points west of Montreal, unless they can be shown to have been captured in the St. Lawrence River, east of Lake Ontario.

Fish shipped from points east of Montreal, and on the Atlantic seaboard, would, in reasonable probability, be entitled to free entry, unless they embrace salmon trout, white-fish, lake herring, or cisco, which are exclusively found in lakes or their inlets, and therefore, unless under very exceptional circumstances, would be necessarily dutiable.

"I am unaware whether the provisions of the treaty embrace fresh fish as well as those that are prepared for temporary preservation. If fresh fish come in free, then the subject is very much simplified, as, so far as my knowledge extends, it is only the white-fish and the lake trout that are ever offered in a salted condition, the other species commanding a much higher price as fresh fish. The fish which are strictly maritime, about which there would never be any question, are the mackerel, cod, haddock, hake, pollock, cusk, whiting, and ling, as also the sea trout from Newfoundland and Labrador."

S. S.,

These views are not absolutely mandatory upon collectors of customs, but are published for their information, with the expectation that they will be applied as far as practicable. 2862.)

33. Miniature Compasses of metal and glass, unset, not exclusively used for personal ornaments, are not jewelry, but manufactures of glass, dutiable at 40 per cent. ad valorem. (S. S., 2905.)

34. Calf- and Cow-hair goods.-October 26, 1876, the Department ruled: "First, That all manufactures commercially known as calf-hair goods may now be safely and properly assumed to contain some admixture of wool, varying in percentage according to the grade of the article; and Secondly, That whether they contain wool or not, the Department can no longer consistently refrain from enforcing the provisions of section 2499 of the Revised Statutes," see ante, Part I, par. 903,) "under which such goods must, by reason of their resemblance, and the uses to which they are applied, be assimilated, for tariff purposes, to manufactures, in whole or in part of wool." (S. S., 3011.)

35. Entry of Fish from Newfoundland.--" The Treaty of Washington does not prescribe the channel or mode of importation of articles made free under it. Fish from Newfoundland passing through the St. Lawrence River to a United States port are free, without restriction as to such mode of transit." (S. S., 1930.)

36. Granite, Definition of Term.-"The Department has uniformly sustained the construction, that the term 'granite,' as used in the law defining the duty on building-stone, only applies to unmanufactured or undressed granite." (S. S., 1938.)

37. Manufactures of Wool or Hair.-" The Department holds that all manufactures of wool or hair, the product of goats or other like animals, are necessarily included under the terms of Schedule L, Title 33, Act of June 22, 1874, and that the manufactures of hair described in Schedule M of the same title and act, as dutiable at 30 per cent. ad valorem, relate wholly to manufactures associated with the terms given in that schedule, that is, to hair seating, crinoline cloth, or manufactures of the same material." (S. S., 1940.)

38. Withdrawal of Materials for Ship-building.-" The intent of section 10 of the Act of June 6, 1872, was clearly limited to the aid its terms afforded to ship-building and the employment of American vessels. For this purpose the materials therein named were to be so employed free of duty, but on ceasing to have such relation the claim to exemption from duty ceases. To secure the continued recognition of this relation, the Department directs the transfer to a vessel's register of the indorsement of release of duty entered on any warehouse bond because of the withdrawal of materials for such vessel's use." (S. S., 1960.)

39. Professional Books of a Journalist.—Books relating to public policy and pending national and general questions are embraced as such and free. But not books of poetry and fiction. S. S., 1988.)

40. Dutiable Values.-No valuation on the basis of the cost to manufacture an article in any foreign country can be admitted in any case. (S. S., 1999.)

41. Old Sheathing Metal, not shown to have been removed from vessel for necessary repairs, or if such metal is not actually worn out, the conditions fail under which exemption from duty can be admitted. (S. S., 2007.)

42. Embroidered Dresses.-" Manufactures designed for use as clothing, or articles of a finished character, are certainly not included in embroideries, if the material is either silk or wool, the only open question being, whether they are so included, if of linen. The Department adheres, however, to the distinction long recognized as applicable to embroideries, applying it only to articles in which the embroidery constitutes the leading characteristic, and the embroidery work is the chief element of value."

