ment, that the mere circumstance of an article paying specific duty, being of an inferior quality of its kind, does not furnish a legal ground for the abatement of duty charged on the same.

Lapping or Printer's Lapping, when ascertained by due examination to be composed of combed wool or worsted, and hemp or linen, to be charged with a duty of thirty per cent. ad valorem, under the provisions of the 5th clause of the 1st section, and of the 20th section of the Tariff act of 1842.

Machines, fully prepared for use, termed working models, imported for the alleged purpose of being delivered with the patent right of the invention or improvement to the purchasers of the same, not to be considered as "models of machinery" entitled to entry free of duty by the 6th clause of the 9th section of the Tariff act of 1842.

Nails, imported under the denomination of "patent cut wrought nails," formed and pressed by machinery, not being "cut nails," as known in trade or commerce, or within the meaning of the law, and being "similar in material, quality, and texture, and the uses to which they are applied," to wrought nails, which description of article they are calculated, and, as it is understood, intended to supersede, to be charged with the duty of 4 cents per pound, under the provisions of the 2d clause of the 2d section, and of the 20th section of the Tariff act of 1842. Tare allowed on sugar in cases, from Bahia, Brazil, to be the same as that allowed on sugar in boxes, as provided by the 58th section of the General Collection act of 2d March, 1799.

Teas, imported from Hamburg and Bremen, to which places they had been exported from the United States for a market, to be liable to a duty of twenty per cent. ad valorem, as a non-enumerated article, under the provisions of the 10th section of the Tariff act of 1842; the exemption from duty in regard to teas, provided by the 6th clause of the 9th section of the act, having reference to the article only when imported from places of its growth or production.

For the information of applicants for the return of duties alleged to have been illegally exacted, it is deemed proper to advise you that no such duties can be refunded from the Treasury by direction of this Department, except in cases where it shall be shown that the duties were paid under protest.

The description of written protest prescribed by the act of Congress of the 26th of February last, a copy of which is hereto appended, will be required only in cases of importation occurring after the passage of the said act; in regard to cases arising prior to its passage, the evidences of protest, received and recognised before the 26th of February last, under the sanction of then existing laws, as construed by the Supreme court of the United States, will be held as legal and sufficient.

It will be but just towards importers who may hereafter manifest dissatisfaction at the charge of duties, and doubt of their legality, at the time of their payment or prior thereto, to make them fully aware of the requirements of the act referred to in relation to protests.

Since issuing the circular of the 10th ultimo, prescribing regulations under the act "allowing drawback upon foreign merchandise exported in the original packages to Chihuahua and Santa Fé in Mexico, and to the British North American Provinces adjoining the United States," approved 3d of March last, the following additional instructions and regulations have been prescribed, and are to be observed accordingly:

No drawback is to be allowed on any wines or spirits exported under the provisions of the act before mentioned, unless such wines or spirits may have been deposited in public or other stores, in pursuance of the act "providing for the deposite of wines and distilled spirits in public warehouses," &c., approved 20th of April, 1818; and in all cases of exportation of wines or spirits, the requirements and forms prescribed by existing laws regulating the transportation of debenture goods, from one district to another, must be complied with. To prevent, as far as may be practicable, any fraud on the Revenue in the inland transportation to the designated port of exportation, it is deemed expedient to require that the cask or vessel, as well as the hamper, box, or basket, containing wine or spirits, shall in every case be secured in a substantial wooden box or covering, and the box well secured, and sealed with the custom-house seal.

Inquiry has been made as to the time when the drawback becomes due and payable on merchandise exported to Chihuahua and Santa Fé. On this point, the 5th section of the act of the 3d of March last is deemed so explicit as to remove all doubt of the intention of Congress in the matter. To entitle the exporter to drawback, he must produce proof to the Collector of the kind required by the act, of the actual delivery of the goods at one of the enumerated places" without the United States, in good faith, to be sold and consumed there." On this being done, the exporter must give bond, with satisfactory sureties, in thrice the amount of duties, stipulating therein that the merchandise on which drawback is claimed "has been delivered at either of the places aforesaid." On the execution of this bond, which is to be filed in the custom-house as security, the usual drawback allowed by law is to be paid to the exporters, and the preliminary bond referred to in the instructions of the 10th ultimo, for the production of the invoice, with the prescribed certificates thereon, is to be cancelled. The words "or any part thereof," contained in the condition of the export bond, a form of which accompanied the instructions before referred to, marked D, were inadvertently inserted, and must be omitted.

