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(90.)

CEDAR TELEGRAPH POLES AND CEDAR FENCE POSTS DUTIABLE AT 20 PER CENT.

"The Cedar" enumerated in the tariff acts as exempt from duty, refers exclusively to “cabinet woods unmanufactured,” and does not apply to cedar telegraph poles and cedar fence posts, which, as "wood unmanufactured not otherwise provided for," the Department has ruled, are liable to duty at the rate of 20 per cent. ad valorem, under the last subdivision of section 20 of the Act of March 2, 1861.-(Letter to Coll., Chicago, Ill., April 10, 1868.)

(91.)

CHANNEL ISLANDS INCLUDED IN THE TERM "EUROPE."

The Channel Islands are included in the term "Europe" in Department's circular in regard to importations of cattle.-(Letter to Thos. Hill, Esq., Baltimore, Md., April 11, 1868.)

(92.)

REAPPRAISEMENT NOT TO BE SET ASIDE EXCEPT FOR FRAUD.

In order to justify the setting aside of the action of collectors and appraisers in making a reappraisement of merchandise, it is requisite that there shall clearly appear to have been a violation or neglect in some important particular of the Laws or of the Regulations of the Department, or of official duty or propriety on the part of those officers. (Letter to Robert E. Randall, Philadelphia, April 10, 1868.)

(93.).

APPRAISEMENTS.

Appraisements are final unless appealed from by the importer, and cannot be disturbed or set aside except on clear evidence of fraud or informality on the part of the appraiser.-(Letter to Collector, Philadelphia, April 11, 1868.)

(94.)

SPECIE-ENTRY MUST BE MADE ON IMPORTATION OF-NO INVOICE REQUISITE.

Entry must be made of importations of specie. The courts have decided specie to be "goods, wares, and merchandise," and that it cannot be landed without a permit. A duly certified invoice of such importations, however, is not necessary, as the bill of lading would be sufficient evidence of ownership and value.—(Letter to Julius Eversmann, Esq., Brownsville, Texas, April 15, 1868.)

(95.)

BOTTLED ALE AND PORTER-ALLOWANCE OF 10 PER CENT. IN LIEU OF ACTUAL BREAKAGE.

The provisions of the 59th section Act March 2, 1799, authorizing an allowance of 10 per cent. in lieu of actual breakage, are still in force.-(Letter to Collector, New Orleans, La., April 20, 1868.)

(96.)

SEPARATE ENTRIES REQUIRED FOR IMPORTATION BY DIFFERENT VESSELS-BONDS TO CORRESPOND.

The regulations require separate entries for importations by different vessels, and bonds must correspond to the entries.

Collectors are justified in refusing to receive bonds in a penal sum less than that required by laws and regulations.—(Letter to Surveyor, Louisville, Ky., April 20, 1868.)'

(97.)

LINEN DRILLS AND COATINGS, IF NOT BROWN OR BLEACHED, DUTIABLE AS MANUFACTURES OF FLAX.

The drills and coatings provided for in the Acts of 1861 and 1862 refer only to such as are brown or bleached. Linen drills and coatings not brown or bleached are dutiable under section 7, Act June 30, 1864, at 35 per cent. ad valorem, if valued at 30 cents or less per square yard; if valued above 30 cents per square yard, at 40 per cent. ad valorem.-(Letter to Collector, New York, April 21, 1868.

(98.)

TONNAGE TAX-WHEN PAYABLE.

The exaction of tonnage tax has no necessary connection with the issue or renewal of license or other marine papers. On vessels which paid the tax prior to March 2, 1867, it becomes due again in 1868, on the occasion of their first arrival within a district with intent to take or discharge passengers or cargo, or to renew marine papers. On vessels that have paid the tax since March 2, 1867, it becomes due again at the end of one year from the date of former payments.

Collectors should cause the papers of all vessels arriving to be examined, and collect the tonnage tax if it is found due.-(Letter to Collector, Belfast, Me., April 21, 1868.)

(99.)

LIEN FOR DUTIES SPECIFC, NOT GENERAL.

It has been decided by the Supreme Court of the United States, in the case of Harris vs. Dennie, (3 Peters, 302,) that the United States have no general lien upon goods imported for duties due from the importer, but only a specific one for those upon the particular goods. In this opinion the Departmert concurs; and Collectors are advised that they have no right to permit one importation of merchandise to pass out of their custody, when the duties are unpaid, with a view of holding a lien for the payment thereof upon some other goods of the same importation.-( Letter to Collector, New York, April 23, 1868.)

(200.)

