tion are large or small cards which have an engraving on one side, but are designed for use as business cards or for business purposes, the so-called engraving being merely an embellishment. The rule furthermore excludes engravings on cards, pasteboard, or paper, either completed or having vacant spaces in the centre or elsewhere, to be filled out with other matter, such articles being intended for use as tags or labels on merchandise, or as a foundation or frame for a photograph or other kindred purposes; also engraved pictures or likenesses of professional musicians or other public performers, bearing the name of the person represented in large and prominent letters, and evidently intended for use as an advertise

ment.

"All articles of paper having printed matter or engravings thereon, if designed for some use beyond that to which printed matter' or 'engravings,' as such, may properly be applied, as, for instance, a band or wrapper for envelopes, gloves, or other merchandise, must be classified as manufactures of paper. The same rule will exclude from classification as engravings all engraved articles, whether printed or otherwise, consisting of two or more separate pieces of paper pasted or otherwise attached together; also to all engraved articles when folded or so constructed as to prevent any other appearance than that of a single flat

surface.

"The foregoing general principles and rules, with the illustrations given, will, it is hoped, lead to a uniform method of classification, under the provision referred to, at the several ports, but should any difficulty arise in the application thereof, collectors are desired to report the case at once, with samples, to the Department for special instructions." (S. S., 2950.)

41. Whale oil not wholly the product of American fisheries is dutiable. (S. S., 2887.) 42. Fish the Product of the Inland Lakes.-The Department has recently had under consideration the question as to what description of fi-h are the products of the inland lakes lying between the United States and Canada, and of the rivers flowing into them, as distinguished from fish which are the products of the sea-fisheries of Canada, with the view of establishing some practical guide by which collectors of customs may determine under certain circumstances, from the character of the fish themselves, without regard to other proofs, whether they are or are not entitled to free entry under the Treaty of Washington.

The following extract from a communication addressed to the Department by Professor Spencer F. Baird, United States Commissioner of Fish and Fisheries, under date of the 10th instant, embodies the desired information:

"So far as relates to the fishes of the inland lakes and of the rivers running into them, likely to be imported into the United States, there is but little difficulty, these consisting of brook trout, the salmon trout, the land-locked salmon, the white-fish, the lake herring (a species of white-fish), the muscalunge or large pike, the sturgeon, and the black bass, although the brook trout, the muscalunge, the sturgeon, and the black bass are frequently found elsewhere than within the limits mentioned.

"Possibly the simplest rule to apply would be that of excluding from free entry all fish from points west of Montreal, unless they can be shown to have been captured in the St. Lawrence River, east of Lake Ontario.

"Fish shipped from points east of Montreal, and on the Atlantic seaboard, would, in reasonable probability, be entitled to free entry, unless they embrace salmon trout, whitefish, lake herring, or cisco, which are exclusively found in lakes or their inlets, and therefore, unless under very exceptional circumstances, would be necessarily dutiable.

"I am unaware whether the provisions of the treaty embrace fresh fish as well as those that are prepared for temporary preservation. If fresh fish come in free, then the subject is very much simplified, as, so far as my knowledge extends, it is only the white fish and the lake trout that are ever offered in a salted condition, the other species commanding a much higher price as fresh fish. The fish which are strictly maritime, about which there would never be any question, are the mackerel, cod, haddock, bake, pollock, cusk, whiting, and ling, as also the sea trout from Newfoundland and Labrador."

These views are not absolutely mandatory upon collectors of customs, but are published for their information, with the expectation that they will be applied as far as practicable. (S. S., 282)

43 Miniature Compasses of metal and glass, unset, not exclusively used for personal ornaments, are not jewelry, but manufactures of glass, dutiable at 40 per cent. ad valorem. (S S., 2905.)

44. Samples Accompanying Invoices.

TREASURY DEPARTMENT, July 29, 1876. The following circular letter, issued by the Department of State, is published for the information and guidance of customs officers:

"DEPARTMENT OF STATE, Washington, July 10, 1876.

"To the Consular Officers of the United States in Great Britain,

France, Switzerland, Italy, Austria, Belgium, and Germany.

