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and if it was found on liquidation that the estimated amount of duty was greater than required by law, the excess was ascertained and the difference at once refunded to the importer. If, however, per contra, the liquidated amount, on report of appraiser, or action by the Collector, was found to exceed the amount originally estimated, the importer was immediately notified to pay up the balance to reach the liquidated amount, which was usually done immediately; and, if the importer was dissatisfied with the amount he was called upon to pay, or if he was dissatisfied with the amount originally estimated, he could, within ten days from the liquidation, protest against the excess he claimed, and cominence suit to recover the excess paid, within ninety days after the decision of the Secretary of the Treasury. In the meanwhile the importer paid the full amount exacted by the liquidation of the entry, and had possession of all the goods embraced in the importation. Now the Supreme Court says that this practice is illegal, and that if the importer pays the duty demanded on the liquidation-having previously taken into his possession the merchandise comprising the importation—he has no redress from the Government or Collector, because the law says he shall only maintain an action to recover back any excess paid, provided he shall have made payment under protest," and in order to obtain possession of merchandise imported for him," and, therefore, since he was already in possession of his goods, the payment was voluntary.

The result of this new law is, that the importer, if he desires to attack the amount of duty demanded, must leave his importation in possession of the Collector until the duties are finally and fully liquidated and paid under protest. And so also in the case of goods in warehouse under bond, the importer must be careful that he does not withdraw and take the goods into his possession until after the liquidated duties have been paid and protest made.

The sum and substance of the whole matter is, that by the recent decision of the United States Supreme Court, the importer waives all right to recover what he deems is an excess of duty if he pays, and takes the goods in his possession before protesting, and claiming as fact that he only pays to obtain possession of his importation. Of course, if he has possession he does not pay to obtain it.

It will thus be seen, that to the Collector's action the importer must submit, unless he will leave his importation with the Government until a final liquidation. Until a liquidation is had and the duty paid, the importer must beware how he takes possession of the goods.

Of course, if the importer has no objection to the rate or amount of duty liquidated, the practice remains as heretofore.

The statement was, on motion, ordered to be placed on file for the information of importers and others interested,

RESOLUTIONS.

Mr. AMBROSE Snow offered the following resolution :

Resolved, That this Chamber views with regret the fact, that the President was influenced to withhold his signature to the joint resolution passed by Congress, recognizing the services of Joseph FRANCIS, who invented the life saving machines, that have been used, and still continue to be used for the saving of life, when put in peril by shipwreck.

Mr. Snow referred to the memorial adopted by the Chamber in November, 1885, asking Congress to take such action as may be deemed most fitting and proper to reward Mr. Francis for the great services he had rendered to the country and to humanity, and that the memorial had been placed in the hands of the Hon. WILLIAM M. Evarts of the United States Senate, and by his diligent attention, the favorable action of Congress was secured.

The resolution was seconded by Mr. WILLIAM H. Lyon, and unanimously adopted.

The President laid before the Chamber the following preamble and resolutions, adopted by the Society of the Sons of the Revolu. tion in reference to the Centennial Celebration of the organization of the Constitutional Government of the United States, and the inauguration of WASHINGTON as the first President :

Whereas, The opening of the first Congress of the United States under the Constitution, and the inauguration of WASHINGTON as first President, took place in the City of New York, and are alike events dear to the hearts of Americans, and worthy of commemoration everywhere, and especially in this City; yet,

Whereas, The City of Washington has since those events become and is now the Capital of the Nation, and is therefore the proper and most fitting place for the National Commemoration of the Centennial Anniversary of the beginning of the Government of which it is the seat; therefore, it is

Resolved, By the Society of the Sons of the Revolution that a memorial be addressed to Congress, recommending the 4th of March, 1889, as the day, and the national capital as the place for the celebration contemplated by the Senate and House of Representatives, on the appointment of their Joint Committee, and that the same be conducted as an accompaniment to the inauguration on that day of the President of the United States.

Resolved, Further, that the Society of the Sons of the Revolution are warmly in favor of the celebration in the City of NewYork, on the 30th April, 1889, of the Centennial Anniversary of the inauguration of WASHINGTON as the first President, on the spot where the ceremony of his taking the oath of office was administered.

Resolved, That a Committee of Thirteen shall be appointed to join and confer with the Committees appointed by the Chamber of Commerce of the State of New York, and by the New-York Historical Society, to make arrangements for a due observance of that historic and memorable event.

Resolved, That a Committee of Three, of which the President and Secretary shall be members, be appointed, with power to memorialize Congress in the name of the Society in the manner stated.

The preamble and resolutions were, on motion, referred to the Special Committee charged with this subject.

The President appointed Messrs. GEORGE A. Jarvis and JAMES W. ELWELL a Committee to audit the accounts of the Treasurer for the year ending with the current month, pursuant to Article VI. of the By-Laws of the Chamber.

