The time at which any article is, in these returns, to be taken as imported, is the date of entry-that is to say, when the duty, if the article is dutiable, is paid or secured; or, if not dutiable, when the article is entered and the quantity and value ascertained. In like manner, the time at which the exports are to be taken as made, is the date of the manifest thereof.

In following, as you will do, for obtaining the proper results, the rule for collecting duties, prescribed in the Circular of the 15th June, 1853, touching the accounts of collectors, there will be excesses and deficiencies in quantity and value on the amount of duties entered, arising in cases of subsequent liquidation of the invoices, and of the allowance of claims for damage, leakage, &c, whether made by authority of the col· lector or of this department. Regular accounts of these excesses and deficiencies are to be kept, and the balances carried into the abstracts of the quarter next succeeding that in which the duties may have been received. These excesses and deficiencies will be shown by your books, and statements of them may, from time to time, be requested; but they will not appear as a distinct item in the returns now required. The amounts will be deducted or added, as the case may be, to the other transactions of the quarter, and the balance or result only appear as the imports of the quarter.

The time for transmitting these returns will be within the same period for the close of the quarter, as that prescribed for the monthly accounts after the close of the month, namely, within three days in the smaller ports, and within seven days at other ports, from the close of the quarter.

If any returns are received which are not made in conformity with the instructions, or are otherwise inaccurate or defective, and are returned by the register for correction, the collectors will make such correction in not more than three days from the time of their receipt, and again transmit them to the register.

No change is intended in the form of the returns of navigation, but only in the time of the rendition thereof. This will hereafter be the time when the returns of imports and exports are by this instruction required to be rendered.

JAMES GUTHRIE, Secretary of the Treasury.

SUPERVISION AND INSPECTION OF STEAMBOATS.

GENERAL REGULATIONS. NO. 32.

CIRCULAR TO SUPERVISING AND LOCAL INSPECTORS OF STEAMBOATS.

TREASURY DEPARTMENT, August 7, 1854.

For the purpose of limiting and restricting the expenditures under the act of August 30, 1852, relating to steamboats, to the necessary and proper objects thereof, it has become the duty of this department to apprize the supervising and local inspectors that no allowance for contingent and incidental expenses will hereafter be sanctioned, unless estimates showing in detail the articles required and their cost, shall be transmitted to and approved by this Department, previous to their purchase or procure

ment.

The only charges in the accounts of supervising and local inspectors exempted from the necessity of such previous estimates, are for travel and transportation of instruments, which must be supported as required by the general regulations of May 10, 1853.

The estimates should be accompanied with such proper explanations of the occasion for the proposed expense as may supersede the delay of calling for further explanaJAMES GUTHRIE, Secretary of the Treasury.

tion.

DUTIES OF OFFICERS IN BONDED WAREHOUSES.

GENERAL REGULATIONS. NO. 28.

TREASURY DEPARTMENT, July 18, 1854. Collectors of Customs and Naval Officers are hereby instructed, that, in future, all orders to inspectors and officers in charge of bonded warehouses to send and receive bonded merchandise, as per forms Nos. 12 and 15, accompanying the warehousing regulations of the 17th February, 1849, must be countersigned by the naval officer as well as signed by the collector; and no bonded goods will, hereafter, be permitted to be removed from the warehouse, to which they were originally sent, except on an order signed by the collector and countersigned by the naval officer.

It will also be the duty of the naval officer to examine, from time to time, as often as may be convenient, the goods in all the bonded warehouses at the port where he is stationed, and thus ascertain whether they agree with the accounts required to be kept of such merchandise in bond.

The accounts of the officers in charge of bonded warehouses, as directed by the general regulations No. 26, of the 26th June, after being faithfully compared with the accounts in the collector's office, and before their transmission to the Department, must, in all cases, be attested by the naval officer.

Very respectfully, your obedient servant,

JAMES GUTHRIE, Secretary of the Treasury.

OF DESTRUCTION OF GOODS WHILE IN WAREHOUSE OR IN TRANSITU.