"Linen or silk dresses embroidered for mere ornamentation, and in which the value of the material, apart from the embroidery, is largely in excess of the value of the embroidery, distinctively, must continue to be classified as manufactures of linen or silk respectively." (S. S., 2027.)

43. Lumber, Walnut and Pine.-Ordinary black walnut lumber (sawed) is not one' of the distinctive woods known in commerce as a cabinet wood, although used for similar purposes. (S. S., 2044.) Pine lumber (sawed) is dutiable at $2 per one thousand feet. (S. S., 2103.)

44. Undervaluation of Goods, Additional Duty on.-To an inquiry as to the basis upon which additional duty shall be assessed where goods are undervalued in excess of ten per cent., the Department replied as follows:

"Section 2909 of the Revised Statutes provides that there shall be 'levied and collected on such merchandise 20 per cent. of the duty imposed on the same when fairly invoiced.' This section seems to have been taken verbatim from the Act of August 30, 1842, section 17 (5 Stat., 548, except that there is a change in the percentage of additional duty to be imposed."

"The Act of March 3, 1865, section 7, under which additional duty for undervaluation was

assessed prior to the passage of the Revised Statutes, is also found embodied in section 2900 of the latter."

"Under the circumstances, the Department will continue to recognize the Act of 1865, reproduced in section 2900 of the Revised Statutes, as still in force in all respects, without regard to any apparent conflict between its provisions and those of section 2909, which question must be left to the courts to determine." (S. S., 2069.)

45. Canadian Building Stone imported by contractors with the United States for the sale and delivery of the same within the United States is dutiable at $1.50 per ton. (S. S., 2090.)

46. Circular relative to Free Entry of Personal Effects of Tourists and others arriving from Abroad. (S. S., 2119.)

TREASURY DEPARTMENT, February 23, 1875.

The attention of this Department has been called to the impression widely prevailing, that articles purchased for personal use of tourists, or persons returning to the United States from foreign countries, are exempt from duty if designed solely for personal use, and not intended for sale.

The several provisions of law admitting articles free, when accompanying the person, or for personal use, are the following:

"Books, professional, of persons arriving in the United States."

'Books, household effects, or libraries, or parts of libraries, in use of persons or families from foreign countries, if used abroad by them not less than one year, and not intended for any other person or persons, or for sale."

Personal and household effects, not merchandise, of citizens of the United States dying abroad."

"Wearing apparel, in actual use, and other personal effects, not merchandise, professional books, implements, instruments and tools of trade occupation, or employment, of persons arriving in the United States. But this exemption shall not be construed to include machinery or other articles imported for use in a manufacturing establishment, or for sale."

It will be seen that, so far as wearing apparel is concerned, only those articles which have been in actual use are exempted from duty, although in many cases this exemption has been applied to all articles of wearing apparel belonging to and contained in the baggage of the owner, whether new or old. New articles of clothing, which have not been in actual use abroad, and not necessary for the present comfort or convenience of the owner, are chargeable with duty; and the fact that they are intended for the future use of the person who brings them, or of another person, and are not for sale, does not exempt them from duty.

Tourists and passengers are, therefore, cautioned to observe the proper care, when arriving with articles claimed to be free as personal effects, in making a separate statement of their effects which have been in actual use abroad from those which are new, in order that the customs officers may readily decide what portions are liable to or exempt from duty.

47. Grain imported to be ground is dutiable. (S. S., 2157.)

B. H. BRISTOW, Secretary of the Treasury.

48. An importation at any time during the day on which an act embracing it takes effect is dutiable thereunder. (S. S., 2168.)

49. Materials for the manufacture of regalia for religious societies are dutiable. (S. S., 2180.) 50. Furniture and tackle of vessels wrecked in American waters, free. (S. S., 2188.)

51. Internal transportation of goods valued under $100, and unaccompanied by a certified invoice, is not allowed. (S. S., 2211.)

