imported by him, per "Hecla," January 24, 1882, and claimed to be exempt from duty as household effects.

From the affidavit of Mr. Willing, it appears that the contents of case No. 190 consisted of paintings purchased by him and used for decorating his apartments in a hotel in Dresden during a temporary residence of four months at that place in the year 1877, while traveling and residing abroad; and that when he left Dresden the paintings were packed and stored. On his return to Dresden, in the year 1880, he purchased the paintings contained in case No. 191, which were used in the same manner during his further stay at that place for three and a half months, and packed and stored until after his return to the United States, when he ordered the two cases to be shipped with other goods to the United States.

The Department is of opinion that this case does not come within the purview of the provision of the free-list exempting from duty the "household effects * * * in use of persons or families from foreign countries, if used abroad by them not less than one year," and your assessment of duty on the articles is hereby affirmed.

TREASURY DEPARTMENT, March 4, 1882.

SIR: This Department is in receipt of your letter dated the 25th ultimo, submitting a report from the appraiser relating further to enamel paintings on copper-plates imported, per "Amerique,” October 28, 1881, covered by the appeal (8828 g) of Messrs. V. Bishop & Co.

The Department, on a prior report from the appraiser, decided January 28, 1882, that the articles were dutiable at the rate of 45 per cent. ad valorem, as manufacturers of copper, or of which copper was a component material of chief value, &c. The appraiser now reports that while the part of the portraits not in flesh color was produced by the enameler by depositing various kinds of prepared paint in conformity with a colored drawing by an artist, the face, arms, and hands were

painted by a painter with a brush, and that the copper-plate is relatively of very small value as compared with the value of the enamel or painter's materials, and with the cost of the professional labor.

He states that if the principle of the Department's decision of March 12, 1877 (Synopsis 3142), to the effect that painted windows which are produced by individual skill and the invention or design of an artist are entitled to classification as paintings, is to govern the classification of the articles under consideration, such articles are also entitled to be classified as paintings.

In view of all the facts, the Department is of opinion that the plates are within the principle enunciated in said decision, and therefore may properly be classified as paintings, dutiable at the rate of 10 per cent. ad valorem.

The instructions of January 28 last (Synopsis 5107), which held that the articles were dutiable at 45 per cent., as assessed, are hereby withdrawn, and you will readjust the entry at a duty of 10 per cent. ad valorem.

The samples are returned under another cover.
Very respectfully,

COLLECTOR OF CUSTOMS, New York.

H. F. FRENCH,

Assistant Secretary.

(5144.)

Encluit adherente, graisse adherente—Duty on.

TREASURY DEPARTMENT, March 4, 1882.

SIR: This Department is in receipt of your letter dated the 7th ultimo, submitting the appeal (9401g) of J. A. Walker from your decision assessing duty at the rate of 20 per cent. ad valorem on certain so-called grease imported, per "H. Edye," October 4, 1881, and claimed to be dutiable at 10 per cent. ad valorem only.

The article, is invoiced as "encluit adherente," and the appraiser states that it is apparently identical in character with merchandise heretofore imported by the same party under the name of “graisse adherente." The article last mentioned was declared by the appellant as intended to be applied "to leather belting used upon drums and curtains to prevent slipping."

As the appraiser states that it is beyond question a compound manufactured expressly for the purpose mentioned, the Department is of

opinion that it was properly classified at the rate mentioned under the provision of section 2516, Revised Statutes, "for all articles manufactured in whole or in part * * *"

Your decision is therefore affirmed.

Very respectfully,

COLLECTOR OF CUSTOMS, New York.

H. F. FRENCH,

Assistant Secretary.

(5145.)

Marine papers for steamers plying on the lakes owned by an incorporated company under State laws.

TREASURY DEPARTMENT, March 4, 1882.

SIR: Your letter of the 22d ultimo was duly received, in which you submit the question whether a company duly incorporated under the laws of Michigan, and owning a line of steam-vessels plying upon the great lakes, the vessels being enrolled as provided in section 4137, Revised Statutes, can sell to aliens shares of its stock (though such shares may perhaps amount to a majority interest) without impairing the title of the vessel to a certificate of registry or enrollment as a vessel of the United States.

