Third. The amount paid by you for rent of public warehouses, leased in your port for the storage of foreign goods during the fiscal year ending the 30th of June, 1848. Fourth. The amount received by you for storage of foreign goods in your port, during the fiscal year ending the 30th of June, 1848. It is necessary that this information should reach the Department on or before the first of December, 1848. [No. 24. J R. J. WALKER, Secretary of the Treasury. TREASURY DEPARTMENT, November 6th, 1848. Inquiries having been addressed to this Department, as to the right of drawback on foreign merchandise exported from the United States, under the provisions of the act of Congress of the 3d March, 1845, to Chihuahua and Santa Fé, in Mexico, I have to advise you, that by the re-establishment of peace between the United States and Mexico, the right of drawback under that act is fully restored, as it regards merchandise exported to Chihuahua, in Mexico: Provided, the same be transported according to the regulations prescribed in the circular instructions of 10th April, 1845; but that no such right of drawback can be granted to merchandise transported to Santa Fé, that place being, according to the terms of the treaty with Mexico, within the territory of the United States. R. J. WALKER, Secretary of the Treasury. [ No. 25. ] TREASURY DEPARTMENT, November 6th, 1848. On ascertaining the difficulty arising out of the method in which the accounts were formerly kept, of answering so much of my circular of the 2d instant as requests statements of the dutiable value of foreign goods remaining in warehouse in your port on the 30th of June, 1846, as well as during the quarter ending on the 30th June, 1846, or the fiscal year ending on the same day, you may omit sending those statements, but will please reply at the earliest practicable period to the remaining questions propounded in that circular. R. J. WALKER, Secretary of the Treasury. [No. 26. ] TREASURY DEPARTMENT, November 6th, 1848. The case of the application of the Wardens of Grace Church, in Brooklyn, having been referred for my decision under the act of the 12th of August, 1848, wherein they claim to have admitted free of duty, carpeting and lining imported for the pews of said church, the following instructions are given: Carpeting and lining for pews, or other furniture of a church, are not embraced under any of the terms used in the law, and which alone under this act are authorized to be admitted free of duty, namely: "Philosophical apparatus, instruments, books, maps, and charts; statues, statuary, busts, and casts of marble, bronze, alabaster, or plaster of Paris; paintings, drawings, engravings, etchings, specimens of sculpture, cabinets of coins, medals, gems, and all collections of antiquities." It has been supposed that the term philosophical apparatus, might possibly be broad enough to embrace them, but it is clear to my mind that such construction cannot be given to these words. The language used is not apparatus, (although even that term in common parlance would not seem applicable to furniture,) but it is a particular kind of apparatus, namely: "philosophical apparatus," which is a technical term applicable to scientific instruments and utensils, &c. Furniture, lining, &c., for a church, are not then embraced in the terms philosophical apparatus; but even if they were, philosophical apparatus cannot be introduced by all persons or corporations free of duty, but only by such as are specially named in the law. These are, any society incorporated or established for philosophical or literary purposes, or for the encouragement of the fine arts, or for the use or by the order of any college, academy, school, or seminary of learning in the United States." Now churches are not incorporated or established for philosophical or literary purposes, or for the encouragement of the fine arts, but with much higher and holier views, namely, for spiritual and not temporal purposes-to make known to man his duty to his God and his fellow man, and as a general rule to teach him the glorious and sublime truths of the Christian religion, and not to instruct him in philosophy, literature, or the fine arts, however useful these may be. Neither is a church an academy, school, or seminary of learning; although instruction may be received in churches, it is religious objects and purposes for which they are incorporated. It is a rule in construing statutes, that were words not technical are used, having a popular signification, they are to be taken in the sense in which they are generally understood by the people in common parlance; and certainly according to popular use and signification, the term, a church, does not mean a college, an academy, a school, a seminary of learning, or a philosophical or literary society. There are a vast number of churches in the United States; the term has a very distinct and established meaning well known to the people and to Congress, and which name they would have used, if they had intended to embrace churches in the provisions of this act. Congress having failed to include churches in the act, and having used no term which is synonymous with churches, this Department has no power to apply the omission by construction. These directions are given under the 25th section of the act of Congress of the 30th August, 1842, making final the decision of this Department, and will be carried into effect by all Collectors and other officers of the Customs. As a great