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[Same subject.]

613. Further instructions are given, in detail, respecting the marking of goods imported since the passage of the act of the 11th September last, being in part of a promise of the instructions of October last: C's cir. Sth November, 1841; V. 3, p. 909.

614. The Comptroller inquires of Collectors, what number of casks, bags, boxes, &c., Whether marking were marked in 1842 and 1843, the rates of compensation therefor; and if any of those ar. may be discontinued. ticles may be discontinued to be marked: C's cir. Sth August, 1843; V.3, p. 1041.

WEIGHERS, GAU615. An account of the compensation of Weighers, Gaugers, Measurers, and Inspectors,

GERS, MEASURERSis required to be transmitted to the Treasury, stating the periods of their service, and rates their compensation. of pay,

with the vouchers: C's cir. 1st December, 1789; V. 1, p. 6.

616. Weighers, Gaugers, and Measurers, in some Districts do not actually weigh, gauge, duty to be corrected or measure, the respective articles, as required by law; which neglect is to be corrected, and and punished. compensation withheld by Collectors from such officers in such cases of neglect: S's cir. 10th February, 1806; V.1, p. 242.

(Same subject.]

617. The aforesaid instruction of 10th February, 1806, is reprinted and addressed to Collectors, as applicable to continued irregularities of the aforesaid class of officers at the present time: S's cir. 20th June, 1920; V.2, p. 116.

Their returns to Collectors do not cor

618. Weighers’, Gaugers', and Measurers' returns to Collectors, in relation to duties on merchandise for a quarter, do not correspond with Collectors' returns for the same quarter, respond with Collec

tor's Quarterly Reas they should do—but are wrongfully postponed by Collectors for the next quarter: O's turns. cir. 13th March, 1834; V. 3, p. 449.

[Same subject.]

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619. Collectors are reminded, that the law enjoins upon Weighers, Gaugers, and Measurers to make returns of articles by them respectively weighed, gauged, and measured;"> which returns are to be recorded in books to be prepared by them for that purpose, and kept in the Custom-house; S's cir. 27th June, 1840; V. 3, p. 227.

Weighing so done as to invite fraud.

620. The weighing of certain articles may be so conducted, as is stated to have been practised in the case of Salt, as to incur considerable loss to the Revenue, by weighing every hundredth bushel uniformly, which is disapproved by the Department: C's cir. 23d February, 1799; y. 1, p. 169.

621. Weighing, Gauging, and Measuring of merchandise, on being transported coast- Weighing, gauging

and measuring

articles wise for exportation for the benefit of drawback, are dispensed with except in relation to in bulk, in certain articles in bulk, as Cocoa, Cordage, Lead, Pig Iron, Bars, Steel, &c: C's cir. 25th June,

cases, dropped: 1830; V.3, p. 64.

622. The diversity of rules adopted by Gaugers for ascertaining the quantity of Liquors Gauging, irregularin a cask is to be corrected, and a uniform rule established: C's cir. 14th September, ity in, to be corrected. 1811; V.1, p. 263.

(Same subject.]

623. The same subject of irregularity in gauging of Liquors is repeated, and information called for, conducive to the establishment of a uniform rule: C's cir. 11th March, 1818; V.1, p. 365.

[Same subject. )

624. Wines put in public stores, under the act of 4th July, 1836, are required to be regauged: C's cir. 8th July, 1836; V. 3, p. 547.

[Same subject.]

625. The Gauging, Weighing, Inspecting, Measuring, and Marking of goods, as practised up to the passage of the Tariff act of the 11th September, 1841, including certain articles exempted from duty by that act, to be continued until further instructions be given: C's cir. 20th October, 1841; V.3, p. 897.

(Same subject.)

626. Further instructions are given in detail, respecting the marking of goods imported since the passage of the act of the 11th September last, being in part fulfilment of the promise of the circular of the 20th ultimo: C's cir. 8th November, 1841; V.3, p. 909.

Proving of Liquors. Dycas's 'Hydrometer and apparatus.

627. The Secretary of the Treasury furnishes to Collectors, Dycas's Hydrometer, and the auxiliary instruments or apparatus, including a tin cylinder, and Fahrenheit's Thermometer, for the proof of spirits"'--referring to a substitute intended to be forwarded for ordinary use, as being more practicable, but less to be relied on: S's cir. 18th December, 1790; V.1, p. 63.

Irregular results to be corrected by care.

