79. Embroidered wool polonaise patterns are dutiable under 1162, as manufactures wholly or partly of wool (S. S, 2352.)

80. Animals of superior breed, imported for breeding purposes, although too young for such use at the time of importation, are free, if intended therefor in future. (S. S', 2860)

81. Breakage." The reduction of 5 per cent. allowed," under 2043," is to be made from the number of cases specified in the invoice, and no duty is to be assessed either on the wine, bottles, or packing included in such reduction. The same result would be reached by assessing duty on the entire invoice, and then deducting 5 per centum from the amount thus ascertained." (S. S., 2280.)

82. Plaster statuary for churches is dutiable. (S. S., 2385.)

83. Dutiable value of goods purchased in bond in Canada. "The Department, after due consideration, has concluded to acquiesce in the decision of the United States Circuit Court, and reverse its former instructions accordingly. The dutiable value of malt imported from Canada will, therefore, hereafter be taken at its value in bond in that country, when it shall satisfactorily appear that the article was purchased in bond. The same rule will be held applicable to tea, coffee, wine, &c., exported from England to the United States, which are chargeable with duty on their entry into consumption in that country, but which is not exacted on the exportation thereof from bond, and also to any other importation similarly situated." (S. S., 775)

84. Caustic Soda.-Cans containing, not dutiable. (S. S., 2424 )

85. Entry and Clearance Fees of Small Vessels.-The practice of levying fees for the entry and clearance of boats of under 5 tons, trading with Canada, is approved by the Department. (S. S., 2410.)

86. Wire Gauge.- -"Stubbs's Birmingham," the standard. (S. S., 2438.)

87. Scotch Granite Monuments.-For special directions as to invoicing, see S. S, 2456. 88. Marking of Damaged Goods.-For rules, see S. S., 2458 and 2565.

89. Silk Mixed Goods.-Referring to velvets and ready-made clothing, of which silk is the component material of chief value, but which contain 25 per cent. or more in value of cotton, flax, wool, or worsted, the Department, in accordance with the opinion of the attorney-general, held:

"1st. That by the proviso contained in the first section of the tariff and internal revenue act of February 8, 1875, that act has no application whatever to the articles of merchandise in question.

2d. That so far as such articles are concerned, to wit, those having 25 per cent., or over, in value, of cotton, flax, wool, or worsted, the law remains the same as if the said act of February 8, 1875, had not been passed.

"3d. That said articles must consequently be classified and assessed for duty under the provisions of Schedule H of the revised tariff act of June 22, 1874, respectively applicable thereto." (S S., 2464, and see also S. S., 2747.)

90. Weights of Smyrna.-See ante p. 59, of Part III.

91. A horse sold by a citizen of the United States to a foreigner, who took him to Canada to train for racing, and then returned and sold him in the United States at a greatly increased price, held not to be entitled to free entry under 1482. (S. S., 2487.)

92. American sheep, owned by United States citizen, taken to Mexico shorn, to be pastured there and returned with wool grown, exempt under 1482. (S. S., 2492.) But contra, as to wool if shorn abroad and imported. (S. S., 2538.)

93 Base Bullion."—So-called ores of silver from Mexico, being mixed metals, the product of ores smelted or refined, in which the base metals greatly preponderate, should be classified according to the preponderance of weight and quantity. ́(S. S, 2507.)

94. Excess of Weight -For regulations for allowance of, see S. S., 2513.

95. American hoop iron, exported as strapping or ties for cotton bales, and returned, is not exempt from duty under 1482. (S. S., 2525.)

96. American teams, wagons, &c, taken to Canada for temporary employment, with notice of intention to return, admitted free under 1482 on their return. (S. S., 2528.) Also American powder in damaged condition. (S. S., 2755.)

97. Wrecks Goods recovered from, are not entitled to free entry under 1807, unless the vessel itself is raised. (S. S., 2979)

98. Tin cans filled with petroleum are not weighable within the meaning of Section 3024, Revised Statutes, and consequently not subject to the payment of 3 cents per 100 pounds for weighing.

