(1920.) Penal bonds Sureties on. Sureties on penal bonds for six months: Article 359 of the Customs Regulations of 1874 is modified so that, in taking the general bond therein set forth, the sureties to the bond may consist of more than two, each surety justifying in double the amount for which he may become surety; also the amount which may be indorsed on the said bond may be enlarged to nearly the full sum represented by it.-(Letter to Collector, Boston, August 28, 1874.) (1921.) Powers of attorney. In the absence of an importer, his agent can only make entries and transact other customs business upon his lodging at the custom-house a special power of attorney, duly executed and acknowledged, author izing him to make entries and transact other customs business in the name of his principal. A general power of attorney is not deemed sufficient. (Letter to Surveyor, St. Louis, August 28, 1874.) (1922.) Italian cloths. The distinctive manufacture known as Italian cloths, and under such name admitted to a rate of duty distinct from worsted goods similar in the use to which they are applied, must be rigidly identified. Goods known as "striped and fancy Italians" differ so much from the uniformity of surface which distinguishes the Italian cloth, and approach so much more nearly to serges and other classes, both in weight, mode of manufacture, and uses to which they are applied, as to separate them entirely from the description known as Italian cloth. They are chargeable with duty as "manufactures of worsted not otherwise provided for."-(Letter to Collector, New York, August 29, 1874.) (1923.) Japanese silks. The question raised on several appeals relating to silk mixed goods, of which silk is chief value or the leading and characterizing material, involves not only the authorized interpretation of the statutes in force previous to June 22, 1874, but also the legislative interpretation given in that act. The Department holds that the last-named authority is overruling where the first has not intervened. Practically the question is whether goods in which silk or silk manufactures constitute the leading feature shall be included under the statute which imposes duty on inanufactures of which silk is the component material of chief value. The question of authority to construe these products under the acts of 1861 and 1862 is considered to be closed by the terms of the act of June 22, 1874, and they can in no case be rated as manufactures composed of mixed materials," unless such distinct authorization had been previously made and was for some time in practical operation. 66 The Department holds that duty is to be charged on importations before and since the enactment just referred to, according to the leading characteristics of the goods in each case that is to say, that mixed goods which were mainly identified with cotton fabrics, although containing threads of silk, should be classified for duty as cottons; and goods of which silk is the leading or characteristic feature should be classed either directly or by assimilation with goods of which silk is the component material of chief value. The Department declines to undertake absolute determination as to the component materials of chief value in each case. It may be said that section 20 of the act of August 30, 1842, now reenacted as section 2499 of the act of June 22, 1874, had the same force previous to this last-named date as now, as a guide to the classification of the goods, and the determination as to what category of enumerated articles they most resemble in any case. The Department therefore affirms the decision of the collector as to Japanese silks, and all associated goods, charging them with 50 per cent. ad valorem duty.-(Letter to Collector, New York, on Appeal 8902 b, of F. Butterfield & Co., August 29, 1874.) (1923).) Calf-skins, tanned, which have heretofore been held to be not entitled to the reduction of 10 per cent. off the duty, under the act of June 6, 1872, are not, in accordance with Department's circular of August 21, 1874, entitled to such reduction under the Revised Statutes of June 22, 1874.-(Letter to Collector, New York, August 29, 1874.) (1924.) Cigar-lights. Special safety cigar-lights, an entirely different article from the ordinary matches of commerce, were held to be dutiable under the provision for "smokers' articles."-(Letter to Geo. Paget, Chicago, August 29, 1874.) (1925.) Lithographic stones. Lithographic stones, engraved, are not entitled to free entry under the provision for "lithographic stones not engraved," notwithstanding the fact that the engraving thereon may be old and worthless and of no value to the importer.-(Letter to Mayer & Merkel, New York, August 31, 1874.) (1926.). Ducks, fowls, game, &c., are dutiable as follows: When killed but not dressed, at the rate of 10 per cent. ad valorem, as raw articles; when killed, dressed, and cleaned, but not further prepared, at the rate of 20 per cent. ad valorem, as articles, not raw, but manufactured in part, and when prepared and put up in cans or otherwise, at the rate of 35 per cent. ad valorem.-(Letter to Collector, Erie, August 31, 1874.) (1927.) Sugar of the East Indies claimed to be concentrated melada, or unpurged sugar. Certain Formosan or Phillippine Islands sugar in bags, which, upon analysis, was found to contain a high percentage of cane-sugar, and even a greater ratio than is usually contained in West India sugar,of like color, was held to be dutiable as sugar according to its color by comparison with the Dutch standards, the Department deciding, first, that the law does not distinguish unpurged sugars from other sugars, or define any mode of preparation as a condition of their being so designated; and, second, that no form of melada can be recognized in a sugar which has been subjected to a drying process, whether such drying is by draining or otherwise. The evidence is conclusive that no form of melada could be imported in bags or sacks, this product being invariably in a semi-fluid condition. Collectors are instructed to classify all dry sugars according to color, irrespective of alleged modes of preparation.-(Letter to Collector, San Francisco, August 31, 1874.) TO COLLECTORS OF CUSTOMS. TREASURY DEPARTMENT, Washington, D. C., November 7, 1874. The decisions of the Department upon the construction to be given to the tariff, navigation laws, and other acts of Congress, for the month of September, 1874, are herewith published for the information and guidance of officers of the customs. CHAS. F. CONANT, (1928.) Tax on tonnage. On the 6th of June last the Department issued a circular for the purpose of defining the rule for the collection of the tax on tonnage of thirty cents levied on American and foreign vessels. On the 22d of the same month, by the approval of the act of Congress adopting the "Revised Statutes of the United States," the law regulating the collection of the tax aforesaid was declared in chapter three, Title XLVIII, sections 4219, 4223, and 4224. In regard to those sections, the Attorney-General, in an opinion rendered the 17th ultimo, states that he sees no reason for considering that they change the regulations contained in the circular above mentioned, relating to the tax on vessels engaged in foreign commerce. Hereafter, therefore, the tax will be levied on such vessels on their first entry at a custom-house in the United States, and thereafter on each entry made after the expiration of a twelvemonth from any preceding payment. The above rule will be held to embrace vessels trading between the United States and Mexico, the British Provinces of North America, the West India Islands, the Sandwich Islands, the Society Islands, or any port or place down to and including Aspinwall and Panama, which vessels heretofore have paid at the time of the first entry or clearance, according to priority.-(Circular, September 1, 1874.) (1929.) Admission of immigrants' effects. 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.—(Letter to Collector, Detroit, September 2, 1874.) (1930.) 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.-(Letter to Collector, Chicago, September 2, 1874.) (1931.) Reports of collectors to United States attorneys of violations of customs laws. On the 17th of July last the Department instructed collectors relative to the construction to be given to the 16th section of the "Act to amend the customs-revenue laws and to repeal moieties," approved June 22, 1874, requiring officers of the customs to report all violations of the customs laws to the United States district attorney. In order that the district attorney may be informed whether proper measures have been taken by collectors for the recovery of penalties and forfeitures incurred, and to avoid the expense of unnecessary legal proceedings in case of the enforcement of such penalties and forfeitures by collectors, or where any case referred to in the circular and the section of the act mentioned above is disposed of by them, they will apprise the district attorney in their reports of the action that they may have taken themselves in the settlement of the matter, and state whether, in their judgment, the circumstances of the case require the institution of any proceedings by that officer.-(Circular, September 2, 1874.) |