surface for single-riveting, to which add twenty per centum for doubleriveting, &c.

The hydrostatic pressure applied, under the above table and rule, must be in the proportion of one hundred and fifty pounds to the square inch to one hundred pounds to the square inch of the working pressure allowed.

Where flat surfaces exist, the inspector must satisfy himself that the bracing, and all other parts of the boiler are of equal strength with the shell, and he must also, after applying the hydrostatic test, thoroughly examine every part of the boiler to see that no weakness or fracture has been caused thereby. Inspectors must see that the flues are of proper thickness to avoid the danger of collapse. Flues of sixteen inches in diameter, made after July 1, 1877, must not be less than five-sixteenths of an inch in thickness, and in proportion for flues of a greater or less diameter.

RULE 3. Every iron or steel plate intended for the construction of boilers to be used on steam-vessels, shall be stamped by the manufacturer in the following manner, viz: At the diagonal corners, at a distance of about four inches from the edges, and also at or near the centre of the plate, with the name of the manufacturer, the place where manufactured, and the number of pounds tensile strain it will bear to the sectional square inch.

RULE 4. The manner of inspecting and testing boiler-plates, intended to be used in the construction of marine boilers, by the United States inspector, shall be as follows, viz:

The inspector shall visit places where marine boilers are being constructed, as often as possible, for the purpose of ascertaining and making a record of the stamps upon the material, its thickness, and other qualities. To ascertain the tensile strength of the plates, when in the opinion of the inspectors it is necessary to do so, the inspectors may cause pieces to be taken indiscriminately from the sheets to be tested, the area of which shall equal one-quarter of one square inch, and the force at which these pieces can be parted in the direction of their fibre or grain, represented in pounds avoirdupois, multiplied by four, shall be held to be the tensile strength of the lot from which the test-pieces were taken, and should the tensile strength ascertained by the test equal that marked on the plates from which the test-pieces were taken, the said plates must be allowed to be used in the construction of marine boilers; provided always, that the said plates possess the other qualities required by law, viz: homogeneousness, toughness, and ability to withstand the effect of repeated heating and cooling; but should these

tests prove the marks on the said plates to be false, and the tensile strength below that at which they are marked, the lot from which the test-plates were taken must be condemned.

In the following table will be found the widths-expressed in hundredths of an inch-that will equal one-quarter of one square inch of section of the various thicknesses of boiler-plates. The signs + (plus) and — (minus) indicate that the numbers against which these signs are placed are a trifle more or less, but will not, in any instance, exceed one-thousandth of an inch.

The gauge to be employed, by inspectors and others, to determine the thickness of boiler-plates, and the widths in the table, will be the Darling, Brown & Sharp's gauge, of Providence, Rhode Island, and will be furnished by the Treasury Department. This gauge has been approved by the Board of Supervising Inspectors:

All samples intended to be tested on the Riehlé testing machine must be prepared in form according to the above diagram, viz., eight inches in length, two inches in width, cut out at their centres in the manner indicated. The manufacturer's name and tensile strength must be marked or stamped upon all samples. Two small centre punch-marks must be made on samples, one inch each side of their centre, for the purpose of ascertaining their elongation or ductility. At the point where the samples are cut, their areas must be one-quarter of one square inch of section, according to the tables of widths and thicknesses in Rule 4.

In commencing a test, the person conducting the same must first apply weights to within four thousand pounds of one-quarter of the tensile strength marked upon the sample, and, after pumping the machine to equilibrium, apply the remaining weights, at intervals of about fifteen seconds, until the sample is parted.

The smaller weights must be applied last, and, should a sample part immediately on the application of such a weight, the weight last applied must be rejected.

The machine must be kept at equilibrium during the application of the weights, and, after the first application is made, the point where elongation commences must be ascertained by applying a pair of dividers to the centre punch-marks, at every additional weight, until the test is completed.

All tests made of boiler-material must be recorded upon a table of the following form:

Tensile tests of samples of material intended to be employed in the construction of boilers of steam-vessels made on Riehlé & Bro.'s testing-machine.

TREASURY DEPARTMENT, March 3, 1877. SIR: Your letter of the 21st ultimo was duly received, relative to damage-allowance on certain cigars.

In the case referred to, it appears that the local appraiser allowed damage of 25 per cent. on thirty thousand cigars, but that the appraiser's officers opened only a part of the boxes; that, upon exam-. ination, you discovered no signs of the contact of water with either the cigars, boxes, or cases; that the joints of the boxes were secured with tar or other similar substances, and seemed to be close; and that there was no discoloration of the paper covering the cigars in the boxes, but that the cigars were mouldy.

You request instructions as to whether allowance of damage can be made in such case.

In reply, you are informed that the decision of the Department, to which you refer, of January 13, 1876, (Synopsis 2599,) provides that, as a condition precedent to allowance of damage to cigars, each box should be examined, and that no allowance should be made for decay and dampness or other cause existing before the voyage commenced, and which may have rendered the merchandise unfit to withstand the ordinary risks of importation.

This decision is in accordance with articles 500 and 511, Regulations of 1874.

In applying that rule to the present case, the Department has to state, first, in regard to an actual examination of the boxes, that it appears by your letter that the entire importation was contained in sixty boxes, each box containing five hundred cigars, but that only fifteen boxes out of the sixty were examined.

The allowance, if any, must therefore be confined to the boxes actually examined.

In regard to the question, whether the importer is entitled to any allowance for damage, I have to say that the facts cited by you would indicate that the cigars did not become wet by sea-water during the voyage of importation, but that the mouldy condition of the cigars was due to the damp condition in which they were shipped, and to the further dampness contracted in the vessel.

The Department is therefore of opinion that the facts cited do not justify any allowance of damage upon the importation.

TREASURY DEPARTMENT, March 3, 1877.

SIR: The Department is in receipt of your letter of the 28th ultimo, transmitting the appeal (3419 e) of William Maas & Co. from your decision assessing duty at the rate of 50 per cent. ad valorem on certain so-called imitation stones, imported per "Neckar," January 16, 1877, which the appellants claim to be dutiable at the rate of 10 per cent. ad valorem.

It appears, from the special report of the appraiser and an examina

tion of samples, that the goods in question consist of pieces of glass or paste not set, in round and oval shapes, with holes perforated through them, which render them capable of being strung either as beads or other articles of personal ornament, and are similar in character to the pieces of onyx which, by Department's decision of December 4, 1875, (Synopsis 2534,) were held to be dutiable at the rate of 50 per cent. ad valorem, under the provision in Schedule M, for "all beads and bead ornaments, except amber."

TREASURY DEPARTMENT, March 6, 1877.

The Department is advised that in ascertaining the strength of imported vinegar, in accordance with section 2917, Revised Statutes, it is the practice at some ports to dissolve dry bicarbonate of potash in the vinegar.

This method appears to be tedious, and to lead to imperfect results. Collectors at the principal ports will, therefore, cause to be prepared in a large glass bottle, that can be tightly corked, a solution of bicarbonate of potash, containing one grain of potash to one-third of a dram of water.

The number of grains of bicarbonate of potash required to neutralize one ounce troy of a sample of vinegar will be indicated by the number of thirds of a dram of the solution used to neutralize an ounce of the same.

To show when the neutralization of the vinegar is complete, litmus paper may be used.

Collectors may procure, on requisition, for the use of the proper officers, a graduated glass of a capacity of at least one ounce, and a beaker glass with a large flat bottom.

Duties should be levied according to the strength of the vinegar, as prescribed in Department's printed instructions No. 2988, current series.

CHAS. F. CONANT,
Acting Secretary.

COLLECTORS OF CUSTOMS.