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may be in possession of the necessary information to enable it to determine upon a just and proper tariff of such commissions, you are directed to procure, through the United States appraisers at your port, and transmit to the Department with as little delay as possible, a list or table in column form, exhibiting the several principal articles imported into your port, alphabetically arranged, the country of production or manufacture, and place from whence imported-and the usual rate of commission charged in each case. R. J. WALKER, Secretary of the Treasury.

[No. 8. ]

TREASURY DEPARTMENT, June 5th, 1848. Your attention is called to the circular instructions from this Department, of the 24th March, 1847, on the subject of allowance for deficiency, &c. It is represented that at some of the ports, notwithstanding those instructions, allowance is made for fare and draft, beyond the actual deficiency. This must in no case be permitted; nor can any allowance be made in any case, whether under the name of tare or draft or otherwise, beyond the actual deficiency which has occurred during the voyage of importation, by stress of weather, or accident at sea As it regards allowance for lost or missing packages or separate articles, included in the manifest, but not found on board the vessel at the time of her unlading in the United States, you will be governed by the regulation in the circular of 31st December, 1847, page 1: but in cases where no such package has been lost or missing, no allowance or abatement of duties can be made for any alleged deficiency in any of the packages imported; such allowance or abatement of duties being exclusively confined to the actual deficiency of any article which may be discovered in packages when opened and examined, as prescribed in the last proviso to the 21st section of the Tariff act of 30th August, 1842; it being observed as enjoined in the circular of 31st December, 1847, that such allowance can then only be made in cases where it shall satisfactorily appear to the appraisers, that the package had not been before opened, after its shipment for the United States, and where the package has not passed out of the custody of the officers of the customs.

[ No. 9.]

R. J. WALKER, Secretary of the Treasury.

TREASURY DEpartment, June 6th, 1848.

The particular attention of Collectors and other officers of the Customs is called to the annexed* act of Congress, entitled "An act to provide for the ventilation of Passenger Vessels, and for other purposes," approved 17th May, 1848, with instructions for the strict enforcement of its provisions.

It is to be observed, that the number of passengers that a vessel may be entitled to carry, is not, as under former laws, to be computed by her tonnage, but by her capacity, according to the dimensions of the apartment or apartments occupied by the passengers, allowing for each passenger, as provided by the act of 22d February, 1847, a space of fourteen clear superficial feet of deck, if such vessel is not to pass within the Tropics during the voyage, and if passing within the Tropics twenty clear superficial feet of deck for each passenger; and on the orlop deck (if any) thirty clear superficial feet for each passenger: Provided, as required by the 8th section of the act now under consideration, "that when the height or distance between the decks of the vessels referred to in the 1st section of the act to regulate the carriage of passengers in merchant vessels," approved 22d February, 1847, "shall be less than six feet, and not less than five feet, there shall be allowed to each passenger sixteen clear superficial feet on the deck, instead of fourteen as prescribed in said section; and if the height or distance between the decks shall be less than five feet, there shall be allowed to each passenger twenty-two clear superficial feet on the deck." Each passenger's berth is to be included and embraced within the respective spaces before indicated; but, as enjoined by law, said spaces must be unoccupied by stores, or other goods not being the personal luggage of such passengers." The number of her berths is limited to two, with an interval between the floor and the deck or platform of at least six inches, and each berth to be "at least six feet in length, and at least eighteen inches in width for each passenger." Due regard must be had to the foregoing provisions of law in estimating the number of passengers the vessel is entitled to carry. In computing the number of passengers "all children under the age of one year, at the time of embarkation," are excluded from such computation, consequently all children over one year are in contemplation of law to be deemed and treated as separate passengers.

The language of the act regulating the apparatus for ventilation, cooking, &c., and prescribing the allowance of water and provisions to be provided by each vessel according to her legal passenger capacity, is conceived to be so precise and explicit as to call for no elucidation on these points by the Department at this time.

The requirements of the 5th section of the act regulating the duties of the Captain-the cleansing of the vessel, &c.—must be rigidly observed and enforced.

