Entry, warehousing and transportation, may be combined in one.
Entry, importer refusing compliance with law--goods treated as unclaimed.
Entry, importers option to tale must be declared at time of...
Entry of baggage, inspection, declaration, forfeiture.
Evaporntion-see" allowance."
Erroneous assessment of Internal Revenue Tax-see "abatement."
Europe includes Channel Islands....
Examination of damaged merchandise.
Examination and appraisement not generally allowed away from public store.
Excess in weight-Bee “moisture contracted on voyage of importation.
Export bouds—rule for cancelation..
Export, goods remaining in general order store over one year cannot be entered for
Exportation of domestic distilled spirits in bond, not allowed...
Exportat on via San Antonio, to Mexico-see routes of transportation.
Exported duty and drawback on paper sent to the United States to be printed.
Extension of C. H. bonds, application for..
Extra coinpensation, under act March 3d, 1811--see" claims closed"

1868. No. Page.
Mar.

16. 13 12
June 20. 153 48
Dec. 1. 287 77
Dec.

15. 300 80
Dec. 7. 294 79
Dec. 5. 293 79
April 11. 91 23
May 18. 13 32
Oct. 16. 212 68
June 10. 144 45
Oct. 14. 237 67
April 9. 86 22
May 1. 108 28
May 21. 126 33
Dec.

22 308 82
Oct. 21. 250 69
April 25. 101 25

F.
Failure to protest and appeal-fatal.

Feb.
Fancy white cottons, cambrics, checked cambrics, brilliants, &c.--duty on, 54 cents a square yard, and 35

Oct.
per cent, ad valorem.
Fees for weighing salt.

Mar.
Fees of $2.50 required for consul certificate to invoice of free goods..

Feb.
Fees, gnaging, do not apply to bottled liquors, &c...

April

June
Fees, consular, for verifving invoices, not a dutiable charge.
Fees and emoluments-see claims closed"

April
Fee, gauging, on champagne wine...

May
L'ees, no entry or other fees op importations by mail.

May
Fees, half storeage

Dec.
Fees on frontier districts and on coast districts.

Oct.
Feeling bottles subject to duty of 40 per cent.

Oct.
Fecs. witness, when summoned by supervising inspector, paid by collector.

Oct.
Felt carpeting, certain, duty 25 cents per square yard, and 35 ad valorem.

Oct.
Fence posts-see cedar telegraph poles...

April
Ferry boats of the shore line railway to be inspected and licensed, &c.

Mar.
Ferry boats liable to inspection..

Feb.
Fines, Secretary's power to remit.

May
Fine, same in amount as cluty not divisible

May
Fines, &c., pilots of revenue cutters not entitled to informer's share as officers.

April
Fines, &c., paid under protest should be refunded, and suit instituted.

May
Fines, penalties, and forfeitures, see proceeds of-how distributed.

Mar.
Fines, penalties, and forteitures – Abstract G, Circular V.

June
Fines, penalties, and forfeitures—sce“ proceeds of sale".

Nov.
Fine for violation of copyright law cannot be remitted by Secretary of Treasury.

May
Fine for failure to obtain consular entry on crew list of absent reainen-how collected.

Nov.
Finer and lighter-see bleached and colored cottons..

Oct.
Fish and balloons of paper, dutiable as toys..

Dec.
Fish, foreign caught, imported in bulk and remaining in bond-see“ repacking."

Feb.
Fish plates and joints--duty 2 cents per pound.

Nov.
Fishing vessels may carry cargo to British Provinces, how.

Oct.
Flax seed, bags filled with, not dutiable, ..

April
Flat boats and barges, tonnage tax on..

June
Foreign governments, action of officials of, cannot reduce invoice value

June
Foreign built, derelict, vessel not to be registered..

Feb.
Foreign vessels, tonnage dues paid on, one which is subsequently lost cannot be refunded-the hull not clutiable. May
Foreign country, repairs of vessels in, not absolutely necessary, dutiable at 50 per cent..

Jan.
Foreign trade, tonnage of vessels engaged in-see admeasurement.

Jan.
Foreign countries, United States built vessels sailing to-not exported

Feb.
Foreign language-manifest admissible in...

