21 last, for use on cars conveying goods under immediate-transportation bonds, are not in many instances properly attached. It appears that certain transportation companies, in order to ostensibly comply with the terms of the circular referred to, have been in the habit of attaching the locks by means of temporary staples driven into the car near the permanent fastenings. It is represented that the hasps of the locks are so large that they cannot be put through the usual car-staples, which are clinched or riveted on the inside of the car, and that therefore a temporary staple is driven when the car is laden with unappraised goods. This practice is a dangerous one, and affords little or no protection, as the staple can be easily withdrawn. The locks, which are furnished by the Department without expense to railroad companies, are intended to secure the car, and you are requested to issue instructions to your officers whose duty it is to supervise the lading of cars to reject all those not furnished with suitable means for securely attaching the locks-i. e., substantial staples strongly riveted or clinched on the inside of the car in such manner that they cannot be drawn out, and large enough to admit the hasps of the locks. You will also direct your officers to note on the manifests the fact that the locks were securely attached as above directed before the car left your port, and you will inform them that they will be held responsible for the character of the cars and fastenings used in the transportation of bonded goods. TREASURY DEPARTMENT, January 5, 1880. SIR: The Department is in receipt of your letter of the 31st ultimo, further reporting upon the appeal (4663f) of Nicholas Rath & Co. from your decision assessing duty at the rate of $2 per gallon and 3 cents per bottle on certain so-called "ginger-liqueur" in bottles imported, per "Denmark," September 23, 1879, which the appellants claim to be dutiable at the rate of 20 per cent. ad valorem. It appears, from the special report of the appraiser, that the merchandise in question contains only sixteen per cent. of alcohol, and is neither a "compound or preparation of which distilled spirits is a component part of chief value," nor a "spirituous liquor" or "bitters containing spirits," such as are provided for by Schedule D. It seems to be a preparation of ginger, which is allied to the category of liqueurs. The Department is of opinion that the merchandise cannot be properly classified as "spirituous beverage," and that, being not otherwise provided for, it should be subjected to duty at the rate of 20 per cent. ad valorem, under section 2516, Revised Statutes, as a non-enumerated manufactured article, without a separate rate of duty on the bottles. You will reliquidate the entry accordingly. Silk and cotton gimps, beaded-Duty on. TREASURY DEPARTMENT, January 5, 1880. SIR: The Department is in receipt of your letter of the 29th ultimo, transmitting the appeals (4833ƒ and 4834 ƒ) of Dreyfuss, Weiller & Co. from your decision assessing duty at the rate of 60 per cent. ad valorem on certain so-called beaded gimps imported, per "Herder," July 31, and "City of Berlin," September 1, 1879, which the appellants, by their protests, claim to be dutiable at the rate of 50 per cent. ad valorem, under the provision in Schedule M for "bead ornaments.” It appears, from the special report of the appraiser and upon inspection of samples, that the goods, which consist of gimp, intended for use in trimming ladies' garments, are not known, either commercially or otherwise, as "bead ornaments." The Department must, therefore, reject the claim of the appellants, that the goods are covered by the special provision in the statute for 'bead ornaments." 66 It appears, however, that the goods are manufactures of silk, cotton, and bugles or beads, silk being the component of chief value, and cotton being over twenty-five per cent. in value, so that they are excluded from the provisions of the act of February 8, 1875, and fall within the purview of Schedule H, and thus, not being specially provided for, are dutiable at the rate of 50 per cent. ad valorem, under the last clause of the schedule. You will therefore readjust the entry at the rate specified, and forward a certified statement for refund of the excess of duty exacted. Very respectfully, By order: COLLECTOR OF CUSTOMS, New York. H. F. FRENCH, (4376.) Steam-vessels-Liable to inspection when plying on navigable waters of the United States, though within the limits of one State. TREASURY DEPARTMENT, January 6, 1880. SIR: The Department is in receipt of your letter of the 26th ultimo, inclosing a letter addressed by yourself to the local inspectors at Wheeling, W. Va., in which you ask for a decision as to whether the steamer "Richard Delaney," plying exclusively upon the waters of the Kanawha River, a stream situated wholly within the limits of the State of West Virginia, is liable to the steamboat-inspection laws of the United States, and you refer to Desty's "Shipping and Admiralty" as an