In pursuance of the 7th section, the Collector will appoint and direct one of the Inspectors of the Customs, at his port, to examine and report upon the subjects therein indicated. In the selection of this officer, care must be taken to devolve the duty upon one fully competent for its faithful discharge.

It will be seen that the regulations and restrictions imposed by this act do not apply to cabin passengers in the case of vessels transporting such passengers between the United States and Europe.

It will be perceived that the 9th section prescribes the time when the act takes effect in respect to vessels sailing from ports in the United States, and also in respect to vessels sailing from ports in Europe; in the former case thirty days, and in the latter sixty days, from the time of its approval, to wit, the 17th May, 1848.

[ No. 10. ]

R. J. WALKER, Secretary of the Treasury.

TREASURY DEPARTMENT, June 10th, 1848.

It being represented to this Department that frauds to a great extent are practised in obtaining fishing bounties, by vessels not entitled by law to receive them, I have to enjoin upon you increased vigilance in regard to this class of claims, and to direct that special instructions be immediately given by you to the Inspectors and other subordinate officers within your district, pointing out such means, in the vigilant performance of their duties, as may appear to you best calculated to aid you in the detection and arrest of such frauds.

The certificate as to the character, equipment, and crew of vessels entitled to the bounty, as prescribed in Treasury instructions of the 22d February, 1842, should in all cases be required; and before payment of the bounty, you should be fully satisfied, by proof adduced to you, that the vessel claiming had been actually employed in fishing for the FULL TERM, as prescribed by law, of the fishing season.

In all cases of application for the bounty, unaccompanied by such proofs, you will refuse payment of the same; and in all cases where, from the attending circumstances, well-grounded suspicion of fraud may arise, you will promptly take the proper steps for the punishment of the offender, in the manner provided by law.

[No. 11. ]

R. J. WALKER, Secretary of the Treasury.

TREASURY DEPARTMENT, June 12th, 1848.

From representations recently made to this Department, in reference to appraisements and allowances for damage on goods imported into some of the ports of the United States, and, after due investigation of the subject, it is deemed expedient, in order to guard the revenue from possible abuses, while a just protection is extended to the rights and interests of the fair importer and dealer, that the following instructions should be strictly observed:*

The clerks or examiners in the appraiser's office shall in no case receive invoices, appraisement orders, or orders for appraisement and

See the Laws of 1848.

States appraisers to see that the true name of the manufacturer, and also the place where said articles were prepared, are "legibly affixed to each parcel by stamp, label, or otherwise," as required by the second section of the act. In default of these requisites, the collector will immediately report the case, with all the facts, to the United States District Attorney, in order that he may institute the necessary legal proceedings to obtain a decree of condemnation and forfeiture of the articles in pursuance of the act. When a decree of condemnation and forfeiture, for the causes before stated, takes place, an immediate examination of the articles, in the manner indicated in the third section of the act, must be had to ascertain whether all or any of the articles contained in the importation possess the standard of strength and purity therein required. If any articles do not agree with these standards they cannot be sold, like other forfeited goods, as it would defeat the object of the law thus to throw upon the community adulterated and spurious drugs and medicines. Such portion of the importation as may prove to possess the proper standard of strength and purity may be immediately sold, and the proceeds accounted for as in ordinary cases of forfeiture. But the adulterated and spurious articles contained in the importation must be destroyed in the manner hereinafter mentioned. It will be observed, on reference to the third section of the act, that all imported "drugs, medicines, and medicinal preparations, &c." are to be tested in reference to strength and purity by the standards established by the "United States, Edinburg, London, French, and German pharmacopoeias and dispensatories." It is not conceived to be the intention of the law that the articles referred to should conform in strength and purity to each and all of those standards, as such conformity is believed to be impracticable, owing to the variations in those standards. If, therefore, the articles in question be manufactured, produced, or prepared in England, Scotland, France, or Germany, as the case may be, and prove to conform in strength and purity to the pharmacopoeia and dispensatory of the country of their origin, said articles become exempt from the penalties of the law. All articles of the kind mentioned, produced, manufactured or prepared in any other country than those before mentioned, must conform in the qualities stated to the United States pharmacopoeia and dispensatory.

