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bearance and human- instructions of the 30th July last, of prize vessels wrecked and disabled to reship their goods ity,

on board of neutral vessels, &c., is not only withdrawn, (as superfluous, but they are forbid to do so in ports of the United States, (as that would be giving countenance to the law. less captures): S's cir. 18th August 1823; V.2, p. 144.

Between England 497. The disturbances in Upper and Lower Canada are, by command of the President, and her Canadian insurgents, neutrality is subjects of instruction, not only to District Attorneys and citizens generally, but also to Colcarnestly enjoined:

lectors of the Customs on the frontier, to co-operate in preserving our neutrality between England and her Canadian insurgents: S's cir. 19th December, 1837; V.3, p. 156.

-instructions are reiterated.

498. The co-operation of Collectors on the Canadian frontier, with District Attorneys, Marshals, and others, in prosecuting individuals for acts violating our neutral obligations, is again called for: S's cir. 6th April, 1838; V.3, p. 161.

(Same subject.)

499. Collectors are again exhorted to increased vigilance in observing, and giving intelligence to District Attorneys, of any acts in violation of our neutrality in the increased disturbances in Canada, and to examine well the act of the 10th March, 1838, on the subject; S's cir. 11th Junc, 1838; V.3, p. 164.

(Same subject.]

500. Renewed disturbances threatening in Canada, the Secretary reminds Collectors on the frontier of their due co-operation with other authorities in preserving our neutrality, as required in former instructions: S's cir. 28th September, 1838; V.3, p. 179.

Hospitality to ves- 501. Vessels bound for certain ports in Mexico, during the existing blockade of those sels of Mexico, during blockade of her ports, (by France,) may enter and store their goods or cargoes in ports of the United States: porte.

C's cir. 24th July, 1838; V.3, p. 553.

(Same subject.]

502. Vessels bound for Mexico, and turned off from their ports of destination, during the existing blockade, may enter and store their cargoes in ports of the United States; and a further illustration is given of their rights in such cases: C's cir. 29th November, 1838; V.3, p. 673.

Disturbances on the

503. Apprehending new disturbances on the Northern frontier, the Secretary confidently Prenenadide again ap- appeals to Collectors co-operation in prompt measures to punish every infraction of our

neutrality relations on our side of the line: S's cir. 30th October, 1839; V.3, p. 214.

CHAPTER III.

THE SYSTEM OF REVENUE, PROPER, ARISING FROM IMPORTS, TONNAGE, AND OTHER

DUTIES, SUCH AS LIGHT-MONEY, STORAGE RECEIPTS, PASSPORT AND CLEARANCE DU-
TIES, &c., WITH THE NECESSARY PRELIMINARIES TO THE ESTIMATE AND LEVYING OF
DUTIES.

(Preliminaries to the Estimate and Levying of Duties.) SECTION 1. Of the regulations for estimating the exchange value of Foreign Currency, incident to estimating the value of Invoices and the rates of Duties thereon-with the monthly returns to the Treasury of such estimates of Foreign Currency.

Section 2. Of instructions to Consuls and Commercial Agents, respecting the exchange value of Foreign Currency-the authentication
of Invoices—and the giving information on matters connected with American commerce in their respective Consulates, &c.

Section 3. Of Officers of the Customs in general, their functions, &c., viz : Collectors, Naval Officers, Surveyors, Inspectors, Appraisers,
Weighers, Gaugers, Me rs, Clerks, Endorsements of Public Documents, Absenteeism from Office, &c.

Section 4. Of the deposite of goods, for Duties, for exportation, for drawback, for want of Invoices, for the reduction of Duties, and as
unclaimed goods, &c.

(Of the Estimate and Levying of Duties of every kind the forms of keeping the Accounts, and making returns thereof; &c.) Section 5. Of the forms of Books and Accounts, required to be kept by Collectors, Naval Officers, and Inspectors, as transmitted by the Comptroller's circular of 1st December, 1789, and as modified and extended by the Comptroller's folio circular of 31st July, 1821.

Section 6. Of Tabular Tariffs, or rates of Impost Duties, or exemptions from duty, (clearly ascertained by the Tariff Laws,) alphabetically arranged and issued, from time to time, by the Comptroller of the Treasury, according to said acts of Congress establishing Tariffs of Duty from time to time.

SECTION 7. Official Decisions respecting the rates of Impost Duties, or exemptions from Duty on certain articles, which rates are not clearly ascertained, but left dubious, by the laws, &c.

SECTION 8. Of Impost Duties—embracing Instructions for the Estimate of Duties, and the abatement thereof, for Tare, Leakage, Shrinkage Waste, Damage, British bounties, &c.; Instructions for the Collection of Duties, and abatements thereof by discounts for cash payments and Instructions for making returns of Accounts, weekly, monthly, quarterly, to the Secretary of the Treasury for information, and quarterly to the 1st Auditor for settlement.

Section 9. Of Tonnage Duties :-also Light-money, Storage receipts, Proceeds of unclaimed merchandise sold, Passport and Clearance Duties, Fees for appraising goods, Hospital Tax on Seamen's wages, and the returns of accounts thereof to the Secretary of the Treasury for information, and to the 1st Auditor for settlement.