As the security bond varies from the preliminary or export bond in its condition, it is deemed expedient, to obviate misapprehension or error, to transmit a form of such bond herewith. R. J. WALKER, Secretary of the Treasury.

THE COLLECTOR OF THE CUSTOMS FOR THE DISTRICT OF

AN ACT explanatory of an act entitled “An act making appropriations for the civil and diplomatic expenses of Government for the year Аст one thousand eight hundred and thirty-nine.'

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That nothing contained in the second section of the act entitled "An act making appropriations for the civil and diplomatic expenses of Government for the year one thousand eight hundred and thirty-nine," approved on the third day of March, one thousand eight hundred and thirty-nine, shall take away, or be construed to take away, or impair, the right of any person or persons who have paid, or shall hereafter pay, money, as and for duties under protest, to any Collector of the Customs, or other person acting as such, in order to obtain goods, wares, or merchandise imported by him or them, or on his or their account, which duties are not authorized or payable in part or in whole by law, to maintain any action at law against such Collector, or other person acting as such, to ascertain and try the legality and validity of such demand and payment of duties, and to have a right to a trial by jury, touching the same, according to the due course of law. Nor shall any thing contained in the second section of the act aforesaid be construed to authorize the Secretary of the Treasury to refund any duties paid under protest; nor shall any action be maintained against any Collector, to recover the amount of duties so paid under protest, unless the said protest was made in writing, and signed by the claimant, at or before the payment of said duties, setting forth distinctly and specifically the grounds of objection to the payment thereof. APPROVED, February 26th, 1845.

of the

Form of bond referred to.
of

Know all men by these presents, that we are held and firmly bound to the United States of America in the sum of [insert a sum equal to thrice the amount of duties,] for the payment of which, well and truly to be made, we bind ourselves, our heirs, executors, and administrators, jointly and severally, by these presents. Witness our hands and seals this

day of

A. D. 184-.

has

Whereas, the above named [name the exporter] alleges and declares, that the following merchandise, to wit: [describe particularly the goods contained in the invoice and export entry] has been actually and in good faith exported by him to [name the place and the route,] and there delivered to be sold and consumed, in pursuance of “An act allowing drawback upon foreign merchandise exported in the original packages to Chihuahua and Santa Fé in Mexico," &c., approved 3d of March, 1845; and in consideration thereof the aforesaid been paid by the United States the sum of - being the usual allowance of the drawback of the duties on the same allowed by law, the receipt of which is hereby acknowledged. Now, the condition of this obligation is such, that if the aforesaid recited merchandise has been truly delivered, as alleged, at aforesaid, without the United States, in good faith, to be sold and consumed there, then this obligation shall be null and void, but otherwise to remain in full force and virtue. Sealed and delivered in the presence of [L. S.]

[CIRCULAR NO. 10-NEW SERIES.]

[L. S.]

To Public Officers acting under directions of the Secretary of the Treasury.

TREASURY DEPARTMENT, June 13th, 1845.

The provisions of the act of 3d March, 1845, requiring that all letters, packages, and other matters, received through the mail by officers of the Government after the first proximo shall be charged with postage, make it desirable that a retrenchment be effected in the mass of papers heretofore transmitted to this Department. Much may be done in this respect, with advantage to the public service, by compressing the statements and returns required by law or regulation, so as not to lessen their distinctness; and whenever more than one is made on the same day to the same office, to include them all upon one sheet, if their extent and character will allow. In making communication to any officer of the Department, care should be taken to condense them, so as to bring the postages thereon within the lowest possible limits.

In regard to postages charged on the letters, packages, and other matters received by you through the mail, touching the duties or business of your office, you will be pleased to keep an account of the same in detail, showing from whom each letter, &c., is received, and the amount of postage thereon; which account, verified by oath, you will transmit to this Department, at the close of each quarter, and the proper order will be immediately given respecting its payment. R. J. WALKER, Secretary of the Treasury.