Mar.
Forvign adjacent territory-sec British Columbia.

Nov.
Foreign coins not receivable in payment for United States dues..

Dec.
Foreign contiguous territory-see passengers' baggage" from.

Dec.
Foreign goods must pay duty on each importation...

Oct.
Forfeiture and penalties-see" fines,” &c...

Nov.
Forfeiture of vessels--see admeasurement...

Jan.
Forfeiture of baggage, inspection-declaration, entry

Dec.
Forfeiture defined in sec. I act June 27, 1961-see" baggage," &c..

Oct.
Fraul, reappraisement not to be set aside except for..

April
Free entiy, merchandise from Sitka shipped atter ratification of the treaty entitled to.

19, 20, 216 69

2. 26 &
26. 25 7
24. 100 25
10. 145 46
25. 101 25
15. 122 31
23. 134 31
28. 313 83
23. 20) 72
12. 231 66
17. 243 68
26. 259 71
10, 90 23
30. 02 17

5. 8 4
13. 119 31
30. 139 35

2. * 19
18. 125 32
21. 50 14
30. V 42
14. 277 77
13. 119 31
23. 279 75
28. 261 72

2. 287 78
18. 19 6
14. 276 75
22. 252 70
10. 88 22

5. 140 44
24. 157 49

7. 9
25. 131 34
2. 1 1
7. 2 2
11. 13 5
27. 58 16

7. 273 74
19. 305 81
15. 300 80
24. 257 71
14. 277 75

7. 2 2
15. 300 80
17. 244 68
10. 92 23

64

May

Galvanized iron telepraph wire duriable at 2 cents per pound, and 15 per cent. ad valorem..

May 21. 127 33
Games made of wood and paper, dutiable as toys, 50 per cent...

Nov. 27. 234 77
Gauging fee does not apply to bottled liquors packed....

April

24. 100 25
Gauging fee not to be exacted on champagne wine in voiced in the quart or pint bottles.

May 16. 122 31
General appraiser to revise local appraiser's returns of damaged merchandise.

May 18. 123 32
General order store, merchandise becoming valueless in-how disposed of.

Mar. 26. 53 15
General order store, goods in, over 12 months not subject to additional duty.

Mar. 7. 34 10
General order store-goods in over a year not enterable for export..

April 9. 86 22
General regulations, No. 62, superseded by subsequent regulations of 1857

18. 123 32
Germany-see discriminating duties..

June 23. 156 48
Glass sleeve or cuff buttons, certain, duty 40 per cent..

Nov. 27. 285 77
Glass cutters' stones, if wrought, 10 per cent.; if finished, 20 per cent.

Dec. 23. 310 82
Goata, Angora, and Caraman sheep-duty 20 per cent.

April 8. 83 21
Gold and silver sweepings entitled to free entry..

July 1. 167 51
Goods shipped to United States from one foreign port via another.

May 19, 23. 130 33
Goods in general order store over 12 months not subject to additional duty.

Mar. 7. 34 10
Goods in general order store over 1 year cannot be entered for export.

April

9. 86 22
Goods, deficiency in, no allowance for.

Feb.

21.

22 7
Goods' withdrawn on anniversary of day of importation....

Mar. 23. 64 17
Goods seized to be appraised at home value..

May 9. 116 30
Goods bonded cannot be withdrawn for a change in their condition and subsequently returned to warehouse. April 10. 89 22
Goods in bond, all, at risk of owner, importer, agent, or cousignee..

Feb. 21. 22 7
Goods wrecked, allowance for damage on...

June 2. 133 44
Goods treated as unclaimed, when importer refuses to comply with law in making entry

June

20. 153 49
Goods in store without proof of ownership, treated as unclaimed..

June 27. 159 49
Goods undervalued, additional duty can be exacted on.

July 2. 168 51
Goods imported for a public museum-not free...

Aug. 20. 197
Goods erroneously passed free, liability to duty of

Aug:

27. 202 59
Government employès, loss through their neglect.

April 7. 77 20
Government contractors, materials imported by, dutiable.

Mar.