In case of appeal from the report of the special examiner, as provided for in the fourth section of the act, the collector will exercise proper judgment and discretion in the selection of an analytical chemist possessing the qualifications and standing required by the act, to make the prescribed analysis, previously taking from the owner or consignee a sufficient deposite of money to defray the expenses of the analysis, and when completed returning to the owner or consignee any excess of money thus deposited.

Upon application to export any adulterated and spurious articles in pursuance of the fourth section, proper bond and security must be taken for the exportation and production of proof of landing abroad, as in the case of exportation of goods for benefit of drawback, or from public warehouse.

It will be perceived that the fifth section provides for the appointment at certain designated principal ports of special examiners of "drugs, medicines, chemicals, &c.," and makes it the duty of the Secretary of the Treasury "to give such instructions to the collectors of the customs in the other collection districts as he may deem necessary to prevent the importation of adulterated and spurious drugs and medicines." When, therefore, importations of drugs, medicines, chemicals, &c., take place at any port of entry other than those enumerated in the fifth section of the act, the collector of the port will appoint, in pursuance of the provisions of the sixteenth section of the act of 1st March, 1823, to be compensated at a per diem rate of five dollars when employed, some respectable person, deemed by the collector to possess suitable knowledge and qualifications to make examination and report on the value and quality of the articles according to the standards prescribed by the act. In case of dissatisfaction, and appeal taken by the owner or consignee from said examiner's report, the same course in respect to analysis, and the expenses and proceedings connected therewith as required at the principal ports, will be pursued. In case a suitably qualified person to act as special examiner cannot be found at the port or convenient thereto; or, when analysis is called for, a properly qualified analytical chemist cannot be conveniently obtained at said port, the collector will immediately so advise the Department, in order that a special examiner or analytical chemist, according to the circumstances, may be detailed from one of the principal ports to make the examination or analysis at the port of arrival.

The reports of the special examiners, as also the analysis of the analytical chemists, must be made in writing, and signed by them respectively, and filed in the custom-house. Whenever any articles are to be destroyed, as required by the fourth section of the act, they must be conveyed to some suitable place, and proper means, to be prescribed by the special examiner or analyst, be used for their safe and effectual destruction, and executed in the presence of an officer of the customs detailed by the collector for the purpose. Before destruction of the articles a particular description or statement of the same must be prepared, containing the name of the importer or owner, the date of importation, the name of the vessel, and the place from whence imported, with the character and quantity of the articles and the invoice value. The fact of their having been destroyed must be certified on said statement by the officer detailed for the purpose. These statements must be filed in the custom-house, and returns prepared therefrom must be rendered quarterly to the Department.

Before the special examiners appointed under this act can enter on the discharge of their duties, the following oath or affirmation, to be administered by the collector, must be taken and subscribed by them, viz:

I, A. B., having been appointed by the Secretary of the Treasury special examiner of drugs, medicines, chemicals, &c., within and for the port and district of- —, do solemnly, sincerely, and truly swear (or affirm) that I will diligently and faithfully perform the duties of said office as prescribed by the act to prevent the importation of adulterated and spurious drugs and medicines, approved 26th June, 1848, and will use my best endeavors to prevent and detect frauds upon the revenue of the United States. I further swear (or affirm) that I will support the Constitution of the United States. Signed, - day of

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A. D. 184.

Sworn (or affirmed) before me this
These oaths or affirmations must be forwarded for file in the Department.

[No. 14.]

A. B.

C. D., Collector.

R. J. WALKER, Secretary of the Treasury.

TREASURY DEPARTMENT, July 17th, 1848.

From representations made to this Department in reference to the rendition of certain accounts and abstracts, as required in the circular instructions of the 15th ultimo, it is deemed proper to advise you that, in the principal ports, where from the number and amount of importations it shall be found impracticable, with a due regard to accuracy, to prepare and transmit the quarterly accounts of the customs and the commercial abstracts within a shorter period, the term of sixty days after the expiration of the quarter will be allowed by the Department for the rendition of such accounts and abstracts.

