thereupon decided that household effects of persons arriving in the United States from foreign countries, which were in use abroad for not less than one year, and which are not intended for any other person or persons, nor for sale, were exempt from duty, without any limitation as to value.-(Letter to Collector of Customs, New York, April 16, 1874.

(1815.)

Salt used for purposes of curing fish for manure not entitled to rebate of

duty.

Salt intended for use in curing or preserving "pogie chum," which consists of the fish of that name converted into a mass (entrails and all) for the purpose of manufacturing manure, or a fertilizer, is not entitled to the benefits conferred by the provisions of section 11 of the act of June 6, 1872, which, in the opinion of the Department, relates solely to salt used in the curing of fish for consumption as food.—(Letter to Collector of Customs, Wiscasset, Me., April 20, 1874.)

(1816.)

Vinegar in bottles-How classified for duty.

Wine vinegar put up in bottles, labeled and capped, with trademark impression on the metallic capsule covering the cork, was held to be liable to duty at the rate of ten cents per gallon, under the special provision for "vinegar" contained in the 11th section of the act of June 30, 1864, and the bottles, which were the usual covering for this superior quality of vinegar, were held to be not liable to a separate duty, but were, as the vinegar pays a specific duty, exempt from any duty.—(Letter to Collector of Customs, New York, April 25, 1874.)

(1817.)

Enrollment of canal-boats or boats employed upon the internal waters or canals of any State.

The attention of collectors and other officers of the customs is called to the provisions of the following act, approved to take effect from the 18th instant, amendatory of the "Coasting Act" of February 18, 1793:

"Be it enacted, &c., That the act to which this is a supplement shall not be so construed as to extend the provisions of the said act to canal

boats or boats employed on the internal waters or canals of any State, and all such boats, excepting only such as are provided with sails or propelling machinery of their own adapted to lake or coastwise navigation, and excepting such as are employed in trade with the Canadas, shall be exempt from the provisions of the said act, and from the payment of all customs and other fees under any act of Congress."

Such boats will not hereafter be required to be provided with marine documents or with manifests, or to be admeasured; and if fees for services performed since the date on which the act went into operation have been received, they should be refunded according to the usual course of procedure.—(Circular, April 27, 1874.)

(1818.)

Cucumbers preserved in salt and water-Duty on.

Cucumbers, imported in hogsheds and preserved in salt and water, were held to be dutiable at the rate of 35 per centum ad valorem, under the provision for "pickles" contained in sections 22 of the act of March 2, 1861, and 13 of the act of July 14, 1862. (See Synopsis No. 708.)-(Letter to Collector of Customs, New York, April 28, 1874.)

TO COLLECTORS OF CUSTOMS.

TREASURY DEPARTMENT,

Washington, D. C., June 11, 1874.

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

B. H. BRISTOW,

Secretary.

(1819.)

Issue of permanent documents to vessels absent from home port.

The act of Congress approved April 17, 1874, extends the provisions of the act of February 28, 1865, relative to the enrollment and license of vessels navigating the western rivers and the waters on the northern, northeastern, and northwestern frontiers of the United States otherwise than by sea, so as to include all vessels of the United States navigating the waters thereof. Masters of vessels in a district other than that to which such vessels belong are authorized to procure enrollment and license, or license, or the renewal thereof, without proceeding with their vessels to the home port. The same proceedings, however, are to be had in the district where the vessel may be as have been required heretofore in the district to which the vessel belonged, excepting the giving of bond and the issuance of license. The collector will then certify such proceedings to the collector of the vessel's home district, who, on the owners giving the usual bond and taking the usual oath, will issue documents to said owners, or forward them by mail to the officer who certified the preliminary proceedings, to be delivered to the master or No change is intended by the amendment referred to in the laws and regulations heretofore existing further than is necessary to allow vessels away from the home port to receive permanent documents. In all other respects those laws and regulations must be strictly observed.-(Circular, May 1, 1874.)

owners.

(1820.)

Discriminating duty on goods the product of Persia imported from London.

Opium, the product of Persia, when imported from London, held to be liable to the discriminating duty of 10 per cent. ad volorem, notwithstanding the fact that it had been originally imported into London via the Suez Canal, in accordance with the rule laid down in a previous decision (Synopsis No. 1793), which would include Persia as being a country "east of the Cape of Good Hope," within the meaning of the 3d section of the act of June 6, 1872.—(Letter to Collector, Philadelphia, May 1, 1874.) Appeal, 4389 b.

(1821.)

Whistles and flutes for children-Duty on.

Children's whistles and flutes are not considered by the Department as musical instruments, but as toys, and therefore they are dutiable at the rate of 50 per cent. ad valorem, under the provision in the 12th section of the act of June 30, 1864, for "wooden and other toys for children." (Letter to Collector, New York, May 2, 1874.) Appeal, 3590 b.

(1822.)

Cotton and worsted braids-Duty on.

Cotton and worsted braids intended for use as straps for boots and shoes, being composed principally of cotton, but with stripes of highcolored worsted running through and forming an integral and important part thereof, held to be liable to duty according to their value per pound, under the provision in the 2d section of the act of March 2, 1867, for "all manufactures of every description composed wholly or in part of worsted, not otherwise provided for," less 10 per cent.-(Letter to Collector, Boston, May 4, 1874.) Appeal, 4898 b.

(1823.)

Embroidered wool piano and table covers-Duty on.

Piano and table covers made of wool, embroidered on the borders with silk, held, notwithstanding the embroidery, to be provided for under the clause in the 2d section of the act of March 2, 1867, which imposes