Section 10. Of Discriminating Duties :-whether under Treaty stipulations or otherwise-repeal of the same, &c.

(Preliminaries to the Estimate and Levying of Duties.)

SECTION 1.

Of the regulations for estimating the Exchange value of Foreign Currency, incident to estimating

the value of Invoices and the rates of Duty thereon :-with the Monthly Returns of such estimates
of Foreign Currency.

504. The Secretary of the Treasury gives instructions how to ascertain the actual differ- FOREIGN CURRENCY :

--of France-Assigence between specie and the assignats of France, at the time and place of shipment of nats, value of French goods for the United States: S's cir. 4th June, 1792; V.1, p. 109.

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- French crowns, Spanish and other silver coins, permitted to circulate.

505. ( 33.) (The act of the 9th February, 1793, regulating the use of foreign coins in the United States, having prohibited the legal tender thereof, in silver, except Spanish silver coins, after the 15th October last, a relaxation of the rule is hereby permitted to Collectors in relation to French crowns, and other foreign silver coins, while the usage of Banks and merchants gives them currency as formerly: S’s cir. 28th November, 1797; V.1, p. 190.)

Five franc pieces worth 94 cents:

506. ( 33. ) (The'francs” of France being estimated by the Directors of the Mint to be worth 18 cents 2008, the certificates of Consuls to its value may be dispensed with , in cases in which the Invoices are made out in that currency, in future: S's cir. 20th February, 1833; V. 2, p. 304.)

Of Denmark, the rix dollar:

507. A depreciation having taken place in the paper currency of Denmark, Collectors are directed to estimate the same, or the paper rix dollar, by the existing rates of exchange at the time that goods are shipped from thence: S's cir. 24th January, 1803; V. 1, p. 220.

-rix dollar and current dollar.

508. The currency of Denmark is of two kinds—the “rix dollar,” and the current dollar”-the former is worth 100 cents United States currency, the latter is worth 75 cents: C's cir. 26th July, 1810; V.1, p. 257.

-paper rix dollar.

508}. The paper rix dollar of Denmark having undergone a considerable depreciation, Collectors are instructed to estimate it at its exchange value at the place whence goods are imported with invoices in that currency: S's cir. 24th January, 1812; V. 2, p. 5.

of Norway--paper dollar.

509. The current paper dollar of Norway is under depreciation, and is to be estimated according to the proclamation of the President: C's cir. 26th July, 1810; V.1, pp. 257,258.

Of Russia-paper ruble.

510. According to proclamation of the President, the current paper ruble of Russia is to be estimated at 33} cents each: C's cir. 3d September, 1810; V.1, p. 258.

[Same subject. 1

511. There having been a depreciation in the paper ruble of Russia in the course of the present year, rules are prescribed by the Secretary of the Treasury for ascertaining its present value, according to the rates of exchange between St. Petersburg and London: S's cir. 17th December, 1810; V.1, p. 311.

Paper and silver.

512. The rubles of Russia having suffered a further depreciation, the paper ruble is now to be estimated at 20 cents, and the silver ruble at 75 cents, in calculating the duties on goods invoiced in Russia currency: S's cir. 7th October, 1811; V.2, p. 4.

[Same subject.)

513. Further variations in the value of the ruble of Russia give occasion for further instructions: S's cir. 16th April, 1812; V.2, p. 9.

( 33 ) These two items (Nos. 505, 506) relate to foreign coins adopted as a part of the currency or circulating medium of the United States—between which, and the estimates required to be made of the exchange value of foreign currency at the ports of shipment of goods imported thence, having their Invoice prices stated in such currency, there is a marked and essential distinction to be borne in mind ; yet, it was not convenient to give these items any other than this apparently incongruous classification—in which connection, however, they may afford a useful illustration of the home and foreign bearing of foreign currency on American commerce and traffic—that is, the bearing of foreign currency adopted as a circulating medium among us, and the bearing of other foreign currency used to express the value of invoices in the foreign place of shipment for the United States.

Of Trieste, in Austria.

514. In calculating duties on goods imported from Trieste, the forin is to be estimated at what may appear to be its depreciation at the time the goods were shipped: S’s cir. 13th February, 1807; V. 1, p. 247.

515. The following rates are prescribed, at which certain foreign coins or currency are Of Naples, St. Gall,

Sicily, Turkey, Prusto be estimated, in the computation of duties on goods invoiced in them respectively, viz: sia, Saxony, Leghorn. The ducat of Naples at 80 cents; the florin of St. Gall at 44 jóo cents; the ounce of Sicily at $2 44; the piastre of Turkey at 14 cents; the rix dollar of Prussia at 684 cents; the Saxon dollar at 73 Tởo cents; and the pezza of Leghorn at 90 109 cents: C's cir. 3d June, 1825; V.2, p. 419.