variety of cases arise under this provision of the act of 12th August, 1848, this letter is issued in the form of circular instructions. R. J. WALKER, Secretary of the Treasury. [ No. 27. ] TREASURY DEPARTMENT, November 16th, 1848. Collectors of the Customs, in whose districts Revenue vessels are located, will cause the usual advertisements, inviting proposals for the customary supply of rations and ship chandlery, &c., to be published from the 15th day of November, to the 15th day of December, in each year, and transmit the bids to this Department for its decision. Annexed is a table showing the component parts of the present naval ration, to which the ration of the Revenue Marine must in future conform. The commutation of three cents per diem, in lieu of the spirit portion of the ration, is still allowed. R. J. WALKER, Secretary of the Treasury. [ No. 28. ] TREASURY DEPARTMENT, November 20th, 1848. Preparatory to the payment of the allowances to fishing vessels, which become due on the 31st of the ensuing month, I have to request that you will make returns to the Department of the vessels in your district entitled to such allowance, and the amount due in each case. Similar returns must be made to the Collector of On and after the 31st day of December next, you will draw a separate draft, payable on presentation, on the Collector of As this arrangement will obviate the necessity for retaining in your hands, for this object, any moneys accruing from imports, the instructions in regard to depositing such funds are to be strictly observed. Weekly statements of the allowances paid must be rendered to the Department as heretofore directed. To the Collector of the Customs, [ No. 29. ] R. J. WALKER, Secretary of the Treasury. TREASURY DEPARTMENT, December 22d, 1848. From the result of recent investigations, directed by this Department, there being reason to believe that fraudulent attempts are frequently made to obtain the allowance or bounty provided by law for vessels engaged in the cod fisheries, and that erroneous opinions of the provisions affecting such cases prevail in some of the collection districts, it is deemed expedient again to call your earnest attention to the subject. A careful examination of the act of 29th July, 1813, "Laying a duty on imported salt, granting a bounty on pickled fish, exported, and allowances to certain vessels employed in the fisheries:" as continued in force by the act of 9th February, 1816, and amended by the act of 3d March, 1819, will make you fully acquainted with the special provisions of law in relation to boats or vessels qualified for carrying on the Bank and other Cod Fisheries, and consequently entitled to the allowance or bounty according to their tonnage. The act of 24th May, 1828, "Authorizing the licensing of vessels to be employed in the Mackerel Fisheries," it will be observed, confers no privilege on such vessels beyond that of pursuing the business of Mackerel Fishing; and hence, when found engaged in Cod Fishing, such vessels, prior to the passage of the act of 20th April, 1836, become liable to forfeiture, under the Enrolling and Licensing act of 18th February, 1793, equally with vessels licensed for the Cod Fisheries when found employed in the Mackerel, Hallibut, or other fisheries. The act of 20th April, 1836, “In addition to the act of 24th May, 1828, it is true relieves vessels licensed for the Mackerel Fisheries from forfeiture for the cause above stated, but it should be remembered that, at the same time, it expressly provides that "it shall not be deemed or considered as authorizing or entitling the owner or owners of any such vessel licensed for the Mackerel Fisheries, to receive the bounty allowed by law to vessels employed in the Cod Fisheries: And it should also be specially kept in view, that no modification of the law having taken place as it regards vessels licensed for the Cod Fisheries, such vessels necessarily remain liable to all the penalties and forfeitures imposed by the act of 1793, for violations of that act, in carrying on any business other than that for which they are licensed. On the license for the Mackerel Fisheries being surrendered, within the fishing season, a license may be taken out for the same vessel, if found, on examination, fit and properly equipped and manned, for the Cod Fisheries; but in all such cases the employment for the full term of three and a half, or four months, as the case may be, within the fishing season at sea, as required by law, must be completed under the license for the Cod Fisheries, and in that exclusive employment, and in continuous or consecutive voyages or fares; no portion of time employed in the fisheries otherwise than as above described being admissible as part of the term contemplated by law, entitling the vessel licensed for the Cod Fisheries to allowance or bounty. To entitle a vessel to this allowance, it must be shown that the fish caught have been cured in such manner as that the same will not be entitled to drawback or bounty on exportation, that is to say, they must be dried, or dry-cured. In case of vessels of more than five and less than twenty tons burden, it must be shown that there have been actually landed therefrom, during the fishing season, at least twelve quintals of cod fish dried or dry-cured. It is considered indispensable, in cases of application for bounty or allowance on vessels of twenty tons burden, and upwards, that the original agreement between the master and the