them on the footing of national vessels,* 10 per cent is to be added to the rates of duties on importations by American vessels. For example : if the duty is 20 per cent in American bottoms, it will be 22 per cent, if the importation takes place in foreign vessels not under treaty.†

II. ADVALOREM DUTIES.

Since 3d March, 1824, no goods, subject to an advalorem duty, are admitted to an entry, unless the true invoice, signed by the shipper, (the party who consigned or shipped the goods) be presented to the collector at the time of entry. The correctness of this invoice must be sworn to by the consignee, importer, or agent. In case of his not being the purchaser or owner of such goods, the invoice is required to be accompanied by an affidavit to the same effect of the manufacturer or owner abroad. This affidavit is prescribed to be made before a consul or commercial agent of the U. S. abroad, (who is usually provided with the necessary printed forms for that purpose) or else before some public officer duly authorised to administer oaths in the country where the goods have respectively been purchased, and the same duly certified by the said consul, commercial agent, or public officer, and in the latter case such official certificate shall be authenticated by a consul or commercial agent of the United States: Provided, that if there be no consul or commercial agent of the United States, the required authentications shall be executed by a consul of a nation at the time in amity with the United States, if there be any such residing there; if there be none, it is to be made by two respectable resident merchants.

In all cases where merchandize is liable to an advalorem duty, such duty is to be calculated on the nett-cost, or value at the place from whence it is imported, including commission and all charges, except freight and insurance. Hitherto 20 per cent were to be added to the prime cost so established, on importations from beyond the Cape of Good Hope, and 10 per cent if arriving from any other parts. This regulation however has been repealed by the Act of 14th July, 1832, and will therefore be discontinued after 3d March, 1833.

Whenever goods, composed wholly or in part of wool or cotton, of similar kind, but different quality, are found in the same package, charged at an average price, it is the duty of the appraisers to adopt the

*This law has been confirmed by Act of 14th July, 1832. See page 10, also Treaties of Reciprocity, page 12. *

value of the best article contained in such package, and so charged, as the average value of the whole.*

Advalorem Duties on Cottons.-All manufactures entirely or partly made of cotton, (excepting cotton twist, yarn, and thread,) pay 25 per cent advalorem; but it is assumed that no such goods if white, can cost less than 30 cents the square yard, or 35 cents the square yard if dyed, coloured, printed, or stained. If they actually cost less, they are charged 25 per cent on those minimum prices, or 74 cents per square yard on white, and 8 cents on coloured goods. A square yard, measuring of course 36 running inches, gives for every inch of width so nearly cent, that in all calculations that proportion may be assumed. Therefore a print, 26 inches wide, may be said to cost 63 cents per yard duty. Cotton goods, costing above 30 and 35 cents respectively, per square yard, pay like all other articles, subject to an advalorem duty, adding charges and commission.

Advalorem Duties on Woollens.-The Tariff coming into operation on 3d March, 1833, has abolished the complicated and deceptive method of computing the duty on broad-cloth, on a graduated scale of minimum prices, and fixes the duty henceforth at 50 per cent advalorem. The system of a valuation per square yard for the purpose of advalorem duty is however still retained in respect to plains, kerseys, and Kendal cottons, which are to pay duty at the rate of 5 per cent on a value of not less than 35 cents per square yard, and also in regard to different kinds of carpeting. To estimate the cost of the square yard, the lists are usually rejected from the widths, nor do the lists pay duty. Charges at the rate of 2 per cent are added to the cost, and the duty is subsequently charged on the amount of charges. No allowance for measure is admitted. Flannels, bockings and baizes pay, as will be observed, a fixed rate per square yard, without reference to the value of the article, and worsted stuffs 10 per cent advalorem.

Cotton or Prussian shawls with worsted fringes are by a late decision subject to the cotton square yard duty only.

* Act of 14th July, 1832.

† Acts of 22d May, 1824, and 14th July, 1832.

ESTIMATION OF FOREIGN COINS AND CURRENCIES, BY LAW.

Pound sterling of Great Britain, valued heretofore at 4.44 cts. will after 3rd March 1833, be taken at*.

.cts.

4.80 183

40

331

10

5

1.24

1.48

1.84

50

1.00

ESTIMATION BY CUSTOM.

.cts.

90,7%

48

Rouble of Russia, according to the exchange on London.

Francs, valued at 1 per cent more than Livres,

III. SPECIFIC DUTIES.

18 73,125 100,000

Specific duties of so much per pound or per gallon, do not require

any explanation as to the manner in which they are applied.

Drafts allowed by the custom-house on all articles subject to duty by weight, viz:

وو

From 80lb do. do. and upwards,

On all other boxes of tea, according to the invoice, or

actual weight thereof.

18

20

وو

وو

All other goods paying a specific duty, invoice tare,

or actual weight.

وو

On any of the preceding articles the importer may have the invoice tare allowed, if he makes his election at the time of entering the goods, and obtains the consent of the collector and naval officer.

Allowances on liquids.-The act of 2d March 1799, grants to the importer an allowance of 2 per cent for leakage on the quantity which shall appear by the gauge to be contained in any cask of liquors subject to duty by the gallon; 10 per cent on all beer, ale and porter in bottles; and 5 per cent on all other liquors in bottles, to be deducted from the invoice quantity in lieu of breakage, or it is lawful to compute the duties on the actual quantity to be ascertained by tale, at the option of the importer, to be made at the time of entry.

IV. RESTRICTIONS.

No goods subject to duty, can be imported into the United States from sea in vessels of less than 30 tons burthen.

Bottles in which ale, beer or porter is imported are free; those in which wine is imported are subject to the same duty as empty bottles.

The duty on window glass, such as plate or crown, is to be calculated on the number of square feet in the whole surface as imported, and not upon the number of square feet of a given size, into which it might be

cut.

By bars of copper or brass, free, is meant a solid mass hammered, and not fit for use until manufactured. Copper and brass in plates, free by the act of 1816, applies only to copper of a certain description suited for the sheathing of vessels. Copper bottoms, cut round or raised at the