of duties in cases where there is an appreciable variation in the weights of merchandise subject to duty ad valorem over that given in the invoice. By Decision 4502, relating to the weight of steel blooms, it was held that where such goods were bought by the ton, and the appraiser reports the invoice value per ton to be correct, the value upon which duties should be assessed is to be determined by multiplying the number of tons and fractions of tons which arrive by the proper value per ton. It is understood, however, that in many cases the goods are carefully weighed before shipment, and that the quantities stated in the invoice are the basis of the contracts between buyer and seller, and that, although the quantity, as shown by the weigher's return at the port of importation, may to some extent fall short of the invoice weight, no claim is generally made or allowed between the buyer and seller for a small deficiency. Upon further consideration the Department decides to add to the instructions contained in Decision 4502 the further proviso, that where goods subject to duty ad valorem are bought and sold by weight, the duty shall be charged upon not less than the invoice value, where the ascertained weight does not vary more than 2 per cent. from the invoice weight. Where such ascertained weight exceeds the invoice weight by more than 2 per cent., the duty shall be increased in proportion as the weight is increased above the invoice. Where the ascertained weight falls more than 2 per cent. short of the invoice weights, the case comes within the principle laid down in article 532 of the Regulations, and should be disposed of accordingly, and no claim allowed, unless the proof therein adduced be furnished. Very respectfully, COLLECTOR OF CUSTOMS, New York. H. F. FRENCH, Assistant Secretary. (5095.) St. Louis and Cincinnati-Reshipment of merchandise in bond at. TREASURY DEPARTMENT, January 11, 1882. SIR: This Department is in receipt of your letter of the 4th instant, in which it appears that "at the ports of St. Louis, Mo., and Cincinnati, Ohio, ports of delivery, it has been the practice of late to reship merchandise for transportation or exportation." You request the opinion of the Department as to the reshipment of merchandise in bond at these ports. In reply, I have to state that the above-named ports are regarded as ports of entry, so far as concerns goods shipped there from seaboard ports under immediate transportation without appraisement. Goods shipped to those ports, under ordinary transportation bond, can be withdrawn from warehouse only by entry for consumption and payment of duties thereon. (Sec. 2212, Synopsis of Decisions, 1875.) Very respectfully, COMMISSIONER OF CUSTOMS. H. F. FRENCH, Assistant Secretary. (5096.) Crude carbonate of potash-Duty on. TREASURY DEPARTMENT, January 13, 1882. SIR: The Department is in receipt of your letter of the 13th ultimo, transmitting the appeal (8195 g) of Maas & Waldstein from your decision assessing duty at the rate of 20 per cent. ad valorem on certain merchandise imported, per "Romano," July 21, 1881, claimed by the appellants to be "black salts," and to be exempt from duty. (Heyl, 1503.) The appraiser reports that the article consists of carbonate, sulphate, and chloride of potassa, together with insoluble matter, and that this combination constitutes the crude carbonate of potash, containing over 30 per cent. of free potash. This article, it is understood, differs from the "black salts" of commerce, in that the latter is the crude caustic potash from which the carbonate of potash is made by one process, and the caustic potash of commerce by another process. Such being the case, the claim of the appellants, that the article is exempt from duty as "black salts," must be rejected. The further claim of the appellants, that the article is exempt from duty as a "manure," must also be rejected, inasmuch as it has been held by the Department (Synopsis 715) that "any so-styled manuresalts or dung-salts, containing over 30 per cent. of free potash, will be dutiable." The merchandise, not being otherwise enumerated, was properly classified as an article manufactured in whole or in part, under section 2516, Revised Statutes, and therefore your decision is affirmed. Very respectfully, COLLECTOR OF CUSTOMS, New York. H. F. FRENCH, (5097.) Returns-Amending Circular No. 55 of 1881. TREASURY DEPARTMENT, January 14, 1882. Department circular No. 55 of May 16, 1881, is hereby amended as follows: Catalogue Nos. 68, 69, and 70, instead of being sent to the First Auditor, must hereafter be sent to the Supervising Inspector-General of Steam-Vessels. Catalogue Nos. 105, 106, 107, 108, and 2017, instead of being sent to the First Auditor, must hereafter be sent to the Secretary. Officers will accordingly correct the mounted copies of said circular, and those reprinted in front of the catalogue of customs books and blanks, in use in their respective offices. Very