(174.)

NOTICE OF LIQUIDATION POSTED IN CUSTOM-HOUSE NOT SEEN BY IMPORTER, NO GROUND FOR RELIEF.

No reliquidation of an entry will be granted, and no cause of relief afforded under the 7th section of the act of July 28, 1866, when a protest and appeal have not been duly made after the liquidation of an entry has been properly posted in the Custom-house, on the mere ground that the notice was not seen by the importer.—(Letter to Collector Philadelphia, July 20, 1868.)

(175.)

INFORMER'S SHARE, WHERE THERE IS NO INFORMER, WILL BE AWARDED TO ACTUAL SEIZING OFFICER.

In seizure, where there is no informer, the name of the actual seizor must be given; where there is neither, it should be so stated, the circumstances being set forth to show the reason for the absence of a seizor, the law presuming that in case of a seizure there must be the usual regular procedure performed by some one having authority—to that person the informer's portion reverts by law when there is no informer.—(Letter to Collector Philadelphia, Pennsylvania, July 21, 1868.)

(176.)

A DEPUTY ACTING AS NAVAL OFFICER ENTITLED TO DEPUTY'S COMPENSATION ONLY.

A person holding and exercising the powers and duties of a Naval Officer as Deputy, said Naval Office being at the time, under the provisions of section 3, act of March 2, 1867, "regulating the tenure of certain civil offices," "in abeyance, wITHOUT any salary, fees, or emoluments attached thereto," can, under said section, claim no more than a Deputy's compensation.-(Letter to Deputy Naval Officer Boston, July 22, 2868.)

(177.)

DEPOSITS OF COIN TO BE REPORTED SEPARATE FROM THOSE OF CURRENCY.

The Department requires that all deposits of coin made by Collectors of Customs should be reported on separate lists of deposits from those upon which currency deposits are reported, so as to avoid any possible confusion in accounts.-(Letter to Collector Chicago, Illinois, July 23, 1868.)

(178.)

INSPECTORS OF BOILERS CANNOT ACT AS INSPECTORS OF HULLS.

In case of sickness or absence of the Inspector of Hulls, an Inspector of Boilers cannot act in his place and sign certificate of Inspection.

The Supervising Inspector is competent, and is, under the laws, qualified to make inspection in such an emergency.(Letter to Local Inspector Haught, Louisville, Ky., July 23, 1868.)

(179.)

RE-ADMEASUREMENT OF VESSELS.

The consent of the Department is always necessary before a vessel can be re-admeasured.

All applications for re-admeasurement must be accompanied with a detailed report of the facts, and state the port at which the vessel was admeasured, and where the error is alleged to exist.-(Letter to Collector Crisfield, Md., July 27, 1868.)

(180.)

FERRY-BOATS PROPELLED BY STEAM, WITH CYLINDER AND CHAIN.

A ferry-boat worked by means of a chain attached to either shore, passing over a cylinder worked by steam and permanently fixed on board, must be inspected in hull and boiler and be duly documented as other steam ferry-boats of like tonnage.—(Letter to Collecto: N. Y., July 31, 1868.)

(181.)

"IRON COTTON TIES," NOT "HOOP IRON," DUTY 35 PR. CENT.

In a case lately tried in the United States Circuit Court at New Orleans, the jury, under the instructions of the Court, found that "Iron Cotton Ties" are not the same article as "Hoop Iron" within the meaning of the act of June 30, 1864, sec. 3, as has been heretofore held by this Department. In view of this result, the Department revokes its former ruling, and, hereafter, such ties imported bona fide, for sale and use as such, will be classed as "manufactures of iron not otherwise provided for," duty 35 per cent. ad valorem, under the same act.-(Circular Letter, July 11, '68.)

All such ties so imported, and in bonded warehouse at the date of the above circular, may be withdrawn at 35 per ct.; but payments made in excess of that amount will not be refunded, unless the parties paying have protested and appealed in due time and form.-(Letter to Collector Galveston, Texas, July 31, 1868.)

(182.)

BUCKWHEAT, DUTY ON-10 PER CT. AD VALOREM.

The Department is of opinion that, under the laws now in force, a duty of ten per centum ad valorem should be levied and collected upon imported buckwheat.--(Circular Letter, July 31, 1868.)

(183.)

"IMMIGRANT'S" HORSE NOT FREE, THOUGH PERSONAL EFFECTS ARE.

A wagon, owned by an immigrant and intended for his own use and not for sale, is free, as personal effects, but his horses or other animals are subject to the act May 16th, 1866, which imposes 20 per ct. on all live animals imported into U. S.—(Letter to Jas. R. Irelans, Iowa City, Aug. 3, '68.)

(184.)

DUTIABLE VALUE MUST IN ALL CASES INCLUDE COMMISSIONS.

In all cases where commissions do not appear on the invoice as a separate charge, they must be added to the invoice value in order to make the dutiable value, even though the goods be purchased directly from the manufacturer.—(Letter to Collector Philadelphia, Aug. 8 and 14, 1868.)