authority for your own opinion that said steamer is not liable to said laws. In reply, you are informed that section 4400, Revised Statutes of the United States, requires "all steam-vessels navigating any waters of the United States which are common highways of commerce, or open to general or competitive navigation, * * * to be inspected under the provisions of Title 52, chapter 1, of the Revised Statutes." The Supreme Court of the United States has decided that "those rivers must be regarded as public navigable rivers in law which are navigable in fact; and they are navigable in fact when they are used, or are susceptible of being used, in their ordinary condition, as highways for commerce, over which trade and travel are or may be conducted in the customary modes of trade and travel on water. And they constitute navigable waters of the United States within the meaning of the acts of Congress, in contradistinction from the navigable waters of the States, when they form, in their ordinary condition, by themselves, or by uniting with other waters, a continued highway over which commerce is or may be carried on with other States or foreign countries in ་ the customary modes in which such commerce is conducted by water." (10th Wallace, 559.) The waters of the Kanawha River, by their connection with those of the Ohio River, form a continued highway over which trade is or may be carried on with other States or foreign countries, and is therefore a common highway of commerce within the intent and meaning of the statute referred to, and steamers navigating said river, although ply ing exclusively between points situated within the limits of the State of West Virginia, would be liable to all the provisions of the steamboat laws. The decision of the Department is that the steamer "Richard Delaney" must be inspected. Very respectfully, W. A. GUARRIER, Charleston, W. Va. JOHN SHERMAN, Secretary. (4377.) "Blue-striped penelope," or cotton canvas-Duty on. TREASURY DEPARTMENT, January 6, 1880. SIR: The Department is in receipt of your letter of the 27th ultimo, reporting on the appeal (1625ƒ) of Calhoun, Robbins & Co. as to the classification of a cotton fabric styled "blue-striped penelope." An inspection of samples shows that the fabric is a coarse open-work canvas, which cannot, under any view of the case, be considered either as a twilled fabric or as a fabric allied to ginghams and goods of that character, so as to classify it under any of the countable clauses of Schedule A. It seems to resemble, in some manner at least, the nettings, open linings, &c., specified in Department's rulings of August 28, 1874 (Synopsis 1919), and September 27, 1877 (Synopsis 3380), and it is understood from the appraiser's report that, in accordance with such rulings, it has hitherto been the practice at your port to classify the same as "manufactures of cotton not otherwise provided for," at a duty of 35 per cent. ad valorem. In the opinion of the Department, this practice is correct, and should be continued. Very respectfully, H. F. FRENCH, Assistant Secretary. COLLECTOR OF CUSTOMS, New York. (4378.) Essence of vinegar, or acetic acid-Duty on. TREASURY DEPARTMENT, January 6, 1880. SIR: The Department duly received your letter of the 17th ultimo, on the appeal (2929ƒ) of M. Gabriel from your assessment of duty at the rate of 80 cents per gallon on certain so-called Frankfort essence of vinegar imported, per steamer "Mosel," in June last. The appellant claims that the merchandise is dutiable at the rate of 5 cents per pound, under the provision in Schedule M for acetic acid of a specific gravity of 1.047 or less. The appraiser states that the article is acetic acid not exceeding a specific gravity of 1.047, but that it is not the acetic acid of commerce, but is an acid specially prepared for use as vinegar after being mixed with water. The appellant states that it is prepared by distillation, and that it is substantially similar to the merchandise embraced in his appeal No. 1282f, except as to strength. In the former case it was above 1.047 in strength, and was held to be an acetic acid, although intended for the manufacture of vinegar, and this finding was based upon the report of the appraiser at your port. The appraiser and chemical expert at Boston, to whom the samples were submitted, express the opinion that the article is acetic acid, dutiable at the rate of 5 cents per pound, under the provision of the law before mentioned. The decision of the Department upon this appeal dated the 25th of September last affirmed your assessment of duty, but upon a less complete statement of facts than is now presented. It is the opinion of the Department that, upon the evidence now presented, the article is an acetic acid of a less specific gravity than 1.047, dutiable at 5 cents per pound, as claimed by the appellants, and you will readjust the entry accordingly, and take the necessary steps to refund the excess of duties exacted. Very respectfully, COLLECTOR OF CUSTOMS, New York. H. F. FRENCH, Assistant Secretary. |