fishermen-prescribed in the first section of the act of 19th June, 1813, "for the government of persons in certain fisheries," and the 8th section of the act of 29th July, hereinbefore mentioned, should be produced to and filed with the Collector. The third section of the act of 1st March, 1817, "concerning the navigation of the United States," declares, “that the bounties and allowances now granted by law to the owners of boats or vessels engaged in the fisheries shall be paid only on boats or vessels the officers and at least three-fourths of the crews of which shall be proved, to the satisfaction of the Collector of the district where such boat or vessel shall belong, to be citizens of the United States, or persons not the subjects of any foreign Prince or State. The certificate required in circular instructions from this Department, dated 22d February, 1842, on the application for fishing papers, is in all cases to be furnished previously to the fishing vessel's first trip; to be filed in your office, and cousidered an essential prerequisite to the obtaining of the allowance or bounty. The examination by an officer of the Customs, in order to ascertain whether the vessel is seaworthy, and well found in sails, rigging, cables, anchors, and the proper fishing gear, and well manned to perform the voyage and services contemplated by law, as indicated in the papers, must be made before and after each voyage, by a designated officer of competent knowledge of what is requisite in the proper outfit of a vessel for cod fishing, and in all respects well qualified for the duty. Under your special direction, the examining officer will use every means in his power to detect intended fraud or imposition, either by the temporary change or transfer of articles from one vessel to another, or by other modes of deceit ; and will keep an exact account of the dates of sailing and returning of the fishing vessels belonging to your district, their actual state and condition on arrival, with the quantity and kind of fish brought in, and their condition, as whether dried, fresh, or otherwise. He will also keep an accurate account of all fishing vessels arriving in your district not belonging thereto; noting the date of arrival and departure, the date of license, where issued and its tenor, and the quantity, kind, and condition of the fish on board. Quarterly reports being made to you by this officer, of the results of his examinations, you will be put in possession of the means, not only to detect attempts at fraud in your district, but, by the timely transmission of information to the Collectors of other districts, to which fishing vessels belong, to furnish material aid in checking abuses elsewhere. In no instance are you to grant the allowance until satisfied that the vessel on which it is claimed has completed her full term, as required by law, in the Cod fishing exclusively, and that it shall so appear by the journal or log of the vessel, confirmed by the oath or affirmation, in writing, of the master, and filed with you. The instructions in regard to the cod fisheries heretofore given by this Department, not in conflict with any thing herein declared nor necessarily modified by laws subsequently passed, are to be considered in full force. [No. 30.] R. J. WALKER, Secretary of the Treasury. TREASURY DEPARTMENT, December 26th, 1848. Differences of practice existing in the several ports relative to the appraisement of merchandise, the following additional instructions are issued for the government of collectors, appraisers, and other officers of the customs, under the 24th section, act 30th of August, 1842, which is in these words: "That it shall be the duty of all collectors, and other officers of the customs, to execute and carry into effect all instructions of the Secretary of the Treasury relative to the execution of the revenue laws; and, in case any difficulty shall arise as to the true construction or meaning of any part of such revenue laws, the decision of the Secretary of the Treasury shall be conclusive and binding upon all such collectors and other officers of the customs." The interests of the country and of fair and honorable merchants, require that this Department should, by every means in its power, secure not only the revenue against loss, but should maintain such merchants in their business against sales of imported articles at diminished rates, arising from fraud or under valuation. To appraisers the Government looks for correct valuations of foreign imports. On these officers, more than any other, does the success of the ad valorem system depend. Their responsibilities are great, and it is expected that their efforts will not be relaxed to check every under valuation or fraud upon the revenue by whomsoever attempted. In the strict and faithful performance of their duty at times necessarily disagreeable, their judgment should have great weight with other officers of the revenue service, and especially with the collectors of ports, who should in all cases render them every aid and co-operation in their power. The intent of the 17th section of the act of 30th of August, 1842, in the appointment of merchant appraisers, is evidently to give the merchants an opportunity to appeal from one class of appraisers to another. But it is clear that Congress did not design to relinquish the power in the Government to select the merchant appraisers to whom the case might be referred, nor to give the parties appealing any more voice