(185.)

STEAM DREDGE NOT DUTY FREE.

Steam dredge and tenders are not to be considered as "tools of trade" which can be brought in with an immigrant duty free.-(Letter to Collector Ogdensburgh, Aug. 6, 1868.)

(186.)

"SPURS" PAY 40 PER CENT. AD VALOREM.

Manufactures of clay called "Spurs" are classed under the 3d sub-division of sec. 9, act June 30, 1864, and pay 40 per cent. ad valorem.-(Letter to Collector N. Y., Aug. 8, 1868.)

(187.)

LEGAL TENDER ACT CONFINED TO THE UNITED STATES.

The acts making paper currency legal tender apply only within the United States, hence Consuls should require the three months' extra wages payable to seamen discharged in foreign ports to be paid in gold or silver coin, or its equivalent.-(Letter to the Hon. William II. Seward, August 11, 1868.)

(188.)

CIGARS TO BE PACKED IN BOXES ACCORDING TO SECTIONS 85 AND 93 OF THE ACT OF JULY 20, 1963.

The Department cannot modify the requirements of the act of July 20, 1868, concerning the packing of cigars. Heavy penalties are imposed upon Revenue Officers for non compliance.—(Letter to Collector Customs Boston, August 14, 1868.)

(189.)

FINES IN CASES OF INTERNAL REVENUE COMPROMISE SHOULD BE DEPOSITED TO THE SECRETARY'S CREDIT.

The fine or specific penalty in all cases of Internal Revenue compromise, whether in court or elsewhere, should be deposited to the Secretary's credit, as required by Circular No. 38, January 20, 1866.-(Letter to Collector Internal Revenue Providence, Rhode Island, August 15, 1868.)

(190.)

SLIPPERS PAY 50 CENTS PER POUND AND 35 PER CENT. AD VALOREM.

The Department's decision of March 22, 1867, held "that" the joint resolution of March 2, 1867, has the effect of repealing all laws discriminating in favor of "lastings, mohair, cloth, silk, twist, wool, or other manufactured cloth," 99.66 woven or made in patterns, or cut in such manner as to be fit for shoes, boots, gaiters, and of making such merchandise liable to the rates of duty respectively provided therefor by the tariff acts now in force the same as if they were not intended for such purposes"-Appeal 4,363.

Under said decision certain slipper patterns of wool are liable to a duty of 50 cents per pound and 35 per cent. ad valorem.--(Letter to Collector Boston, August 15, 1868.)

(191.)

EMBROIDERED SLIPPER PATTERNS 35 PER CENT. AD VALOREM.

Certain embroidered slipper patterns pay 35 per cent. ad valorem, as per decisions of March 22, 1867, (appeal 4,363,) and November 1, 1867, (appeal 4,940.)—( Letter to Collector New York, August 17, 1868.)

(192.)

STEEL, IN SHEETS, THOUGH INVOICED AS "CROSS-CUTS," &c., PAYS ACCORDING TO VALUE.

Steel, in sheets, invoiced as the best cross-cuts, though it may be used for saws, should not be classified as cross-cut saws partially manufactured at 10 cents per lineal foot, since the same material may be used for hay knives, mowing machine knives, and other purposes. It should be classified as "steel in sheets," and pay duty according to its value per pound—Appeal 5,521§.—(Letter to Collector New Orleans, August 19, 1868.)

(193.)

NO DRAWBACK ON "CHILI SALTPETRE."

Drawback cannot be allowed on "Chili saltpetre" as "nitrate of soda" contained in exported gunpowder.(Letter to Collector San Francisco, August 19, 1868.)

(194.)

OLD OR REFUSE GUNNY BAGS, FIT ONLY TO BE REMANUFACTURED, PAY 10 PER CENT. AD VALOREM.

Old or refuse gunny bags, fit only to be remanufactured, are not to be classed with old junk, or with "cotton or linen rags for the manufacture of paper," but belong to the unenumerated raw or unmanufactured articles comprised under the 24th section of the act of March 2, 1861, and pay 10 per cent. ad valorem.-(Letter to Collector Boston, August 20, 1868.)

(195.)

DRAWBACK ALLOWED ON STEEL LOCOMOTIVE TIRES-NINETY-EIGHT POUNDS FOR ONE HUNDRED-FOR

WASTE.

On the exportation of locomotive tires made of foreign steel, which paid 45 per cent. ad valorem, a drawback is allowed equal to the duty, reckoning 98 pounds of the manufactured to 100 of the imported steel to allow for waste in manufacture. From this, of course, the regular legal deduction of 10 per cent. will be retained.—(Letter to Collector Boston, August 20, 1868.)

(196.)

PERSONAL EFFECTS OF AN IMMIGRANT MUST BE BROUGHT INTO THE COUNTRY WITHIN A REASONABLE TIME.

Though the personal effects of an immigrant are free of duty, they must arrive with the owner, or within a reasonable time thereafter, to be entitled to free entry.--(Letter to Collector, Rochester, N. Y., Aug. 20, 1868.)