(265.)

GREEN PLUMS-DUTIABLE AT 10 PER CENT.

The duty on green plums is 10 per cent. ad valorem, under the 19th Section of the Act of March 2, 1861. Dried prams are dutiable at 5 cents per pound, under the Act of August 5, 1861.—(Letter to W. D. Shannon, Oct. 30, 1868, Goderich, Canada.)

(267.)

TRANSFER OF BONDED MERCHANDISE DOES NOT RELIEVE IMPORTER ROM LIABILITY FOR DUTIES.

An importer is liable for any deficiency in the payment of duties on bonded goods, although said goods may have been transferred to another party. (Letter to C. P. Fische & Co., New York, Oct. 31, 1868.)

(266.)

CONSULAR SEAL REQUISITE TO VERIFY HIS OFFICIAL CERTIFICATES.

When no consular seal is attached to a certificate' presented as evidence for cancellation of an export bond, the certificate will not be accepted without further evidence of the authenticity of the consul's signature.-(Letter to Collector, New York, Oct. 30, 1868.)

(268.)

RECEIVERS OF PUBLIC MONEYS CANNOT DISBURSE FROM RECEIPTS OF SALES.

The Act of March 3, 1849, forbids Receivers of public moneys to use moneys received on account of sale of public lands, &c., for disbursements. By making estimates of the amount required for their disbursements monthly to Commissioner of General Land Office, they will receive drafts for such purposes.—(Letter to D. M. Bradford, Esq., Receiver, &c., Huntsville, Ala., Oct. 31, 1868.)

(269.)

MACHINERY (SAW MILLS) OF AMERICAN MANUFACTURE NOT ENTITLED TO FREE ENTRY AFTER USE ABROAD.

Machinery which has been set up and used on foreign soil is not entitled to entry free of duty on its return to the United States, not being returned in the same condition as when exported.—( Letter to Collector, Port Townsend, Washington Territory, Nov. 3, 1868.)

(270.)

PAYMENT OF TREASURER'S DRAFTS BY COLLECTORS.

When Collectors of Customs receive drafts of the Treasurer of the United States, payable either in coin or currency, and have funds of a similar kind due the United States, they may pay said drafts from their collections, returning them to the Treasurer properly endorsed for credit of their collection accounts.—(Letter to Collector, Astoria, Oregon, Nov. 3, 1868.)

(271.)

ALE AND PORTER BOTTLES-RULE FOR ASCERTAINING THEIR CAPACITY.

The practice at New York is to consider 14 gallons to the dozen pint bottles as correct measurement. The Department has no objection to the general adoption of the New York average, but in doubtful cases actual measurement should be resorted to.-(Letter to Collector, New Orleans, Nov. 5 and 24, 1868.

(272.)

ANNIVERSARY OF THE DATE OF IMPORTATION-ADDITIONAL DUTY.

Goods withdrawn from warehouse the day following the anniversary of the date of their importation are liable to additional duty under the act of March 14, 1866.—(Letter to De Groot & Peck, New York, Nov. 6, 1868.)

(273.)

INSTRUCTIONS AS TO CUSTOMS MATTERS IN ALASKA.

The prohibition in 92d Section of Act March 2, 1799, against importations of foreign merchandise from other than adjacent foreign territory, in vessels of less than 30 tons, does not apply to impor tations from British Columbia to Alaska.-(Letter to Acting Collector, Wrangel Island, Alaska, Nov. 7, 1868.)

(274.)

SO-STYLED IRON HOOPS DUTIABLE AS HOOP IRON.

Merchandise styled "Iron Hoops," but not advanced in any manner in manufacture beyond Hoop Iron, and not differing from any other Hoop Iron imported, except in being cut into lengths for the alleged express purpose of being made into and used as hoops, is liable to duty as HOOP IRON, The Department's decision acquiescing in the decision of United States circuit court at New Orleans, fixing 35 per cent. as the proper rate of duty on Iron Cotton Ties, does not apply to the merchandise in question.--(Letter to Collector, New York, Nov. 10, 1868. Appeal 6011.)

(275.)

BILLS OF SALE, MORTGAGES, &c., OF VESSELS MUST BE ACKNOWLEDGED BEFORE RECORDED.

The concluding proviso of the Act of March 3, 1865, requiring bills of sale, mortgages, &c., of vessels to be acknowledged before they can be recorded, is general in its terms, and applies to all custom houses in the United States.-(Letter to Collector, Machias, Me., Nov: 11, 1868.)

(276.)

WROUGHT IRON-FISH PLATES-DUTY 2 CENTS PER POUND.

Wrought Iron, Fish Plates, Fish Joints, or Splice Bars should be classified by assimilation, by virtue of Section 20, Act of August 30, 1842, as Wrought-iron Railroad Chairs, at 2 cents per pound, under paragraph 14, Section 3, Act June 30, 1864. All spikes and bolts for like use, at 24 cents per pound, under paragraph 16 of same section and act. See Decision of December 11, 1867.-(Letter to Collector, Bangor, Me., Nov. 14, 1868.)

(277.)

PROCEEDS OF SALES UNDER DISTRAINT NOT DISTRIBUTABLE.

The net proceeds of sales under distraint, in accordance with the Internal Revenue Laws, are neither fines, penalties, nor forfeitures, but are received in payment of tax, and as such are wholly to the use of the United States. See Section 28, Internal Revenue Law, June 30, 1864.—(Letter to Messrs. Tuck & Sells, Washington City, Nov. 14, 1868.)

(278.)