COMMUNICATIONS.

The following communication was read from the Shanghai General Chamber of Commerce, enclosing copies of correspondence between that Chamber and the United States Consul-General relative to the legalization of invoices of merchandise shipped to the United States, and requesting the New-York Chamber to use its influence in doing away with the necessity of certifying invoices of free goods and the simplification of those required for merchandise subject to duty : SHANGIAI GENERAL CHAMBER OF COMMERCE,

SHANGHAI, 24th February, 1887. Sir, I beg to enclose herewith copies of correspondence that has taken place between this Chamber and the United States ConsulGeneral relative to the legalization of invoices of merchandise shipped to the United States. For the information of your Chamber, and with the hope, as the question is one which concerns all those interested in the trade between the two countries, that the New-York Chamber will be disposed to use its influence towards the accomplishment of the object we have in view, viz. : the doing away with the necessity of certifying invoices of duty free goods,

:

and the simplification of that required for merchandise subject to duty. As it

may also be of some interest in this matter, I forward a copy of the North China Herald, which has a leading article on the subject.

Thanking you for your favor of 10th January, in reply to my letter of i1th October, 1886,

I have the honor to be, sir,

Your obedient servant,
(Signed,) JOHN G. PURDON,

Chairman. To JAMES M. Brown, Esq.,

President of the New-York Chamber of Commerce.

The communication and enclosures were, on motion, referred to the Committee on Foreign Commerce and the Revenue Laws for consideration and report.

The following communication was read from Mrs. Jonn Roach, acknowledging receipt of a copy of the resolutions of respect to the memory of her husband, the late John Roach, adopted by the Chamber at the monthly meeting held on the 3d of February :

624 FIFTH AVENUE, March 22, 1887. Mr. George Wilson, Secretary :

Dear Sir,—Your letter of the 17th instant, accompanying the tribute of the Chamber of Commerce to the memory of my husband, was duly received. Permit me to express my deep appreciation of the action taken, the words so warmly spoken, and the fitting form in which they came for my preservation of them.

In grief so great it is yet comfort to feel that my husband won and was worthy of such testimonial from so honorable and esteemed a body as that which you represent.

With esteem, I remain,

Very truly yours, (Signed,

Mrs. John Roach.

The communication was ordered to be placed on file.

The Chamber then adjourned.

ROLL OF MEMBERS

OF THE

CHAMBER OF COMMERCE OF THE STATE OF NEW-YORK,

ALPHABETICALLY ARRANGED,

WITH DATES OF ELECTION, AND THEIR PLACES OF BUSINESS ON THE

30TH OF APRIL, 1887.

A.

Date of Election.

Name.

Place of Business. 1875, June 3, Acker, David D.,.... 132 Chambers-street. 1856, May 1, Agnew, John T.,...

284 Front-street. 1887, January 6, Agostina, Joseph,

20 Beaver-street. 1875, June 3, Alexandre, John E.,. 33 Broadway. 1879, November 6, Ammidown, Edward H.,..... 87 Leonard-street. 1875, June

3, Amsinck, Gustav,.... 148 Pearl-street. 1860, April 5, Amy, Henry,....

31 Nassau-street. 1884, December 4, Andrews, Constant A.,.. ... 80 Broadway. 1877, June 7, Anthony, Henry M.,.

100 Reade-street. 1857, October 1, Appleton, Daniel S.,.

3 Bond-street. 1874, December 3, Appleton, William H.,. 3 Bond-street. 1883, February 1, Armstrong, Andrew C., ...... 714 Broadway. 1861, September 5, Arnold, Benjamin G.,... 87 Wall-street. 1877, February 1, Auchincloss, Henry B.,.. P. O. Box 966, Orange, N. J. 1872, November 7, Auchincloss, Hugh,..... (Res.,) 17 West 49th-street.

B.

1877, June 7, Babcock, Henry D.,..... 18 Wall-street. 1852, June 1, Babcock, Samuel D.,. Nassau, cor. Cedar-street. 1875, November 4, Bache, Sigmund J.,.

443 Greenwich-street. 1882, April 6, Bachman, Solomon,

87 Worth-street. 1879, May 1, Bailey, Isaac H.,..

17 Spruce-street. 1878, June 6, Baird, William J.,.

56 Maiden Lane. 1880, May 6, Baker, Daniel K.,.

170 Broadway. 1865, November 2, Baker, Francis,.

22 Thomas street. 1880, March 4, Baker, George F.,..... 2 Wall.street. 1887, January 6, Balch, Collins L.,...... 313 Broadway. 1865, October 5, Baldwin, Christopher C.,.... 280 Broadway. 1881, October 6, Baldwin, Octavius D.,... 14 Nassau-street. 1876, October 5, Ball, Thomas P.,.

36 South-street. 1882, April 6, Baltzer, Herman R.,..... 50 Exchange Place.

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