[No. 14.]

R. J. WALKER, Secretary of the Treasury.

TREASURY DEPARTMENT, August 5th, 1848.

It is deemed proper by this Department, in reference to importations of the article called by the importers "Manilla Hemp Cloth," that, to entitle such article to entry at a duty of 20 per cent. ad valorem, under the provisions of the 3d section of the Tariff act of 1846, all the principal appraisers unite in the opinion, concurred in by the collector of the port, that the article is distinct in its commercial character from "Grass Cloth," as generally known in commerce. R. J. WALKER, Secretary of the Treasury. TREASURY DEPARTMENT, August 7th, 1848.

[No. 15.]

In consequence of applications repeatedly coming up for the interposition of the Department, in the nature of appeals by importers of particular descriptions of goods, from the decision of the United States appraisers on the subject of discounts and bounties, embraced in invoices

of such goods, it is deemed necessary to reiterate the instructions and regulations heretofore issued on these subjects, accompanied by such additional views and explanations as further information and consideration seem to call for.

The Department has no reason to doubt, but on the contrary confidently believes, the United States appraisers, from their position and experience, to be familiar with the cases and description of goods in which the uniform course of trade sanctions and establishes allowances for discounts and bounties, and the usual rates of such allowances. Hence the instructions and regulations of the Department are not designed to restrict the appraisers in the free exercise of their good judgment in the duties devolved upon them by law. Consequently, in making appraisements to determine the dutiable value of goods, they must decide whether said allowances are authorized by uniform and established usage, and if so, whether the rates stated in the invoice are in accordance with said usage.

As the same provision of law sanctioning allowances for discounts, also enumerates " bounties or drawbacks," the same principles and regulations heretofore enunciated in regard to the former, must be applied to the latter. As prescribed, therefore, in the circular instructions of the 25th November, 1846, and renewed in those of the 31st December, 1847, "discounts are never to be allowed in any case, except on articles where it has been the uniform and established usage heretofore, and never more than the actual discount positively known to the appraisers, and not to be allowed unless exhibited on the invoice; but if appearing on the invoice, although not deducted from the foot of the same, to be allowed."

The rates to be allowed in case of discounts or bounties, can be only such as are usual or most general in the market where the goods are purchased. The discounts made by any one house or firm to their customers, are not to be considered the established and uniform rates, when such rates are above the usual and common rates in the market for the same description of goods.

When all the appraisers are satisfied that the allowance of any discount named in the invoice will not reduce the goods below their actual market value, then said discount may be allowed.

As heretofore prescribed, no discount can be allowed on invoices of Irish linens beyond 21⁄2 per cent.

Any tax, transit, or export duty, imposed on goods in the country from whence imported, must be included amongst the dutiable charges. Forced sales of goods in the foreign market at reduced prices, under extraordinary and peculiar circumstances, cannot be taken as the true market value of such goods. When trade is paralized by revolution or insurrection, and sacrifices of goods take place, sales thus made, not being characterized by the ordinary free and healthy state of trade, do not, it is conceived, form proper data for the establishment of the "actual market value" in contemplation of law.

[ No. 16.]

R. J. WALKER, Secretary of the Treasury.

TREASURY DEPARTMENT, August 14th, 1848.

Congress having by the annexed act, entitled "An act to regulate the exchanges of certain documents and other publications of Congress," approved 26th June, 1848, adopted the system of international exchanges, thereby manifesting a due appreciation of its importance and value, the duty devolves upon the Department to aid in carrying out the intentions of Congress, by the establishment of such need ful regulations as will, whilst facilitating this great enterprise, protect the system itself from abuse, as well as the revenue from any attempted frauds and impositions.

It will be perceived that this act exempts from duty "all books" transmitted through the agents appointed by the Joint Committee on the Library, "for the use of the Government of the United States, or of any government of a State or of its Legislature, or of any Department of the Government of the United States or of a State, or of the Academy at West Point, or of the National Institute."