in the selection of such appraisers, than of any other Government officers. To consult the parties concerned, or allow them a voice in the selection of merchant appraisers, would soon result in permitting the importers to control the appraisement of their own goods, and it is presumed is not permitted at any port. Merchant appraisers should be particularly instructed that, when acting in that capacity, they are to be governed by the same rules and regulations as provided by law for the direction of regular appraisers, and are to act upon the principle that the invoice price, or even the price actually paid for an article of merchandise, is by no means a true criterion of the fair market value as prescribed by law. Adopt a contrary principle, and one who is so fortunate as to have a quantity of merchandise given him, would be entitled to receive it free of duty, or at a nominal duty, if purchased at nominal prices, and different rates would often be assessed by appraisers on articles of the same value. The fair market value intended by law is the general or ruling price of the article "in the principal markets of the country from which the same shall have been imported." The Treasury circular of August the 7th, 1848, declares that "forced sales in foreign markets, at reduced prices, under extraordinary or peculiar circumstances, cannot be taken as the true market value of such goods." To secure uniformity of action at the different ports, the merchant appraisers are to be selected, and their appraisements made in the following manner: When the appraisers all concur, they may designate five names, or when such concurrence does not exist, the appraiser making the advance, may designate five names of impartial merchants, citizens of the United States, familiar with the value of merchandise, and of the highest credit for integrity and fair dealing, from whom it is recommended that the collector select two as the merchant appraisers, to act under the law, who shall be duly sworn as provided for in the Treasury instructions of July 6, 1847, omitting in the oath the name of the importer. In the notice to be sent to the appraisers selected as provided in the same instructions, the name of the importer is also to be omitted. The names of the merchant appraisers selected shall also be withheld from the importers until such appraisers assemble for the performance of their duty, as it is important that no ex-parte statements be permitted, the sole object being to obtain a fair and disinterested examination and valuation of the merchandise. When the collector has fixed the time and place for the merchant appraisers to assemble, he will notify the importer of such time and place, but not the names of the merchant appraisers. Such importer may be present if he desires, and every proper facility should be given him for a thorough examination and ascertainment of values. To facilitate collectors in settling their accounts, this re-appraisement should take place immediately, or at all events not be delayed beyond six days from the time the re-appraisement is demanded, unless in the opinion of the merchant appraisers there are extraordinary circumstances requiring an analysis or proof not to be procured within that period. Should such delay extend beyond ten days, a statement of the case by the collector must be forwarded to this Department for its examination. The collector, in such cases, shall also call on the regular appraisers for a statement, and transmit it to the Department. In all cases where the merchant appraisers assess a lower value than the regular appraisers, the collector will report to the Department a full statement of the case, to be recorded here, together with the names of the merchant appraisers. He will also transmit at the same time to this Department, for record here, a statement which he will obtain of the case from the regular appraisers. In case the merchant appraisers are at variance with each other in their appraisements, and the collector compelled according to law to decide between them, it is expected that he will, without delay, or within five days from the time the re-appraisement is made, decide the question of value; and if he adopts the lowest appraisement made, he will give the reasons for the same in his statement to be forwarded to this Department for record as directed above. This Department earnestly invites the co-operation of collectors, appraisers, and other officers of the customs, in enforcing correct valuations, and will also be glad to receive information and assistance from all honorable merchants and citizens who desire to protect the revenue, to guard the rights of the honest trader, and to insure the faithful execution of the laws. The selection of "merchant appraisers" should not be confined exclusively to those connected with foreign imports, but, when the requisite knowledge exists, should be extended so as to embrace domestic manufacturers and producers, and other citizens acting as merchants, although not dealing in foreign merchandise. In all cases where the advance by the regular appraisers is short of the penalty, they shall report to this Department the names of the importer, consignee, and consignor, together with the invoice value and rate advanced. The law requiring importers to give notice "forthwith" to the collector of a demand for re-appraisement, no such re-appraisement shall take place unless notice is given to the collector, in writing, of such demand within