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must be able to describe and sketch all the different parts of the marine steam-engine and boilers, and explain their uses and mechanical operation, the manner of putting them in operation, regulating their action, and guarding against danger.

He must be well acquainted with arithmetic, rudimentary mechanics, write a fair legible hand, and have some knowledge of the chemistry of combustion and corrosion.

4th. Candidates who exhibit the highest degree of practical experience and professional skill will be given the preference, both in admission and promotion.

5th. Any person producing a false certificate of age, time of service, or character, or making a false statement to a board of examination, will be dropped immediately.—(Circular, March 10, 1874.)

(1795.)

Table knife blades and fork tines-Duty on.

Table knife blades and fork tines, being complete knives and forks, excepting that they are not handled, and which, after investigation, were ascertained to be commercially known and recognized as "cutlery," were held to be liable to duty at the rate of 35 per centum (less 10 per cent.), under the provisions for "cutlery of all kinds" contained in the 22d section of the act of March 2, 1861, and 13th section of the act of July 14, 1862.-(Letter to Collector of Customs, New York, March 13, 1874.)

(1796.)

Dry carbolic acid-Duty on.

Carbolic acid, in the form of fine white crystals, which is put up in one-pound bottles, and which is used almost exclusively in the practice of medicine, was held to be liable to duty at the rate of 10 per centum, under the provision in the 19th section of the act of March 2, 1861, for "all other acids, of every description, used for medicinal purposes, * * * not otherwise provided for."-(Letter to Collector of Customs, New York, March 14, 1874.) Appeal, 1291 b.

(1797.)

Shippers' manifests.

Shippers' manifests may be accepted which are signed in the names of the shippers, although the subscription may be made and the oath taken by some one else, provided that person is known to be the agent and to be acquainted with the facts.-(Letter to Collector of Customs, Pensacola, Fla., March 16, 1874.)

(1798.)

Powers of attorney.

The order of this Department relating to powers of attorney, dated December 18, 1872, is hereby revoked, and the following order, issued May 23, 1872, is renewed, and will be in force from and after this date:

"The following abstract of the decision of the Comptrollers of the Treasury, in relation to powers of attorney, is published for the information of those concerned. The rules here laid down are adopted for the government of the officers of this Department :

"The question as to whether or not a principal has the right to revoke the appointment of an attorney having been raised by the Third Auditor of the Treasury, the following is substantially the decision of the Comptrollers thereon, viz: The Auditors of the Department have no right to recognize the revocation of a power of attorney except upon charges of improper conduct; that their authority extends only to stating accounts and certifying them with the vouchers to the Comptrollers for decision. A power of attorney may be revoked at the pleasure of the principal under certain qualifications and limitations which affect the relation of principal and attorney.

"Ordinarily, powers of attorney, without conditions, may be revoked at any time, yet the attorney may retain all deeds, papers, money, &c., belonging to the principal until his fees are paid.

"Where an attorney has an interest in a claim-i. e., his fee is contingent upon his success-the attorneyship cannot be revoked.

"The dissolution of a firm of attorneys does not relieve any member of the firm from his obligation to prosecute a claim, nor does the death of a member of a firm exonerate the survivors from their obligation to prosecute.

"Powers of attorney executed before the issue of a warrant are not null and void, but are ineffectual for the purpose of collecting money; their validity in other respects is recognized by the Department and by the courts."-(Circular, March 19, 1874.)

(1799.)

Paper in sheets and reams for the manufacture of cigarette-papers-Duty on.

Cigarette-paper, so called, which is imported. in sheets and reams, is not embraced in the decision of December 4, 1873 (Synopsis, 1732), as it is not an article fit for smokers' use in that condition, and as it may be used for other purposes than that of covering tobacco for smoking, but is liable to duty at the rate of 35 per centum ad valorem (less 10 per cent.), under the provisions for "all other papers not otherwise provided for" contained in the 22d section of the act of March 2, 1861, and 13th section of the act of July 14, 1862.-(Letter to Collector of Customs, New Orleans, March 19, 1874.)

(1800.)

Colored ginghams, &c., with a few threads of flax woven therein at stated intervals-How classified.

Colored ginghams, jeans, and bleached and colored cottons, which have threads of flax woven in the body of the goods at stated intervals, will, until otherwise ordered, be classified at the proper rates of duty for such goods, according to the number of threads per square inch and value, regardless of the flax which may be found therein.-(Letter to Collector of Customs, Portland, Me., March 24, 1874.)