[CIRCULAR NO. 11-NEW SERIES.]

To Collectors of the Customs, Naval Officers, and Receivers.

TREASURY DEPARTMENT June 20th, 1845. The law requires the accounts of the actual receipts and expenditures of the Government, and the usual commercial statements for the fiscal year ending the 30th June, to be submitted to Congress during the first week of its

session.

The accounts of various officers receiving and disbursing public money undergo the scrutiny of the accounting officers before they are placed in the Register's office, where these different statements are compiled. Without the utmost promptitude on the part of Collectors and other receivers of public money, as well as the accounting officers and Register, they cannot be made as early as required by law. With the view of placing these reports in the hands of Congress at the commencement of the session, the Collectors of the Customs and Naval officers at Boston, New York, Philadelphia, Baltimore, Charleston, and New Orleans, are required to transmit their various statements and accounts to the Treasury Department and its bureaus, as required by law, within thirty, and all other Collectors and Receivers of public money within fifteen days, after the end of each quarter, or as much earlier as practicable. A prompt and strict compliance is expected on the part of those to whom this circular is addressed. R. J. WALKER, Secretary of the Treasury.

(Signed)

[CIRCULAR NO. 12-NEW SERIES.]

TREASURY DEPARTMENT, 1845,

SIR: I send you several copies of questions heretofore propounded by the Treasury Department, with a view to obtain information in regard to the Tariff.

You will please obtain answers to these questions from reliable sources, so as to have the answers here by the first of November next.

Very respectfully, your obedient servant,

R. J. WALKER, Secretary of the Treasury.

[FIRST SERIES OF QUESTIONS. ]

1. State and county in which the manufactory is situated?

2. Kind or description of the manufactory; and whether water, steam, or other power?

3. When established; and whether a joint-stock concern?

4. Capital invested in ground and buildings, and water power, and in machinery?

5. Average amount in materials, and in cash for the purchase of materials and payment of wages?

6. Annual rate of profit on the capital invested since the establishment of the manufactory; distinguishing between the rate of profit upon that portion of the capital which is borrowed, after providing for the interest upon it, and the rate of profit upon that portion which is not borrowed?

7. Cause of the increase (or decrease, as the case may be) of profit?

8. Rates of profit on capital otherwise employed in the same State and county?

9. Amount of articles annually manufactured since the establishment of the manufactory; description, quality, and value of each kind? 10. Quantity and value of different kinds of raw materials used; distinguishing between foreign products and domestic products?

11. Cost in the United States of similar articles of manufacture imported from abroad, and from what countries?

12. Number of men, women, and children employed, and average wages of each class?

13. How many hours a day employed, and what portion of the year?

14. Rate of wages of similar classes otherwise employed in the same State and county, in other States, and in foreign countries? 15. Number of horses or other animals employed?

16. Whether the manufactures find a market at the manufactory; if not, how far they are sent to a market?

17. Whether foreign articles of the like kinds enter into competition with them at such place of sale; and to what extent? 18. Where are the manufactures consumed?

19. Whether any of the manufactures are exported to foreign countries; and, if so, where?

20. Whether the manufacture is sold by the manufacturer for cash; and, if on credit, at what credit; if bartered, for what?

21. Whether the cost of the manufactured article (to the manufacturer) has increased or decreased; and how much, in each year, from the establishment of the manufactory; and whether the increase has been in the materials or the labor; and at what rate?

22. The prices at which the manufactures have been sold by the manufacturer since the establishment?

23. What rate of duty is necessary to enable the manufacturer to enter into competition, in the home market, with similar articles imported? 24. Is there any change necessary in levying or collecting the duty on such articles, to prevent fraud?

25. What has been the rate of your profits, annually, for the last three years; and, if it be a joint-stock company, what dividends have been received, and what portion of the income of the company has been converted into fixed capital, or retained as a fund for contingent or other objects, and therefore not divided out annually?

26. What portion of the cost of your manufactures consists of the price of the raw material, what portion of the wages of labor, and what portion of the profits of capital?

27. What amount of the agricultural productions of the country is consumed in your establishment, and what amount of other domestic productions?

