Sce that all regulations are complied with, relative to a proper security of goods stored in warehouse, and that such warehouse has been bonded in conformity with law and the regulations.

Unclaimed merchandise must be stored in a class 1 warehouse. If none such exist, then in a class 3 warehouse. No goods will be permitted to be stored in a class 2 warehouse, except those of proprietor's importation. Separate reports on the above will be made to Secretary of the Treasury, and endorsed on the envelope enclosing the same, "Warehouse Division."

ABSTRACT L.

All Government property; description of the same, with the use to which it is appropriated, and in whose charge; buildings leased or rented by Collectors, or other chief officers of customs, for what purpose used, and rate of yearly or monthly rent, whether such buildings are necessary, and the agent's opinion as to the reasonableness of the rate of rent paid.

ABSTRACT M.

BONDED ROUTES for transporting merchandise, entered for warehousing, by railroad and other transportation companies in the United States, and from one American port to another through Canada, and between Atlantic and Pacific ports via the Isthmus, or other inter-oceanic routes over foreign territory. (See chapter III, section III, articles 451, 452, Treasury Regulations of 1857.)

Regulations in regard to merchandise in transit from one port of the United States to another over foreign contiguous territory. (See chapter XII, section IV, Treasury Regulations of 1857, and additional Regulations of October 18, 1866.)

Whether existing regulations are fully enforced or not, and whether the revenue is fully protected by such regulations. Remarks.

SPECIAL AGENTS, in making their reports to this Department, are required to conform strictly, as far as practicable, to the foregoing regulations, and to submit therewith separate abstracts, designating them by letters, as therein specified.

H: McCULLOCH,

Secretary of the Treasury.

TO COLLECTORS AND OTHER OFFICERS OF CUSTOMS.

TREASURY DEPARTMENT,

OCTOBER 28, 1868.

I herewith enclose, for your information and guidance, a synopsis of sundry decisions rendered by this Department during the months of June, July, August, and September.

Respectfully,

H. McCULLOCH, Secretary of the Treasury.

(139.)

ALLOWANCE FOR DAMAGE ON WRECKED GOODS.

In cases of wrecked goods it is proper for Collectors to allow entry thereof by appraisement; and when the goods are subject to specific duties, the per centage of damage should be deducted from the quantity and the regular duty assessed on the quantity thus reduced.

The regulation of the Department prohibiting Collectors of Customs granting allowances of damage beyond 50 per cent., except upon the approval of the Department in each case, applies to goods damaged in an ordinary manner on the voyage of importation, and is not held to govern in cases of wrecked goods. —(Letter to Collector Georgetown, South Carolina, June 2, 1868.)

(140.)

LICENSE AND TONNAGE TAX ON BARGES AND FLAT BOATS.

Barges and Flat Boats, temporarily using sails as a means to propel them, are not exempt from payment of tonnage tax under 5th proviso, section 103, act July 13, 1868. See 1st section Circular November 1, 1866.-(Letter to Surveyor of Customs Quincy, Illinois, June 5, 1868.)

(141.)

RELIEF ON CUSTOM-HOUSE BONDS.

All applications for relief upon Custom-house Bonds should be presented to the Collector by one of the obligors for transmission to this Department, and the Collector is authorized, under general instructions, to hold the bonds referred to in such application until advised of the decision of the Department.

The application should indicate clearly that due diligence has been used in endeavoring to obtain the necessary certificate. It should also be presented before the bond matured, or reasons given for the omission.—(Letters to Hentz & Reimers and F. Bredt & Co., New York, June 6, 1868.)

(142.)

RIMMEL'S EXTRACT-PERFUMERY.

The Department has decided, on appeal 55-52, that Perfumery, "Rimmel's Extract," is liable to duty at $3 per gallon and 50 per cent. ad valorem under 21 subdivision, section 11, act June 30, 1864, and Circular of October 9, 1867.-(Letter to Collector Boston, June 6, 1868.)

(143.)

LANDING CERTIFICATES MUST BE PREPARED AND EXECUTED AT THE PORT OF LANDING, SIGNATURES

TO

The practice of sending ready-made Landing Certificates, merely needing signatures to complete them, is not in accordance with the spirit and intent of the law, which contemplated that such certificates should be prepared as well as executed at the port where the goods are landed.—(Letter to Collector New York, June 8, 1868.)

(144.)

MOISTURE CONTRACTED ON VOYAGE OF IMPORTATION-EXCESS IN WEIGHT.

Article 379, General Regulations, forbidding any allowance to be made for any increase of weight caused by contraction of moisture on the voyage of importation, refers only to the moisture contracted as one of the ordinary incidents of the voyage of importation, and not to cases of accidental and unusual leakage and shipment of water. See "Excess of weight" and instance of Indigo, Treasury Circular, November 30, 1853.-(Letter to Collector New York, June 10, 1868.)

(145.)