52. Reshipment in bond of goods transported to port of delivery is not allowed. (S. S., 2212.) 53. Tobacco-box Shooks.-Sycamore lumber cut into lengths, and packed in shooks for tobaccoboxes, should be classified under 1146, in accordance with assimilation rules of 908. (S. S., 2226.)

54. Commission on Cutlery.-The commission to be added to invoices of cutlery is the rate actually paid, when it is 21 per cent. or over; but under 1869 must in no case be less than 2 per Where commissions are omitted from the invoice a penalty of 100 per cent. in addition must be imposed under 876. (S. S., 2233.)

cent.

55. Machinery of vessels landed for repairs is not dutiable. (S. S., 2255.)

56. The internal tax to be imposed on reimportations of domestic products under section 2500 of the Revised Statutes is that in force at the date of reimportation. (S. S., 2260.)

57. Machinery of American vessels wrecked in foreign waters and sold is dutiable on reimportation. (S. S., 2282.)

58. Compound manufactures, which can be separated readily, should be separately classified for duty. (S. S., 2300.)

59. Costs of Cartage, Labor, and Storage.-Where from the variety of the contents of several cases of merchandise, and the imperfect designation in the invoice, it becomes necessary to order all, instead of one, for examination, for correct assessment of duty, the expense must be paid by the owner in accordance with 1888. (S. S., 2343.)

60. Embroidered wool polonaise patterns are dutiable under 1162, as manufactures wholly or partly of wool. (S. S., 2352.)

61. Animals of superior breed, imported for breeding purposes, although too young for such use at the time of importation, are free if intended therefor in future. (S. S., 2860.)

62. Breakage.-"The reduction of 5 per cent. allowed," under 2043, "is to be made from the number of cases specified in the invoice, and no duty is to be assessed either on the wine, bottles, or packing included in such reduction. The same result would be reached by assessing duty on the entire invoice, and then deducting 5 per centum from the amount thus ascertained." (Š. S

63. Plaster statuary for churches is dutiable. (S. S., 2385.)

64. Dutiable value of goods purchased in bond in Canada.-"The Department, after due consideration, has concluded to acquiesce in the decision of the United States Circuit Court, and reverse its former instructions accordingly. The dutiable value of malt imported from Canada will, therefore, hereafter be taken at its value in bond in that country, when it shall satisfactorily appear that the article was purchased in bond. The same rule will be held applicable to tea, coffee, wine, etc., exported from England to the United States, which are chargeable with duty on their entry into consumption in that country, but which is not exacted on the exportation thereof from bond, and also to any other importation similarly situated." (S. S., 775.)

65. Entry and Clearance Fees of Small Vessels.-The practice of levying fees for the entry and clearance of boats under 5 tons, trading with Canada, is approved by the Department. (S. S., 2410.)

66. Wire Gauge.-" Stubbs's Birmingham," the standard. (S. S., 2438.)

67. Scotch Granite Monuments.-For special directions as to invoicing, see S. S., 2456.

68. Marking of Damaged Goods.-For rules, see S. S., 2458 and 2565.

69. Weights of Smyrna.-See ante p. 50 of Part IV.

70. A horse sold by a citizen of the United States to,a foreigner, who took him to Canada to train for racing, and then returned and sold him in the United States at a greatly increased price, held not to be entitled to free entry under 1482. (S. S., 2487.)

71. American sheep, owned by United States citizen, taken to Mexico shorn, to be pastured there and returned with wool grown, exempt under 1482. (S. S., 2492.) But contra, as to wool if shorn abroad and imported. (S. S., 2538.)

72. "Base Bullion."-So-called ores of silver from Mexico, being mixed metals, the product of ores smelted or refined, in which the base metals greatly preponderate, should be classified according to the preponderance of weight and quantity. (S. S., 2507.)

73. Excess of Weight.-For regulations for allowance of, see S. S., 2513.

74. American hoop-iron, exported as strapping or ties for cotton bales, and returned, is not exempt from duty under 1482. (S. S., 2525.)

75. American teams, wagons, etc., taken to Canada for temporary employment, with notice of intention to return, admitted free under 649 on their return. (S. S., 2528.) Also American powder in damaged condition. (S. S., 2755.)