9. 33 10
Government property, all-Abstract L, circular.

June 30. V 43
Grain, exported/ per cent. on amount per bond allowed for shrinkage, &c.

Feb. 25. 24 7
Grain bags filled with flax seed, not dutiable.

April 10. 83 22
Grain, allowance for shrinkage on exported.

Feb.

21 7
Granite, red-see "sarcophagus.”.

Feb. 8. 10 5
Green plums-duty 10 per cent..

Oct. 30. 235 73
Green stone, an inferior kind of marble, 50 cents per cubic foot, and 20 per cent. ad valorem.

Nov. 16. 278 75
Grindstones—see "glasscutters' stones," so styled
"

Dec. 23. 310 82
Guano Island, “Sombrero," a foreign country

Aug. 21. 193 58
Gunny bags, oid or refuse, 10 per cent. ad valorem

Aug. 20. 194 57
Gun wads made of wool, (waste) 50 cents per pound, and 35 per cent. ad valorem.

Mar. 18. 47 13

58

25.

Half storage, fees for..
Handling and measuring-see grain..
Handkerchiefs-see "manufactures of flax," &c.
Hat bands, (silk hat bands)-duty 60 per cent..
Hay, a non-enumerated manufacture, at 20 per

cent.
Hides from Calcutta, commissions on, 24 per cent.
Home value assessed on seized goods..
Hoop iron-see “iron cotton ties.”
Hoop iron-see "iron hoops.".
Horse, immigrant's, not free, though " personal effects” are.
Hosiery, shirts, and drawers-see "silk and cotton,” &c.-duty 60 per cent..
Hospital, U. S. marine, names of officers, &c., salaries and general information concerning
Household effects, when and how to arrive to be free..
Hull, &c., of wrecked foreign vessel, not dutiable...

1.

16

Imitation of precious stones, daty 30 per cent..
Immigrant, buggy used by-free-see "personal effects.”.
Immigrant's horse not free, though personal effects are

150

47
26 6
183 55

June

Mar.

30.
18.

50

1868. No. Page.
Immigrant, personal effects--carriage cousidered part of

Sept. 23. 218 62
Immigrant, owner-see personal effects.

Nov. 24. 282 76
Importation, moisture contracted on voyage of

June 10. 144 45
Importer refusing compliance with law-goods treated as unclaimed.

20. 153 48
Importer not seeing notice of liquidation, no ground for relief.

July 30. 174 53
Imported, logs when, put in “boom.".

Jan.

10.

6 3
Importations by "mail” under postal convention.

May 28. 134 34
Importers option to tale, instead of breakage, must be declared on entry

Dec. 1. 287 77
Importer's duty to separate free, from dutiable goods—see rags for paper.

Dec. 28. 311 82
Implements of trade-see sewing machine in use..

Nov. 23. 280 76
Importer-transfer of bonded merchandise does not relieve from liability of duties.

Oct. 31. 267 73
Importation-see anniversary of the date of...

Nov. .6. 272 74
Incorporated institutions, sheet music imported for—not free.

April 29. 107 27
Indigo-see exc-es of weight...

June 10. 144 45
Increased value of wines by age while in bond, not dutiable.

4. 28 9
Informer, nothing to prevent deputy collector from being

May 30. 138 35
Informer, if none, seizing officer to receive share of..

July 21. 175 53
Informei's share to officers making seizure...

June

22. 154 48
Informer's share-see deposits on proceeds Internal Revenue judginents.

Dec. 2. 283 78
Informer's share-see distribution of perllar's forfeit...

Dec. 21. 307 81
Informer's share, assessors of Internal Revenue entitleil to.

Dec.

28. 312 82
Informer's share, none divisible wher, the sum is in lieu of duty.

May

138 35
Informer's share-see protest and suit, when determined by court.

May

125 32
Informer's share not distributed by court in compromise suits.

June

30. 161
Informer's share is proviuell for by the statute violated and must be claimed according to statute

Mar.

21. 50 11
Informer's share-how distributed in the absence of specific manner of listribution.

Mar.

21. 50 14
Informer's share, where no provision can be found, Government entitled to the whole amount, &c.

Mar.

