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(5121.)

Steel angle-bars-Duty on.

TREASURY DEPARTMENT, February 9, 1882.

SIR: The Department is in receipt of your letter of the 30th of De`cember last, transmitting the appeal (8519 g) of the Detroit Dry Dock Company from your decision assessing duty at the rate of 2 cents per pound on certain "steel angle-bars," imported into your port, under transportation bond from New York, on the 21st of December, 1881, which the appellant claims to be dutiable at the rate of 30 per cent. ad valorem.

It is understood that the merchandise in question consists of flat bars of steel bent at an angle, thus, L, and costing under 7 cents per pound. In the opinion of the Department, the fact that the bars are bent does not have the effect of removing the merchandise from the category of steel in bars, as specified in Schedule E (Heyl, 1038).

Your decision is therefore affirmed.

Very respectfully,

COLLECTOR OF CUSTOMS, Detroit, Mich.

H. F. FRENCH,

Assistant Secretary.

(5122.)

Vessels-Bills of sale made by executor, &c.

TREASURY DEPARTMENT, February 10, 1882.

SIR: Your letter of the 7th instant is received, in which you submit for instructions the case of the presentation of a bill of sale of the barkentine "Matthew Baird," of your port.

It appears that the vessel was owned in part, at least, by F. H. Colby and Cyrus L. Gallison, doing business under the firm-name of Gallison & Colby; that Gallison is dead; and that Mary G. Gallison, as executrix on his estate, together with F. H. Colby, surviving partner of the firm mentioned, present a bill of sale of one thirty-second part of the vessel to a vendee whose name you do not give.

You say that it has been the invariable practice at your port to require an executor, administrator, guardian, or other person acting in a fiduciary capacity, when making a bill of sale, to produce from the proper legal authority a certificate of the appointment to that trust,

before making a change in the ownership of a vessel under such bill of sale.

In this case there has been a refusal to furnish the required certificate; but you do not state whether the certificate was demanded as a prerequisite to recording the bill of sale, or to enrolling the vessel.

The Revised Statutes prohibit the recording of a bill of sale only when it lacks a due acknowledgment before the proper officer; in all other cases the record is to be made on the presentation of the instrument. (Section 4193, Revised Statutes.)

On the other hand, all bills of sale are required by the statutes (section 4196, Revised Statutes) to set forth the part of the vessel owned by each person selling, and the part conveyed to each person purchasing. Again, the register or enrollment of a vessel must set forth the name of every owner, and the part or proportion belonging to such owner. (Sections 4155 and 4319, Revised Statutes.)

But

A collector cannot issue a certificate of register or enrollment without taking note of the exact names of the owners of a vessel, and of their specific shares in her. If there is a variation between the recorded bill of sale and the enrollment desired by any owner, he should refuse enrollment till the variation or disagreement is removed. if he foresees that a bill of sale presented for record does not exhibit the names of the true owners, or is likely to be followed by a demand for a register or enrollment which will disagree with the bill of sale, he may properly warn the applicant that no marine document can issue upon such defective bill of sale; but he cannot properly refuse to record the instrument "if duly acknowledged before a notary public, or other officer authorized to take acknowledgment of deeds." The signature of a person as executrix to a bill of sale may or may not legally convey an interest in a vessel to the vendee. But you cannot have such knowledge that the vendee can have his name inserted as owner in the register or enrollment, as you are entitled to have, unless you have satisfactory evidence of her authority to act as such.

Your demand therefore for such evidence, as a preliminary to the recording of the bill of sale, was proper, though record might be made even in case of a refusal; but an absolute declination to issue marine documents on a bill of sale signed by an executor or guardian, unless proper evidence of the fiduciary capacity of such executor or guardian shall be furnished, comes properly within the scope of your duties. Very respectfully,

COLLECTOR OF CUSTOMS, Philadelphia, Pa.

H. F. FRENCH,

Assistant Secretary.

(5123.)

Steam-vessels-Use of coil-boilers.

TREASURY DEPARTMENT, February 11, 1882.

SIR: In reply to your letter of 30th ultimo, addressed to the Supervising Inspector-General of Steam-Vessels, saying that the local inspectors at Savannah are unwilling to pass a boiler in your steamlaunch, because, although of exactly the same pattern as the Herreschoff coil-boiler, it was not built by Herreschoff, you are informed as follows:

The Board of Supervising Inspectors of Steam-Vessels, in approving the use of the Herreschoff coil-boiler, under the requirements of section 4429, Revised Statutes, intended to approve the form and construction of such boiler as a steam generator by whoever manufactured as equal in strength, and as safe from explosions as a boiler of the best quality made of riveted-iron or steel plates. It is therefore the opinion of the Supervising Inspector-General of Steam-Vessels, that the local inspectors at Savannah should pass the boiler in your steam-launch, provided its form and construction be of the Herreschoff pattern, the material of equal strength, and the coal-pipe not over four inches in diameter. It is not the intention of this Department, in any require. ment or recommendations it may make, to impose upon citizens the necessity of dealing with any particular manufacturer or dealer unless there is a particular direction to that effect for especial reasons, a statement of which will always accompany the direction.