28. What quantity or amount of manufactures, such as you make, are produced in the United States, and what amount in your own State? 29. If the duty upon the foreign manufacture of the kind of goods which you make were reduced to 12 per cent., with a corresponding reduction on all the imports, would it cause you to abandon your business, or would you continue to manufacture at reduced prices? 30. If it would cause you to abandon your business, in what way would you employ your capital?

31. Is there any pursuit in which you could engage, from which you could derive greater profits, even after a reduction of the import duties to 12 per cent.?

32. Are not the manufactures of salt and iron, remote from the points of importation, out of foreign competition within a certain circle around them, and what is the extent of that circle?

33. Amount of capital; and what proportion the borrowed capital bears to that which is real?

34. What amount of reduction in the duties would enable the actual or real capital employed to yield an interest of six per cent.? and how gradual the reduction should be?

35. If minimums should be abolished, and the duty assessed upon the actual value of the imported article in the American port, what rate of ad valorem duty would be equivalent to the present with the minimum ?

36. What would be the operation of this change upon the frauds at present supposed to be practised?

37. Proportion which the production by the American manufacturer bears to the consumption?

38. Extent of individual and household manufactures in the United States, and how much it has increased since the tariff of 1842? 39. Average profit of money or capital in the United States?

40. Average rate of wages?

SECOND SERIES OF QUESTIONS. ]

1. What agricultural products are raised in your State; and which, if any, of the staples of cotton, rice, or tobacco ?

2. What portion of its capital is engaged in their production?

3. To what extent is its commercial, mechanical, manufacturing, and navigation interests immediately connected with, or dependent upon them?

4. What has been the annual average profit on capital employed in their production, on well conducted farms or plantations, for the last three years, since the passage of the tariff of 1842, including the crop of that year, and deducting all expenses incident to the production of the articles, their preparation for market, the transportation to the place of sale, and the sales themselves?

5. What has been the annual profit of the capital so employed for the ten years preceding 1842, under the reduction of the duties by the act of 1832, and the Compromise act of the next year, estimated in the same way?

6. What has been the annual average price of these agricultural products and staples, during the same periods respectively; and what the annual average income per hand, or laborer, deducting all expenses, during the same periods respectively?

7. How far have prices and profits, during the periods referred to, been affected by the operation of the Tariff laws, and how far by the state of the currency?

8. Does the State raise a sufficient supply of horses, mules, hogs, and of cattle, meats, and other provisions; if not, from what places does it draw its supplies; and what has been the average annual amount, and what the prices for the last three years, and also for the ten preceding? If there has been a difference between them, to what do you attribute it?

9. Are the commercial, mechanical, manufacturing, and navigation interests of the State so immediately connected with and dependent upon the agricultural products and staples, that their profits increase or diminish in the same, or very nearly the same, proportion with them? 10. Have the average prices of what are called the protected articles been as low, in proportion to the average prices of the staples, for the last three years, as in the preceding ten, making allowance for the effects which the average prices of the raw materials, during the respective periods referred to, must have had on the cost of making such articles? If not, to what do you attribute it, and to what extent has it affected the growers of the staples, and the State at large, in the increased cost of their production and the general expense of living? 11. Does the State export any other articles of its own product besides the agricultural products and staples? If it does, of what description are they, and to what extent have their prices, and the aggregate amount in value, been comparatively affected during the same periods? 12. What proportion of the aggregate amount of articles of every kind, that the State makes for export, are exported and consumed abroad; are their prices governed by the foreign or home demand; to what foreign markets are they principally shipped; do you meet competitors in them from other countries, with similar articles for sale; do the high duties imposed by the present Tariff lessen your ability to meet them successfully; and if they do, state how?

13. Is there any such immediate connection between imports and exports, that a country cannot continue to import, for any great length of time, a greater amount in value than it exports, or vice versa, export for any great length of time more than it is permitted to import, estimating fairly the value of each; and, if there be, to what extent must the present duties affect ultimately the value of the exports of the country? 14. Have you any manufacturing establishments in your State; and, if so, of what kind are they, what is their number, and what amount of capital is invested in them; what descriptions of goods do they make, and what has been the profit on their investment for the last three years? Are the present duties necessary to keep them in operation with profit; if not, what amount, if any, would be required to give a profit equal in amount to the average profit of growing the great staples of the State, for the last three years, or the ten preceding? 15. Is your State now, or have its citizens been at any former period, engaged in the business of ship-building, or that of navigation, and to what extent; what is the present condition of those interests; how have they been affected by the Tariff laws; and what is the effect of the present duties upon them?