GENERAL REGULATIONS. NO. 29.

TO COLLECTORS AND OTHER OFFICERS OF THE CUSTOMS.

TREASURY DEPARTMENT, July 19, 1854.

In view of the applications presented to the Department under the 8th section of the warehousing law of the 28th March, 1854, for relief from duties, in case of the destruction, in whole or in part, of bonded goods, while in warehouse or in transitu, under warehouse transportation bond, from one port to another, it is deemed proper to state, for the information and government of collectors and other officers of the customs, that the law proposes relief where actual injury is incurred, or the property is destroyed, in whole or in part, by accidental fire, shipwreck, or like casualty, but does not provide for deterioration from dampness or other like cause in the warehouse or in transitu under bond.

Application for relief, under the 8th section of the act of 28th March, 1854, must be made in writing, under oath or affirmation, by the claimant to the collector of the port where the alleged injury or destruction, in whole or in part, of the goods, wares, and merchandise, by accidental fire, or other like casualty, occurred, setting forth that the same happened while the goods remained in the custody of the officers of the customs, in a public or private warehouse, under bond, or in the appraisers' stores, or while in transportation, under bond, describing the place and manner of the accident, together with the extent of the injury, loss, or destruction, and the precise time when sustained.

This statement must be accompanied by proof by affidavits of two or more credible and disinterested persons, as to the injury, loss, or destruction aforesaid.

On receipt of the foregoing application and statement, the collector will subjoin thereto an official statement of the officers of the customs, connected with the custody of the goods, as to the facts stated by the claimant, together with a statement going to show that the store or building in question was, at the time of the occurrence, a duly constituted bonded warehouse, under the law, or appraiser's store, as the case may be.

The collector will report the foregoing to the Department, giving his views as to the character of the proof and the validity of the claim, stating the date of maturity and parties to each bond, the amount due on each, the amount of duties, if any, paid, together with any views or facts connected with the case he may deem useful in enabling the Department to discharge its duty under the law.

When damage is alleged to have occurred, in the course of transportation from one port to another, under bond, in pursuance of law and the regulations of the Department, the application of the party, sustained by evidence as heretofore prescribed, must be lodged with the collector within ten days after the landing of the merchandise, and while the goods are in the possession of the officers of the customs, and due appraisement will be made of the goods so alleged to be damaged, as in the case of damage occurring on voyages of direct importation from foreign ports.

It will be borne in mind, however, that no abatement of duties, satisfaction, or cancellation of the bonds will be made, under the 8th section of the act of the 28th March, 1854, without the previous sanction of the Department.

Collectors of the customs, receiving entries of merchandise, transported in bond, are further instructed to report such merchandise, in their weekly returns, as the part or the whole (as the case may be) of that included in the transportation bond, giving the name of the person who made the entry for transportation, and the date of his bond as reported by the collector at port of withdrawal in the triplicate entry and certified invoice, in the column under the head of " importer or owner," and omitting the name

of the consignee or person making rewarehousing entry, at port of destination, unless he be the same person who originally entered the merchandise for transportation.

When merchandise embraced in one entry is transported in various vehicles and at different times, on the arrival of the last parcel showing a full compliance with the transportation bond, the collector, in his weekly return, will state, opposite such parcel, under the name of the person who made the entry for transportation, and the date of his bond, the words "full compliance," as per form D appended.

To prevent embarrassments to merchants and officers of the customs, where merchandise is withdrawn for transportation, if, from any cause, the transportation papers cannot be forwarded by the first mail after its withdrawal, notice will be given by the collector at the port of withdrawal by the first mail thereafter, to the collector at port of destination of the fact of such withdrawal, accompanied by a statement of the description, quantity, consignee, and invoice value of the merchandise so withdrawn, in the form E, appended, to be followed by the second mail, by the triplicate entry and certified invoice in due form.

JAMES GUTHRIE, Secretary of the Treasury.

OF UNIFORMITY IN GAUGING IMPORTS.

