2d of May last from Messrs. Czarnikow, MacDougall & Co., of New York, wherein they complain that our consul at Batavia requires that vessels carrying goods to the United States, under an invoice which does not designate the port where the goods are expected to be entered, should take the collector's copy of the invoice, and deliver it at the port finally selected for entry.

The complainants desire that this copy of the invoice be given to the shipper, along with the shipper's copy, for transmission to the proper collector.

It appears that the practice of authenticating invoices which do not designate the port of intended entry in the United States, has prevailed for some time at other consulates, but that no definite rule has been formulated as to the disposition to be made of the collector's invoices. You express the opinion that in case said practice should not be discontinued, it is necessary that the matter be regulated, and you re. quest that I will aid your Department in framing a set of rules which will secure uniformity and smooth working in these exceptional cases of documentation for shipment.

In reply, I have the honor to state that, in the opinion of this Department, the designation in the invoice of some port of intended entry in the United States, as required by section 2855 of the Revised Statutes, should in no case be dispensed with, and that in a case where the shipper is uncertain as to the port of final destination, he should name the most probable port of first arrival of the merchandise in the United States, to which the collector's invoice should be sent by the consul. If another port should prove the port of final destination, then the invoice, may be, upon timely notice of the change, forwarded by the collector at the first-named port to the collector at the port of final entry, or, in case of delay or loss of the invoice, the entry may be made under a bond, as provided in section 2857 of the Revised Statutes.

Coverings for imported friction-matches.

TREASURY DEPARTMENT, July 1, 1891.

SIR: The Department is in receipt of your letter of the 22d ultimo, reporting the practice at your port in the matter of the classification for duty of coverings for imported friction-matches.

You state that since the act of October 1, 1890, went into operation no separate return was made by the appraiser on the coverings for friction-matches, inasmuch as the law makes the gross of 144 boxes containing not more than 100 matches per box, the unit for the assessment of duty, and no separate or additional duty was assessed on the coverings, but that recently the appraiser has returned the matches as such, under paragraph 441 of said act, and the coverings as manufactures of wood.

Upon inquiry being made of the appraiser as to whether the coverings are the usual coverings, he reported that the coverings are designed for use otherwise than in the bona fide transportation of matches to the United States; that he subsequently reported that the boxes were not unusual coverings, and that pending the above correspondence, and until the matter is finally settled, orders were given by you to suspend the liquidation of invoices where the appraisers had made a similar return.

You submit the question whether, unless the two conditions referred to by the Board of General Appraisers in its decision G. A. 117 exists, a separate duty should be assessed upon the boxes.

From the report of the appraiser submitted by you, it appears that it is the practice to return coverings for friction-matches as dutiable at the rate provided for the materials of which they are composed when they are arranged with a substance for igniting the matches, and when they are made of metal of a size and form suitable for pocket use.

Section 19, act of June 10, 1890, prescribes that if there be used for covering or holding imported merchandise, whether dutiable or free, any unusual article or form designed for use otherwise than in the bona fide transportation of such merchandise to the United States, additional duty shall be levied and collected upon such material or article at the rate to which the same would be subjected if separately imported.

The Board of General Appraisers, in the decision above cited (G. A. 117), held that to be subject to such additional duty two conditions must exist, viz: 1st, the coverings must be made of some unusual material, or in some unusual form or shape, so as to constitute an article not ordinarily used for the transportation of like merchandise to the United States; and 2d, the nature of the coverings must be such as to justify the inference that they are designed for use otherwise than in the bona fide transportation of such merchandise to the United States. This decision of the Board of General Appraisers appears to be in strict conformity with the requirements of section 19, act of June 10, 1890, above quoted, but, in the opinion of the Department, its terms

do not include coverings of matches bearing any ornamentation or fancy designs, printing, or advertisement, or substance for igniting the matches, nor boxes made of metal of a size and form suitable for pocket use, nor boxes whose value exceeds the value of the contents.

You are therefore advised that all coverings of this kind should be held to be unusual within the meaning of the law, and additional duty levied accordingly.

Respectfully yours,

(8116f.)

COLLECTOR OF CUSTOMS, New York.

O. L. SPAULDING,

Assistant Secretary.

(11432.)

Circular.-Provision for continuance of the bonds of the four and one-half per cent. loan.

TREASURY DEPARTMENT, July 2, 1891.

In pursuance of the reservation contained in the circular of June 2, 1891, whereby the bonds of the 4 per cent. loan were called for redemption on and after the 2d day of September, 1891, public notice is hereby given that any of the bonds of the said loan may be presented at this office, on or before the 2d day of September next, for continuuance during the pleasure of the Government, with interest at the rate of 2 per centum per annum, in lieu of their payment at the date above specified.

