Sivut kuvina
PDF
ePub

rate of 20 per cent., under section 24 of the tariff act of March, 2, 1861, Tyrian dye,” as a “non-enumerated article, manufactured in whole or in part.” The appellant claims entry of the article in question under the 20th section of the act of 1842, as bearing similarity in nature and the use it is put to, to “ Articles in a crude state, used in dyeing or tanning, not otherwise provided for," made free by the tariff act of 1861.

It seems to be conceded, in this case, that the article in question is a manufacture, and that it is not enumerated in the tariff act of 1861. It will, therefore, fall within the provision made for manufactures not enumerated or provided for in the 24th section of the act of 1861, and be liable to duty at the rate of 20 per cent. ad valorem.

The application to this case of the 20th section of the tariff act of 1842, suggested by the importer, cannot be allowed. That section has exclusive reference to the classification of unenumerated articles subject to duty, but it cannot transfer a dutiable article to the free list.

I am, very respectfully,

S. P. CHASE, Secretary of the Treasury. J. Z. Goodrich, Esq., Collector, dc., Boston, Mass.

CAUSTIC SODA.

Treasury Department, July 8, 1861. Sir, I have had under consideration your report on the appeal of Messrs. Wilson & Brown, from your assessment of duty at the rate of 20 per cent., under section 24 of the tariff act of March 2, 1861, on “ Caustic soda,” as a “manufactured article non-enumerated”—the appellant claiming entry of the article in question free of duty, by operation of the 20th section of the tariff act of 1842, as most resembling in material, quality and uses to which it is applied “soda ash,” which is free under the tariff act of March 2, 1861.

Caustic soda is not enumerated in the tariff of 1861, and, being a manufacture, it falls within the provision made for manufactures, unenumerated or unprovided for, in the 24th section of the act of 1861, and is chargeable with a duty of 20 per centum ad valorem. The 20th section of the act of 1842 has no application to this case.

That provision only refers to the classification of unenumerated articles subject to duty, but it cannot transfer a dutiable article to the free list.

I am, very respectfully,

S. P. CHASE, Secretary of the Treasury. Hiram Barney, Esq., Collector, &c., New-York.

TANNED CALF-SKINS.

Treasury Department, July 10, 1861. Sir,— The appeal of S. MENDELSON, Esq., from your assessment of duty at the rate of 25 per cent., under the provision made for leather, in section 20 of the tariff of March 2, 1861, on “Tanned calf-skins,” has been duly considered. The appellant claims entry of said article under the same provision, viz. : "Leather, upper, of all kinds, except tanned calf-skin, which shall pay 25 per cent. ad valorem,” as “ upper leather," and, as such, liable to duty at the rate of 20 per cent. The article in

per cent.

question appears, from the report of the appraisers at your port, to be "tanned calf-skins.” Assuming the correctness of that description, I am of the opinion that the duty was properly levied by you at the rate of 25

The provision in the 20th section of the act of 1861, on which the importer relies, imposes, it will be seen, in terms, the duty assessed by you.

I
am, very respectfully,

S. P. CHASE, Secretary of the Treasury. Hiram BARNEY, Esq., Collector, &c., New-York.

YARNS OF THE TOW OF FLAX.

Treasury Department, July 10, 1861. Sir, I have had under consideration your report on the appeal of Messrs. Hadden & Co., from your decision subjecting to duty, at the rate of 30 per cent., under the tariff act of March 2, 1861, “Yarns of tow of flax," as a manufacture of flax not otherwise provided for. The appellants claim entry of the article in question at the rate of 20 per cent., under section 24 of said tariff, as an unenumerated article."

That the duty was properly assessed by you, at the rate of 30 per cent., I have no doubt. If they are to be regarded as “ manufactures of flax," they would come within the provision in section 14 of the act of 1861, for “all other manufactures of flax, or which flax shall be the component material of chief value, and not otherwise provided for.” If, however, as claimed by the importer, they are to be regarded as unenumerated because no provision is made, in terms, for the "manufactures of the tow of flax," they would still be liable to duty at the rate of 30 per cent., by operation of the provisions of the 20th section of the tariff act of 1842—"manufactures of flax" being the articles they most resemble in one or more of the particulars enumerated in that section.

