cision of August 18, 1881 (Synopsis 4957), were of hemp, though inferior to the hemp which they bound, and that the refusal to allow tare therefor was not in contravention of the principles on which the present decision is based. Very respectfully, H. F. FRENCH, Assistant Secretary. COLLECTOR OF CUSTOMS, New York. (5166.) Tonnage tax-Collection of, on British bark "Donald Ferguson." TREASURY DEPARTMENT, March 22, 1882. SIR: I inclose herewith a letter from John Brownrigg, master of the British bark "Donald Ferguson," asking the Department to relieve him of the payment of tonnage tax on the vessel. It appears from Captain Brownrigg's statement that he arrived at West Pass on Monday, the 13th instant, and found that he could not load there as his vessel drew too much water. He then proceeded to East Pass, at which place he anchored on the 15th. He did not, however, make entry until the 16th instant, when he produced a certificate of tonnage tax paid at Philadelphia, March 16, 1881, which you declined to recognize as in force, and informed him that you should require the payment of the tax. In view of the facts submitted, your decision it correct, the date of the entry of the vessel governing in the case. That was on the 16th instant, whereas the tax certificate expired on the day previous to the date it bears in the corresponding month of the following year, viz., the 15th of March, 1882. The tax is accordingly due and should be collected. Captain Brownrigg has been referred to you. COLLECTOR OF CUSTOMS, Apalachicola, Fla. H. F. FRENCH, Assistant Secretary. (5167.) Marine-hospital dues-Steamers on western rivers. TREASURY DEPARTMENT, March 23, 1882. SIR: Referring to paragraph 313 of the Regulations for the government of the Marine-Hospital Service, 1879, you are authorized to receive from the masters or owners of river vessels, the crews of which change so frequently as to render a strict application of said paragraph impracticable, hospital-dues reports, giving the names, together with the dates of employment and discharge of captains, mates, engineers, pilots, and other officers, and the number only of each class of other persons employed, grouping them according to their rating, as follows: deck-hands, first-class firemen, coal-heavers, stokers, roustabouts, &c. The correctness of said hospital-dues reports will be carefully verified by comparison with the seamen's time-book, which must be produced when dues are paid. Very respectfully, CHAS. J. FOLGER, Secretary. SURVEYOR OF CUSTOMS, Cincinnati, Ohio. (5168.) Date of expiration of certificate of inspection. TREASURY DEPARTMENT, March 25, 1882. SIR: The Department is in receipt of your letter of the 21st instant, in which you present the hypothetical case of a steamer "inspected at noon of March 21, 1881, and received a certificate limited on its face to expire March 21, 1882," and you ask "Does the certificate expire at midnight of the 20th, or is it good until noon of the 21st, or until midnight of the 21st?" In reply, you are informed that it is not the custom of the Department to render decisions upon hypothetical questions; but in this case it will depart from that rule so far as to say that no officer of the Government would be sustained in a complaint against a steamer for being navigated without inspection, unless such navigation occurred upon a date subsequent to that stated upon the face of the certificate, as the date upon which the certificate expires. Very respectfully, CHAS. J. FOLGER, SURVEYOR OF CUSTOMS, St. Louis, Mo. Secretary. (5169.) Short shipments of immediate-transportation goods. TREASURY DEPARTMENT, March 25, 1882. SIR: This Department is in receipt of your letter dated the 23d instant, referring to the regulations of June 21, 1880, in regard to short shipment of goods covered by immediate-transportation entries. The regulations require that such entries shall cover all merchandise which appears on the invoice, without regard to the quantity actually arriving. It appears to have been your practice when the bill of lading is for a less quantity of merchandise than that stated in the invoice, to allow an entry for the quantity arriving as per bill of lading and to permit a subsequent entry of the portion short shipped. The Department decided August 15, 1876, that short shipments in case of the immediate transportation of merchandise, should be allowed for, if at all, at the port of destination. It does not appear necessary, however, that this ruling should be applied to cases such as you mention, in which the bill of lading covers only the quantity of merchandise arriving. Your practice, as above stated, may therefore be continued. Very respectfully, H. F. FRENCH, Assistant Secretary. COLLECTOR OF CUSTOMS, New York. (5170.) Free entry-Domestic productions exported and returned. TREASURY DEPARTMENT, March 27, 1882. Under the provision in the free-list, Revised Statutes, exempting from payment of duty "articles, the growth, produce, and manufactures of the United States, when returned in the same condition as exported," and upon which no drawback has been allowed, collectors of customs are authorized to waive the requirement of record evidence of clearance, and to accept other satisfactory evidence of exportation, in cases where the goods are valued at one hundred dollars or less, if satisfied that the failure to produce the record evidence did not result from wilful negligence on the part of the importers, and the other requirements of the regulations are complied with. CHAS. J. FOLGER, COLLECTORS OF CUSTOMS. Secretary. (5171) Iron-Weighing-fees. TREASURY DEPARTMENT, March 30, 1882. SIR: I am in receipt of your letter of the 24th instant, inclosing the protest and appeal of the Louisiana National Bank against your exaction of weighing-fees at the rate of 3 cents per 112 pounds on certain iron rails entered for warehouse, a portion of the importation having been withdrawn for consumption, and the remainder for transportation and exportation to Mexico. You state that the invoice did not specify the lengths of the rails, and that a portion of the rails having been withdrawn for consumption, and another portion for exportation, weighing was necessary to determine the dutiable quantity covered by each withdrawal, the fees for which were exacted under paragraph 39 of the list of customhouse fees of 1875. You further say that your practice is governed by Department circular of March 2, 1882, and the actual expense incurred for weighing iron is exacted when the dutiable weight is required to be ascertained under section 2920, Revised Statutes, and article 1134, Customs Regulations. You are informed that the principles governing your action in the classes of cases mentioned may be thus expressed: Goods that are withdrawn from warehouse in less quantities than the original importation for transportation only or for consumption, follow section. 2920, Revised Statutes, if they need to be weighed, as is stated in Department circular of March 2, 1882, in regard to salt. But if salt or railroad-iron be withdrawn from warehouse for export, a fee of 3 cents per 100 pounds must be paid in accordance with section 3024, Revised Statutes. Very respectfully, COLLECTOR OF CUSTOMS, New Orleans, La. H. F. FRENCH, Acting Secretary. |