516. The florin of St. Gall is an imaginary money, which has been erroneously estimated -florin : in the circular of the 3d June, 1825; its value is 40 30 cents: C's cir. 15th August, 1826; V. 2, p. 447.

517. The Saxon dollar is not a metallic, but an imaginary currency, worth 69 cents: -Saxon dollar : C's cirs. 12th April and 1st September, 1827; V. 2, pp. 459, 468.

518. The piastre of Turkey is a nominal money of account, and its value is to be fixed -piastre : by the rate of exchange on London: C's cir. 1st September, 1827; V.2, p. 467.

519. The Bergish rix dollar (of Prussia) is equal to 60 cents United States currency: -rix dollar. C's cir. 25th July, 1839; V.3, p. 759.

Of Brazil-milred.

520. The milrea of Brazil is not a metallic, but a paper currency; its value is 100 cents, or less, to be fixed by the rate of exchange: C's cirs. 15th August, 1826, and 1st September, 1827; V. 2, pp. 447, 467.

Of Portugal-milrea.

521. The milrea of Portugal is a metallic currency, and its value is estimated at $1 24 by act of 20 March, 1799: C's cir. 15th August, 1826; V.2, p. 445.

522. The currency of Hayti is depreciated, and its value is to be estimated by reference to exchanges: C's cir. 1st September, 1827; V. 2, p. 446.

Of Hayti-depreciated.

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be

523. The depreciated currency of foreign countries having been variously estimated at To correct irregudifferent custom-houses, owing to various causes, to avoid which, in future, Collectors are foreign currency,con instructed to require from importers a certificate of the United States Consul, at the place sular certificates of its

value are to accompaof shipment of their goods, of the true value of the currency in which they are invoiced, in ny invoices, and Spanish or United States silver dollars; or, in the absence of such Certificate, to ascertain made of their estithe value of such currency from other most authentic sources of information; and to estimate the ad valorem duties accordingly; and, to insure uniformity therein, a monthly statement of the rates at wbich foreign currency is estimated is hereby required to be forwarded to the Secretary of the Treasury: S's cir. 14th May, 1831; V. 2, p. 267.

mates.

[Same subject. )

524. The aforesaid instructions are explained, as being applicable to all invoices made out in foreiga currency, whether of ad valorem or specific duties, or of free goods: S's cir. 16th August, 1831; V.2, p. 271.

[Same subject.)

525. In consequence of representations by Consuls abroad, that Collectors have neglected to comply with the two foregoing circulars, they are called on for explanation: S's cir. 26th June, 1832; V. 2, p. 287.

(Same subject.)

526. To give efficacy to the aforesaid instructions of the 14th May and 16th August, 1831, respecting Consular certificates of the value of the currency in which goods are invoiced from foreign ports, it is now required that importers, in all cases in which such Certificates do not accompany the invoices, shall give bond to produce Certificates to the Collector, if practicable, within certain periods, &c.: S's cir. 16th August, 1832; V.2, p. 298.

The francs of France need not be reported.

527. The francs of France being estimated by the Directors of the Mint to be worth 18 100% cents, the Certificates of Consuls to its value may be dispensed with in the instances in which invoices are made out in that currency in future: S's cir. 20th February, 1833; V.2, p. 304. (34.)

Of England--the pound sterling

528. The pound sterling, under varying circumstances, in estimating the minimum value and the aggregate value of goods imported from England, is rated at $4 44, or at $4 80: C's cir. 19th February, 1834; V.3, p. 443.

[Same subject.)

529. Again, in determining the value of goods, and in liquidating the duties thereon, the pound sterling is to be considered of the value of $4 80: C's cir. 8th July, 1834; V.3,

P. 478.

Of Bremen-the rir dollar.

530. The rix dollar of Bremen is required to be estimated in future at 77 cents, instead of 75 cents, the former rate, because it flucluates between 75 and 77 cents: S's cir. 30th March, 1835; V.3, p. 76.

[Same subject.]

531. Further instructions are given revoking the above, and requiring the Bremish rix dollar to be estimated according to Consular certificates of its value, allowing time and taking bond for their production: S's cir. 20th December, 1836; V.3, p. 116.

SECTION 2.

of instructions to Consuls and Commercial Agents, respecting the exchange value of foreign currency-the authentication of invoices, and the giving information on matters connected with American commerce in their respective Consulates, &c. (35.)

CONSULS, &c.-to authenticate invoices, &c.

532. Instructions are given, for the information of Consuls of the United States residing in foreign ports, in relation to the mode of authenticating and verifying, under their super

(34.) This instruction might have been extended to all foreign coins or currencies that are adopted as part of the circulating medium in the United States. See note, ante, No. 505, 506.

(35.) There must necessarily be many repetitions, in this section, of items which have been inserted in other sections, in consequence of the very proper rule of the Department (though frequently disregarded) to communicate the Consular instructions also to Collectors, for their information and reciprocal government. These instructions, then, being equally applicable to our official agents abroad, and in our own ports, serve rather to exhibit the system in its full development, than to obscure or confound it. A similar explanation is due, in several other instances, for unavoidable repetitions in a complicated classification.

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