16. What proportion does the capital invested by your citizens in commerce bear to the value of its agricultural products and staples; have the commercial interests of the State been affected by the Tariff laws; if so, how, and to what extent?

17. Would the establishment of a Warehouse system promote the trade and increase the commerce of your State?

18. How would the abolition of drawbacks, in connexion with a Warehouse system, operate upon the commerce of your State?

19. Are there any, and what articles, on which a debenture or drawback ought to be allowed on their re-exportation, which would operate beneficially upon the trade of the country, and equally to all classes of citizens, but on which no debenture or drawback is now allowed? 20. What articles are there of foreign manufacture which come into competition with similar articles manufactured in the United States, the duties on which are so high as to amount to a prohibition of the foreign articles?

21. How are the interests of the several great interests of your State affected by the minimums of the present Tariff, and the rule requiring duties to be paid in cash, without the establishment of a Warehouse system, or admitting goods in entrepot?

22. What articles are there now, in the list of those duty free, on which a moderate duty might be levied, without being onerous to any class, and which would operate equally on all; and what amount of revenue might be levied by such a duty on these articles?

23. What is the comparative operation of the present Tariff upon the manufacturers and the other classes of our citizens, as to articles used in manufacturing, and other articles consumed by them respectively? State the particular articles.

24. What is the effect of the present system of duties upon articles, especially those extensively consumed, which are manufactured only to a very limited extent in the United States; and how do these duties operate upon the interests of the other industrial classes of the country? 25. Are there any, and what descriptions of goods, or other commodities, consumed in your State, which are either very greatly enhanced in price, or altogether excluded by the operation of the present Tariff; for what prices might such goods or commodities be imported, independently of the duty; and what are the prices actually paid by the consumers for these articles, or such others as are substituted for them: is the consumption of these articles, or their substitutes, extensive in your State, and is it peculiar, or nearly so, to your State, or any other particular States: what is the aggregate amount of duties now paid to the Government on such articles; and what amount would be paid under a Tariff graduated entirely with a view to revenue?

26. Do the present duties benefit in any respect those engaged in growing the agricultural products and staples referred to; and, if not, can they be so modified, in any other way than by reducing them, so as to benefit the growers; has the State prospered or not under those duties; if not, to what do you attribute its cause; if the high duties, explain to what extent, and in what manner, they have affected the prosperity of the State?

27. What quantity of wool is raised in your State, what is its price per pound since the Tariff of 1842, and what its price per pound for the ten years preceding?

28. What mines are worked in your State, what quantity of metal or mineral has been produced, what has been the price since the Tariff of 1842, and for the ten years preceding?

[CIRCULAR NO. 12-NEW SERIES.]

TREASURY DEPARTMENT, Register's office, 1845. SIR: The following copy of a letter of instructions from the Secretary of the Treasury, is transmitted to you for your information, relative to the transfer of Stock on the books of the Department in this office.

Your obedient servant,

R. H. GILLET, Register of the Treasury. "TREASURY DEPARTMENT, July 18th, 1845.

"SIR: In consequence of embarrassments attending the transfer of stock certificates and coupon certificates changed into transferable stock, I deem it necessary to make the following regulations:

"The attestation of witnesses to endorsements or assignments, will be dispensed with in all cases of stock and coupon certificates, transmitted heretofore or hereafter to this Department as security for the public deposites; and, also, in all cases where the signature of the several assignors or endorsers is known in your office, or in this Department, to be genuine.

"An assignment or endorsement by a bank or other corporation, if subscribed by the president and cashier, or other proper officers in their official capacity, and attested by the seal of the corporation, will be deemed sufficient to transfer its interest.

"An affidavit of ownership will be required, in all cases where the attestation by witnesses of the assignment or endorsement is not made.

"Very respectfully, your obedient servant, "Hon. R. H. GILLET, Register of the Treasury."