(1801.)

Surrender of certificates of the payment of tonnage dues.

Officers of the customs are directed to retain hereafter every original certificate of the payment of tonnage tax which may be presented by the master of any vessel, to prove payment within the year, and in its place will issue to such master a copy of the certificate, authenticated by the hand and seal of the collector, or the chief officer of the customs, and indorsed as follows:

"Copy of certificate surrendered to me,

Collector."

187—, at

The original certificates thus withdrawn will be transmitted to the First Auditor of the Treasury at the end of every month.

To prevent fraud, duplicate certificates of the payment of tonnage tax will not be given for any purpose without special permission in each case from this Department.-(Circular, March 24, 1874.)

(1802.)

Alpaca goods-Duty on.

The Department decides that the provision in the 21st section of the act of July 14, 1870, which imposes a duty of 30 per cent. ad valorem "on hair-cloth known as crinoline-cloth, and on all other manufactures of hair not otherwise (herein) provided for," does not disturb or affect the provision of the 2d section of the act of March 2, 1867, which imposes duties, both square-yard and ad valorem, according to the value per square yard, "on women's and children's dress-goods, and real and imitation Italian cloths, composed wholly or in part of wool worsted, the hair of the alpaca, goat, or other like animals," and that, therefore, alpaca and other similar goods should be classified under the latter provision. The ground for such decision being that while the fleece of the alpaca is mentioned in the act of March 2, 1867, as hair, it assimilates quite as closely to wool as it does to hair, and that in determining what description of hair goods are subject to duty under the act of July 14, 1870, reference must be had to the kind of hair goods referred to before the general clause for all other manufactures of hair not otherwise therein provided for, which is crinoline-cloth, a cloth that has no assimilation to alpaca goods.—(Letter to Collector of Customs, New Orleans, March 27, 1874.) Appeal, 2742 b.

(1803.)

Potatoes for seed-Duty on.

Potatoes, notwithstanding they are imported for seed, are dutiable at the rate of 15 cents per bushel, under the special provision for "potatoes" contained in the 1st section of the act of June 6, 1872.(Letter to Collector of Customs, Buffalo, N. Y., March 28, 1874.) Appeal, 3015 b.

(1804.)

The Canadian coasting trade.

For the information of all concerned, the following extract is published from a recent act of the Dominion of Canada, which went into operation on the 16th of March instant:

"AN ACT RESPECTING THE COASTING TRADE OF CANADA.

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"No goods or passengers shall be carried by water, from one port of Canada to another, except in British ships; and if any goods or

passengers are so carried, as aforesaid, contrary to this act, the master of the ship or vessel so carrying the same shall forfeit the sum of four hundred dollars, and any goods so carried shall be forfeited, as smuggled, and such ship or vessel may be detained by the collector of customs, at any port or place to which goods or passengers are brought, until such penalty is paid, or security for the payment thereof given to his satisfaction, and until such goods (if any) are delivered up to him, to be dealt with as goods forfeited under the provisions of the act passed in the thirty-first year of Her Majesty's reign, and entitled 'An act respecting the customs.'"'

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It will be observed, however, that by Article XXX of the recent treaty between the United States and Great Britain, citizens of the first-named country may carry in United States vessels, without payment of duty, goods, wares, and merchandise from one port or place in the British Possessions of North America to another port or place within the said Possessions, if a portion of such transportation is made through the territory of the United States by land carriage and in bond, under rules agreed upon between the two Governments; and that by Article XXVI the navigation of the Rivers St. Lawrence, Yukon, Porcupine, and Stikine, is left open under certain regulations.(Circular, March 30, 1874.)

(1805.)

Transportation of domestic merchandise from port to port in the United States through Canada.

Articles Nos. 247, 248, 249, and 251 of the Customs Regulations of 1874 are amended so that they will read as follows, viz:

ART. 247. Merchandise of domestic origin, duty-paid or free of duty, may be transported from one port to another of the United States, over the territory of the Dominion of Canada, with the consent of the proper authorities, by routes duly designated, and bonded for such purposes.

Entire cars must be specially appropriated for such transportation, and placed under customs locks and seals, which locks and seals must be inspected by an officer of the customs at the port of departure in the United States, and remain thus fastened and sealed until they shall have passed through such foreign territory and again arrived in the United States.

Railroad-iron, sugar and molasses in hogsheads, and all other merchandise in bulk which is incapable of being put in locked cars, may be transported on platform-cars.

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