The act of March 3, 1825, permitted vessels owned by an incorporated company to be registered or enrolled in the name of the president or secretary of such company, and made the certificate of registry or enrollment valid notwithstanding a transfer of the shares of the stockholders to other parties. Section 5 of that act prohibited the issue of a registry or enrollment to a vessel owned by an incorporated company, if any foreigner held a part interest in her.

This prohibition was repealed by the act of March 11, 1858. Even if it had not been repealed it is doubtful whether the object of the section was to prohibit anything more than the joint ownership of an alien in a vessel together with an incorporated company. Be this as may, the repeal of the section removed all restriction on the transfer of shares in the stock of an incorporated company.

it

The substance of the act of 1825 has been reproduced in section 4137, Revised Statutes, and, as reproduced, there is no restriction therein upon the transfer of shares of such a company that would affect the title of a vessel to registry. And for many years the Department has regarded the transfer to an alien of shares of stock in a vessel owned

by an incorporated company as in no degree impairing her title to registry. This appears by reference to article 6 of the Customs Regulations of 1874.

It is not probable that the Department will question the title to registry of such a vessel, whatever the number of shares of stock held by aliens, provided the company owning her is incorporated under the laws of any State or of the United States, as long as section 4137, Revised Statutes, remains in force and unmodified by act of Congress. Very respectfully,

COLLECTOR OF CUSTOMS, Detroit, Mich.

H. F. FRENCH,

Assistant Secretary.

(5146.)

Small medallions for watch-guards-Duty on.

TREASURY DEPARTMENT, March 7, 1882.

SIR: The Department is in receipt of your letter of the 2d instant, submitting the appeal (9680 g) of Mr. M. A. Fritsche from your assessment of duty at the rate of 75 per cent. ad valorem on certain steel medallions imported by him, per "Hecla," December 5, 1881.

The appraiser reports that the articles consisted of small medallions to be worn on the person, with holes in them, and a small knife intended for cutting off the ends of cigars, and that they were classified as smokers' articles.

The appellants claim that they are intended merely as ornaments to be worn on the watch-chain, and that they are entitled to entry either as "jewelry" at the rate of 25 per cent. or as "manufactures of steel" at the rate of 45 per cent. ad valorem.

Referring to the decisions of April 6, 1876 (Synopsis 2746), and June 2, 1880 (Synopsis 4559), the Department is of opinion that the medallions are properly subject to duty at the rate of 45 per cent. ad valorem, as "manufactures of steel."

You are therefore authorized to readjust the entry, and to forward a certified statement for a refund of the excess of duties.

Very respectfully,

H. F. FRENCH,

Assistant Secretary.

COLLECTOR OF CUSTOMS, Philadelphia, Pa.

(5147.)

Chrysamic acid-Duty on.

TREASURY DEPARTMENT, March 7, 1882.

SIR: This Department is in receipt of your letter dated the 11th January last, submitting the appeals (8714 g and 8715 g) of W. J. Matheson & Co. from your decision assessing duties at the rate of 20 per cent. ad valorem upon certain so-called chrysamic acid imported by them, per "Australia," August 19, 1881, and per "Rhenania," November 7, 1881, and claimed by the appellants to be exempt from duty as an "organic acid used solely for manufacturing purposes.'

The merchandise, as shown by various reports obtained, is not an acid. Chrysamic acid and its salts are stated to explode or deflagrate upon the application of heat.

The article in question does not so act, and the appellants admit that it has been subjected to a process which removes the tendency to explode. It is understood to be a manufactured or prepared article, the manner of its preparation and its use being known only to the manufacturer and importer, and to have but recently become an article of commerce. The appraiser's report shows that it mainly lacks the properties characterizing acids, and he is of opinion that it is not an acid. This opinion is concurred in by the customs officers at Philadelphia.

The Department is satisfied that the merchandise is not an acid within the meaning of the provision of the free-list (Heyl, 1454), for "all acids of every description used for chemical and manufacturing purposes," and that it was properly classified as a non-enumerated manufactured article.

Common carriers-Approval of bond of Texas-Mexican Railway Com

pany.

TREASURY DEPARTMENT, March 8, 1882.

SIR: The Department has this day approved the bond of the TexasMexican Railway Company as a common carrier for the transportation of merchandise in bond.