76. Wrecks, goods recovered from, are not entitled to free entry under 1807, unless the vessel itself is raised. (S. S., 2979.)

77. Tin cans filled with petroleum are not weighable within the meaning of Section 3024, Revised Statutes, and consequently not subject to the payment of 3 cents per 100 pounds for weighing. The average weight of the two sizes of tin plates used in their manufacture is found to be, for those of 14 by 20, 107 pounds, and for those of 10 by 20, 156 pounds per box, which average may be taken for the basis of computation of the drawback on the cans. (S. S., 2579.)

78. Cotton Thread, Allowance for Increase in Weight.-Upon investigation it is found that the weight of cotton thread varies from one to one and a half per cent., according to the condition of the atmosphere, and that no uniform invoice weight can be given of such thread shipped from Europe to this country.

To ascertain the true weight on which duties should be levied in case of importation from Europe of such thread, or of cotton yarn, you will, when an importation is found to exceed in weight the amount noted in the invoice, allow not exceeding one per cent. for increase in weight caused by absorption of moisture on the voyage, provided there is no reason to suspect fraud or error in the invoice. (S. S. 2590.)

79. Penal duty, under paragraphs 1862 and 1871, ante Part I., for undervaluation, does not apply where the increase of dutiable value is consequent upon an underestimate of the foreign currency in which the invoice is made out (S. S., 2593.) For rules as to penal duty for undervaluation of parts of invoices, see S. S., 2722.

80. Regalia.-Costumes and accessories, used by the schools of design and art, are not free as regalia under 1726. (S. S., 2677.)

81. Machinery is dutiable according to the materials of which it is manufactured, so that if it be entirely composed of iron, wood and brass, without any steel whatever, it pays 35 per cent. ad valorem; but if it is an entirety and possesses steel as a component part, no matter how small the proportion, it is liable to duty at the rate of 45 per cent. ad valorem, as a manufacture in part of steel. S. S., 2692. See also S. S., 2361.)

82. Mineral Waters.-The Department having information that artificial mineral waters in bottles are often entered free of duty as natural, orders that all invoices of so-called natural waters should be accompanied by certificates from the shippers abroad showing that they are, in fact, natural waters, and specifying the spring or springs which produce the same. (S. S., 2973.)

83. Ale, Beer and Porter Bottles.-For rules as to capacity, see table of "Miscellaneous Weights and Measures," ante, p. 51 of Part IV.

84. Importations through the Mail.-The General Postal Union, concluded at Berne, October 9, 1874, is not construed by the Treasury Department as exempting from customs duty books or articles received in the mails from postal union countries, which, by the laws of the United States, are subject to duty; or as changing in any particular the course of proceedings for the collection of customs duties on such articles, prescribed by Section 52 of the Post Office Regulations, as modified by the order of the Postmaster-General, dated the 9th of July, 1875, and embodied in the printed decision of this Department, No. 2375.

Collectors and other officers of the customs are therefore instructed to treat all importations of salable books, and of music and other printed matter imported for sale, as if such importations consisted of ordinary merchandise. (S. S., 2812.)

85. American Grain Bags Returned from Abroad. In addition to the requirements of the Department's circular of February 17, 1875 Synopsis No. 2110), the following regulations are issued

for the purpose of enabling customs officers to ascertain the identity of grain bags claimed to be exempt from payment of duty under the provisions of the Act of February 8, 1875:

On the exportation of grain bags, either filled or empty, the collector shall require the quantity, marks and numbers to be stated on the outward manifest of the exporting vessel in such a manner as to enable them to be identified on their return to the United States.

On the return of bags claimed to be exempt from duty, which have been exported after these instructions go into effect, the importer shall be required to declare in his entry the name of the exporting vessel, the date of the shipper's outward manifest, and the marks and numbers on the bags offered for entry.

The appraiser shall, in every case, report the marks and numbers found on the imported bags to the collector, who will compare the same with the marks and numbers stated in the outward manifest of the exporting vessel, or with a copy thereof obtained from the collector at the port of exportation, and, if such marks and numbers do not agree, free entry of the bags will be refused.