GENERAL REGULATIONS. NO. 30.

TREASURY DEPARTMENT, July 25, 1854.

It is represented to this Department that a diversity of practice prevails at the several ports in the mode of gauging imports, and with the view of producing and securing uniformity in that respect, the attention of officers of the customs is called to the following regulations, and a faithful compliance with the same is hereby enjoined :

The instruments hereafter to be used at the several ports for all gauging purposes shall be those known as the Calliper's and Gunter's Scale, or the Sliding Scale.

A marking or scoring iron must also be used in all cases of gauging, for the purpose of marking or scoring the capacity and outs, as prescribed in the 39th section of the General Collection law of the 2d March, 1799.

The practice of allowing fractional gallons in noting the outs of casks when gauged, is represented to differ at the several ports; and for the purpose of producing uniformity in that respect, the following regulation will be observed, to wit:

On all casks exceeding the capacity of fifty gallons, no fractional gallons shall be marked; and on all casks of fifty gallons or less, (molasses excepted,) the fractional one-half (1) shall be used, as 1, 14, 2, 24, &c.

In order to facilitate the gauging of imports, the discharging officer must cause all casks, &c., required to be gauged, to be placed at suitable distances from each other -say two feet-with bungs up; and no city gauger, cooper, or other person can be permitted to interfere in any way with the merchandise until the United States gauger has performed his duty; and no person other than a sworn United States gauger shall be permitted to perform the duty of gauging imports, as prescribed by law, unless in the presence of the gauger, as his assistant, and by direction of the proper officer of the customs. Very respectfully,

JAMES GUTHRIE, Secretary of the Treasury.

OF THE TRANSPORTATION OF MERCHANDISE BETWEEN THE ATLANTIC AND PACIFIC PORTS.

GENERAL REGULATIONS. NO. 31.

TREASURY DEPARTMENT, August 1, 1851.

The following regulations are prescribed, under the provisions of existing laws, in regard to the transportation of merchandise between the Atlantic and Pacific ports of the United States by the Isthmus of Panama, the route by Juan de Nicaragua, and the Isthmus of Tehuantepec:

When merchandise in warehouse is withdrawn for transportation in bond, in such cases, on due entry and bonding in pursuance of law and regulations of the Department, one copy of the entry with the duties estimated thereon, and a certified copy of the invoice, with the appraiser's report thereon, must accompany the goods, and another copy be forwarded by the collector by the first mail to the collector at the port of destination.

On arrival of the merchandise at the foreign port on the route at which the same is to be shipped for its port of destination in the United States, the revenue agent or inspector stationed at such port, or, if there be no such agent or inspector, the United States consul will, with a view of ascertaining its identity with that described in the entry, inspect the merchandise and certify, on the copy of the transportation entry, the result of such examination, and the fact of the shipment of the same for its port of destination in the United States, to the collector of which the copy of the entry, so certified, must be presented on arrival of the merchandise, and the same must be entered for re-warehousing in the mode prescribed by law and the instructions of this Department.

In order to identify merchandise as of the growth, production, or manufacture of the United States, or of foreign origin and duty-paid, transported otherwise than in bond between the Atlantic and Pacific ports of the United States as aforesaid, manifests of the kind prescribed in the 11th section of the Statistical act of the 10th February, 1820, must be provided in duplicate, as required by the instructions of the 27th February, 1850-one to be retained by the collector of the port whence the the transportation takes place, and the other will accompany the goods.

At the last foreign port on the route whence the goods are to be shipped to their port of destination, the United States agent, if there be such agent there, and if not, the United States consul at said port, will inspect and examine the merchandise, and certify upon the manifest the due shipment of the same from the port. Upon arrival at the port of destination, the appraiser or appraisers, if practicable, shall examine the merchandise, and if not, the collector shall direct some proper officer of the revenue to examine the same; and if the collector shall be satisfied that the goods are those described in the manifest, he may grant a permit for their delivery to the parties entitled to receive the same; but if he be not satisfied on this point, he will exact the duty.