The average weight of the two sizes of tin plates used in their manufacture is found to be, for those of 14 by 20, 107 pounds, and for those of 10 by 20, 156 pounds per box, which average may be taken for the basis of computation of the drawback on the cans. (S. S., 2579.) 99. Cotton Thread, Allowance for Increase in Weight.-Upon investigation it is found that the weight of cotton thread varies from one to one and a half per cent., according to the condition of the atmosphere, and that no uniform invoice weight can be given of such thread shipped from Europe to this country.

To ascertain the true weight on which duties should be levied in case of importation from

Europe of such thread, or of cotton yarn, you will, when an importation is found to exceed in weight the amount noted in the invoice, allow not exceeding one per cent. for increase in weight caused by absorption of moisture on the voyage, provided there is no reason to suspect fraud or error in the invoice. (S. S., 2590.)

100. Penal duty, under paragraphs 1862 and 1871, ante Part I, for undervaluation, does not apply where the increase of dutiable value is consequent upon an underestimate of the foreign currency in which the invoice is made out (S. S., 2593.) For rules as to penal duty for undervaluation of parts of invoices, see S S., 2722.

101. Commissions on China ware from France is 24 per cent. (S. S., 2594.)

102. Regalia.-Costumes and accessories, used by schools of design and art, are not free as regalia under 1726. (S. S., 2677.)

103. Machinery is dutiable according to the materials of which it is manufactured, so that if it be entirely composed of iron, wood, and brass, without any steel whatever, it pays 35 per cent. ad valorem; but if it is an entirety, and possesses steel as a component part, no matter how small the proportion, it is liable to duty at the rate of 45 per cent. ad valorem, as a manufacture in part of steel. (S. S, 2692. See also S. S., 2361.)

104. Mineral Waters -The Department having information that artificial mineral waters in bottles are often entered free of duty as natural, orders that all invoices of socalled natural waters should be accompanied by certificates from the shippers abroad showing that they are, in fact, natural waters, and specifying the spring or springs which produce the same. (S. S., 2973.)

105. Ale, Beer, and Porter Bottles.-For rules as to capacity, see table of " Miscellaneous Weights and Measures," ante, p. 62 of Part III.

106. Importations through the Mail -The General Postal Union, concluded at Berne, October 9, 1874, is not construed by the Treasury Department as exempting from customs duty books or articles received in the mails from postal union countries, which, by the laws of the United States, are subject to duty; or as changing in any particular the course of proceedings for the collection of customs duties on such articles, prescribed by Section 52 of the Post Office Regulations, as modified by the order of the Postmaster-General, dated the 9th of July, 1875, and embodied in the printed decision of this Department, No. 2375. Collectors and other officers of the customs are therefore instructed to treat all importations of salable books, and of music and other printed matter imported for sale, as if such importations consisted of ordinary merchandise. (S. S, 2812.)

107. American Grain Bags Returned from Abroad.—In addition to the requirements of the Department's circular of February 17, 1875 (Synopsis No. 2110), the following regulations are issued for the purpose of enabling customs officers to ascertain the identity of grain bags claimed to be exempt from payment of duty under the provisions of the act of February 8, 1875:

On the exportation of grain bags, either filled or empty, the collector shall require the quantity, marks, and numbers to be stated on the outward manifest of the exporting vessel in such a manner as to enable them to be identified on their return to the United States.

On the return of bags claimed to be exempt from duty, which have been exported after these instructions go into effect, the importer shall be required to declare in his entry the name of the exporting vessel, the date of the shipper's outward manifest, and the marks and numbers on the bags offered for entry.

The appraiser shall, in every case, report the marks and numbers found on the imported bags to the collector, who will compare the same with the marks and numbers stated in the outward manifest of the exporting vessel, or with a copy thereof obtained from the collector at the port of exportation, and, if such marks and numbers do not agree, free entry of the bags will be refused.

If the bags are returned to the port from which they were originally exported, the quantity, marks, and numbers shall be indorsed on the outward manifest, and, if they are returned to another port, the collector at the port of exportation will be advised, in order that indorsement may be made on the outward manifest at his port.