"R. J. WALKER, Secretary of the Treasury."

[CIRCULAR NO. 13-NEW SERIES.]

Instructions to Officers of the Customs and U. S. Consuls.

TREASURY DEPARTMENT, August 20th, 1845.

For the government of the Officers of the Customs, and also the Consuls of the United States, in reference to the requirements of existing laws respecting the proper verification of invoices, it is deemed expedient to reissue the circular instructions of the Department heretofore promulgated on the subject, with such additional instructions and explanations as seemed to be called for.

The instructions referred to will be found annexed hereto, issued under dates of 14th May and 16th August, 1831, 16th October, 1832, and 4th April, 1840.

Under the provisions of the act of Congress of 1st March, 1823, the invoices of all imported goods subject to ad valorem duty, belonging to persons not residing in the United States, must be sworn to and verified by consular certificates according to one of the annexed forms, as the case may be.

This formality is not required by law where the same description of goods liable to a similar rate of duty may be imported by a person residing in the United States; as the law authorizes the owner, consignee, importer, or agent, to swear to the foreign cost or value of the goods on making entry at the custom-house.

Invoices of ad valorem, specific, or free goods, when made out in a foreign depreciated currency, or a currency the value of which is not fixed by the laws of the United States, whether the importer or owner resides in this country or abroad, must, in each case, be accompanied by a consular certificate showing the value of such currency in Spanish or United States silver dollars, according to the annexed form. No consular certificate of the foreign cost or market value of specific and free goods is required by law or instructions.

It is to be remarked, that by the act of 3d March, 1801, invoices of all goods imported into the United States subject to a duty ad valorem, are required to be "made out in the currency of the place or country from whence the importation shall be made, and shall contain a true statement of the actual cost of such goods in such foreign currency or currencies, without any respect to the value of the coins of the United States or foreign coins, which now are, or shall be by law, made current within the United States in such foreign place or country." Hence invoices of specific or free goods are not required to be made out in the currency of the country from whence the goods may be imported; but whenever invoices of such goods are made out in the currency of the country, and said currency is depreciated, and its value not fixed by any law of the United States, a consular certificate of the value of such currency must, as before intimated, accompany the same. There is nothing in the law or instructions of the Department to prohibit invoices of specific or free goods from being made out in the currency of the United States, or that of any other country where its value is fixed by our laws. R. J. WALKER, Secretary of the Treasury.

Circular to Consuls of the United States.

TREASURY DEPARTMENT, May 14th, 1831.

SIR: With a view to estimating correctly the amount of duties to be charged on merchandise invoiced in a currency of which the value is not fixed by the laws of the United States, the Collectors of the Customs have been instructed, by direction of the President, to require from the importer of merchandise thus invoiced a certificate from the Consul of the United States, if there be one at the place of exportation, of the true value of such currency in Spanish or United States silver dollars; and it is the President's desire that such certificates be given by the Consuls of the United States on the application of the party, and on payment of the fees authorized by law therefor.

You are also requested to transmit at least once a month, if opportunity offers, to this Department, a statement of the rates at which any depreciated currency of the country you reside in is computed, in United States or Spanish dollars, or in silver or gold coins of other countries; observing, in all cases of an estimate of the currency in such foreign coins, that their weight and standard should be made known to the Department. I am, respectfully, your obedient servant,

S. D. INGHAM, Secretary of the Treasury.

Circular to Collectors of the Customs.

TREASURY DEPARTMENT, August 16th, 1831.

SIR: Inquiry having been made whether the Consular certificate required by the circular instruction of this Department of the 14th of May last, for invoices made out in a currency of which the value is not fixed by the laws of the United States, is to be confined to invoices of articles subject to ad valorem duties, I have to state that the instruction is general, and is intended to apply to all invoices made out in such currency, whether of ad valorem, specific, or free goods. Although the value of specific and free goods is not necessary with a view to the duty, yet the act of February 10, 1820, requires the value of all imported articles to be stated to Congress, and directs that the value of articles subject to specific duties, and of articles free from duty, shall be ascertained in the manner in which the value of imports subject to duties ad valorem is ascertained.

I am, sir, with great respect, your obedient servant,

LOUIS MCLANE, Secretary of the Treasury.