CONSULAR FEES FOR VERIFYING INVOICES NOT A DUTIABLE CHARGE.

Consular fees for verifying invoices as decided June 17, 1867, are not to be added as dutiable charges; where such charges have been made and the protest and appeal have been specific and filed in due time and form such erroneous exactions will be refunded, not otherwise.-(Letter to Collector New York, June 10, 1868.)

(146.)

SAMPLES IMPORTED IN QUANTITIES AND PACKAGES SUITABLE FOR SALE ARE DUTIABLE. Samples (of merchandise) imported in quantities and packages suitable for sale are dutiable.-(Letter to Collector Chicago, Illinois, June 11, 1868.)

(147.)

NO ALLOWANCE FOR DAMAGE TO MOLASSES SOURED ON VOYAGE OF IMPORTATION.

The decision of the Department that no allowance can be made for damage to molasses soured on the voyage of importation has not been changed or modified.-(Letter to Collector New Haven, Connecticut, June 12, 1868.-Letter to Collector New York, June 1, 1868.)

(148.)

OATH OF BOTH MASTER AND MATE TO CERTIFICATE OF LANDING AT METAMORAS NOT TO BE EXACTED IN CERTAIN CASES.

Lighters being obliged to discharge outside of the bar at Metamoras, so as to prevent the captain and mate from being both absent from the vessel at the same time for the purpose of making oath to the landing certificate, either one of said officers may make said oath without the other, which will be accepted without special application to this Department in cancellation of bonds given on exportation to Metamoras, provided such certificates are in exact conformity with the law in other respects, and that in all cases the oath of one or the other of such officers shall have been taken in due form; and provided further, that there shall be produced in place, and instead of the oath so lacking, either the certificate of the landing clerk or other officers of the Customs at Metamoras under whose supervision such goods shall have been landed and entered, countersigned by the Chief Revenue or other superior Officer of the Customs at that port, or the certificate of the agent or consignees of the exporting vessel at said port, stating that they are acquainted with the consignee of the goods described in such landing certificate, and have personal knowledge of the fact that such goods have been duly landed and the freight paid thereon.-(Letter to Collector Neu Orleans, June 15, 1868.)

(149.)

TONNAGE TAX RECEIPT SHOULD BEAR DATE OF PAYMENT, &c., &c.

Tonnage tax receipt should in all cases bear date the day of payment, Congress having provided that for one year from that date, the vessel shall be exempt from further exactions on this account.

It is of course the duty of Collectors to collect the tax at the earliest possible date after it becomes payable, but there is no power to date back a receipt, neither is there any power to collect a proportional part of the tax for a fraction of a year.

The tax, moreover, is dependent upon an arrival in the United States. If, therefore, a vessel is absent from the United States at the expiration of the year covered by one payment, she does not become liable for another payment until again arriving in the United States no matter how long a time intervenes. If, however, any vessel liable to pay the tax has evaded it for one or more entire years, the arrears of tax can of course be demanded.—(Letter to Collector Baltimore, Maryland, June 16, 1868.)

66

(150.)

CERTAIN IMITATION PRECIOUS STONES DUTIABLE AT 30 PER CENT.

Section 22 of the Act of March 2, 1861, which originally imposed a duty of 30 per cent. on compositions of glass or paste when set," was repealed by section 5 of the Act of August 5, 1861, and this repeal seems to have been overlooked by Congress in subsequently enacting section 13 of the Act of July 14, 1862, which levied 5 per cent. additional on said “compositions, &c."

It appears that the appraisers at New York classified certain imitation precious stones set, under the 18th paragraph of section 9 of the Act of June 30, 1864, as "manufactures of colored glass and metal, glass chief value" at 40 per cent. ad valorem, and duty was assessed thereon accordingly from which Mr. H. Seekamp appealed (4,954.)

It also appears that the appraisers and Collector, upon a reconsideration of said classification were of the opinion that the articles referred to are liable to only 30 per cent. duty under the following classification, viz: 25 per cent. under section 21 of the Act of March 2, 1861, “as imitations of precious stones when set in gold and silver or other metal," and 5 per cent. additional under section 13 of the Act of July 14, 1862, as "composition of glass or paste when set.”

The Solicitor of the Treasury regards this classification as correct, in which opinion the Department concurs. (Letter to Collector New York, June 16, 1868,)

(151.)

SECOND-HAND SACKS AND BAGS CUT OVER AND REMADE, MANUFACTURES OF UNITED STATES. The cutting over, resewing, and remaking of second-hand sacks and bags of foreign material in the United States, constitutes them "manufactures of the United States,” so as to entitle them to free entry; provided no drawback or bounty has been allowed thereon, or any internal revenue tax refunded; and all regulations prescribed for identity have been complied with. See articles 242 to 246 and 312 of General Regulations, also section 26, Act June 30, 1864.—( Letter to A. G. Gridley, General Appraiser, N. O., June 17, 1868.)