The importer will also be required to declare, under oath, that no drawback or bounty has been allowed on the exportation of the bags for which free entry is claimed, which declaration shall be attached to the entry.

These regulations will take effect on the date of their receipt at the several ports. (S. S., 2839, June 5, 1876.)

108. Ships' pumps imported for a vessel built in the United States are not entitled to privilege of free entry under 1813. (S. S., 2954.)

109. No damage allowed on salt, for dirt or other foreign matter not received on voyage of importation. (S. S., 2955.)

110. Lay figures imported by religious societies are not exempt from duty as regalia. (S. S., 2956.)

111. The importation of brandy, in cases comprising one or two imitation barrels of glass, of a capacity of one or two gallons each, is prohibited and subjects the same to forfeiture. But contra, if one dozen of the same are contained in each case, or if each of the glass barrels were of a capacity of fourteen gallons. (S. S., 2952.)

112. Regulations under Reciprocity Treaty with the Hawaiian Islands.-Under the convention for commercial reciprocity between the United States and his Majesty the King of the Hawaiian Islands, concluded on the 30th day of January, 1875, and promulgated by the President of the United States on the 3d day of June, 1875; the act of Congress approved August 15, 1876, to carry the same into effect, and the proclamation of the President dated September 9, 1876, it is provided, among other things, that the following specified goods, wares, and merchandise, of the growth, manufacture, or production of the Hawaiian Isl ands, shall be introduced into the ports of the United States, free of duty, from and after the date of the President's proclamation declaring that he has evidence that the legislature of the Hawaiian Islands have passed laws on their part to give full effect to the provisions of said convention, and so long as the same shall remain in force, viz: "arrowroot; castor oil; bananas, nuts, vegetables, dried and undried, preserved and unpreserved; hides and skins undressed; rice; pulu; seeds, plants, shrubs, or trees; muscovado, brown, and all other unrefined sugar, meaning hereby the grades of sugar heretofore commonly imported from the Hawaiian Islands and now known in the markets of San Francisco and Portland as 'Sandwich Island sugar;' syrups of sugar-cane, melado, and molasses; tallow.”

I.-Such goods, wares, or merchandise, of the growth, production, or manufacture of the Hawaiian Islands, will be admitted free, as above provided for; but before allowing such admission, collectors of customs will require importers or consignees to produce proper invoices thereof, with affidavits of the owner or shipper at such islands attached thereto, accompanied by certificates of a consular officer of the United States in one of the following forms, as the case may require :

FORM NO. -.

Foreign Owner's Oath where goods have been actually purchased.

I, A. B, do solemnly and truly swear, that the goods, wares, and merchandise, described in the invoice now produced and hereunto annexed, were actually purchased for my account, or for account of myself and partners, in the said purchase, and that said invoice contains a true and faithful account of the actual cost thereof, and of all charges thereon; that no discounts, bounties, or drawbacks are contained in the said invoice but such as have been actually allowed, and that said goods, wares, and merchandise are the growth, product, or manufacture of the Hawaiian Islands.

Sworn to and subscribed before me, at

do further certify that I am satisfied that

the

(Signed)

day of

,

A. B.

A. D. 18—; and I who subscribes the foregoing oath, is the person he represents himself to be; that he is a credible person, and that the statements made by him under said oath are true.

[L.S.]

FORM NO.

[Signature of proper Consular Officer.]

Foreign Owner's Oath in cases where Goods have not been actually purchased.

I, A. B., do solemnly and truly swear, that the invoice now produced and hereunto annexed contains a true and faithful account of the goods, wares, and merchandise therein described, at their market value, at at the time the same were (procured or manufactured, as the case may be), and of all charges thereon; that said invoice contains no discounts, bounties, or drawbacks but such as have been actually allowed; and that said goods, wares, and merchandise are the growth, product, or manufacture of the Hawaiian Islands.

Sworn to and subscribed before me, at further certify that I am satisfied that

the

1

(Signed) A. B. day of —, 18—; and I do who subscribes the foregoing oath, is the person he represents himself to be; that he is a credible person; and that the statements made by him under said oath are true.