21. 50 14
Inland transportation, commissions and charges for, included in dutiable value...

Mar. 28. 59 16
Inland routes--see transportation....

May 14, 15. 120 31

May 21. 126 33
Inspection, steam vessels liable to...

Feb.

. 8 4
Inspection and license-ferry boats.

Mar. 30.

62 17
Inspection of vessels to be certified by inspector-after personal inspection.

Mar. 26. 55 15
Inspection of steamboats, fees and compensation.

April

67 18
Inspector-after personal inspection

Mar.

55 15
Inspectors and special agents of the Treasury Departınent-circular concerning the collection of public
moneys under the Revenue Law

June

IV 40
Inspection of baggage-declaration, entry-forfeiture..

Dec. 15. 300 80
Instructions to all revenue agents—instructions to special agents of the Treasury Department, and other
parties connected with the collection of public moneys under the revenue laws.

June 30. IV 40
Instruments invalid for want of stamps-validation of .

Jan. 28. 7 2
Internal Revenue Tax-see“ wines destroyed,” &c...

Feb.

8. 11 5
Interal waters, steam vessels plying on..

Feb. . 8 4
International bridge, wire used in building, “not imported"-free.

Mar. 16. 44 12
Intermediate port, goods taken on board at-sie "additions to manifests

June 27. 160 49
Interference of Secretary with proceedings in suit-see “suit",

Mar. 10. 36 10,11
Invoice of merchandise-see" measurement.

May 4. 109 28
Invoices require consular certificate for free goods, as well as for merchandise.

Feb. 26. 25 7
Invoices, consular rees for veritying, not a dutiaole charge.

June

10. 145 46
Invoice value not reducible by action of foreign government..

June 24. 157 49
Invoices, consul refusing to certify to ..

Sept.

. 203 59
Invoice value as entered, not to be reduced by action of the Government whence exported.

June 24. 157 49
Invoice value of wool, value of sacks must be included..

Oct. 21. 248 69
Invoice-commissions not necessarily included in-before importation..

Nov. 30. 286 77
Iron beams, so styled, duty on, 11 cents per pound.

Dec. 2. 290 78
Iron cotton ties-duty on as "hoop iron.

Jan.

17.

4 2
Iron cotton ties, old, unfit for use, $8.00 per ton..

Feb. 8. 12 5
Iron cotton ties—see“ iron hoops”.

Nov. 10. 274 74
Iron cotton ties and old manufactures to be considered remanufactured must be reconverted into raw material Mar. 20. 49 14
Irou cotton ties, not hoop iron--duty 35 per
cent.

July 31. 181 54
Iron hoops, so styled, dutiable as hoop iron...

Nov. 10. 274 74
Iron, magnetic sand or ore.

Jan. 20. 5 2
Iron, pieces of, if not scrap, dutiable at 1 cent per pound.

Dec.

17. 302 81
Iron safe used in office or store, not personal effects.

Sept. 18. 210 60
Iron-see wrought iron fish plates..

Nov. 14. 276 75
Iron telegraph wire, duty on.

May 21. 127 33
Iron telegraph wire, galvanized, dutiable 2 cents per pound, and 15 per cent. ad valorem.

May 21. 127 33
Isthmus of Panama-- see “shipments via.”

Dec. 31. 31984

J.

Jars containing carbonate of ammonia, nut dutiable as “ Jars.".
Judgments, proceeds of, only such as are divisible between United States and informer should be deposited

