5. Tonnage dues. Vessels not provided with unexpired tonnage dues certificates must pay tonnage dues on entering at the custom-house. The customs authorities may refuse to issue permits to land or ship cargo until the vessel's tonnage dues are paid. 6. Vessels entering port for shelter, etc. Any vessel coming into port for shelter only, or for necessary supplies, or not remaining in port over forty-eight hours (exclusive of Sundays and holidays), if she does not open hatches nor engage in trade, will not be required to enter at the custom-house or pay tonnage dues. If she is kept in port by stress of weather, or to obtain supplies, or execute repairs, beyond forty-eight hours, the master must make a special report of the circumstances to the commissioner of customs. 7. Clearance of vessels. When the master of a vessel wishes to clear he must hand in to the customs office an export manifest, giving nationality, name, and destination of his vessel, and containing a full, true, and particular account of the cargo taken on board at this port (marks, number, and contents of packages), divided according to the places for which it is destined. The manifest being found in accordance with the export applications, and the vessel's dues and duties having been paid (or the bond of the agents accepted by the commissioner), the consul's receipt for the ship's papers will be handed back to the master, and a "clearance" and "tonnage dues" certificate issued. 8. Vessels cleared and not leaving port must reenter. A vessel which, having once cleared, waits to take in more cargo, must reenter at the custom-house; as must also any vessel which remains in port more than fortyeight hours after clearing-unless she be detained by stress of weather or by accident, in which case the master must make special report of the circumstances to the commissioner of customs. 9. Treatment of articles landed from vessels requiring repairs. Cargo, ship's stores, and gear may be landed from a vessel requiring repairs (if this be necessary for the execution of the repairs) on a duly executed bond being given to the commissioner of customs, engaging that the articles thus landed shall be reshipped within a (reasonable) fixed time, and that any articles sold, or removed from the place of storage except for reshipment, shall pay import duty at tariff rates on the value determined in the usual manner. The application to land articles under these conditions must state in detail the different articles to be landed. Such articles must be stored in a place approved by the commissioner of customs, and shall remain under his supervision; all charges for storage, insurance, etc., being borne by the applicants. 10. Special facilities may be granted to steamers. In order to expedite the transaction of business, the commissioner of customs may, on application from the master or agents, grant permission to steamers to discharge the whole of their cargo (except munitions of war and contraband articles), as described in the import manifest, into the customs sheds, subject to the separate customs shed regulations; and may clear such steamers without previous payment of import duties. All goods thus landed on a general discharge permit, and not applied for by the consignees within ten days after landing, will be removed by the customs authorities to the customs warehouse, subject to the warehouse regulations. General permission to land cargo into any other place than the customs sheds will be granted only on conditions which shall satisfy the commissioner of customs and guarantee the security of the revenue. Any breach of customs regulations on the part of a vessel to which a general discharge permit has been granted will lead to the withdrawal of such permit, and to the refusal of similar permits in the future to such vessel, until the consul of the offender shall have dealt with the offense, or caused the master or agents to give sufficient security for the penalty involved. Goods landed on a general discharge permit must afterwards be applied for in detail, and cleared at the custom-house in the manner set forth in Part B of these regulations. B. FOR GUIDANCE OF IMPORTERS AND SHIPPERS. 1. Import applications. Importers of goods must make application to the commissioner of customs for permission to land. This application must state the name of the applicant, the date, name of importing vessel, place from which the goods are brought, marks, number of packages, description of goods, quantity, and value. It must be signed by the applicant and declared to be a true description of the goods and their values, and, if required by the customs, an invoice covering the goods named in it must be produced. If no invoice is produced when called for, the goods may be landed on payment of double the tariff duty, the extra duty to be refunded when the invoice is produced or its absence satisfactorily accounted for. 2. Permits to land. When a permit to land has been obtained, it must be presented to the customs officer on board the vessel, and the goods named in it may be landed at the customs jetty, or other authorized landing place, and taken to the customs sheds, for other place approved by the commissioner, for examination. 3. Cases of disputed value. If the declared value of goods is found by the customs examiner to be too low, the commissioner of customs may call upon the applicant to pay duty on the value fixed by the examiner; but should the applicant be dissatisfied with the customs appraisement, he may within twenty-four hours (Sundays and holidays not counted) state his objections to the commissioner of customs and appoint an appraiser of his own to value the goods. The commissioner will then, without unnecessary delay, either assess the duty on the value named by the applicant's appraiser, or purchase the goods at that value plus 5 per cent. In the latter case the purchase money will be paid to the applicant within five days from the day on which he has declared the value determined by his own appraiser. The purchase of the goods by the customs will not debar the commissioner from proceeding against the applicant for signing a false declaration with intent to defraud the revenue. 