in thickness, and such boats may, on the written permit of the supervising inspector of the district in which such boats shall carry on their business, be permitted to carry steam above the standard pressure of one hundred and ten pounds, but not exceeding the standard pressure of one hundred and fifty pounds to the square inch.-(Circular, Janu ary 22, 1874.)

TO COLLECTORS OF CUSTOMS.

TREASURY DEPARTMENT,

Washington, D. C., March 7, 1874.

The decisions of the Department upon the construction of the tariff, navigation, and other acts, for the month of February, 1874, are herewith published for the information and guidance of collectors of customs.

WM. A. RICHARDSON,

Secretary.

(1775.)

Enameled paintings on gold, &c.—Duty on.

Enamels on gold or other metal, so called, consisting of small paintings or pictures intended to be set in gold or silver and manufactured into articles of jewelry, were held to be liable to duty at the rate of 20 per cent. ad valorem, under the provision for non-enumerated manufactured articles contained in section 24 of the act of March 2, 1861, as these cannot be considered as paintings, or works of art, as claimed by the importer.-(Letter to Collector of Customs, New York, February 2, 1874.) Appeal, 1505 b.

(1776.)

Toilet vinegar and lavender water—Duty on.

Toilet vinegar and lavender water, manufactured of ingredients of which alcohol or distilled spirit forms the base, are held to be liable to duty at the rates of $3 per gallon and 50 per cent. ad valorem, under the provision in section 11 of the act of June 30, 1864, for "cologne water and other perfumery of which alcohol forms the principal ingredient."

When such articles, however, contain no alcohol, as it is understood is sometimes the case, they should be classified as "cosmetics," at a duty of 50 per cent. ad valorem, under the special provision therefor contained in the 5th section of the act of July 14, 1862.-(Letter to Collector of Customs, New Orleans, February 3, 1874.)

(1777.)

Brown earthenware jars containing salt liable to duty.

Brown earthenware jars imported containing salt, the same being unusual packages for the conveyance of such merchandise, and being valuable for other uses after being emptied of their contents, were held to be liable to duty at the rate of 25 per cent. ad valorem, notwithstanding the fact that they were used for such purpose.—(Letter to Collector of Customs, New Orleans, February 4, 1874.) Appeal, 1949 b.

(1778.)

Cotton fuse for smokers' use-Duty on.

Cotton fuse, which, upon investigation, was found to be manufactured and used for smokers' use, was held to be liable to duty at the rate of 75 per cent. ad valorem (less 10 per cent.), under the provision for "all smokers' articles" contained in section 13 of the act of June 30, 1864.-(Letter to Collector of Customs, New Orleans, February 9, 1874.) Appeal, 1490b.

(1779.)

Books of engravings-Duty on.

Engravings which had been manufactured and bound into book form over twenty years were held to be not exempt from duty under the provision for "books which shall have been printed and manufactured more than twenty years at the date of importation," in the 5th section of the act of June 6, 1872, they not being printed books within the meaning of that word as used therein, but liable to duty at the rate of 25 per cent. ad valorem (less 10 per cent.), under the provision for "engravings bound" contained in section 12 of the act of June 30, 1864.—(Letter to Collector of Customs, New York, February 9, 1874.) Appeal, 2074b.

(1780.)

Oil of orange-flowers, or neroli-Duty on.

Oil of orange-flowers, or neroli, being a different article from oil of orange (the former being the odoriferous principle distilled from the blossoms, while the latter is distilled from the fruit), and otherwise unprovided for in the tariff acts, was held to be liable to duty at the rate of 50 per cent. ad valorem, under the provision for "all other essential oils, not otherwise provided for," contained in the 5th section of the act of July 14, 1862.—(Letter to Collector of Customs, New York, February 14, 1874.) Appeal, 1665 b.

(1781.)

Artificial alizarine-Duty on.

Artificial alizarine, a product of coal-tar, used by calico-printers as a dye, was held to be liable to duty at the rate of 20 per cent. ad valorem, under the provision in the 24th section of the act of March 2, 1861, for unenumerated manufactured articles.-(Letter to Collector of Customs, New York, February 21, 1874.)

(1782.)

Value of the Prussian thaler.

In assessing duties on imported merchandise invoiced in Prussian thalers, the value of such currency will, until a different value therefor is proclaimed under the act of March 3, 1873, be estimated at sixtynine cents each, in accordance with the provisions of the act of May 22, 1846.-(Letter to Collector of Customs, New York, February 21, 1874.)

(1783.)

Old metal sheathing taken from bottom of foreign vessel in a foreign port, dutiable when imported into the United States.

A lot of old metal sheathing which had been taken from the bottom of the "Chesapeake," a foreign vessel, at Demarara, and imported into the United States by the same vessel, was held, notwithstanding it

was claimed to have been of domestic manufacture, and to have been originally placed on the vessel in a port in the United States, to be liable to duty.-(Letter to Collector of Customs, Baltimore, February 23, 1874.)

(1784.)

Rendition of light-house accounts.

Article 1016, Customs Regulations, respecting the disbursement accounts of collectors of customs for the Light-House Establishment, was prescribed as a general rule for the rendition of accounts, in accordance with the spirit of the act of July 14, 1862. It being, however, represented that in several collection districts it is impracticable to make payments to the keepers of lights as often as once a month, an exception to this rule may be made, allowing light-house accounts to be rendered quarter-yearly instead of monthly.—(Letter to Naval Secretary, Light-House Board, February 24, 1874.)

(1785.)

Cotton-velvet slipper-patterns (embroidered with silk, the component of chief value) not entitled to reduction of duty.

Cotton-velvet slipper-patterns, which were embroidered with silk floss, and in regard to which the appraiser reported that silk was the component material of chief value, were held to be not entitled to the reduction of 10 per cent. provided for manufactures of cotton by the 2d section of the act of June 6, 1872.—(Letter to Collector of Customs, New York, February 25, 1874.)

(1786.)

Cholera at Buenos Ayres.

The Department has been officially notified that at the beginning of the present year the cholera prevailed in Buenos Ayres. On the 30th of December last it appears that twenty-five cases were sent to the lazaretto, and that on the next day, the date of the last advices, sixtyfour cases were reported. As the consul could not give a clean bill of