A copy of this letter will be sent to the supervising inspector third district, requesting him to inform the local inspectors at Savannah of the Supervising Inspector-General's opinion.

Very respectfully,

CHAS. J. FOLGER,

Secretary.

HENRY R. LYLE, Esq., San Mateo, Putnam County, Fla.

(5124.)

Common carriers-Approval of bond of Burlington, Cedar Rapids, and Northern Railway Company.

TREASURY DEPARTMENT, February 13, 1882.

SIR: The Department has received your letter of the 3d instant, transmitting the bond of the Burlington, Cedar Rapids, and Northern Railway Company, as a common carrier for the transportation of appraised merchandise in bond.

The said bond is hereby approved, and one copy thereof is inclosed herein, to be placed upon the files of your office.

Under its bond, the company named is authorized to transport appraised merchandise in bond between any places in the United States which have been, or may hereafter, during the continuance of said bond, be designated as ports of entry or delivery, in the following manner, viz: In suitable railroad cars, owned or controlled by the said company, and running over such connecting lines of railway as may be necessary to reach the port or ports of destination named in the entry and manifest in each particular case.

In every instance where other cars than those owned by said company are used, such cars shall be distinctly marked "Burlington, Cedar Rapids, and Northern Railway Company." Very respectfully,

COLLECTOR OF CUSTOMS, Chicago, Ill.

(5125.)

H. F. FRENCH,

Assistant Secretary.

Common carriers-Approval of bond of Ogdensburgh and Lake Champlain Railroad Company.

TREASURY DEPARTMENT, February 13, 1882.

SIR Referring to your letter of the 20th ultimo, transmitting the common-carrier bond in duplicate of the Ogdensburgh and Lake Champlain Railroad Company, I have to inform you that the bond is . hereby approved, one copy being herewith returned, to be placed upon the files of your office. Under the said bond, the company above named is authorized to transport dutiable appraised merchandise in bond between any places in the United States which have been, or may hereafter be, designated by law as ports of entry or delivery in the following manner, viz: In suitable railroad cars owned or controlled by said company, and running over such connecting lines of railroad as may be necessary to reach the port or ports of destination named in the entry and manifest in each particular case.

In every instance where other cars than those owned by said company are used, such cars must be distinctly marked "Ogdensburgh and Lake Champlain Railroad Company."

Very respectfully,

CHAS. J. FOLGER,

Secretary.

COLLECTOR OF CUSTOMS, Ogdensburgh, N. Y.

(5126.)

Vessels engaged in laying submarine telegraph not subject to tonnage dues.

TREASURY DEPARTMENT, February 16, 1882.

SIR: I am in receipt of your letter of the 7th instant, reporting upon the application of the Mexican Telegraph Company of New York for the refund of tonnage-tax paid at Point Isabel, in your district, on the cable steamship "Dacia," January 20, 1881, amounting to $556.73.

It appears that the "Dacia" arrived at Brazos Santiago on the 20th of January, 1881, with certain cases of telegraph instruments for Tampico, Mexico, and for your port, together with 305 knots of submarine cable. Notwithstanding the master claimed that he was not required to enter and clear his vessel, as she was not engaged in ordinary trade, you required him to file a manifest, enter the steamer, and exacted tonnage-tax the same day, and no protest against the payment was made. It appears, further, that you confirm the claim of the master that the vessel is not engaged in ordinary trade.

You are informed that the Department has decided in similar cases that vessels like the "Dacia," engaged exclusively in laying submarine cables, and in carrying only telegraph material and instruments, should be exempt from tonnage-tax in American ports. Under these circumstances, you are authorized to prepare and forward, on the surrender of the certificate issued by you, the usual certified statement, in order that the money may be refunded, provided you know of no legal objection to the refund being made.

Very respectfully,

COLLECTOR OF CUSTOMS, Brownsville, Tex.

H. F. FRENCH,

Assistant Secretary.

(5127.)

Vessels-Admeasurement of barges with inclosed spaces on deck.

TREASURY DEPARTMENT, February 17, 1882.

SIR: I am in receipt of your letter of the 27th ultimo, stating that your company has built certain barges, on which a shed has been constructed, open at each end, and that you found, on application at the custom-house, that the sheds must be admeasured as well as the hulls of the vessels. To this ruling you take exception, and ask the Department to grant you relief.

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