4. Payment of duty, etc. The amount of duty having been determined, a duty memorandum will be issued to the applicant, who shall pay the amount named in the memorandum to the customs banker. On production of the banker's receipt for the duty the customs will issue a release permit, authorizing the applicant to take away the goods. If the goods are from a Korean port they will be released on receipt of the requisite customs documents from the port of shipment-i. e., cargo certificate or exemption certificate. 5. Deferred payment of import duty. Payment of import duty may be deferred on goods intended for reexportation, or on which the importer for any reason does not wish to pay the duty at once; provided application is made to store such goods in the customs warehouse under the warehouse regulations. 6. Export applications. Exporters of goods must make application to the commissioner of customs for permission to ship. This application must state the name of the applicant, the date, name of exporting vessel, destination of goods, marks, number of packages, description of goods, quantity, and value. It must be signed by the applicant, and declared to be a true description of the goods and their values. 7. Examination of exports. The goods must be brought to the customs godown or examination shed for examination. Cases of disputed value will be dealt with as provided for in paragraph 3. 8. Payment of duty-shipment. The duty having been assessed, a duty memorandum will be issued, which the applicant must take to the customs banker and pay the amount of duty named therein. On production of the banker's receipt for the duty the customs will issue a permit to ship, which is to be taken, with the goods, to the vessel by which they are to be exported. If the goods are for a Korean port the commissioner may either accept a bond for the export duty or may require its payment. On receipt of a certificate from the commissioner of customs at the port of destination that the goods have been landed there the bond, or the amount of duty paid, as the case may be, will be handed back to the shippers. 9. Claims for refund of duties. Claims for refund of duties paid in excess will be entertained only when made within thirty days of the date of payment. 10. Transshipment. For permission to transship cargo application must be made to the commissioner of customs. Such application must state the name and source of the import vessel, the name and destination of the export vessel, and the marks, number of packages, and general description of goods. 11. Reexport. Applications for permission to reexport goods must give all the particulars required in an export application, and must state, in addition, the name of the vessel by which the goods were imported, the date of importation, and the amount of import duty paid. The goods must be brought to the custom-house for examination; and if the original packages remain intact, and the goods are in accordance with those originally imported, as shown by the customs records, a permit to ship will be issued. If destined for a Korean port, an exemption certificate will be issued, to exempt the goods from duty at the port of destination; if for a foreign country, a drawback will be given; provided, however, that reexportation takes place within thirteen months of the date of importation. 12. "Shut-out" cargo. Cargo for which export permits have been issued, but which is not taken on board the vessel for which it was destined, must be brought to the custom-house for examination on being relanded, in order to obtain permission to ship by another vessel without further payment of export duty. No allowance will be made by the customs for shut-out cargo not thus brought back for examination; if application is made to ship it by another vessel it will be treated as an original application. 13. Cargo boats to be registered. All cargo boats, whether owned by Koreans or foreigners, used in landing and shipping cargo, must be registered annually at the custom-house and have their registered numbers painted on them. No fee will be charged for such registration. Cargo may not be landed or shipped by other than registered cargo boats except by special permission of the commissioner of customs. Issued by order of the Foreign Office, Seoul, September 6, 1887. PERSIA. The Persian customs tariff determining the duty to be levied on goods imported by European merchants was settled by the treaty of Turcoman Chai, concluded between Russia and Persia, and signed on the 22d of February, 1828, after a war disastrous to the latter country. It is the third clause of this treaty, herewith following, which secures to foreigners trading with Persia the most-favored-nation treatment. Whether Persia has at any time since the date of the treaty ever made an attempt to have the provisions modified does not appear, but so far as my knowledge serves me I think not. At all events it is still in force, and all foreigners import and export their goods at the stipulated ad valorem duty of 5 per cent. This is calculated on the invoices of the goods which are shown to the customs officials at the port of entry or departure. Some slight addition is made in relation to freight, but most of the extra details, which are taken into account under more highly organized administrations are omitted. It is pretty certain, too, that the Government does not realize the full benefit accorded to it by this moderate agreement. The customs are farmed to the highest bidder-this year for about $1,500,000; and the farmer, in order to protect his interests, both in the present and the future, makes out his return of revenue as low as possible. The present lease is the highest known for some years past. It must be understood that the above sum is the net amount payable to the treasury, and is exclusive of salaries and other expenses of collecting. Native