GAUGING FEE DOES NOT APPLY TO BOTTLED LIQUORS PACKED, &c.

The provisions of section 3 Act of March 2, 1867, imposing a gauging fee of ten cents per cask on all goods gaugeable by law withdrawn from bonded warehouse for export, do not apply to bottled liquors packed in casks or cases. This opinion is sustained by the practice at the principal ports.— (Letter to Collector, New Orleans, April 24, 1868.)

(101.)

CLAIMS CLOSED NOT REOPENED TO CHANGE A RULE PREVAILING WHEN MADE SO AS TO CONFORM TO NEW DECISIONS-EXTRA COMPENSATION UNDER ACT MARCH 3, 1841.

It has been repeatedly held that where an account has once been duly adjusted, settled, and closed by the proper officers upon a full knowledge of all the facts, and where no error in calculation has been made, it cannot be reopened without express authority of law, but must be regarded as final and con) clusive. No subsequent decision upon a doubtful or controverted question of law essentially modifying a prevailing (Department) rule which was applied to the settlement of an account, would authorize the reopening of it with a view to a readjustment of it in accordance with such decision.

Neither surveyors (not discharging the duties of collectors) nor naval officers are entitled to extra compensation under the Act March 3, 1841, upon fees, emoluments, or storage not actually received and accounted for by them as provided for under said act, and to which fees, emoluments, and storage they are not entitled.(Letter to Commissioner of Customs, April 25, enclosing Opinion of Attorney General of April 20, 1868.)

(102.)

SPACES ON DECKS WHICH ARE MEASURABLE FOR TONNAGE.

Those spaces on the decks of vessels which are "closed in" on the sides and top are alone to be admeasured for tonnage. The erection of a railing around a portion of an open deck does not constitute "a closed in space" within the meaning of the law.—(Letter to Surveyor of Customs, Louisville, Ky., April 25, 1868.)

(103.)

STEEL RAILS FOR RAILROADS-DUTY 45 PER CENT. AD VALOREM.

Steel rails for railroads are not specifically provided for by name in existing tariff acts, and should be classified under that paragraph of section 3 of the Act of June 30, 1864, which reads as follows: “On all manufactures of steel, or of which steel shall be a component part, not otherwise provided for, 45 per cent. ad valorem: Provided, That all articles of which steel shall be a component part, not otherwise provided for, shall pay the same rate of duty as if wholly manufactured.”—( Letter to Collector, Bridgeport, Ct., April 25, 1868.)

(104.)

MANIFESTS-OMISSIONS TO HAVE DUPLICATE NOT PENAL.

Only one manifest is required according to sections 25 and 26, Act of March 2, 1799. The penalty of section 26 would attach on refusal to produce manifest to boarding officer, and unreasonable delays in such production would be ground for report to the collector for his action on consultation with the Department. The omission to have duplicate manifests does not subject to a penalty.—(Letter to Coll., Baltimore, Md., April 28, 1868.)

(105.)

OLIVE OIL IMPORTED IN JARS-FOR BURNING (IN PERPETUAL LAMP OF SYNAGOGUE)-DUTY $1 PER GALLON.

Olive oil imported in jars, intended to be used only as burning oil (for the perpetual lamp of the synagogue) must be classified under section 11 of the Act of June 30, 1864, which provides: "On oils,

Olive, in flasks or bottles, and salad, one dollar per gallon." This oil is olive oil of the purest kind, and is found suitable for use as salad oil, and is liable to such classification irrespective of the use to which it may be put, agreeably to Department's decision of October 18, 1864, on the appeal (2384) of Maguin Guedin & Co., in which the principle is laid down, that whether olive oil is salid oil or not depends upon the quality, and not whether it is imported in casks or any other manner.r.—(.Letter to Coll., Philadelphia, April 28, 1868.)

(106.)

REIMPORTATIONS OF AMERICAN MANUFACTURE-DUTY PAYABLE IN COIN.

The duty on reimportation of articles of the growth, manufacture, or production of the United States, on which no internal revenue tax has been paid, provided for by section 12, Act of July 28, 1866, must be paid in gold, according to decisions of the Department.—(Letter to Coll., Baltimore, Md., April 29, 1868.)

(107.)

SHEET MUSIC NOT FREE, WHEN IMPORTED FOR THE USE OF INCORPORATED INSTITUTIONS, ETC.

According to the Departinent's decisions of November 4, 1863, and April 29, 1868, printed music (in books or otherwise) is not one of the articles specially enumerated as entitled to free entry when imported for the use of any legally incorporated institution, &c.-(Letter to Coll., Baltimore, Md., April 29, 1868.)

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