I am, very respectfully,

S. P. CHASE, Secretary of the Treasury. Hiram BARNEY, Esq., Collector, &c., New-York.

TARE ON SEGARS.

Treasury Department, July 9, 1861. Sir, —Your report on the application of Messrs. J. M. & D. WILLIAMS, to be allowed actual tare on certain segars in boxes, imported and entered by them at your port, is received.

The tare on segars in boxes is distinctly specified in the 58th section of the general collection act of the 2d March, 1799, and the rate therein prescribed appears to have been allowed in this case, viz. : 18 per cent. If the actual tare, as is alleged, differs materially from the rates prescribed in that section, the remedy is to be found in the provision which authorizes the officers of the customs, if they see fit, with the consent of the importer or consignee, to estimate the tares according to the rates specified in the invoice.

I am, very respectfully,

S. P. CHASE, Secretary of the Treasury. J. Z. GOODRICH, Esq., Collector, &c., Boston, Mass.

SWEDISH IRON -- TRANSHIPPED.

Treasury Department, August 19, 1861. Sir,-Messrs. NAYLOR & Co., of your port, have made inquiry as to whether Swedish iron, shipped by way of London, Hamburg or Bremen, and from thence re-shipped to the United States by either Bremen, Hamburg or American vessels, will be subject to the discriminating duty of ten per centum provided for by the 3d section of the act of August 5, 1861.

Swedish iron, so imported, will not, in my opinion, be liable to the discriminating duty in question.

I am, very respectfully,

S. P. CHASE, Secretary of the Treasury. HIRAM BARNEY, Esq., Collector of Customs, New-York.

VESSELS FROM SOUTHERN PORTS. Ninety-five vessels entering this port from the ports of the seceded States, without the proper clearances, have, in the last few months, been fined $100 each, under the act of February 18, 1793, regulating the coasting trade. The fines have been paid, and the masters and owners have entered protest and applied for redress under the remitting act of March 3, 1797. In consideration of the fact that the ports from which these vessels sailed were in possession of persons in insurrection against the United States, an order has been issued by the Secretary of the Treasury instructing the Collector at this port to release the amount of fines paid in every case where it is proved that the masters and owners attempted to obtain proper clearances.

Merchandise forfeited by the same parties is to be returned on payment of duties. The fines of seventy-five vessels have been refunded since June 1. Henceforth, where the violation of the revenue laws arises from the obstruction of their due execution in southern ports, the Collector at this port is instructed by the Secretary of the Treasury, before taking any serious action in the matter, to allow the parties interested to lodge a statement with him setting forth all the facts and circumstances relating to the case, which statement will be transmitted to the Treasury Department, together with the Collector's report and views of the particular case for consideration. While awaiting the decision of the department, no fine or penalty will be imposed, nor any deposit in lieu thereof will be received. The collector will not place any restriction upon the vessel or merchandise, but will permit the entry to be made in the regular way.

AN ACT

REQUIRING AN OATH OF ALLEGIANCE, AND TO SUPPORT THE CONSTITUTION OF THE UNITED

STATES, TO BE ADMINISTERED TO CERTAIN PERSONS IN THE CIVIL SERVICE OF THE UNITED STATES,

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That it shall be the duty of the heads of the several departments to cause to be administered to each and every officer, clerk or employee, now in their respective departments, or in any way connected therewith, the following oath, viz.: “I do

solemnly swear (or affirm, as the case may be) that I will support, protect and defend the Constitution and government of the United States against all enemies, whether domestic or foreign, and that I will bear true faith, allegiance and loyalty to the same, any ordinance, resolution or law of any State convention or legislature to the contrary notwithstanding; and, further, that I do this with a full determination, pledge and purpose, without any mental reservation or evasion whatsoever ; and, further, that I will well and faithfully perform all the duties which may be required of me by law. So help me God !" And that each and every such civil officer and employee in the departments aforesaid, or in any way connected therewith, in the service or employment of the United States, who shall refuse to take the oath or affirmation herein provided, shall be immediately dismissed and discharged from such service or employment.