a period not longer than the day succeeding the notice of such appraisement, which the regular appraisers shall give in all cases as soon as the appraisement is made. In all cases where the goods are advanced by the regular appraisers twenty per cent. more than the invoice, and no re-appraisement is called for, the said appraisers, on ascertaining that fact, shall report to the collector in writing whether the interests of the Government will best be promoted by taking the duty with the penalty, as prescribed by the law, or by taking the duty in kind as authorized by the 18th section of the act of 30th August, 1842, as enforced by the circular of this Department of the 28th of November, 1846; and if the appraisers advise the duty to be required in kind, it shall so be taken by the collector. In all such cases, also, when the goods are advanced by the regular appraisers twenty per cent. above the invoice value, and a re-appraisement is made by the merchant appraisers, the collector shall make a statement of the duty thus ascertained and fixed by him, including the penalty, if any, to the regular appraisers, who shall thereupon report in writing to the collector whether it is the interest of the Government to take the duty thus ascertained or require the duty in kind, and if the regular appraisers advise the duty to be required in kind, it shall so be taken by the collector. In all cases where the duty is taken in kind, it is to be thus assessed under the law according to the several schedules, viz: If the duty be 100 per cent., the whole of the goods shall be taken; if 40 per cent., two-fifths; if 30 per cent., three-tenths; if 25 per cent., one-quarter; if 20 per cent., one-fifth; if 15 per cent., three-twentieths; if 10 per cent., one-tenth; if 5 per cent., one-twentieth; and the goods so taken in kind are to be sold as provided in Treasury circular of 28th of November, 1846. These regulations, whilst protecting the revenue against fraud or under-valuations, will insure correct invoices, inducing a compliance where necessary with the eighth section of the act of 30th July, 1846, and guard the interests of the fair and honorable merchant. Whenever it is found necessary by the regular appraisers or merchant appraisers to guard against fraud or under-valuation, they will carry into effect the following provisions of the 2d section of the act of the 10th August, 1846, declaring that, "in appraising all goods at any port of the United States heretofore subjected to specific duties, but upon which ad valorem duties are imposed by the act of the 30th July last, entitled An act reducing the duty on imports and for other purposes,' reference shall be had to values and invoices of similar goods imported, during the last fiscal year, under such general and uniform regulations for the prevention of fraud or under-valuation as shall be prescribed by the Secretary of the Treasury," as enforced by circular instructions of the 11th of November, 1846, and 26th of November, 1846. "The last fiscal year" designated in this section, intended by Congress, was "the last fiscal year" preceding the enactment of that law, which was the fiscal year ending the 30th of June, 1846, to which reference is required by the law to values and invoices of similar goods when necessary to prevent fraud or under-valuation. Where goods are advanced in price by appraisement, the estimates of the per centage advance, to ascertain whether the same are liable to the penalty as provided for in the 8th section of the act of the 30th of July, 1846, must be made only on the articles so raised in price, and such additional duty and penalty must be so levied and collected. In no case will the advance be estimated on the entire invoice, except where the goods are the same in quality, description, and value, and the same advance of price is made on the whole. R. J. WALKER, Secretary of the Treasury. [No. 31. ] TREASURY DEPartment, January 11th, 1849. Referring you to the circular from this Department, No. 29, dated the 22d ultimo, I have to advise you that, in the event of any case arising in your district in which a claim is preferred for the allowance or bounty to vessels engaged in the Cod fisheries, where the full term of such employment shall not appear to have been completed in continuous or consecutive voyages or fares, as required by said circular, before your decision be given on such claim, you are directed to transmit the same to this Department for its consideration, accompanied by a particular statement of the circumstances attending it, and your views of its merits. [No. 32.] R. J. WALKER, Secretary of the Treasury. TREASURY DEPARTMENT, January 29th, 1849. SIR: Herewith you will receive a copy of a resolution of the House of Representatives, by which this Department is directed to inquire and ascertain the terms on which a suitable site for a Marine Hospital within your district may be purchased. The Department is further directed to report upon the expediency of such an institution in your district at the next session of Congress. That the Department may be in possession of the information required to answer the call thus made upon it, I will thank you to inquire and ascertain the price for which a suitable and convenient piece of ground for such an institution may be purchased, and to make report thereof, accompanied by a diagram and description of the site so selected and offered for sale. I will thank you, also, to report the reasons which in your