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In this city, however, the rule seems to be inverted; the more companies we have the more the rates are reduced. It is understood on all hands that the present rates are much too low, and it is probable that they will not be raised to a paying standard till our dividends, instead of being reduced, are annihilated.

J. V. Y.

LONDON FIRE INSURANCE. The prospectus has been issued of the new insurance company, formed under the auspices of the committee of merchants, brokers and others, appointed at the great meeting at the Mansion-house, London, on the subject of fire risks, on the 25th July. It is to be called the Commercial Union Fire Insurance Company, and the capital is fixed at £2,500,000, in shares of £50 each. The directors are all persons occupying excellent positions in the trade of the port of London, and as the movement in favor of the undertaking was commenced prior to that of the “Mercantile,” already started, it would not be fair to complain of its introduction as a mere initiative effort to share the success of that scheme. Looking at the rapid increase of the property of the country requiring to be protected, there is probably an ample field for both; but it may be hoped that no further fresh ones will now be attempted or encouraged, at all events until it shall have been demonstrated that even the increased facilities now provided are inadequate for legitimate wants. The directors of the present company propose to take power to extend their operations to life and marine business, should it hereafter be thought desirable to do so.—London Times, August, 1861.

FIRE-PROOF WAREHOUSES, In a recent debate at Liverpool, Mr. GLADSTONE referred to disastrous fires which had recently occurred, and he suggested that it was worthy of consideration whether or not they had the best possible construction of warehouses. He also called attention to a suggestion, that in constructing new warehouses the buildings should be detached, even if the space between did not exceed a brick's length. It would also be well to consider the manner in which goods were stored in warehouses, especially with reference to the storage of inflammable articles with goods which were not so. Another underwriter was of opinion that there was great risk of fire from the dangerous trades, sail-makers, ship-chandlers and others, which were allowed to be carried on in warehouses. Saltpetre had been stored there, but it was in the vaults underneath the warehouses, and accessible from the street, and it was stored there with the approval of the associated insurance offices in London. In respect to the dock warehouses, it was said the iron columns were all filled up with concrete, so that, in the event of a fire, if the iron were to run like molteņ lead, the building would remain precisely as firm as before. There was no wood used in the building, either, except in the tea warehouse, and, as the whole building was arched, there was very little risk of combustible materials passing through from one floor to another, and so causing fire. The committee had lately been considering the question of having a steam fire-engine as used in London and New-York, and from the evidence which they had collected it was believed it would be useful in Liverpool

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Treasury Department, July 6, 1861. Sir-I have had under consideration the report of your predecessor in office, on the appeal of Messrs. Is AAc JEANEs & Co. from his decision assessing duties at the rate of 10 per cent, under section 24 of the tariff act of March 2, 1861, on “Canary seed” as a non-enumerated article— the appellants claiming entry thereof free of duty under the provision, in section 23 of said tariff, for “garden seeds, and all other seeds for agricultural, horticultural, medicinal or manufacturing purposes, not otherwise provided for.” Canary seeds are not specially provided for by name in any provision of the tariff act of 1861, nor are they used, it is understood, for “agricultural, horticultural, medicinal or manufacturing purposes,” but as food for birds. The classification of seeds in the tariff of 1861 is the same as in the tariff of 1857, and it was decided by one of my predecessors that, under that act, they were to be regarded as “unenumerated,” and, as such, liable to the duty therein provided for non-enumerated articles. I perceive no just reason for changing that decision; and the assessment of duty at the rate of 10 per cent. is affirmed. I am, very respectfully, S. P. CHASE, Secretary of the Treasury. W.M. B. Thomas, Esq., Collector, doc., Philadelphia, Penn.

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Treasury Department, July 6, 1861.

Sir-I have had under consideration your report on the appeal of Messrs. SEMon, BAchE & Co. from your assessment of duty at the rate of 24 cents per square foot, under section 17 of the tariff act of March 2, 1861, on “Polished window glass, exceeding 10 × 15 and not exceeding 16 × 24 inches”—the appellants claiming the right to enter the article in question at the rate of 14 cent per square foot under the provi. sion in the same section for “rough plate, cylinder or broad window glass,” of the same dimensions.

The decision of this question depends upon the fact whether the glasin question is “rough” or “polished." . Presuming the article to be “polished window glass,” as represented by the official experts who examined it, and not “rough,” as claimed by the parties, I am of the

opinion that the duty in this case was properly assessed; and your decision is therefore affirmed.

I am, very respectfully,

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

INDIA RUBBER IN STRIPS, UNMANUFACTURED.

Treasury Department, July 8, 1861. Sir,—I am in receipt of your reports on the appeal of Wm. H. Hussey, Esq., from your decision subjecting to duty, at the rate of 10 per cent., under section 24 of the tariff act of March 2, 1861, “India rubber in strips, unmanufactured," as a non-enumerated article, the appellant claiming entry thereof free of duty under the provision in section 23 of said tariff for “India rubber, in bottles, slabs or sheets, unmanufactured."

In accordance with the evident intention of Congress to admit “India rubber, unmanufactured,” free of duty, I am of the opinion that India rubber, in strips, unmanufactured, may properly be regarded as coming within the scope of the provisions in the 23d section of the tariff of 1861, of “ India rubber, in bottles, slabs or sheets, unmanufactured," and that it is entitled to entry free of duty.

i
am, very respectfully,

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

HUMAN HAIR.

Treasury Department, July 8, 1861. Sir, I have had under consideration your report on the appeal of A. Lafore, Esq., of Philadelphia, from your assessment of duty at the rate of 30 per cent., under section 22 of the tariff act of 1861, on “Human hair” imported by him. The appellant claims entry of the article in question at the rate of 10 per cent, under the provision made for " Hair of all kinds, cleaned, but unmanufactured, not otherwise provided for," in section 19 of said tariff.

The decision of this question depends upon the fact whether the hair in this case is cleansed or prepared for use. From an inspection of the sample, and the opinion of official experts by whom the article has been examined, I am satisfied that it should be subjected to a duty of 30 per cent, under the provision, in section 22 of the tariff of 1861, of “Human hair cleansed or prepared for use."

I am, very respectfully,

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

TYRIAN DYE.

Treasury Department, July 8, 1861. Sir, I have had under consideration your report on the appeal of John SCHUMACHER, Esq., from your decision subjecting to duty, at the

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, déc., Boston, Mass.

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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, doc., New-York.

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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. }. 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.

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