[L. S.]

(Signed)

[Signature of the proper Consular Officer.]

II. In case there is no consular officer of the United States at or near the port of shipment, the said certificates shall be made by two respectable merchants or inhabitants of the place, and the affidavits may be taken before a local magistrate or other officer duly authorized to administer oaths.

Collectors will also require importers or consignees of such goods to file at the customhouse, in addition to such evidence, their own affidavits, certifying that, to the best of their knowledge, information, and belief, the goods are of the growth, production, or manufacture of the Hawaiian Islands; and may also require the production of such further evidence as they may deem necessary to protect the revenue from fraud.

III. The exemption from duty herein provided for does not apply to any goods, wares, or merchandise in bonded warehouse, or imported into the United States prior to September 9, 1876, the date of the President's proclamation, stating that he has received satisfactory evidence that the legislature of the Hawaiian Islands have passed laws on their part to give effect to the convention aforesaid.

IV.-Collectors will see to it that all goods, wares, and merchandise claimed to be free of duty under such convention are, upon entry, duly examined and appraised with the same care and thoroughness as goods which are liable to duty.

V.-Collectors are also instructed that the privileges of the said convention and law apply only to goods, wares, and merchandise, the growth, product, or manufacture of the Hawaiian Islands, when imported directly from such Islands. (Treasury Circular, of September 11, 1876, S. S., 2962.)

113. Railway tickets imported from Canada are dutiable. (S. S., 2965.)

114. Certain writing-desks, work-boxes, and travelling companions, of wood and leather, and having either small glass ink bottles or mirrors of little value, attached, held to be dutiable as manufacturers of wood and leather. (S. S., 2967.)

115. Entry of Packed Packages.-The Department holds that the act of May 1, 1876, "to provide for the separate entry of packages contained in one importation, is designed to enable the owner of one or more parcels making part of one or more packed packages' to make an entry of his own property without entering more."

"That such entry shall contain a declaration of the whole number of parcels contained in all packed packages' in which the person making the entry has a parcel."

"That such entry need not state the value of any parcel not the property of the importer, consignee, or owner making such entry, nor of the whole of such packed packages,' the first section of the act expressly relating to packed packages' concerning which no invoice or statement of contents or values has been received."

"The entry shall state the value of the whole number of parcels in all packed packages' consigned in one vessel at one time to one ultimate owner, and if such value be over one hundred dollars, an invoice shall be filed as required by section 9, chap. 39, vol. 18, Acts of 1874." (S. S., 2968)

116. Exported tin-cans, upon which drawback has been allowed, are dutiable on reimportation. (S. S., 2972.)

117. Carriages of immigrants, though old and in use, are not entitled to free admission unless necessary to the act of immigration of the owner. (S. S., 2028, 2901.)

"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." (S. S., 1929.)

"In a decision of September last, Synopsis 1929, the Department defines the meaning of the terms in actual use for immigration' to mean such use as was necessary in enabling the immigrant, or his family, or his effects, to reach a railroad car in which he would pass the boundary, after which he would again necessarily use the teams and harness for the purpose of travelling to any part of the United States. This seemed a reasonable construction of the law admitting the effects of immigrants free of duty, when they necessarily belong to their immediate use." (S. S., 2056)

118. Free Entry of Domestic Productions Exported and Returned.

TREASURY DEPARTMENT, October 4, 1876.

In consequence of the frequent applications made to the Department for a waiver, in whole or in part, of the requirements of the Regulations of 1874, in regard to the free entry of articles of domestic growth, production, or manufacture, when returned to the United States, such applications being in many cases caused by lack of familiarity with such requirements, the following existing regulations are published for the information of all concerned, viz. :

Clearance of Vessels to Foreign Ports.

"ARTICLE 183. Before a clearance can be granted by the collector to a vessel bound to a foreign port or place, the owners, shippers, or consignors of the cargo on board of such vessel shall deliver to the collector manifests of the parts thereof shipped by them respectively, and verify the same by their oath or affirmation.

"Such manifests must specify the kinds and quantities of the articles shipped by them respectively, the value of the total quantity of each kind of articles, and the destination thereof.