respectfully, OFFICERS OF THE CUSTOMS. (5098.) CHAS. J. FOLGER, Secretary. Cauliflowers preserved in brine—Duty on. TREASURY DEPARTMENT, January 14, 1882. SIR: : By Decision 3755, of October 30, 1878, it was held that cauliflowers preserved in brine were dutiable at the rate of 35 per cent. ad valorem. This ruling was based upon a previous ruling of February 24, 1875, in, which it was held that cucumbers, onions, and cauliflowers, put up in casks and preserved in brine, were liable at the rate of duty imposed on pickles. Two cases have been tried in the United States circuit court for the southern district of New York involving this question, and in both cases a verdict has been rendered against the Government. In the case of Wolff against Merritt, tried November 11, 1880, the claim was made on the part of the Government, that the articles were liable to duty at the rate of 35 per cent. ad valorem, under the provision for "vegetables prepared, sealed or unsealed, in cans or otherwise." In both cases, however, the verdict was in accordance with the claim of the appellants, that the articles were liable to duty, under the provision for vegetables not otherwise provided for, at 10 per cent. ad valorem. The articles were put up in brine for the purpose of preserving them from decay on the voyage, and were generally used after importation into the United States in making pickles. Upon reference of the report of the trial to the Attorney-General, that officer certified that no writ of error would be taken in the case, and the district attorney recommends an acquiescence in the principle laid down by the verdicts in these two cases. The Department concurs in this recommendation, and the decision in question is therefore modified in accordance with the verdicts; and hereafter vegetables of this class, generally put up in the manner and for the purposes specified, will be accepted as dutiable at the rate of 10 per cent. ad valorem. Should any cases exist at your port where duties have been paid on such articles in excess of the rate of 10 per cent. ad valorem, and the parties have duly complied with the requirements of law, so as to protect their rights in the premises, you are authorized to forward certified statements for refund of the excess of duty exacted; and in cases where suit has been instituted, a certificate of discontinuance of such suit will be required to be attached to the statement. Very respectfully, CHAS. J. FOLGER, Secretary. COLLECTOR OF CUSTOMS, New York. (5099.) Custom-house powers of attorney. TREASURY DEPARTMENT, January 16, 1882. Article 789 of the General Regulations, which provides that general or standing powers of attorney for the transaction of custom-house business shall be renewed at least once a year, is hereby amended, as follows: "General or standing powers of attorney given for the transaction of custom-house business by a single person, or by a corporation under seal, shall remain in force until revoked. When given by a firm, an affidavit shall be filed at the custom-house where the power of attorney is filed, by a member of such firm, once a year, showing that the partnership has remained unchanged, in which case the power shall be regarded as in force for another year." CHAS. J. FOLGER, COLLECTORS AND OTHER OFFICERS OF THE CUSTOMS. Secretary. (5100.) Unclaimed goods-Proceeds of sale. TREASURY DEPARTMENT, January 17, 1882. The first paragraph of article 765 of the Regulations of 1874 is hereby so amended as to read as follows: "A similar account should be made of the sale of unclaimed goods. The charges mentioned above will be deducted from the proceeds, and the residue, not claimed for the space of ten days after the sale, will be paid into the Treasury of the United States, there to remain for the use of the owner, as provided for by law." COLLECTORS OF CUSTOMS AND OTHERS. H. F. FRENCH, (5101.) Embroidered linen sheets and pillow-shams—Duty on. TREASURY DEPARTMENT, January 19, 1882. SIR: The Department is in receipt of your letter of the 14th instant, transmitting the appeal (8771g) of Arnold, Constable & Co. from your decision assessing duty at the rate of 40 per cent. ad valorem on certain so-called embroidered linens imported, per "Adriatic," September 5, 1881, which the appellants claim to be dutiable at the rate of 35 per cent. ad valorem, as "embroideries." It appears from the report of the appraiser that the goods are linen sheets and pillow-shams, costing over 30 cents per square yard, and that the so-called embroidery thereon consists in their being hemstitched and "blocked," the blocks being formed by hemstitching in squares or blocks, and inserting or sewing on a piece of tape or linen to give the block thickness, and to prevent drawing in laundrying. It is also understood that hemstitched and blocked goods are not considered by the trade as embroideries. The Department therefore rejects the claim of the appellants. COLLECTOR OF CUSTOMS, New York. H. F. FRENCH, |