"GREEN STONE," AN INFERIOR KIND OF MARBLE, DUTIABLE AS MARBLE AT 50 CENTS PER CUBIC FOOT AND 20 PER CENT. AD VALOREM.

Marble, though of an inferior kind, and styled "Green Stone," is dutiable as marble, under Section 13, Act June 30, 1864, at 50 cents per cubic foot and 20 per cent. ad valorem.—(Letter to Collector, Philadelphia, Penn., Nov. 16, 1868.)

(279.)

FINE FOR FAILURE TO OBTAIN CONSULAR ENTRY ON CREW LIST OF ABSENT SEAMEN-HOW COLLECTED.

The fine imposed by the 19th clause for violation of the 8th clause of the act of July 20, 1840, for failure to obtain Consular certificate on crew list accounting for absent seamen, is not to be collected by the Collector of Customs. Violations of this act, as required by its 20th clause, are to be reported by the Collector to the District Attorney, for such action as he may deem proper.-(Letter to Collector of Customs, New Orleans, Nov. 23, 1868.)

(280.)

A SEWING MACHINE IN USE-DUTY FREE-A TOOL OR IMPLEMENT OF TRADE.

A sewing machine arriving in the United States with the owner, who has used it abroad for more than one year, is by virtue of the 23d section of the act of March 2, 1861, and the affidavit of the owner as to the facts, entitled to entry free of duty as a tool or implement of trade of a person arriving in the United States.-(Letter to Collector, Detroit, Nov. 23, 1868.)

(281.)

DEPOSITARY RETURNS BY ASSISTANT TREASURERS AND U. S. DEPOSITARIES OF MONEYS DEPOSITED TO THE CREDIT OF THE TREASURER OF THE UNITED STATES.

Lists should be furnished to the Secretary of the Treasury of all deposits made with United States Depositaries, except those made by army or navy officers on account of War or Navy Department appropriations and transfers from National Banks or other Depositaries. The lists should contain every possible detail of date, name, official capacity of Depositor, amount and source whence accruing to United States. In no case should different kinds of revenue or revenues of the same kind, deposited by different depositors, be included in the same list, except deposits made on account of “ patent fees" and "miscellaneous internal revenue," such as "stamps" and "tax on salary."-(Letters to Depositary, Louisville and Santa Fe, N. M., Nov. 23 and 25, 1868.)

(282.)

PERSONAL EFFECTS OF AN IMMIGRANT.

The Regulations contemplate the actual use by an immigrant of the personal effects of such immigrant owner in order to exempt them from duty; old articles, the effects of the deceased father or brother of an immigrant, cannot be so admitted unless they have been actually used by the immigrant as owner while abroad.—(Letter to R. C. Ferguson, Esq., New York, Nov. 24, 1868.)

(283.)

BOOKS FOR THEOLOGICAL SEMINARY-WHEN FREE.

Books imported for the use of professors of a Theological Seminary are not exempt from duty under act of March 2, 1861, unless they are imported for the use or by the order of such seminary, and are to continue the property of such seminary.-(Letter to F. Gardiner, Esq., Middletown, Conn., Nov. 25, 1868.)

(284.)

GAMES MADE OF WOOD AND PAPER DUTIABLE AS TOYS AT 50 PER CENT.

Games manufactured of wood and paper are properly dutiable at the rate of 50 per cent. as "toys," under the last paragraph of section 12, act June 30, 1864.-(Letter to Collector, Baltimore, Nov. 27, 1868.)

(285.)

CERTAIN GLASS SLEEVE OR CUFF BUTTONS-DUTY 40 PER CENT.

Certain Glass articles, styled Sleeve or Cuff "Buttons," and upon which a duty of 40 per centum was assessed as manufactures of glass, cannot be classified as buttons. They are not so regarded in commercial understanding, and are not intended to be permanently fastened to the garment as buttons

are.

The articles in question bear the same relation to the shirt sleeve as the stud does to the shirt bosom, and the Department having decided-page 587 of the General Regulations-that studs ordinarily worn on shirt bosoms shall pay duty according to the materials of which they are composed, the articles in question shall be similarly classified, and pay duty accordingly.-(Letter to Collector, New York, Nov. 27, 1868.)

(286.)

CONSULS NOT TO REFUSE CERTIFICATE TO INVOICE BECAUSE IT DOES NOT INCLUDE COMMISSIONS.

The 9th section of the act of July 28, 1866, provides that in determining the dutiable value of merchandise hereafter imported there shall be added to the cost or actual market value, &c., &c., commissions at the usual rates, but in no case less than 24 per cent.; but said section is silent as to when this addition is to be made. It is understood to be the rule at the principal ports of the United States to allow the importer to make such additions, at the time of entry, when the commission is not separately stated in the invoice, and the Department knows of no law that requires an exporter to include commissions in an invoice of merchandise intended for shipment to the United States, though he may include them if he thinks proper. The action of a Consul in refusing to certify to an invoice on the ground that the commissions are not included, is not warranted by any law or regulation of the Department. (Letter to United States Consul at Cadiz, Nov. 30, 1868.)

(287.)

ALLOWANCE OF 5 PER CENT. INSTEAD OF ACTUAL BREAKAGE.

The allowance of 5 per cent, instead of actual breakage should be made in every case where it is applicable, unless the importer wishes to exercise the option given him of having the quantities ascertained by tale, which option he must declare at the time of entry. See Circular Dec. 31, 1847.—(Letter to Collector, New Orleans, Dec. 1, 1868.)