The Joint Library Committee of Congress, under date of the 25th of July, 1848, in pursuance of the authority vested in them by the before mentioned act, adopted, among others, the following resolutions, viz:

"Resolved, That Alexander Vattemare be appointed agent to the Joint Committee on the Library to carry into effect the donation and exchange of such books and other publications, as are or shall be placed at the disposal of the committee for this purpose, under the act 'To regulate the exchange of certain documents and other publications of Congress'-said agent to be in all respects subject to the direction of the committee."

"Resolved, That the said Vattemare's agency shall extend only to exchanges between the United States and foreign countries and governments, and not to domestic exchanges."

By the foregoing resolutions, it will be perceived that the agency to conduct these exchanges has been conferred upon Mr. Alexander Vattemare, the author of the system, to whose talents, zeal, and indefatigable exertions the civilized world is indebted for the conception and consummation of the system, destined, it is confidently believed, to realize all the benefits anticipated by its distinguished author and promoter.

According to the suggestion of Mr. Vattemare, the central agency of this enterprise will be established at Paris, with subordinate agencies in the capitals of other States or countries uniting in the system. To prevent fraud and imposition, all documents and other publications transmitted to the United States must bear the stamp of the Central Agency at Paris, to be impressed, in the case of books or pamphlets, on the first and last pages of the text of each volume; in the case of charts, maps, prints, &c., the stamp to be on some convenient place on the face thereof. The boxes or packages will be addressed to the care of the Collector of the Customs of the Port in the United States to which they may be shipped, accompanied by a letter of advice and a descriptive list. On their arrival, the Collector is enjoined to take careful charge of the same-notifying the Department of their receipt, and await instructions for their disposal. R. J. WALKER, Secretary of the Treasury.

AN ACT to regulate the exchange of certain Documents and other Publications of Congress.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That the Joint Committee on the Library shall appoint such agents, as they may from time to time deem requisite, to carry into effect the donation and exchange of such documents and other publications as have been, or shall be, placed at their disposal for the purpose.

SEC. 2. And be it further enacted, That all books transmitted through such agents for the use of the Government of the United States, or of any government of a State or of its Legislature, or of any department of the Government of the United States, or of a State, or of the Academy at West Point, or of the National Institute, shall be admitted into the United States duty free.

SEC. 3. And be it further enacted, That the sum of two thousand dollars is hereby appropriated, out of any money in the Treasury not otherwise appropriated; and the same is put at the disposal of the Library Committee, for the purpose of carrying into effect such agency, and donation, and exchange, and of paying the expenses already incurred in relation thereto. Approved June 26, 1848.

[ No.

TREASURY DEPARTMENT, August 15th, 1848.

The Minister of the French Republic to the United States has brought to the notice of this Department a decree of the Government of that Republic, bearing date of the 10th June of the current year, which provides for the payment of bounties on the exportation from the ports of that Republic, on certain articles manufactured from silk, flax, or hemp.

A copy of the decree in question, in the original French, is enclosed, taken from the "Moniteur," the paper through which the official decrees and proceedings of the Government of the French Republic are promulgated, furnished to this Department, at the instance of the French Minister, from the files of the Department of State of the United States.

The bounty of 4 per cent., granted by this decree on the articles therein specified, is regarded by this Department as falling within the description referred to in the circular of the 7th instant, for which allowance is to be made in the assessment of the dutiable value of im

ports. You will please communicate this letter or a copy thereof, with a copy of the decree in question, to the appraisers of your port, for their information and direction. R. J. WALKER, Secretary of the Treasury.

[Copied from the Moniteur of 15th June, 1848.]

Republic Française-Liberté, Egalité, Fraternité-Au nom du Peuple Française.

"La commission du pouvoir exécutif sur la proposition du Ministre de l'Agriculture et du Commerce, et vu l'urgence.