"GENTLEMEN: The Secretary of the Treasury, in a letter to this Department, has repre. sented that the samples of merchandise to be imported into the United States from the coun

tries above mentioned, which are usually deposited in the consulate, would be of greater service, in preventing frauds on the revenue, if the whole or a portion of them were forwarded to the collector of the port to which the merchandise is destined, at the same time with the triplicate invoice. It is stated that it does not appear to be expedient to require samples of all merchandise specified in the invoices, to be forwarded in this manner; but that it will be sufficient to transmit, with the triplicate invoice, when practicable, the samples (or a portion of the samples in each case) that are usually deposited at the consu lates, under existing regulations, or which may properly be called for by the consul in his discretion, where reason therefor exists, and where the same can conveniently be sent. It is further stated that it is not expected that samples of considerable bulk or weight, or of a fragile nature, should ordinarily be forwarded; and that in cases of doubt whether a sampie should be attached to the invoice, the decision may be left to the discretion of the consular officer.

"The course above set forth being recommended for adoption by the Secretary of the Treasury, you are instructed to comply therewith so far as may be possible in respect of invoices and samples at your several consulates, and do what may be in your power to assist the revenue officers of the Government in the direction referred to, by requesting samples in cases where they may be useful, and forwarding the same. "I am, gentlemen, your obedient servant, (Signed)

"JOHN L. CADWALADER,

"Assistant Secretary."

The samples forwarded by consular officers under the instructions contained in the circular, should, so far as practicable, be finally placed with the proper invoices filed in the collector's office. (S. S, 2909.)

Models or samples capable of being used for other purposes, such as castings for carriage hardware fit for use in the manufacture of carriages, although intended for use as models for patterns, are dutiable. (S. S., 2156.)

So are pattern cards, of merchantable value, evidenced by separate charges made thereon in the invoice. (S. S., 2383.)

The Preservation of Samples of Dutiable Merchandise.

TREASURY DEPARTMENT, August 19, 1876.

On and after the first of September proximo, appraisers of merchandise in the several customs districts will be required to retain samples of all silks, woollens, linens, dress and other piece goods; also of all other articles examined and appraised by them, paying ad valorem duties, samples of which, in the judgment of the appraiser, may be conveniently taken and retained without serious detriment to the interests of the importer.

Samples of piece goods should be of a size sufficient to show the width and texture of the article. All samples taken and retained in pursuance hereof should be labelled and carefully filed in the appraiser's office subject to inspection and examination by officers to be assigned to that duty by the Department.

Blank forms of labels to be used for this purpose will be furnished by the Department. (S. S., 2930.)

45. Entry of Fish from Newfoundland." The Treaty of Washington does not prescribe the channel or mode of importation of articles made free under it. Fish from Newfoundland passing through the St. Lawrence River to a United States port, are free, without restriction as to such mode of transit." (S. S., 1930.)

46. Granite, Definition of Term." The Department has uniformly sustained the construction, that the term 'granite,' as used in the law defining the duty on building-stone, only applies to unmanufactured or undressed granite." (S. S., 1938.)

47. Manufactures of Wool or Hair.-"The Department holds that all manufactures of wool or hair, the product of goats or other like animals, are necessarily included under the terms of Schedule L, Title 33, act of June 22, 1874, and that the manufactures of hair described in Schedule M of the same title and act, as dutiable at 30 per cent. ad valorem, relate wholly to manufactures associated with the terms given in that schedule, that is, to hair seating, crinoline cloth, or manufactures of the same material." (S. S., 1940.)