merchants do not come under the same schedule of duties as Europeans, and their goods are subjected to a further import when they reach the city of their destination. Generally speaking, however, the actual port or frontier duty would average about 5 per cent. In cases where the duty would be much higher than this, the importer takes means to have them entered in the name of some European merchant. By this species of fraud he is able to pass valuable goods on the lower scale. It is not too much to say that every conceivable device is practiced to pass goods through the custom-houses at the lowest possible cost. The corruption of custom-house officials in Persia is proverbial, and it is doubtful whether the native traders are much better. It is almost impossible to ascertain, within any approach to the facts, what is actually either received or lost under this head of revenue in the course of a year. It is notorious, however, that if the Government undertook the management it would receive much less than now, and so the officials wisely abstain from any interference in the matter. As the Government does not undertake the duty of collecting the customs it refrains from legislating or framing rules for the service, and leaves these for the farmer who must by some means make both ends meet. Moreover, regulations, if drawn up, have no permanent value, for the farmer may not hold his lease for more, or even for a whole year, and his successor would cancel them and provide a new set. In order to protect the European trader from a second import duty after his goods have been passed through the custom-house at the port of entry, he is provided with a pass which protects them from further demands until they reach their final destination. These passes, however, are not given to the native merchant, and in the internal dues he can be made to supply the deficiency between the farmer's receipt and his liability to the Government. Within the last twelve months there have been several changes in this department of the Government, and as each candidate has outbid his predecessor the revenue has been considerably increased. The Persian Government never publishes statistics of any kind, so we have no means of observing the actual working of any department of the State. Our knowledge of what is going on has to be obtained from a variety of sources, and the reliability of the information has to be proved by a comparison of reports. TEHERAN, September 25, 1897. JOHN TYLER, TRANSLATION OF TREATY CLAUSE. In order to secure to the trade of the respective subjects (of Persia and Russia) the benefits which are the objects of the foregoing stipulations, it is agreed upon that merchandise imported into Persia or exported from that country by Russian subjects, and similarly the importation of Persian products into Russia by Persian subjects, whether by the Caspian or by the land frontier between the two States, as well as the Russian merchandise which Persian subjects export from the Empire by the same routes shall be, as in the past, subject to a duty of 5 per cent, collected once only, at the time of entry or departure, and shall not be liable to any other import. If Russia should consider it necessary to suspend these new regulations of the custom-house and the new tariffs, she nevertheless engages in such case that the above-mentioned duty of 5 per cent shall not be increased. PHILIPPINE ISLANDS. [First order of the President.] WAR DEPARTMENT, Washington, July 13, 1898. The following order of the President is published for the information and guidance of all concerned: "EXECUTIVE MANSION, July 12, 1898. "By virtue of the authority vested in me as Commander in Chief of the Army and Navy of the United States of America, I do hereby order and direct that, upon the occupation and possession of any ports and places in the Philippine Islands by the forces of the United States, the following tariff of duties and taxes, to be levied and collected as a military contribution, and regulations for the administration thereof, shall take effect and be in force in the ports and places so occupied. 66 'Questions arising under said tariff and regulations shall be decided by the general in command of the United States forces in those islands. "Necessary and authorized expenses for the administration of said tariff and regulations shall be paid from the collections thereunder. Accurate accounts of collections and expenditures shall be kept and rendered to the Secretary of War. "WILLIAM MCKINLEY." Upon the occupation of any ports or places in the Philippine Islands by the forces of the United States the foregoing order will be proclaimed and enforced. R. A. ALGER, Secretary of War. TARIFF CIRCULAR, } [Second order of the President.] WAR DEPARTMENT, Washington, May 5, 1899. The following order of the President is published for the information and guidance of all concerned: "EXECUTIVE MANSION, May 3, 1899. "By virtue of the authority vested in me as Commander in Chief of the Army and Navy of the United States, I hereby order and direct that, during the occupancy by the military authorities of the United States of the islands of the Philippine Archipelago and the island of Guam, said islands shall constitute a collection district for customs purposes. Manila shall be the chief port of entry. An officer of the Army shall be assigned to such port, who shall be the collector of customs of the islands and of the chief port, and shall have general jurisdiction over the collection of customs in the islands. "The ports of Iloilo in the island of Panay, Cebu in the island of Cebu, and San Luis d'Apra in the island of Guam are hereby declared to be subports of entry, with such other subports as may be opened from time to time by order of the Secretary of War, and an officer of the Army shall be assigned to each of the subports as collector of customs, who shall have general jurisdiction of the collection of customs at such subport. He shall make weekly reports to the collector of customs of the islands at |