"Considérant que le developpement du travail est une condition essentielle et urgent de l'ordre et de la vraie liberté, et que l'un des moyens les plus efficaces de l'encourager est de faciliter l'exportation des produits nationaux. Vu les lois des 21 Avril, 1818; 7 Juin, 1820; 17 Mai, 1826; 28 Juin, 1833; 2 et 5 Juillet, 1836; 6 Mai, 1841; 9 et 11 Juin, 1845.

Arrête.

"ART. 1. A partie du 15 Juin courant jusqu'au 31 Decembre de la présente année, les primes ou drawbacks etablis par les lois des 21 Avril, 1848; 7 Juin, 1820; 17 Mai, 1826; 28 Juin, 1833; 2 et 5 Juillet, 1836; 6 Mai, 1841; 9 et 11 Juin, 1845; seront augmentés de 50 per cent.

ART. 2. Pendant le même espace de temps les tissus de soie et de flueret, les fils et tissus de lin et de chanvre de fabrication Française, recevront, à la sortie, une prime de 4 per cent. de la valeur, en fabrique des dits tissus et fils.

"ART. 3. Les contestation, entre la douane et les exportateurs, quant à la valeur des produits déclares pour l'exportation, seront déferés à l'examen des commissaires exports établis prés le departement de l'agriculture et du commerce par le art. 19 de la loi du 27 Juillet, 1822. "ART. 4. Toute fausse declaration tendant à obtenir une prime superieure à celle que seriat due, sera punie des peines édictées par l'art. 1, section 2, de la loi du 5 Juillet, 1836, et l'art. 10 de la loi 6 Mai, 1841.

"ART. 5. Le ministre de l'agriculture et du commerce, et le ministre des finances son chargés, chacun en ce qui le concerne, de l'execution du présente arrêté, qui sera inséré au Bulletin des Lois et au Moniteur. "Fait en conseil, au Luxembourg, le 10 Juin, 1848. Les membres de la commission du pouvoir. "Exécutif,

"Le Ministre de l'Agriculture et du Commerce, "Le Secretaire,

[ No. 18. ]

ARAGO, GARNIER, PAGES, MARIE, LAMARTINE.

FERD. FLOCON.
PAGUERRE."

TREASURY DEPARTMENT, August 19th, 1848.

The attention of the officers of the customs is called to the subjoined provisions contained in the Civil and Diplomatic Appropriation Act, approved the 12th instant, exempting from duty certain mentioned articles "specially imported in good faith, for the use of 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."

To authorize an entry free of duty of any of the articles enumerated in the act, there must be produced, at the time of making entry, a certified copy of the order given for their importation by the principal or some appropriate officer of the incorporated society, or of the college, academy, school, or seminary of learning, bearing date anterior to their shipment from a foreign port; and declaration to this effect must be made under oath or affirmation on entry of the articles. 'MCCLINTOCK YOUNG, Acting Secretary of the Treasury.

Extract from an "Act making appropriations for the Civil and Diplomatic Expenses of Government, for the year ending the 30th day of June, 1849, and for other purposes," approved 12th August, 1848.

"For refunding certain duties paid by colleges, academies, schools, and seminaries of learning in the United States, on philosophical apparatus, instruments, books, maps, and charts, agreeably to the provisions of an act passed July thirtieth, one thousand eight hundred and forty-six, entitled "An act reducing the duty on imports, and for other purposes," the sum of seven thousand dollars; and hereafter, all 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, provided the same be specially imported in good faith for the use of 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, shall be imported into the United States free of duty; any thing in the act above named to the contrary notwithstanding."

[No. 19. ]

TREASURY DEPARTMENT, September 9th, 1848.

In consequence of applications coming up for the interposition of the Department, in cases of seizure, under the provisions of the 9th section of the act, approved 3d March, 1845, entitled "An act allowing drawback upon foreign merchandise exported in the original packages to Chihuahua and Santa Fé, Mexico; and to the British North American provinces adjoining the United States;" it becomes proper to advise the Collectors in the districts referred to on the Lake Frontiers, on the construction and views of the provisions of this act entertained by the Department.