29

Laces, silk and cotton, 60 per cent..
Laches—see loss through neglect of government employés.
Lading, bill of, admissible as proof for damage.
Land sold under direct tax law purchased by the United States, department has no authority over.
Landing certificate, one, may cover several exportations...
Landed, amount of dutiable merchandise, to be ascertained.
Landing certificate and drawback under Internal Revenue..
Lanıling certificates must be prepared and executed at port of landing, signatures to..
Landing certificate at Matamoras-oath of both master and mate not to be exacted in certain cases..
Landing certificate required for each several bond..
Language, foreign, manifest may be in..
Last blocks, duty on.
Lavaca, port, the only port for transhipment of bonded merchandise to Mexico, via San Antonio.
Leakage-see " allowance.".
Legal tender-see "coins.".
Liability of importer for duties on bonded merchandise not relieved by transfer
Libel. seizure of vessel after “fine and protest".
License and enrolment of vessels exclusively used in owner's service.
License and enrolment, steam vessels plying in a particular harbor not liable to
License, property of a pedlar forfeit for his trailing without-not distributable..
License cannot be granted to yachts less than 20 tons..
Licenses erroneously granted, to be recalled..
License-pilots and engineers of ferry boat..
License and tonnage tax on barges and flat boats..
Licenses, engineer's and pilot's, renewal of..
Liens for freiglit-Cir. Reg. II...
Liens for duties specific not general..
Lighter and coarser-see bleached and colored cottons..
Linen drills and coatings, if not brown or bleached, dutiable as manufactures of flax.
Liquidation, notice of-failure to protest and appeal..
Liquidation of duties, delay in-see additional duty.
Liquor to be forfeited if imported in casks of less than 30 gallons capacity
Liquors and cigars in bond, quantity of, in one package..
Liquors, arms, and ammunition in limited quantities only to be sliipped to Sitka
Liquors, arms, and ammmvition cannot be imported into Sitka from foreign ports.
Lists of deposits—what they should contain.
Liquors, capacity of vessels containing.
Locks or seals of cars violated-penalty
Locks or seals violated on sealed cars--contents treated as foreign merchandise.
Logs, costs and charges on, estimated, &c.
Luss through neglect of government employès.
Lost checks, disbursing officers-no relief.
Lost vessel-tonnage tax not refunded..
Lumber, &c., measurement of, to be actual and accurate..
Lumber brought from N. B., manifest of.
Lumber, dressed.
Lumber, American, transit through N. B.-Cir. Reg. II.

Mar. 4.

9
April 7. 77 20
Mar. 17, 24. 45 13
Mar.

13. 39 11
Oct.

14. 237 67
May 4. 109 23
May 29. 136 35
June 8. 143 45
June 15. 148 46
June

27. 161 50
Mar. 27. 58 16
Sept. 18. 211 60
May 21. 123 33
Mar. 6. 33 10
Oct.

21. -51 70
Oct. 31. 267 73
May 18. 125 32
Мау.

21. 128 33
April 2. 68 18
Dec. 21. 307 81
Feb. 18. 18 6
Feb. 18. 18 6
Mar.

311. 62 17
June 5. 140 44
April 2. 70 19
June

30. I 36
April 23. 99 25
Oct.

28. 261 72
April 21.

97 24
Dec. 15. 299 80
Nov. 6. 272 74
Mar.

14. 40 11
May 5. 111 29
June

30 II 38
June 30. III 39
Nov. 23, 25 281 76
Feb. 14. 17 6.
May 26. 133 34
May 26. 133 34
Jan.

10. 6 3
April 7. 77 20
May 18. 124 32
April 4. 73. 19
May 4. 109 28
Oct. 13. 235 66
Sept. 14. 204 59
June 30. II 38

M.

Dec.
June

30.

