the privilege conferred thereby, if they were imported in forms immediately suitable for use in ship-building, but not to iron and steel, which are entitled to said privilege when imported not only in the shape of bars or rods, but also as spikes, nails, and bolts. Upon a re-examination of the subject, the Department is now of opinion that the extension to a number of articles manufactured from iron rods or bars of a higher privilege, may properly be understood as carrying for these materials the less privilege granted under the same law to hemp, manilla, copper, and composition metals, which are permitted by the regulations to be converted, under certain conditions, into cordage or sheathing-metal prior to being used in the construction, equipment, or repairing of vessels specified in the law. You are, therefore, hereby authorized to grant the application of Messrs. Bacon & Co., if the iron to be used in the manufacture of the spikes is imported in the form of bars or rods. It is understood that the requirements of the regulations as to the affidavit of the manufacturer and the preliminary payment of the duties will be complied with. TREASURY DEPARTMENT, May 10, 1880. The attention of the Department has been called to the erroneous practice at many ports of issuing licenses for the fisheries to vessels engaged in other business than taking whales, cod, or mackerel. Section 4321, Revised Statutes, distinctly sets forth the nature of the fisheries for which licenses may be issued, and the wording of the statutes from which the section is reproduced clearly shows that the intention of Congress was to limit the issue of licenses for the fisheries to vessels engaged in taking the kinds of fish named therein. Collectors of customs are therefore directed not to license any vessel for the fisheries except such as make a business of catching whales, cod, or mackerel. Vessels now licensed, however, will not be disturbed until their present licenses expire. By section 4339, Revised Statutes, it is provided that all vessels clearing with registers to engage in the whale-fishery shall be deemed to have lawful and sufficient papers for such voyages, securing the privileges and rights of both registered vessels and vessels licensed for the fisheries. No special form of register is needed to enable a vessel to engage in the whale-fishery, nor is it necessary to obtain special authority from the Department to issue a register for that business, but any vessel sailing under a register may engage in said fishery by virtue of this section. All decisions in contravention of this circular are hereby revoked. H. F. FRENCH, COLLECTORS OF CUSTOMS AND OTHERS. Acting Secretary. (4521.) Exportations to Portugal. TREASURY DEPARTMENT, May 11, 1880. This Department is in receipt of information, through the Secretary of State, that the United States has been admitted to the benefits of "Annex B," of the Portuguese-French Treaty of 1866, reducing the duties on certain importations from France. This reduction will prob ably vary from 10 per cent. to 25 per cent. and upwards on the articles specified in the Annex, exported from this country. It is stipulated in article 3 of the treaty itself, that goods of French origin or manufacture, mentioned in tariff B, and imported directly by sea from France, Algeria, or any other French colony under French or Portuguese flags, shall be admitted into Portugal subject to the duty fixed in the above-mentioned tariff, all additional duties included, except the duty called "emolument duty," which amounts to 3 per cent. on the principal duty-that is, a further duty of 3 per cent. is levied on the gross amount of duty as fixed by Annex B. COLLECTORS OF CUSTOMS AND OTHERS. H. F. FRENCH, Acting Secretary. (4522.) Vessels-Cannot be compelled to take out marine documents. TREASURY DEPARTMENT, May 11, 1880. SIR: In reply to your letter of the 26th ultimo, you are informed that there is no authority conferred by law by which a vessel can be compelled to take out marine documents or to be admeasured; but if a vessel of over five tons burden engages in trade without marine documents, she becomes liable under section 4371, Revised Statutes, and you will collect the penalty specified therein. (See Decision 3282, June 21, 1877.) Very respectfully, H. F. FRENCH, Acting Secretary. COLLECTOR OF CUSTOMS, Newport, R. I. (4523.) Cotton scarfs with silk-embroidered ends—Duty on. TREASURY DEPARTMENT, May 13, 1880. SIR: This Department is in receipt of your report of the 3d instant, upon the appeal (6447ƒ) of Spielmann, Wolff & Co. from your decision assessing duty at the rate of 60 per cent. ad