Duty on “last blocks.”

Sept.

18. 211 60
Duty, additional, 10 per cent., act March 14, 1866, not applicable to goods in general order store. Mar. 7. 34 10
Dutiable value of goods (wines) sold at auction from bonded stores..

April 6. 75 20
Duty on peas, 10 and 20 per cent. ad valorem, according to the use for which intended.

April 6. 76 20
Duty on hay, a non-enumerated article, 20 per cent...

April 8. 82 21
Duties, lien for, specific, not general...

April

23. 99 25
Duty on steel blooms 45 per cent. ad valorem.

8. 115 30
Duty on bay rum, of 54 degrees strength, $2.70

May 9. 118 30
Duty 10 cents per pound on wool pickings, and 11 per cent. ad valorem.

May 29. 135 34
Duty 100 per cent. on Angostura bitters.

Mar. 5. 31 9
Duty, additional, 10 per cent., act March 4, 1866, not applicable to goods withdrawn on anniversary of
importation..

Mar. 28.

64 17
Duty on Angora goats and Caraman sheep, 20 per cent..

April

28. 83 21
Duty, payable in coin, on reimportation of American manufacture..

April 29. 106 27
Dutiable value-see commissions and charges..

Mar. 28. 59 16
Duties must be deposited in coin, not equivalent.

Oct. 15. 239 67
Dutiable articles in travelers' baggage.

Oct. 17. 244 68
Dutiable value-see “sacks.".

Oct.

21. 248 69

May