Manufactures, American, used abroad-not free..
Manufacturing and chemical purposes, acids for, free of duty.
Manufactures of flax-not otherwise provided for-see handkerchiefs
Marine papers having issued, change of name not permissible.
Marine papers, filing oath of ownership of all the owners on issue of....
Marine-see "tonnage tax.”
Marble, inferior-see"greenstone.".
Marble and lumber, measurement of.
Marshal, United States, moneys recovered by, treatment of
Marshal, United States, commissions to be paid in regular way-see “money."
Master and mate, oath of, to landing certificate..
Masts, spars, &c., of wrecked foreign vessel, no dnty on..
Maturity and disposition of uncancelled custom-house bonds.
Mate and master, oath of...
Meas rement of merchandise, (marble and lumber) to be accurate and actual.
Medicines, &c., transported in bond, restrictions on.
Melado-see tank footings so styled-dutiable at 2 cents per pound..
Merchandise, American, transit of, through foreign territory--Cir. Reg. II.
Merchandise in bond, repacking of, for exportation, restricted.
Merchandise (butter) becoming valueless in general order store--how.admitted to entry
Merchandise unclaimeil-transportation entry not allowed.
Merchandise shipped from Sitka after ratification of the treaty, entitled to free entry.
Merchandise, measurement of. (marble and lumber) to be actual and accurate.
Merchandise, samples of, imported for sale are dutiable..
Merchandise of American origin exported by mail cannot be returned free.
Merchandise imported, enforcement of liens for freight on...
Merchandise upon which duties have been paid and all merchandise of domestic origin.
Merchandise, routes for transporting, &c. - Abstract M..
Merchandise, regulations in regard to-Abstract M....
Metamoras--see oath of master and mate to landing certificate.
Mexico-see“ routes of transportation.”
Mexico, transportation in bond to..
Mills, American, useil abroad-see“ machinery"_not free
Models dutiable according to materials, unless, &c.
Modicum of cotton, no account of. in spot nets..
Moisture contracted on voyage of importation -excess in weight.
Molasses on board Spanish vessel fruin Cuba liable to discriminating duty.
Molasses soured on voyage of importation, no allowance for..
Money due United States not payable in foreign coin..
Money received in lieu of duty, not devisible to informer
Moneys, public, cannot be disbursed by receivers from receipts of sales
Moneys recovered by United States marshal, treatment of ...
Mortgages and bills of sale of vessel must be acknowledged and recorded.
Music, sheet, not free when imported for use of incorporated institutions.
Mutilated currency, redeeming, no charge for, by fiscal agents.

1868. No. Page
Nov. 3. 269 73
Dec. 18. 304 81
Sept.

22. 211 61
April 1. 65 13
Oct. 15. 211 63
April 21.

98 24
Noy. 16. 278 75
May 4. 109 23
Oct. 6. 229 05
Oct.

6. 229 65
June 15. 1.18 46
May 25. 131 31
Mar. 10. 36 10.11
June 15. 118 45
May

4. 109 23
Mar. 30. 61 17

17. 301 80

II 33
Feb. 18. 19 6
Mar.

26. 53 15
Mar. 30. 05 17
April 6. 74 20
May 4. 109 23
June 11.

145 45
July 1. 16) 51
June

39. I 36
June 30. III 39
June 30. V 43
June 30. V 43
June 15. 118 46
May 14. 120 31
Dec. 8. 295 79
Nov. 3. 263 73
Oct. 23. 253 70
Mar. 4. 29 9
June 10. 144 45
April 8. 79 21
June 1, 12. 147 46
Dec. 19. 305 81
May 30. 133 35
Oct. 31. 268 73
Oct. 6. 229 65
Nov. 11. 275 75
April 29. 107 27
Oct.

23. 250 71

N.

Name, change of, vessels purchased from the government.
National depositaries returns of moneys deposited..
Naval officers, extra compensation wben not duc..
Naval officers cannot take informer's share...
Naval officer, deputy acting, entitled to deputy's compensation only
Navy officers, goods for the use of-see “cigars"
Neglect of government employés, loss through.
Nets, silk and cotton spot, 60 per cent..
New Brunswick-Bee logs”.
New Brunswick, manifest of lumber from, proof of ownership, &r.
Nickle cent-see “coins, legal tender"
Night, unlading at, restricted...
Notiee, obligors not entitled to, to fulfill obligations voluntarily assumed
Notice of liquidation, failure to protest and appeal.
Notice must be signed and verified by claimant relative to liens for freight on imported merchandise.
Number an 1 tonnage of coastwise vessels entered and cleared - Abstract E..
Number-sec“ quantity," "capacity," &c....

Apr. 1.
Nov. 23,5.
Apr. 20.
Mar.

21.
July 22.
Dei. 15, 31.
Apr. 7.
Mar. 4.
Jan. 10.
Oct. 13.
Oct. 21.
Oct.

17.
Mar. 5.
Dec.

15.
June 30.
June 30.
Mar. 14.

66 18
281 76
101 25

50 14
176 53
319 84
77 20
29 9

6 3
235 66
231 70
245 63

39 9
299 80

I 35
V 41
40 11,12