opinion would recommend the establishment of such an institution in your district. Your early attention to the subjects thus indicated is requested. I am, respectfully, sir, your obedient servant, ROBT. J. WALKER, Secretary of the Treasury. THIRTIETH CONGRESS, SECOND SESSION, Congress of the United States, in the House of Representatives, January 25th, A. D., 1849. Resolved, That the Secretary of the Treasury be, and he is hereby, directed to inquire and ascertain the most favorable terms on which suitable sites can be obtained for marine hospitals at Buffalo, Oswego, Galveston, Detroit, Wilmington, N. C., Newport, R. I., Erie, Pa., and Apalachicola; and that he report the same, with his opinion upon the expediency of erecting hospitals at those places, to Congress at the next session. Attest: THO. J. CAMPBELL, Clerk. TREASURY DEPARTMENT, February 1st, 1849. [No. 33. ] Directions are hereby given that no order shall be issued by any collector of the customs to estimate and appraise damage on goods, wares, and merchandise, sustained during the voyage of importation, in pursuance of the 52d section of the act of 2d March, 1799, unless proof of the existence of such damage be lodged in the custom-house within ten days after the landing of any such goods, wares, and merchandise. The proof required will be a certificate under oath, submitted to the collector by the owner, consignee, or agent, or other reliable person or persons, after a personal inspection made by the person or persons so certifying of the condition of the vessel and cargo, and their belief of the existence of damage. When the damage is ascertained, the appraisers should forthwith report to the collector that the amount of damage may be in all cases deducted from the dutiable value before the entry is imposted. Whenever the entry has been imposted before the damage is deducted, a satisfactory reason for such delay must be stated to this Department, or authority to refund the excess of duty collected will be refused. In all cases where importers protest against the rate or amount of duty exacted on any entry, a record thereof must be kept by the cashier or other officer receiving the money, and the protest should be checked with the initials of such cashier or other officer; and whenever a claim is made to have the excess refunded, reference must be had to such record in proof of the validity of the protest. [ No. 34. ] R. J. WALKER, Secretary of the Treasury. TREASURY DEPARTMENT, February 17th, 1849. The 5th section of the act of 6th August, 1846, entitled "an act to establish a Warehousing system," &c., is in these words: "That the Secretary of the Treasury be, and he is hereby authorized to make, from time to time, such regulations, not inconsistent with the laws of the United States, as may be necessary to give full effect to the provisions of this act, and secure a just accountability under the same." Under the power granted by this section, this Department, availing itself of the experience derived from the practical operation of the system in this country during the last two years, and having obtained full information in detail of the mode of Warehousing on the Continent of Europe, and in Great Britain, now issues the following forms and instructions, in place of those heretofore issued, with a view to enlarge the benefits of the system in this country. SEC. 1. On the arrival of any goods, wares, and merchandise from a foreign port, and at any time within the period allowed by law for the discharge of the vessel in which they may have been imported, the importer, consignee, or agent, (with proper power of attorney,) thereof, may enter the same for warehousing in the form hereinafter prescribed, designating at the same time, with the consent of the collector, the place of storage, as hereinafter provided for. SEC. 2. It being the intention hereafter, of this Department, to use as bonded warehouses, under the act of August 6th, 1846, in addition to stores owned and leased by the United States, such private stores as may be fully adapted to the purpose, separating as much as possible the Government from any interference, not required by law or the public interest, with the business of storage, or of labor on merchandise, and leaving such storage or labor to be, as far as lawful and practicable, a matter of arrangement between the importers of merchandise and the owners or occupants of such private warehouses; the following rules and regulations will control you in the selection and management of such stores, the selection being first approved by the Department in each case. In all cases of private stores the law, which the Department is not at liberty to disregard, requires that they "shall be kept under the joint locks of the inspector and importer; but no delivery shall be made without a permit in writing under the hand of the collector and naval officer of the port;" the law further declares, that "if any importer or proprietor of any warehousing goods, or any person in his employ, shall, by any contrivance, fraudulently open the warehouse, or shall gain access to the goods except in the presence of the proper officer of the customs, acting in the execution of his duty, such importer or proprietor shall forfeit and pay, for every such offence, one thousand dollars." The proper officer of the customs here referred to, in whose presence only the importer, when the goods are stored in private stores, can gain access to the goods, is an inspector; that