JAMES GUTHRIE, Secretary of the Treasury.

OF GOODS NOT REMOVED FROM WAREHOUSE AFTER THE PAYMENT OF DUES.

GENERAL REGULATIONS. NO. 33.

TO COLLECTORS AND OTHER OFFICERS OF THE CUSTOMS.

TREASURY DEPARTMENT, August 8, 1854.

The attention of collectors and other officers of the customs is called to the provision of circular new series, No. 67, dated February 9, 1852, which requires merchandise to be withdrawn at once from warehouse, after payment of the legal duties and charges thereon, the officers of the United States having no authority, under existing laws, to assume or continue the custody of merchandise on which all claims of the United States have been fully discharged.

It being represented that in some cases merchandise has been permitted, since the issuing of that circular, to remain in warehouse after the duties and charges have been fully paid, it is deemed necessary further to instruct the proper officers of the customs, that importers, owners or agents of any goods, wares, or merchandise now remaining in bonded warehouse, and on which the legal duties have been paid, must be forthwith notified, in writing, by the collector to remove the same from warehouse and custody of the officers of the customs within one month after the issuing of such written notice; and if not so removed, the goods, wares, and merchandise so remaining in the custody of the officers of the customs at the end of three months from the date of such notice, shall be treated and disposed of as is required by law and regulations in the case of unclaimed goods. In all cases hereafter where goods, wares, and merchandise shall be suffered by the importer, owner, or agent thereof, to remain in the custody of the officers of the customs for the period of five days after the payment of legal duties and charges thereon, and the issuing of the permit for their delivery, they will be treated as unclaimed, and will, at the close of one month from the date of such permit, be disposed of in the mode prescribed by law, and regulations in the case of unclaimed goods.

The special attention of collectors and other officers of the customs is called to the provisions of circular No. 34 of the 17th February, 1849, in regard to the exclusive use of warehouses for the storing of bonded merchandise. All bonded warehouses must be appropriated exclusively to the storing of goods, wares, and merchandise

duly bonded under the law and the regulations of the Department, and also such unclaimed goods as may from time to time be duly deposited therein on proper order.

Before any importer shall be permitted to use his store as a warehouse of class 2, as designated in circular 34 of the 17th February, 1849, he must, in addition to the requirements prescribed in that circular, enter into bond, in such sum and with such sureties as may be approved by the collector at the port and this Department.

Merchandise duly deposited in a warehouse under bond, and entitled under the law and the regulations of the Department still to remain in bond, can be removed to another warehouse at the port, without the previous and special authority of this Department, only when the lease may have expired and is not to be renewed, or when the collector may deem the warehouse insecure, or where importers may obtain the privilege of using stores of class 2, and may desire to remove thereto merchandise imported or owned by them and deposited in stores of other classes. In all such cases merchandise may be removed on due permit of the collector, countersigned by the naval officer.

A rigid enforcement of the foregoing regulations is enjoined on collectors and other officers of the customs. JAMES GUTHRIE, Secretary of the Treasury.

COMMERCIAL STATISTICS.

STATISTICS OF THE TRADE AND COMMERCE OF NEW ORLEANS.

In preceding pages of the present number we have given the usual annual statement and review of the Commerce of New Orleans for the year ending August 31st, 1854. The subjoined tables of exports, imports, arrivals and clearances of shipping, prices of Western produce, merchandise, &c., are derived from the same reliable source. In the Merchants' Magazine for November, 1840, volume 1., we published tabular statements of the trade and Commerce of New Orleans in each year from 1830 to 1840, which, in connection with similar statistics in the volumes of each subsequent year, form a complete statistical and historical view of the commercial progress of New Orleans for the last twenty-five years.

The following table shows the receipts of the principal articles from the interior during the year ending 31st of August, 1854, with their estimated average and total value, as compared with the previous year:

AMOUNT AND VALUE OF PRODUCE FROM THE INTERIOR INTO NEW ORLEANS.