valorem on certain em. broidered cambric scarfs imported by them, per "Cimbria," December 17, 1879. The appraiser reports that the scarfs were composed of cotton, with embroidered silk ends, and are identical, as to character and the value of the component material contained therein, with the neck-ties mentioned in the decision of January 20, 1879 (Synopsis 4404), relating to an importation by Messrs. Mills & Gibb. In the latter case the articles contained 38 per cent. in value of cotton, and were treated as dutiable, at the rate of 35 per cent. ad valorem, as embroidery, under the provisions of the tariff for manufactures of cotton, linen, or silk, if embroidered or tamboured in the loom or otherwise by machinery, or with the needle, or other process not otherwise provided for. You will, therefore, readjust the entry and take the usual measures for a refund of the duties levied in excess of 35 per cent. ad valorem. It should be noticed that such articles imported since February 8, 1875, having silk as the component of chief value, are dutiable at the rate of 60 per cent. ad valorem, unless they also contain as a component material 25 per cent. or over in cotton, flax, wool, or worsted. Very respectfully, COLLECTOR OF CUSTOMS, New York. H. F. FRENCH, Acting Secretary. (4524.) Additional duty of 20 per cent.-Undervaluation of oranges on entry. TREASURY DEPARTMENT, May 13, 1880. SIR: This Department is in receipt of your letter of the 6th instant, submitting the appeal of Messrs. H. A. Vatable & Co. from your decision assessing additional duty at the rate of 20 per cent. ad valorem on certain oranges imported by them, per "Flamborough," November 18, 1879. It appears that the importation consisted of 82 barrels of oranges undervalued on entry more than 10 per cent., that 71 barrels were returned by the appraiser as having been damaged 100 per cent., and that an allowance was made by you for the loss sustained in excess of 25 per cent. of the whole quantity. The question presented in the appeal is, whether additional duties should be levied on the oranges on which an allowance for damage was made. Section 2927 of the Revised Statutes provides that, in such cases as the present, the appraiser shall ascertain the rate of percentage the merchandise is damaged, and that such rate or percentage shall be deducted from the original amount subject to duties at ad valorem rates. As this provision is construed by the Department, it removes from the operation of section 2900, requiring the payment of additional duties on merchandise undervalued 10 per cent. or more, a quantity of the merchandise equal to the damage found, except in the case of fruit, when the deduction would be the damage ascertained, less 25 per cent. of the entire quantity of fruit imported. Under this rule, the amount of damage allowed, less 25 per cent. of the whole quantity of merchandise imported, should be deducted from the quantity imported, and duties regular and additional be levied on the residue only. You will therefore readjust the entry accordingly, and take the usual measures for a refund of the additional duties levied in excess. The inclosures of your letter, with the exception of the protest and appeal, are returned herewith. Very respectfully, COLLECTOR OF CUSTOMS, New York. H. F. FRENCH, Acting Secretary. : (4525.) Refund of excessive duties on embroidered slipper-patterns. TREASURY DEPARTMENT, May 13, 1880. SIR Referring to your letter of the 10th instant, regarding Department's instructions of March 29, 1880 (Synopsis 4475), for carrying out the decision of the court in the case of Kohlsaat vs. Arthur as to the proper classification of embroidered slipper-patterns, you are informed that such instructions should be construed as directing the reliquidation of all the entries then in suit, &c., covering merchandise of the character mentioned, which was imported between the 1st of August, 1872, and March 3, 1875, at a duty of 35 per cent. ad valorem, less 10 per cent., and those entries of such merchandise imported after the last-mentioned date, at a duty of 35 per cent. ad valorem, without such reduction. Very respectfully, H. F. FRENCH, Acting Secretary. COLLECTOR OF CUSTOMS, New York. (4526.) Solution of chloride of zinc-Duty on. TREASURY DEPARTMENT, May 14, 1880. SIR: In Decision No. 4440, deciding appeal (5303ƒ) of Charles Regen from your assessment of duty at the rate of 20 per cent. ad valorem on certain chloride of zinc imported per steamer "Algeria," it is stated that the report of the appraiser shows the article to be a solution of chloride of zinc intended for use as medicine. A re-examina |