being the class of officers under whose lock and key, as well as that of the importer, such private bonded warehouses must be kept. SEC. 3. Stores to be private bonded warehouses, and to be used for the storage of foreign dutiable merchandise, will be required in all cases to be first class fire-proof stores, according to the classification of insurance offices at your port, and must be so approved by them in writing to the collector before an application to use them will be considered. All bonded warehouses under the act of August 6th, 1846, will hereafter be known and designated as follows Class 1st. Stores owned by the United States, or leased to them prior to the date of these instructions, the leases of which have not yet expired or been cancelled, heretofore known as public stores. All unclaimed goods must be stored exclusively in these stores, when there are such at the port, and they are also to be used for the storage of other foreign merchandise, as hereinafter provided for. In relation to these public stores the following are the provisions of the sixth section of the act of March 3, 1841, the assent of the Department being required by other laws. "And be it further enacted, That all stores hereafter rented by the collector, naval officer, or surveyor, shall be on public account, and paid for by the collector as such, and shall be appropriated exclusively to the use of receiving foreign merchandise, subject, as to the rates of storage, to regulation by the Secretary of the Treasury." 2d. Stores in the possession of an importer, and in his sole occupancy, which he may desire to place under the customs lock, in addition to his own lock, (said locks and keys to be of a different character, as required by law,) for the purpose of storing dutiable merchandise imported by himself only. The entire store shall be appropriated to this sole purpose, under the regulations hereinafter provided; and for this privilege, with the time of the customs officer necessarily required in attendance at such store, he shall pay monthly to the collector of the port a sum equivalent to the pay of such officer, who must be an inspector, or one-half of the amount which would accrue as storage on the goods so stored, at the regular rates, charged at stores Class No. 1. All the labor on goods so stored must be performed by the importer, at his own expense, under the supervision of the officer in charge. Before any importer shall be permitted to use his own store, per Class 2, he shall endorse upon the entry for warehouse his written request to use such store as the place of deposit, and also endorse thereon an agreement to pay to the collector an amount equal to the salary of the inspector, or one-half storage, then to be determined in advance by the importer. 3d. Stores in the occupancy of persons desirous to engage in the business of storing dutiable merchandise under the Warehouse act, and of performing the labor on such goods in what is usually termed the storeage business, the buildings being first examined by the person appointed by the collector, and found to agree with the requirements of these instructions, and the selection having been approved by this Department, an inspector shall be designated for its superintendence, the owner or occupant stipulating to pay to the collector monthly a sum equivalent to the salary of the inspector or inspectors required in the superintendence of the goods and store; the whole of the building being appropriated to this purpose as required in Class No. 2. Merchandise entered for warehouse will only be stored in these stores when the same are 66 agreed on by the collector or chief revenue officer of the port, and the importer, owner, or consignee," as the place of deposit; and the stores are to be "secured," as provided in 1st sect. act 6th of August, 1846, "under the joint locks of the inspector and the importer," the latter appointing the owner or occupant of such store as his agent and custodian, to have the custody of the goods and possession of the key allowed to the importer; this appointment to be per Form 25. The labor performed on the goods shall be under the control and at the expense of the owner or occupant, and the store shall be subject to such further rules as this Department may deem necessary, from time to time, for the safe keeping of the goods, and protection of the revenue, and to be discontinued as a bonded warehouse when the public interest may require. All arrangements as regards the rates of storage, and the price of labor in these stores, must be made between the importer and the owner or occupant of the store, and all amounts due for storage and labor must be collected by the latter, the collector looking only to the safe custody of the merchandise, for the security of the revenue. Before any person shall be permitted to open a store under Class No. 3, he shall enter into bond in such sum and with such sureties as may be approved by the collector and this Department, exonerating the Government, as also the collector and all other officers of the customs, from any risk growing out of the joint custody of goods stored in said stores; such bond to be per Form K. These stores shall be under the joint lock of an inspector of the customs, (to be designated by the collector,) and the owner or occupant acting as agent for the importers warehousing their dutiable foreign merchandise in such store. Should the amount of business at any one store require, in the judgment of the collector, the services of more than one inspector, the owner or occupant shall be required to pay monthly such additional sum, to the amount named above, as will be equivalent to the salary of such additional inspector or inspectors required in attendance. The owner or occupant of such store will, however, be allowed the option of paying the salary of such inspector or inspectors, or of paying monthly to the collector one-half storage, at the rates charged in Public Store, Class 1; this choice to be determined before any goods are placed in said store. The stores described in the 2d and 3d class will be required, previous to their being used for the storage of bonded goods, to have such fastenings on the doors and windows as the collector may deem requisite for the security of the property stored; all such doors and windows to be fastened on the interior by strong iron bars, except one entrance in front, to be secured by locks as before described. The store must be separated from any adjoining building by a brick or stone wall, in which no door or other opening will be permitted, and must have a' party wall above the roof. For the storage of wines and distilled spirits only cellars of stores, occupied for general business purposes, may be used, under store classification No. 2, for the storage of wines and distilled spirits imported by the owner or lessee only. Though the rest of the building be otherwise occupied, the entire cellar or vauit shall be exclusively appropriated to this purpose, and shall have no opening or entrance except the one from the street, on which the locks are to be placed. The remuneration for the officers shall be either the pay of the inspector or one-half the storage, as in store Class No. 2, to be determined in advance by the importer; and one officer may have in charge as many cellars as, in the judgment of the collector, he can superintend efficiently, not exceeding six. The cellars of any stores, Class 3, may be used for the storage of wines and distilled spirits, under the same rules as other merchandise, in said stores. For the storage of coal, mahogany, and other woods, sheds or yards may be used, under the regulation as prescribed for stores classed No. 2 and 3, provided such shed and yard can be properly fastened and secured, so as to ensure the safety of the property. The compensation of the officer or officers, required to be at the option of the owner, to be determined in advance, as in stores Class 2. A counting room for the accommodation of the owner or occupant may be allowed in stores classed 2 and 3, but such office must be separated by a permanent partition, with no door or other opening therein, from the rest of the store, and have a separate entrance from the front. This partition must be strapped with iron in such a manner as to enable the inspector to ascertain whether access has been had to the store. The officer in charge must be allowed such use of his office as may be necessary for him in making his daily return of receipts, deliveries, and examinations. After stores have been approved and placed under customs lock, the collector will retain the right of ordering such additional fastenings to be placed thereon as experience may suggest to be necessary; such extra fastenings to be made by, and at the expense of, the owners or occupants having charge of the premises. In selecting these stores the collector will be careful to take only such as combine convenience to place of landing of the goods, with every facility for receipt and delivery, for sampling, examinations, &c., according to the description of goods to be stored. He will avoid increasing the number more than is necessary, due regard being had to the number of officers employed at the port, the time required for their attention at the stores, and the restrictions of the number of inspectors and officers by the act of 17th June, 1844. It being the wish of this Department to encourage the building of substantial fire-proof warehouses, where goods may be stored free from the risk of fire, and the construction of commodious vaults for the reception of wines and distilled spirits, such buildings being required by our rapidly increasing commerce, as well as to prevent or diminish the disastrous fires in our great cities and the loss or refunding of the duty upon the goods, the collector will, in every instance, give the preference to buildings or vaults so constructed, more particularly where the same are built of brick, stone, and iron, the different floors separated by iron doors, and iron covers to hatchways, having no wooden or other combustible material whatever. In selecting between such fire-proof stores, the preference should be given to those having an iron roof and rafters, iron doors, window frames, sashes, and shutters, iron joists, iron slabs for floors, or other incombustible material, and iron, beams and pillars where necessary. Should the owner or occupant of any store, cellar, or yard, neglect or refuse to pay to the collector the sum required by these instructions, for the use of an inspector or inspectors, as the case may be, or fail or refuse to comply with any law regulating the storage of merchandise, or any rules or regulations issued by this Department or by the collector for the safety of the goods so stored, the collector shall refuse permission to deposit goods in, or to deliver any from, such store, and report the facts at once to this Department for its further action. |