628. The want of uniformity at different ports in ascertaining the “ Proof of Liquors," as shown by the different results in the proof of the same liquors, requires that Collectors be reminded of the circular instructions of the Secretary of the Treasury, dated the 18th of December, 1790, directing the adoption of Dycas’s Hydrometer, and Fahrenheit's Thermometer, with other auxiliary instruments; the uniform and careful use of which is essential to uniform results: C's cir. 5th July, 1817; V. 1, p. 345.

Measures of Wine in bottles.

629. It is understood that at the Boston and Baltimore Custom-houses, Wine imported in bottles is estimated at 2} gallons a dozen: C's cir. 19th November, 1825; V.2, p. 429.

of Porter, in bottles.

630: To correct a diversity of practice, and establish a uniformity hereafter, it is ordered that Porter imported in bottles be estimated at 24 gallons for every twelve porter bottles: C's cir. 25th November, 1838; V.3, p. 671.

Of Salt, the bushel for.

631. The bushel measure for ascertaining the “ dutiable bushel of Salt,” is the same as it was before the act of the 14th July, 1832: C's cir. 6th May, 1833; V.3, p. 397.

Of Wheat, the bushel for.

632. The bushel, in regard to Wheat, is to be ascertained by measurement, and not by weight: C's cir. 5th August, 1836; V.3, p. 543.

Of Coal, the tub for, variant.

633. The tub measures used at different ports for ascertaining the duty on Coal, vary from 15 to 20 per cent: C's cir. 4th November, 1839; V.3, p. 777.

Standard Weights and Measures, patterns of, to be compared.

6334. With a view to compare the“ Standard Weights and Measures” now used in the Custom-houses, Collectors are requested to forward to the Secretary of the Treasury patterns of those in use in their respective Districts, carefully avoiding accidents in packing and transmitting them: S’s cir. 14th July, 1829; V. 2, p. 218.

[Same subject.]

634. On examining the Weights and Measures which have been received from the sev

[Same subject.]

eral Custom-houses, according to the request of the 14th of July, 1829, they are generally found to be.« incomplete"-which renders it necessary to request the deficient ones to be supplied as speedily as possible, the persons designated to compare them being now in attendance at Washington: S's cir. 24th December, 1830; V.2, p. 257.

New ones are furnished to Collectors:

635. Instructions are given to Collectors for the preservation of the newly furnished Standard Weights and Measures, and the mode of making the comparison of differences between them and those previously in use: S’s cir. August, 1836; V.3, p. 107.

636. In pursuance of a resolution of Congress, of the 14th June, 1836, providing for –and to the Gover

nors of the several the distribution of Standard Weights and Meaşures to the several States, the Secretary of States. the Treasury apprises the Governors of States of their readiness for delivery, along with Professor Hassler's instructions for the use of them: S’s cir. 17th July, 1838; V.3, p. 174.

637. The foregoing circular to Governors is repeated verbatim, under another date: S's cir. 5th March, 1839; V.3, p. 186.

[Same subject.]

tors.

638. The Secretary causes a box of Standard Weights and Measures to be transmitted —and to other Collecto other Collectors, respectively, accompanied with the instructions of Professor Hassler for handling and using them: S's cir. 10th July, 1840; V.3, pp. 239, 240.

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APPRAISERS:-their compensation:

639. The moneys received by Collectors of the Customs for the appraisement of goods by public Appraisers, are applicable to the payment of their salaries; but any deficiency thereof is to be paid out of the Duties on Imports and Tonnage; and any excess or surplus of the same is to go into the Treasury: C's cir. 17th September, 1818; V. 1, p. 427.

(Same subject.]

640. When the expense of appraisement is to be borne by the owners of the goods, the Appraisers are to receive five dollars per day; which is to be in part satisfaction for their salaries: C's cir. 19th July, 1821; V. 2, p. 135.

641. Appraisers are permitted to correspond with each other respecting their official du- Their correspondties, and to charge the postage of the same to the United States: C's cir. 16th November, ence and postage. 1830; V. 3, p. 111.

642. By the 4th section of the act of the 27th April, 1818, supplemental to the Collection Appraisements-to law of 2nd March, 1799, (which 4th section virtually repeals the act of 3d March, 1817,) insurance, and out

exclude commissions, “the ad valorem duties are to be completed by including all charges except commissions, side packings: outside packages, and insurance, which are to be excluded”: C's cir. 19th May, 1818; V. 1, p. 386, 387.

643. In the appraisements made for calculating the duty on Lemons imported in boxes, -whether to include

cost of packing boxes it is asked of Collectors, whether the price or value of the boxes at the places of shipment for Lemons? is included in the cost of the Lemons: C's cir. 18th August, 1819; V.2, p. 44.