48. Withdrawal of Materials for Ship-building." The intent of section 10 of the act of June 6, 1872, was clearly limited to the aid its terms afforded to ship-building and the employment of American vessels. For this purpose the materials therein named were to be so employed free of duty, but on ceasing to have such relation the claim to exemption from duty ceases. To secure the continued recognition of this relation, the Department directs the transfer to a vessel's register of the indorsement of release of duty entered on any warehouse bond because of the withdrawal of materials for such vessel's use. "" (S. S., 1960.) 49. Duty on Swiss Mulls.-"On an appeal in September, 1874, from assessment of duty, at the rate of 54 cents per square yard, less 10 per cent., on certain Swiss mulls in which it was claimed that the said mulls were dutiable at 3 cents per square yard, under the acts of 1861 and 1862, and that the general statutes of June 22, 1874, do not change the rate of duty

on those goods; the Department held that the repealing clauses of the law last named are absolute, and in no instance can duties be assessed under any other provisions of law,' and instructed the collector to cause duty to be charged on all goods, composed wholly or ch y of cotton, being substantially cottons, and cotton the characterizing material, under one or the other clause of Schedule A of that act, disallowing the ad valorem duty of 35 per cent., less 10 per cent, in any case upon goods substantially cotton cloths, and intended for use as such.'

Very thin tissues, intended for linings of envelopes or other inferior uses, and cotton fabrics, so heavily woven as to render the threads impossible to be counted, or exceeding in value twenty-five cents per square yard, are all that may be charged with that rate of duty. All mulls and like goods pay duty as above assessed." (S. S., 1984)

50. Professional Books of a Journalist.-Books relating to public policy and pending national and general questions are embraced as such and free. But not books of poetry and

fiction. (S. S., 1988.)

51. Dutiable Values.-No valuation on the basis of the cost to manufacture an article in any foreign country can be admitted in any case. (S. S., 1999.)

52. Church Medals and Candelabra, when held to be regalia. (S. S., 2005.)

53. Old Sheathing Metal, not shown to have been removed from vessel for necessary repairs, or if such metal is not actually worn out the conditions fail under which exemption from duty can be admitted. (S S., 2007.)

54. Dutiable Charges.-In reply to a letter, asking what charges are dutiable on merchandise purchased at an interior point, and forwarded through one or more countries to the port of final export to the United States, held, "that the words of section 9, act of July 28, 1866, are exactly reproduced in section 2907, Title 34, Revised Statutes, and these explicitly declare that all costs of transportation to the vessel in which shipment is made to the United States' are dutiable charges. The limit of territory of any foreign country is not alluded to or recognized, the seaboard port or place of final departure being the only terminus of any transportation for which account must be taken.”

55. Embroidered Dresses.- Manufactures designed for use as clothing, or articles of a finished character, are certainly not included in embroideries, if the material is either silk or wool, the only open question being, whether they are so included, if of linen. The Department adheres, however, to the distinction long recognized as applicable to embroideries, applying it only to articles in which the embroidery constitutes the leading characteristic, and the embroidery work is the chief element of value."

"Linen or silk dresses embroidered for mere ornamentation, and in which the value of the material, apart from the embroidery, is largely in excess of the value of the embroidery, distinctively, must continue to be classified as manufactures of linen or silk respectively." 56. Lumber, Walnut and Pine.-Ordinary black walnut lumber (sawed) is not one of the distinctive woods known in commerce as a cabinet wood, although used for similar purposes. (S. S., 2044.) Pine lumber (sawed) is dutiable at $2 per cne thousand feet. (S. S., 2103.) 57. Undervaluation of Goods-Additional Duty on.-To an inquiry as to the basis upon which additional duty shall be assessed where goods are undervalued in excess of ten per cent, the Department replied as follows:

“Section 2909 of the Revised Statutes provides that there shall be levied and collected on such merchandise 20 per cent. of the duty imposed on the same when fairly invoiced.' This section seems to have been taken verbatim from the act of August 30, 1842, section 17 (5 Stat., 548), except that there is a change in the percentage of additional duty to be imposed."

"The act of March 3, 1865, section 7, under which additional duty for undervaluation was assessed prior to the passage of the Revised Statutes, is also found embodied in section 2900 of the latter."

"Under the circumstances, the Department will continue to recognize the act of 1865, reproduced in section 2900 of the Revised Statutes, as still in force in all respects, without regard to any apparent conflict between its provisions and those of section 2909, which question must be left to the courts to determine." (S. S., 2069.)

58. Canadian Building Stone imported by contractors with the United States for the sale and delivery of the same within the United States is dutiable at $1.50 per ton. (S. S., 2090.) 59. Barrels, &c., may be Reimported Free of Duty. (Circular, S. S., 2110.)