Bonds presented for continuance should be accompanied by a request substantially in the form herewith prescribed, and upon the surrender of the bonds, with such request, the Secretary of the Treasury will return to the owners registered bonds of the same loan with the fact that such bonds are continued during the pleasure of the Government, with interest at the rate of 2 per cent. per annum, stamped upon them in accordance with this notice.

Upon the receipt of bonds to be continued as above provided, the interest thereon to September 2, 1891, will be prepaid at the rate the bonds now bear.

Registered bonds to be continued should be assigned to "The Secretary of the Treasury for continuance," the assignments being duly dated and witnessed by one of the officers indicated in the instructions printed on the back of each bond.

The Department will pay no expense of transportation on bonds received under the provisions of this circular, but the bonds returned will be sent by prepaid registered mail unless the owners otherwise direct.

CHARLES FOSTER,

Secretary.

FORM OF REQUEST FOR CONTINUANCE OF BONDS.

To the SECRETARY OF THE TREASURY:

[DATE.]

Under the terms of the circular No. 99, issued by the Secretary of the Treasury July 2, 1891, -, the undersigned, owner- of the belowdescribed United States 4 per centum bond-, issued under the acts of July 14, 1870, and January 20, 1871, hereby request that payment be deferred, and that be continued during the pleasure of the Government, to bear interest at the rate of 2 per centum per annum from September 2, 1891, as provided in said circular; and, in consideration of the premises, hereby waive and release all right to, or claim for, any interest on said bond- in excess of 2 per centum per annum on and after said date of September 2, 1891; and in witness thereof — have hereunto set - hand- and seal- this day. (Here describe the bonds, stating whether registered or coupon, denomination, serial numbers, and amounts.)

[Signature and P. O. address.]

[SEAL.]

NOTE. The seal should be of wafer or wax, if not executed by a corporation. In case the above request is signed by an officer of a bank or other corporation, it should be accompanied by the proper authority, certified by some officer of the institution other than the one empowered to act. The form of request, prepared in blank for use, will be furnished upon application to the Secretary of the Treasury.

(11433.)

Circular.-Importation under consular seals.

TREASURY DEPARTMENT, July 2, 1891.

To Collectors and other Officers of the Customs:

Sections 3102 and 3103, Revised Statutes, provide as follows: SEC. 3102. To avoid the inspection at the first port of arrival, the owner, agent, master, or conductor of any such vessel, car, or other vehicle, or owner, agent, or other person having charge of any merchandise, baggage, effects, or other articles, may apply to any officer of the United States duly authorized to act in the premises to seal or close the same, under and according to the regulations hereinafter authorized, previous to their importation into the United States, which officer shall seal or close the same accordingly, whereupon the same may proceed

to their port of destination without further inspection. Every such vessel, car, or vehicle shall proceed, without unnecessary delay, to the port of its destination, as named in the manifest of its cargo, freight, or contents, and there be inspected. Nothing contained in this section shall be construed to exempt such vessel, car, or vehicle, or its contents, from such examination as may be necessary and proper to prevent frauds upon the revenue and violation of this title.

SEC. 3103. The Secretary of the Ireasury is hereby authorized and required to make such regulations; and from time to time so to change the same, as to him shall seem necessary and proper, for sealing such vessels, cars, and other vehicles, when practicable, and for sealing, marking, and identifying such merchandise, baggage, effects, traveling bags, or sacks, valises, and other envelopes and articles; and also in regard to invoices, manifests, and other pertinent papers, and their authentication.

Recent investigations by officers of this Department have shown that European and Asiatic merchandise, as well as goods the products of the Dominion of Canada and dutiable under our laws, have been imported in cars secured by consular officers without being accounted for to customs officials at ports of destination. Pursuant to the authority contained in section 3103, and in order to prevent frauds on the customs revenue Articles 830 and 831 of the Customs Regulations are hereby modified so as to read as follows:

ART. 830. On receipt of such manifest in quadruplicate as aforesaid, the officer of the United States duly authorized to act in the premises will, after a careful comparison of the contents of the car with the manifest, duly close and seal the openings of the car, and will thereupon, after placing a consecutive number on the manifest, retain one copy thereof for the files of his office, transmit one copy immediately by the conductor of such car, in a sealed envelope, to the principal customs officer at the frontier port or place of first arrival in the United States, another copy, by mail, to the collector at the port of destination and deliver the remaining copy to the owner, agent, or conductor, to accompany the car.

ART. 831. Upon arrival at any frontier port of cars secured with consular seals, an entry in triplicate will be required of the contents of such cars in the following form:

Entry of merchandise imported into this district in car No. of the

Railroad Company, on the

day of

secured by consular seal

18-, to be transported

to

Marks. Nos. Packages. Contents. Quantity. Dutiable value. Consignor. Consignee.

The entry may be made by the agent of the railroad company, and need not be verified by oath.