644. In the like circumstances as the foregoing, that is, in the appraisement of Tin in Packing boxes for

tin sheets, depend on plates imported in boxes, if the boxes do not exceed two shillings in value at the place of their value: shipment, the rule prescribed by the Department is, that they shall be excluded from the estimate of the cost of their contents; but the value of higher priced boxes not to be excluded: O's cir. 5th August, 1822; V. 2, p. 191.

-also to include cer- 645. When the Invoice valuation of goods exhibits or states their current market prices tain commissions in the estimates of duties, in their rough state, and adds, as a commission, a certain per centum for expense of dress

ing, packing, and the like, “such addition shall not be exempt from the computation of dutiable charges on the value ( 41 ) of the Invoice"-as it would be unjust to those for. eign houses who include those additional expenses in the prices stated in the Invoices of their goods: C's cir. 10th November, 1821; V.2, p. 149.

( 41.) As no circular instruction appears to have been given at any time by the Department to Collectors as a rule for their government, whether the deduction of the amount of foreign bounty on the exportation of any of their products for the United States should be made, or, the estimation of the duties on such articles be calculated according to their actual value at their port of shipment, regardless of the foreign bounty for their exportation—which bounty is certainly but an affair of policy between the foreign Governments and their exporters, without affecting the actual commercial value of the articles—it might reasonably be doubted whether such a question ever was raised or agitated, as, in that case, it might well be expected to make a figure here, or elsewhere, among the general instructions to Collectors. Yet, this question, of the allowance or non-allowance of foreign bounty in the computation of duties, as reducing the value of the goods enjoying that benefit, did come up in several quarters, and always in the same shape : and, therefore, the following letters of the Comptroller to individual officers in several of the Costom-houses will be appreciated as throwing a flood of light on the practice which obtained and was sanctioned at this very period, though contrary to the better opinion of the heads of the Department itself, and was, at the same time, thrown into a channel which gave it all the authority of a general circular instruction—it being at the same time recognised by the Department, that Appraisers may correspond with each other, thereby rendering an instruction to one an instruction to all, if they choose to propagate it; and that, too, under the favor of a covert or virtual “ franking privilege” conferred on them by the Department without the sanction of Congress, for which see No. 641.

“Treasury DEPARTMENT, Comptroller's Office, 14th June, 1820. “Sır: I have received your letter of the 16th ultimo, in which you state, that doubts had arisen in your mind relative to the construction of that part of the 9th section of the law of the 20th April, 1818, which provided that the goods, &c., paying an ad valorem duty, shall be appraised at the value at the port from whence they were imported.

“ The question is, whether the bounty allowed by a foreign Government on the exportation from thence of certain goods, is to be allowed in the computation of the duties, as reducing the value of the goods?

According to the decisions of this Department on the revenue laws passed anterior to 1818, when the Invoices were to exhibit the true cost of the goods, a bounty so allowed was considered as forming a proper deduction from the cost of the goods, and the duties were estimated accordingly.

“ In a case which occurred in Baltimore, in March last, the importers made an average of the different prices of an Invoice of Linens imported from England, by which the value of all was reduced below 18d sterling per yard; whereas, some of the Linens were invoiced above that price; the object of the average being to bring the whole of the linens within the benefit of the bounty, although it is well known that the bounty is confined, by that Government, to linens of the value, per yard, of 18d sterling, and under.

“ The Collector resisted the claim ; but it being alleged to him that it was the practice at certain other ports to allow such an average, he submitted the case for the consideration of this Department; whereupon, a letter was addressed, on the 4th ultimo, to the Collectors alluded to, and the following views of this Department communicated to them :

Being decidedly of opinion that no more than the bounty actually allowed by the British Government can form a proper deduction from the value of the goods (if il can be allowed at all under the existing laws) under the impression that the bounty is confined, exclusively, to linens under 18d sterling per yard, and that an average, in the way stated, is not authorized by the act of the British Government, I have to request you to state what has been the practice on the subject in your District.

“The question whether, according to the existing laws, a bounty granted by a foreign Government, on the exportation of goods, forms a proper deduction from the value of the goods in estimating the duties, has since been maturely considered, and although the doubts previously entertained on the subject have not been entirely removed, yet, taking into view that the rule of the Treasury alluded to has been continued under the present laws, as well as other circumstances, it has been concluded, upon a consultation with the Secretary of the Treasury, not to make any change now; it being probable that a revision of the Tariff will be made at the next session of Congress, when the subject can be brought before that body, and the doubts which are now entertained removed.

