versely to the government, in the case of Seeberger vs. Cahn (137 U. S., 95), in which it was held by this court that cloths popularly known as 'diagonals,' and known in trade as 'worsteds,' and composed mainly of worsted, but with a small proportion of shoddy and of cotton, are subject to duty as a manufacture of worsted, and not as a manufacture of wool, under the act of March 3, 1883, c. 121." The form of expression used in the act may be novel, but the intent of Congress is quite clear. Recognizing the fact that the Secretary of the Treasury is the head of the financial department of the government, that to him, as its chief administrative official, is given the supervision of the tariff and all the collections thereunder, it directs him to classify all worsted cloths as woolen cloths, and it gives to him no discretion. He may not classify some worsteds as woolens and others as not. There is given no choice or selection, but it is the imperative direction of Congress to him, as the chief administrative officer in the collection of duties, to place all worsted cloths, by whatever name properly known or known to the trade, within the category of woolen cloths, and, of course, if placed within that category, or, using the familiar language of the tariff, "classified as woolen cloths," subject to the duty imposed on such cloths. If action were necessary by the Secretary of the Treasury to put this act into force, which we think is not, such action was taken by the circular letter of May 5, 1890, from the Treasury Department to all customs officers, publishing the act for the information and guidance of the public. Our conclusion, therefore, is that the act was legally passed; that by its own terms, and irrespective of any action by the Secretary of the Treasury, the duties on worsted cloths were to be such as placed by the act of 1883 on woolen cloths. The judgment of the circuit court will be reversed and the case remanded for further proceedings, in accordance with this opinion. STATEMENT OF OUTSTANDING PRINCIPAL OF THE PUBLIC DEBT OF THE In the amount here stated as the outstanding principal of the public debt are included the certificates of deposit outstanding on the 30th of June, issued under act of June 8, 1872, for which a like amount in United States notes was on special deposit in the Treasury for their redemption, and added to the cash balance in the Treasury. These certificates, as a matter of accounts, are treated as a part of the public debt, but being offset by notes held on deposit for their redemption, should properly be deducted from the principal of the public debt in making comparison with former years. + Exclusive of gold, silver, currency certificates, and Treasury notes of 1890, held in the Treasury's cash, and including $64,623,512 bonds issued to the several Pacific railroads. |