Sec. 2. And be it further enacted, That the oath or affirmation herein provided for in the first section of this act may be taken before any justice of the peace or notary public, or other person who is legally authorized to administer an oath in the State or District where the same may be administered. And that any violation of such oath by any person or persons taking the same shall subject the offender to all the pains and penalties of wilful and corrupt perjury, who shall be liable to be indicted and prosecuted to conviction for any such offence, before any court having competent jurisdiction thereof. And provided further, That such offender shall be forthwith discharged from such service or employment.

Approved August 6, 1861.

REPUDIATION IN TENNESSEE. The State of Tennessee having passed a law discriminating between creditors outside and inside of the Confederate States, the State Comptroller has issued the following notice :

COMPTROLLER'S OFFICE, Nashville, Tenn., July 3, 1861. By virtue of an act of the legislature, passed the 1st inst., I hereby give notice that the interest upon all State bonds, or bonds

upon

which the State may be liable, will be paid at this place; provided, that said bonds are not owned now, or were not owned on or subsequently to the 15th of April, 1861, by citizens or corporations of the non-slaveholding States of the United States of America. Satisfactory proof of ownership, on and after the 15th of April, will be required by the affidavit of the holder, and other proof where the party is not personally well known, taken before a notary public, or other persons authorized to administer an oath in the county where taken. Citizens and corporations of friendly foreign powers will be paid in sterling or other exchange.

J. T. DUNLAP, Comptroller.

COTTON IN NEW-ORLEANS. We have before us a New-Orleans circular, covering the recommendation of the cotton factors of that port to withhold cotton from market. It is as follows:

The undersigned, cotton factors in the city of New-Orleans, in view of the interests of all parties, recommend to their various customers and correspondents not to ship any portion of their crops of cotton to this city, or to remove it from their plantations, until the blockade is fully and entirely abandoned, of which due notice will be given. [Signed by 135 names and firm names.]

OFFICE OF BOARD OF UNDERWRITERS, New-Orleans, July 23, 1861. At a meeting of the board, held to-day, the following resolution was adopted and ordered to be published:

Resolved, That no river insurance on cotton bound to this port, nor fire insurance on cotton in the city of New-Orleans, be taken until the blockade of the port is raised and its free navigation resumed. Cotton on plantations may be insured to the extent of three-fourths its value, provided it is stored in lots of not exceeding one hundred and fifty bales, and the lots at least three hundred feet apart.

JAMES H. WHEELER, Secretary. The circular, which is signed W. Cox & Co., thus urges the necessity of the course required by the above documents :

“ It is clear that, so long as the port continues blockaded, no cotton can be sold, and it would be bad policy to permit an accumulation in our warehouses. The enemy would be invited to attack a city whose successful investment would place in his hands a sufficiency of cotton *** to relieve him from the complications of the blockade.

“Our cotton warehouses are crowded together in certain portions of the city, and a single spark might kindle a conflagration unprecedented in the history of this country, bringing ruin upon planter and factor, and disaster upon the Confederacy."

THE COOLIE SLAVE TRADE.

We are informed, that by a new law now enforced in Cuba, all coolie laborers, at the expiration of the seven years' apprenticeship for which they were imported, are required to choose between an immediate return to their native country or become “apprentices for life." It is likely to happen that in many cases these unfortunate creatures are unable to pay their passage-money, or that they fail to get seasonable information in regard to the termination of their stipulated term of service; in either case they are consigned to perpetual servitude. The effect of this is simply to transfer the slave trade from the coast of Africa to China and India, for few adventurers are likely to run the hazard of capture with a cargo of Africans on board, when they can obtain coolies with impunity, and perhaps get about as well paid for their trouble. It is, probably, a fact, that at present a smaller number of slavers are afloat than at any time for many years past, (chiefly owing to the depreciation in sugars and consequent falling off in the demand for labor,) while the coolie traffic is engaging increased attention. Negroes are more valuable than other class as field hands, and consequently bring a larger price; but coolies do quite as well for general service. Journal of Commerce.

any

« EdellinenJatka »