“Respectfully,
Signed,

JOS. ANDERSON, Comptroller.” “R. M. Werman, Esq., Public Appraiser, New Orleans.”

“ TREASURY DEPARTMENT, Comptroller's Office, 25th July, 1820. “Sır: I have received your letter of the 22d instant, stating that from the cost of bottles, containing a quantity of magnesia, estimated in the Invoice at £13 3s. the sum of £6 38. was deducted for excise drawback on the bottles, leaving the sum of £7, the balance.

“You request to be informed, whether duty should be charged on the cost of the bottles, say £13 3s., or only on £7—the balance, after deducting the excise drawback?

646. Whether the aggregate excess of the appraisement of goods be over the Invoice value The appraisement

must regulate the estimore or less than 25 per cent, on any of the packages, that shall not affect the whole in- mate of duty on each voice; but the computation of the duties on each package shall be regulated by the ap

package: praisement made of each: C's cir. 10th November, 1821; V.2, p. 148.

647. In pursuance of the Tariff act of the 19th May, 1828, "altering the several acts -further regulations

of, under Tariff act of imposing Duties on Imports," which makes it the duty of the Secretary of the Treasury, 1828 : under the direction of the President, to establish rules and regulations not inconsistent with the laws to insure a just appraisement of such merchandise, and proper entries of the actual value thereof, certain rules and regulations are transmitted, subject to such future amendments as experience may point out, viz: the yninimum number of packages which are dutiable by the square yard, to be opened and measured, fringe and selvage excluded; appraisers to keep in their office certain records of their operations and their results, and to make certain returns of the same to the Collector, according to forms prescribed, Nos. 1 and 2; and, as auxiliaries in the appraisement of goods according to quality, they are authorized to procure microscopic or magnifying glasses, at public cost, &c: S’s cir. 9th September, 1828; V. 2, p. 200.

[Same subject.]

648. Appraisers wrongfully estimate the value of goods imported from countries other than those in which they were produced or manufactured, in reference to their value in the countries whence they were last brought, instead of that of their production or manufacture; which is the true basis of their appraisement, and to which their practice must conform hereafter: C's cir. 15th June, 1832; V.3, p. 211.

of duties.

649. Rules are prescribed for the purpose of securing a faithful appraisement of all goods –further rules for apimported after the 31st December, 1833; and for the just and proper entries of the actual view to the reduction value thereof, and of the square yards, parcels, or other quantities, as the case may be, in executing the acts of 14th July, 1832, and 20 March, 1833, for the gradual reduction, biennially, of one-tenth of all duties over 20 per cent., and how to ascertain such tenth in each case: S's cir. 20th April, 1833; V. 2, p. 308. (42)

“This question having been recently submitted to the consideration of the Department by Mr. Wetman, the Public Appraiser at New Orleans, I enclose, for your information and government, my answer to him under date of the 14th ultimo.

“In relation to Mr. Parrott's bond, I have to observe, that you may allow him a further indulgence of 6 months from the time at which the last indulgence terminated, provided the debt be secured to your entire satisfaction, and the sureties give their assent in writing to this extension in the time for payment.

Respectfully,
Signed,

JOS. ANDERSON, Comptroller." "John Barnes, Esq., Collector, Georgetown, D. C.” These two letters are inserted in the 1st Vol. p. 113, of the Comptroller's Circulars, preserved in the Custom-house of Georgetown, D. C. The last paragraph of the last letter does not relate to this subject; but it was copied to give the letter complete. In regard to the American policy of allowing a "drawback of foreign bounty,” which bounty is intended to encourage the exportation of their products, it is but too obvious that such bounty might be so increased on any and all articles of foreign manufacture, as to render them free goods in our ports, and thereby accomplish a special foreign policy, to break down both our revenue and manufactures.

(42.) This circular, though now obsolete, is sufficiently important as a historical document to be inserted here, to mark the distinguished era of the operations of the Compromise acts of 1832 and 1833, viz :

“ TREASURY DEPARTMENT, April 20th, 1833. "Sir: The 7th section of the act of the 14th July, 1832, entitled · An act to alter and amend the several acts imposing duties on imports,' provides, that in all cases where the duty which now is, or hereafter may be, imposed on any goods, wares, or merchandise, imported into the United States, shall, by law, be regulated, or be directed to be estimated or levied upon the value of the square yard, or of any other

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