If the bags are returned to the port from which they were originally exported, the quantity, marks and numbers shall be indorsed on the outward manifest, and, if they are returned to another port, the collector at the port of exportation will be advised, in order that indorsement may be made on the outward manifest at his port.

The importer will also be required to declare, under oath, that no drawback or bounty has been allowed on the exportation of the bags for which free entry is claimed, which declaration shall be attached to the entry.

These regulations will take effect on the date of their receipt at the several ports. (S. S., 2839, June 5, 1876.)

86. Ships' pumps imported for a vessel built in the United States are not entitled to privilege of free entry under 1813. (S. S., 2954.)

87. Lay figures imported by religious societies are not exempt from duty as regalia. (S. S., 2956.)

88. The importation of brandy, in cases, comprising one or two imitation barrels of glass, of a capacity of one or two gallons each, is prohibited and subjects the same to forfeiture. But contra, if one dozen of the same are contained in each case, or if each of the glass barrels were of a capacity of fourteen gallons. (S. S., 2952.)

89. Regulations under Reciprocity Treaty with the Hawaiian Islands.-Under the convention for commercial reciprocity between the United States and His Majesty the King of the Hawaiian Islands, concluded on the 30th day of January, 1875, and promulgated by the President of the United States on the 3d day of June, 1875, the Act of Congress approved August 15, 1876, to carry the same into effect, and the proclamation of the President dated September 9, 1876, it is provided, among other things, that the following specified goods, wares and merchandise, of the growth, manufacture or production of the Hawaiian Islands, shall be introduced into the ports of the United States, free of duty, from and after the date of the President's proclamation declaring that he has evidence that the legislature of the Hawaiian Islands have passed laws on their part to give full effect to the provisions of said convention, and so long as the same shall remain in force, viz.: arrowroot; castor oil; bananas, nuts, vegetables, dried and undried, preserved and unpreserved; hides and skins undressed; rice; pulu; seeds, plants, shrubs, or trees; muscovado, brown, and all other unrefined sugar, meaning hereby the grades of sugar heretofore commonly imported from the Hawaiian Islands and now known in the markets of San Francisco and Portland as 'Sandwich Island sugar;' syrups of sugar-cane, melado, and molasses; tallow."

66

I. Such goods, wares or merchandise, of the growth, production or manufacture of the Hawaiian Islands, will be admitted free, as above provided for; but before allowing such admission, collectors of customs will require importers or consignees to produce proper invoices thereof, with affidavits of the owner or shipper at such islands attached thereto, accompanied by certificates of a consular officer of the United States in one of the following forms, as the case may require:

FORM NO. -.

Foreign Owner's Oath where goods have been actually purchased.

Í, A. B., do solemnly and truly swear, that the goods, wares and merchandise, described in the invoice now produced and hereunto annexed, were actually purchased for my account, or for account of myself and partners, in the said purchase, and that said invoice contains a true and faithful account of the actual cost thereof, and of all charges thereon; that no discounts, bounties or drawbacks are contained in the said invoice but such as have been actually allowed, and that said goods, wares and merchandise are the growth, product and manufacture of the Hawaiian Islands.

Sworn to and subscribed before me, at further certify that I am satisfied that

the

(Signed)

A. B.

day of A. D. 18-; and I do who subscribes the foregoing oath, is the person he represents himself to be; that he is a credible person, and that the statements made by him under said oath are true.

[L. S.]

FORM NO. —.

[Signature of proper Consular Officer.]

Foreign Owner's Oath in cases where goods have not been actually purchased.

I, A. B., do solemnly and truly swear, that the invoice now produced and hereunto annexed contains a true and faithful account of the goods, wares, and merchandise therein described, at their market value, at -, at the time the same were (procured or manufactured, as the case

may be) and of all charges thereon; that said invoice contains no discounts, bounties or drawbacks but such as have been actually allowed; and that said goods, wares and merchandise are the growth, product, or manufacture of the Hawaiian Islands.