It is not conceived that the law interdicts the reimportation, in good faith, of any goods that may have been duly exported and landed in the adjoining British provinces, and proof produced of the description required by its provisions, and proper cancellation had of the export bond. On the contrary, the 11th section seems to contemplate bona fide reimportations, and authorizes the Department to establish rules and regulations" to prevent illegal reimportation" of any such goods.

The section above referred to provides, "That no goods, wares, or merchandise exported according to the provisions of this act, shall be voluntarily landed or brought back into the United States." This landing or bringing back applies to goods, &c., that have not actually been carried out of the United States, and landed and entered at the foreign port, and the proof of these facts, as required by the 8th section of the act, obtained and produced. In all cases, therefore, where these requirements have been strictly complied with, and the export bond given in the particular case shall have been duly cancelled, the goods may be reimported in good faith at any time thereafter, on due entry, and paying and securing payment, of the import duties according to law.

[No. 19.]

MCCLINTOCK YOUNG, Acting Secretary of the Treasury.

TREASURY DEPARTMENT, September 16th, 1848.

This Department having already announced that the holders of Certificates of Mexican Indemnity, issued by it, will be paid on the 27th October next, further notice is issued in response to applications addressed to the Department, inquiring as to the rule by which interest will be calculated in the payment of said certificates.

This Department has decided that the instalments payable by the Republic of Mexico, with interest at eight per centum per annum, computed to the day on which each was payable, shall form aggregate sums, on which interest at eight per centum per annum will be allowed from such days respectively, until the 27th day of October, 1848, unless sooner paid.

Holders of these certificates are requested to forward them forthwith to the Fifth Auditor of the Treasury, who will duly acknowledge their receipt. It is important for the holders that their certificates should be transmitted at an early day, otherwise the necessary calculations of interest, if they are presented at a late day, might prevent their payment on the day specified by the Department, and on which interest will cease as already announced. Successful bidders for the loan of 1848, who hold certificates of Mexican indemnity, may at any time before the 27th October next present them for payment, provided they will appropriate the amount payable thereon, out of the Treasury, towards the deposite and payment of their subscriptions. Fractions of the amount payable on certificates so surrendered, less than fifty dollars, will be paid in cash, as certificates of the loan of 1848 cannot be issued for a less sum than fifty dollars, and the Department will not issue any certificate including a fractional part of that sum. The interest on the certificates of the loan, issued on the surrender of certificates of Mexican indemnity before the 27th October next, will commence from the date of such surrender. MCCLINTOCK YOUNG, Acting Secretary of the Treasury.

[ No. 20. ]

TREASURY DEPARTMENT, September 29th, 1848.

As the 14th section of the Tariff act of 30th August, 1842, enacts that the drawback to be allowed upon the exportation of foreign sugar refined in the United States, shall be equal in amount to the duty that was paid on the foreign sugar from which the refined was manufactured, and no more, to be ascertained under such regulations as shall be prescribed by the Secretary of the Treasury; and it being found upon due investigation of the subject, that the drawback of "two cents and one-sixth of a cent," authorized by the circular instructions of the 17th of February, 1847, is greater in amount than the duty paid on foreign sugar from which the refined is now being and hereafter may be manufactured, owing to a reduction in the foreign market value on which the import duty of thirty per cent. is assessed under the Tariff act of 30th July, 1846, it becomes proper further to regulate the matter in conformity with law.

The drawback hereafter to be allowed on due exportation of foreign sugar refined in the United States, imported since the first day of January, 1848, under the present tariff, if exported within three years next preceding the date of importation, is fixed at one cent and one-half cent (1) per pound, subject to the deduction from said drawback of two and one-half per cent., prescribed by the 15th section of the Tariff act of 30th August, 1842: Provided, always, that the exporter of such refined sugar shall, by his own affidavit and by other evidence, prove to the satisfaction of the Collector receiving the export entry of said refined sugar for the benefit of drawback, that the foreign sugar from which the same shall have been manufactured was imported since the first day of January, 1848. MCCLINTOCK YOUNG, Acting Secretary of the Treasury.

[No. 21.]

TREASURY DEPARTMENT, October 7th, 1848.