"The oath or affirmation must state that the manifest contains a full, just, and true account of all articles laden on board of such vessel by the owners, shippers, or consignors respectively, and of the foreign place or country in which the same is truly intended to be landed, and that the values of such articles are truly stated according to their actual cost, or the values which they truly bear at the port and time of exportation."

Free Entry of Articles returned.

"ARTICLE 373. Articles of the growth, production, or manufacture of the United States, duly exported to a foreign country and brought back in the same condition as when exported, and upon which no drawback or bounty has been allowed, are entitled to entry free of duty.

"ARTICLE 374. If brought back to the port of original exportation, the fact of regular clearance for its foreign destination must be shown to the satisfaction of the collector and naval officer by the records of the customs, and by the oath or affirmation of the person or persons having knowledge of the facts, which oath or affirmation will be in the following

form:

FORM 92.

Oath of Growth or Production.

I, do solemnly, sincerely, and truly swear [or affirm], that the several articles of merchandise mentioned in the entry hereto annexed are, to the best of my knowledge and belief, truly and bona fide of the growth, production [or manufacture] of the United States, and that they were truly exported and imported as therein expressed, and that no drawback, bounty, or allowance has been paid or admitted thereon, or in any part thereof.

"ARTICLE 375. But when the reimportation is made into a port other than that of original exportation from the United States, the law requires, in addition to the foregoing oath, the production of a certificate, showing the exportation thereof, from the collector and naval officer, if any, of the port where the exportation was made.

"ARTICLE 376. If the foregoing certificate cannot at once be procured, and the proof otherwise required to be made, free entry will be permitted on bond being given

with sureties to the satisfaction of the collector of the district of reimportation, in a sum equal to what the duties on the merchandise would be if it were not of the production, growth, or manufacture of the United States.

"ARTICLE 377. To guard against fraud on the revenue and insure identity, the collector shall require, in addition to proof of clearance, the production of a statement, certified by the proper officer of the customs, at the foreign port from which the reimportation was made, of the fact that such merchandise was imported into that country from the United States in the condition in which it is returned: the certificate of such foreign customs officer being authenticated by the consul of the United States.

"In cases where there is no such officer at the foreign port of exportation, a certificate of the foreign recipient of the goods, or of his representative, having knowledge of the facts, duly authenticated by the consul of the United States, may be admitted in lieu thereof; but if it be impracticable to produce either of the certificates referred to in this article at the time of making entry, entry may be admitted on bond being given for the production thereof. "ARTICLE 378. In default of observance of the foregoing requirements, merchandise purporting to be privileged, as aforesaid, will be considered and treated as foreign, and, if dutiable, subjected to payment of duties."

Collectors of customs are requested to direct, so far as practicable, the attention of parties concerned to the regulations above set forth.

COLLECTORS OF CUSTOMS AND OTHERS. (S. S., 2990.)

CHAS. F. CONANT,
Acting Secretary.

119. Unsealed packages of music by foreign mail may be seized by a customs officer at the United States exchange office of receipt, or elsewhere, under the following regulation of the . Post-office Department:

"The provisions of amended Regulations No. 82, issued by the Post-office Department on the 9th of July, 1875, require that sealed letters or packages which are suspected to contain dutiable articles must not be unreasonably delayed at the exchange office of receipt, but forwarded to the office of destination, stamped with the words 'suspected liable to customs duty;' but with respect to unsealed packages which are positively known to inclose dutiable articles, the regulation provides that when an unsealed package is found on examination to contain an article or articles liable to customs duty, it should be delivered to the proper officer of the customs, and the postmaster should inform the person to whom it is addressed of its arrival in the mails, and its delivery to the customs officers.'" (S. S., 3001)

120. Coral, beads and bead necklaces of, are dutiable as beads under 1201 (S. S., 3003 ) 121. The sample labels, supplied by the department for the filing of samples of important merchandise, may have noted thereon the number of the pertinent invoice, the invoice designation or description of the merchandise, and any other particulars which the appraisers may deem of use. (S. S., 2991.)