TREASURY DEPARTMENT, February 17, 1875.

The act approved February 8, 1875, entitled "An act to amend existing customs and internal revenue laws, and for other purposes," provides that barrels, boxes, shooks, and grain bags, the manufacture of the United States, may be returned to the United States free of duty, either empty or filled with foreign products; the provision being as follows:

"SECTION 9. That barrels and grain bags, the manufacture of the United States, when exported filled with American products, or exported empty and returned filled, with foreign

products, may be returned to the United States free of duty,* under such rules and regulations as shall be prescribed by the Secretary of the Treasury; and the provisions of this section shall apply to and include shooks, when returned as barrels or boxes as aforesaid." Articles 380 and 381 of the Regulations of 1874 are, therefore, modified as follows: All barrels, boxes, shooks, or grain bags, of domestic manufacture, either empty or filled with foreign merchandise, exported from any foreign port for return to the United States, and for which it is intended to claim admission free of duty, must be accompanied by a certificate, from the foreign shipper, of identity and of intent to return the same, either empty or filled with foreign merchandise, as the case may be. Such certificate may be accepted in lieu of an invoice for the articles named, if empty; but, if filled with foreign merchandise, the value of the boxes, barrels, or bags must be separately stated in the invoice, and the certificate, in such case, must be attached to or be made a part of the invoice; and in every case it must be executed in triplicate and attested by a consul or consular agent of the United States. This certificate must be in the following form:

I HEREBY CERTIFY, under oath, that, to the best of my knowledge and belief, the articles hereinafter named are truly of the manufacture of the United States, and were exported from the United States,t and that it is intended to reship the same to the port of on board the now lying in the port of I further certify that, to the best of my knowledge and belief, the actual market value of the articles herein named, at this time and in the form whence the same are to be exported to the United States, is as follows:2

-, in the United States,

The consul will be required to verify the facts alleged in this certificate, as far as practicable, and to furnish information in case its correctness may be questioned.

On importation into any port of the United States of merchandise contained in such barrels, boxes, or bags, or of the said empty packages, the verification necessary to admit them free of duty will be:

First. The certificate herein referred to.

Second. Verification, by actual examination by the proper officers of the appraisers' department, with an indorsement of the fact of examination and of the truth of the statement on the invoice or declaration, that the barrels, boxes, or bags bear evidence that they are manufactures of the United States as claimed.

The value of the said barrels, boxes, or bags, containing foreign merchandise liable to duty ad valorem, at the time and place of shipment for importation into the United States, must be separately stated in the invoice, and such separate value, after verification by the appraisers, will be excluded from duty.

The act of February 8, 1875, before referred to, also contains the following: "SECTION 7. . . . And provided further, That bags, other than of American manufacture, in which grain shall have been actually exported from the United States, may be returned to the United States empty free of duty, under regulations to be prescribed by the Secretary of the Treasury."

To secure the free entry of bags of this character, the declaration of intent to return empty, prescribed by Article 381 to be filed at time of export, will be required, and, in addition, a duly certified invoice as on ordinary importation of imported goods, which shall specify that the bags have been exported from the United States filled with grain, and shall refer to the declaration by date, name of exporting vessel, and number of bags.

B. H. BRISTOW,

Secretary of the Treasury. 60. Circular relative to Free Entry of Personal Effects of Tourists and others Arriving from Abroad. (S. S., 2119.)

TREASURY DEPARTMENT, February 23, 1875. The attention of this Department has been called to the impression widely prevailing, that articles purchased for personal use of tourists, or persons returning to the United States from foreign countries, are exempt from duty if designed solely for personal use, and not intended for sale.

The exemption from duty extends to barrels and grain bags exported prior to February 8, 1875, and reimported after that date. (S. S., 2496.)

If the packages are empty, insert "and were exported from the United States filled with the produce of that country."

If the packages contain foreign merchandise, insert "filled with," and a description of the merchandise they contain.

This blank is to be filled only when the merchandise contained in the packages is subject to a duty ad valorem.

The several provisions of law admitting articles free, when accompanying the person, or for personal use, are the following :

"Books, professional, of persons arriving in the United States."

"Books, household effects, or libraries, or parts of libraries, in use of persons or families from foreign countries, if used abroad by them not less than one year, and not intended for any other person or persons, or for sale."

"Personal and household effects, not merchandise, of citizens of the United States dying abroad."

"Wearing apparel, in actual use, and other personal effects, not merchandise, professional books, implements, instruments and tools of trade, occupation, or employment of persons arriving in the United States. But this exemption shall not be construed to include machinery or other articles imported for use in a manufacturing establishment, or for sale."

It will be seen that, so far as wearing apparel is concerned, only those articles which have been in actual use are exempted from duty, although in many cases this exemption has been applied to all articles of wearing apparel belonging to and contained in the baggage of the owner, whether new or old. New articles of clothing, which have not been in actual use abroad, and not necessary for the present comfort or convenience of the owner, are chargeable with duty; and the fact that they are intended for the future use of the person who brings them, or of another person, and are not for sale, does not exempt them from duty. Tourists and passengers are, therefore, cautioned to observe the proper care, when arriving with articles claimed to be free as personal effects, in making a separate statement of their effects which have been in actual use abroad from those which are new, in order that the customs officers may readily decide what portions are liable to or exempt from duty. B. H. BRISTOW, Secretary of the Treasury.

61. Grain imported to be ground is dutiable. (S. S., 2157.) 62. Silk regalia for religious societies, free, and not subject to provisions of the act of Feb. 8, 1875. (S. S., 2164.)

63. An importation at any time during the day on which an act embracing it takes effect, is dutiable thereunder. (S. S., 2168.)

64. Materials for the manufacture of regalia for religious societies are dutiable. (S. S., 2180.)

65. Furniture and tackle of vessels wrecked in American waters, free. (S S., 2188.)

66. Horses exported to be trained, may be returned free of duty under 1482. (S. S., 2190.) 67. Internal transportation of goods valued under $100, and unaccompanied by a certified invoice, is not allowed. (S. S., 2211.)

68. Reshipment in bond of goods transported to port of delivery is not allowed. (S. S., 2212.)

69. Tobacco-box Shooks.-Sycamore lumber cut into lengths and packed in shooks for tobacco-boxes, should be classified under 1146, in accordance with assimilation rules of 908. (S. S., 2226.)

70. Commission on Cutlery.-The commission to be added to invoices of cutlery is the rate actually paid, when it is 24 per cent. or over; but under 1869 must in no case be less than 21 per cent. Where commissions are omitted from the invoice a penalty of 100 per cent. in addition must be imposed under 876. (S. S., 2233.)

71. Machinery of vessels landed for repairs is not dutiable. (S. S, 2255.)

72. The internal tax to be imposed on reimportations of domestic products under 909, is that in force at the date of reimportation. (S. S., 2260)

73. Damage to outer coverings of importations. No allowance for. (S. S., 2270.)

74. Machinery of American vessels wrecked in foreign waters and sold, is dutiable on reimportation. (S. S., 2282.)

75. Compound manufactures, which can be separated readily, should be separately classified for duty. (S. S., 2300.)

76. “Drawback on Sugar and Syrup.-On the exportation of sugar and syrup produced from imported melada, paying a duty of 14 cents per pound, and 25 per cent. in addition thereto, drawback will be allowed at the following rates:

On sugar, 2 cents per pound.

On syrup, 5 cents per gallon, provisionally.

"The drawback on sugar to be subject to a retention of 1 per centum, and the drawback on syrup to a retention of 10 per centum." (S. S., 2312.)

77. Internal revenue stamps may, in certain cases, be affixed to match boxes prior to importation, provided they are, at the same time, cancelled. (S. S., 2218, 2341.)

78. Costs of Cartage, Labor, and Storage.-Where from the variety of the contents of several cases of merchandise, and the imperfect designation in the invoice, it becomes necessary to order all, instead of one, for examination, for correct assessment of duty, the expense must be paid by the owner in accordance with 1888. (S. S., 2343.)