On the 30th of May last, upon the exchange of ratifications of our treaty with Mexico, California became a part of the American Union ; in consequence of which, various questions have been presented by merchants and collectors for the decision of this Department.

By the Constitution of the United States, it is declared that "All Treaties made, or which shall be made, under the authority of the United States, SHALL BE THE SUPREME LAW OF THE LAND." By the treaty with Mexico, California is annexed to this Republic, and the Constitution of the United States is extended over that territory and is in full force throughout its limits. Congress also, by several enactments subsequent to the ratification of the treaty, have distinctly recognised California as a part of the Union, and have extended over it in several important particulars the laws of the United States.

Under these circumstances, the following instructions are issued by this Department:

1st. All articles of the growth, produce, or manufacture of California, shipped therefrom at any time since the 30th May last, are entitled to admission free of duty into all the ports of the United States.

2d. All articles of the growth, produce, or manufacture of the United States, are entitled to admission free of duty into California, as are also all foreign goods which are exempt from duty by the laws of Congress, or on which goods, the duties prescribed by those laws have been paid to any Collector of the United States, previous to their introduction into California.

3d. Although the Constitution of the United States extends to California, and Congress have recognised it by law as a part of the Union, and legislated for it as such, yet it is not brought by law within the limits of any collection district, nor has Congress authorized the appointment of any officers to collect the revenue accruing on the import of foreign dutiable goods into that territory. Under these circumstances, although this Department may be unable to collect the duties accruing on importations from foreign countries into California, yet, if foreign dutiable goods should be introduced there and shipped thence to any port or place of the United States, they will be subject to duty, as also to all the penalties prescribed by law when such importation is attempted without the payment of duties.

[No. 22.]

R. J. WALKER, Secretary of the Treasury.

TREASURY DEPARTMENT, October 25th, 1848.

Questions having arisen in regard to the duties and powers of surgeons employed in the marine hospitals of the United States, it is deemed proper to prescribe and publish the following general regulations on the subject:

1st. That the surgeon shall decide whether the diseases of the applicants for admission to the hospital are such as to entitle them to relief under the instructions of the Department.

2d. That the regulation and government of the hospital establishment, in all that relates to the preservation of order, the promotion of health and cleanliness, diet and medicine for the sick, proper nursing, and the burial of the dead, shall be under the control and management of the surgeon, who shall prescribe and publish the rules which are to govern its inmates.

3d. That the surgeon may employ a medical student or hospital pupil, when the wants of the sick require it, to aid him in the professional duties of the institution. He will reside in the family of the steward, be subsisted from the stores of the hospital, and be entitled to the wages of a nurse.

4th. Medicines, (when not otherwise directed by the Department,) surgical instruments, and other articles required in the professional duties of the establishment, will be provided by the surgeon with the concurrence and assent of the Collector.

5th. Provisions for the subsistence of the sick, and all other persons employed in the hospital, (the surgeon and his family excepted,) are to be supplied as at present; and so also of all hospital furniture and other supplies not herein excepted. Besides the duties of the steward in these particulars, he shall superintend, with the aid of the matron, the labors of all persons employed in and about the establishment, (nurses excepted,) and co-operate with the surgeon in enforcing the police regulations of the hospital.

[No. 23. ]

R. J. WALKER, Secretary of the Treasury.

TREASURY DEPARTMENT, November 2d, 1848.

You will please transmit to this Department, at as early a period as practicable, a statement, showing, First, The dutiable value of foreign goods remaining in warehouse in your port on the 30th of June, 1846; also on the 30th of June, 1847; the 30th of June, 1848; and the 30th of September, 1848, separately; as also the duties accruing on said goods at each of said periods.

Second. The dutiable value of the foreign goods warehoused in your port, separately, during each of the following periods, namely: the quarter ending the 30th of June, 1846, the fiscal year ending the 30th June, 1846, the fiscal year ending the 30th June, 1847, the fiscal year ending the 30th June, 1848, and the quarter ending 30th of September, 1848'; as also, separately, the duties accrued on the said goods during each of said periods.

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