Sworn to and subscribed before me, at certify that I am satisfied that

(Signed)

the day of

A. B.

18; and I do further who subscribes the foregoing oath, is the person he represents himself to be; that he is a credible person; and that the statements made by him under said oath are true.

[L. S.]

(Signed)

[Signature of proper Consular Officer.]

II. In case there is no consular officer of the United States at or near the port of shipment, the said certificates shall be made by two respectable merchants or inhabitants of the place, and the affidavits may be taken before a local magistrate or other officer duly authorized to administer oaths.

Collectors will also require importers or consignees of such goods to file at the custom-house, in addition to such evidence, their own affidavits, certifying that, to the best of their knowledge, information and belief, the goods are of the growth, production or manufacture of the Hawaiian Islands; and may also require the production of such further evidence as they may deem necessary to protect the revenue from fraud.

III. The exemption from duty herein provided for does not apply to any goods, wares or merchandise in bonded warehouse, or imported into the United States prior to September 9, 1876, the date of the President's proclamation, stating that he has received satisfactory evidence that the legislature of the Hawaiian Islands have passed laws on their part to give effect to the convention aforesaid.

IV. Collectors will see to it that all goods, wares and merchandise claimed to be free of duty under such convention are, upon entry, duly examined and appraised with the same care and thoroughness as goods which are liable to duty.

V. Collectors are also instructed that the privileges of the said convention and law apply only to goods, wares, and merchandise, the growth, product or manufacture of the Hawaiian Islands, when imported directly from such Islands. (Treasury Circular, of September 11, 1876, S. S., 2962.)

90. Railway tickets imported from Canada are dutiable. (S. S., 2965.)

91. Certain writing-desks, work-boxes, and travelling companions, of wood and leather, and having either small glass ink bottles or mirrors of little value attached, held to be dutiable as manufac tures of wood and leather. (S. S., 2967.)

92. Entry of Packed Packages.-The Department holds that the Act of May 1, 1876, "to provide for the separate entry of packages contained in one importation, is designed to enable the owner of one or more parcels making part of one or more 'packed packages' to make an entry of his own property without entering more."

"That such entry shall contain a declaration of the whole number of parcels contained in all 'packed packages' in which the person making the entry has a parcel."

"That such entry need not state the value of any parcel not the property of the importer, consignee, or owner making such entry, nor of the whole of such packed packages,' the first section of the act expressly relating to 'packed packages' concerning which no invoice or statement of contents or values has been received."

"The entry shall state the value of the whole number of parcels in all 'packed packages' consigned in one vessel, at one time, to one ultimate owner, and if such value be over one hundred dollars, an invoice shall be filed as required by section 9, chap. 39, vol. 18, Acts of 1874." (S. S. 2968.)

93. Exported tin cans, upon which drawback has been allowed, are dutiable on reimportation. (S. S., 2972.)

94. Carriages of immigrants, though old and in use, are not entitled to free admission unless necessary to the act of immigration of the owner. (S. S., 2028, 2901.)

"The actual and necessary use of a horse, carriage and other conveyance, on the part of an immigrant, both before and after his act of immigration, determines the question of admission free of duty, although at the time of entry into the United States the same may be conveyed in a railroad car, or may be temporarily separated from the person of the owner." (S. S., 1929.) "In a decision of September last, Synopsis, 1929, the Department defines the meaning of the terms in actual use for immigration' to mean such use as was necessary in enabling the immigrant or his family, or his effects, to reach a railroad car in which he would pass the boundary, after which he would again necessarily use the teams and harness for the purpose of travelling to any part of the United States. This seemed a reasonable construction of the law admitting the effects of immigrants free of duty, when they necessarily belong to their immediate use." (S. S., 2056.)

95. Free Entry of Domestic Productions Exported and Returned.

TREASURY DEPARTMENT, October 4, 1876.

In consequence of the frequent applications made to the department for a waiver, in whole or in part, of the requirements of the Regulations of 1874, in regard to the free entry of articles of domestic growth, production or manufacture, when returned to the United States, such applications being in many cases caused by lack of familiarity with such requirements, the following existing regulations are published for the information of all concerned, viz.: