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 one 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,† and that it is intended to reship the same to the port of on board the , now lying in the port of

in the United States,

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

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 arriv ing 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 2} 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:

"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.)

79. Embroidered wool polonaise patterns arc dutiable under 1162, as manufactures wholly or partly of wool (S. S, 2352.)

80. Animals of superior breed, imported for breeding purposes, although too young for such use at the time of importation, are free, if intended therefor in future. (S. S, 2860)

81. Breakage." The reduction of 5 per cent. allowed," under 2043, “is to be made from the number of cases specified in the invoice, and no duty is to be assessed either on the wine, bottles, or packing included in such reduction. The same result would be reached by assessing duty on the entire invoice, and then deducting 5 per centum from the amount thus ascertained." (S. S., 2280.)

82. Plaster statuary for churches is dutiable. (S. S., 2385.)

83. Dutiable value of goods purchased in bond in Canada. "The Department, after due consideration, has concluded to acquiesce in the decision of the United States Circuit Court, and reverse its former instructions accordingly. The dutiable value of malt imported from Canada will, therefore, hereafter be taken at its value in bond in that country, when it shall satisfactorily appear that the article was purchased in bond. The same rule will be held applicable to tea, coffee, wine, &c., exported from England to the United States, which are chargeable with duty on their entry into consumption in that country, but which is not exacted on the exportation thereof from bond, and also to any other importation similarly situated." (S. S., 775)

84. Caustic Soda.-Cans containing, not dutiable. (S. S., 2424 )

85. Entry and Clearance Fees of Small Vessels.-The practice of levying fees for the entry and clearance of boats of under 5 tons, trading with Canada, is approved by the Department. (S. S., 2410.)

86. Wire Gauge.-"Stubbs's Birmingham," the standard. (S. S., 2438.)

87. Scotch Granite Monuments.-For special directions as to invoicing, see S. S, 2456. 88. Marking of Damaged Goods.-For rules, see S. S., 2458 and 2565.

89. Silk Mixed Goods.-Referring to velvets and ready-made clothing, of which silk is the component material of chief value, but which contain 25 per cent. or more in value of cotton, flax, wool, or worsted, the Department, in accordance with the opinion of the attorney-general, held:

1st. That by the proviso contained in the first section of the tariff and internal revenue act of February 8, 1875, that act has no application whatever to the articles of merchandise in question.

2d. That so far as such articles are concerned, to wit, those having 25 per cent., or over, in value, of cotton, flax, wool, or worsted, the law remains the same as if the said act of February 8, 1875, had not been passed.

"3d. That said articles must consequently be classified and assessed for duty under the provisions of Schedule H of the revised tariff act of June 22, 1874, respectively applicable thereto." (S S., 2464, and see also S. S., 2747.)

90. Weights of Smyrna.-See ante p. 59, of Part III.

91. A horse sold by a citizen of the United States to a foreigner, who took him to Canada to train for racing, and then returned and sold him in the United States at a greatly increased price, held not to be entitled to free entry under 1482. (S. S., 2487.)

92. American sheep, owned by United States citizen, taken to Mexico shorn, to be pastured there and returned with wool grown, exempt under 1482. (S. S., 2492.) But contra, as to wool if shorn abroad and imported. (S. S., 2538.)

93 "Base Bullion."-So-called ores of silver from Mexico, being mixed metals, the product of ores smelted or refined, in which the base metals greatly preponderate, should be classified according to the preponderance of weight and quantity. (S. S, 2507.)

94. Excess of Weight -For regulations for allowance of, see S. S., 2513.

95. American hoop iron, exported as strapping or ties for cotton bales, and returned, is ́ not exempt from duty under 1482. (S. S., 2525.)

96. American teams, wagons, &c, taken to Canada for temporary employment, with notice of intention to return, admitted free under 1482 on their return. (S. S., 2528.) Also American powder in damaged condition. (S. S., 2755.)

97. Wrecks Goods recovered from, are not entitled to free entry under 1807, unless the vessel itself is raised. (S. S., 2979)

98. Tin cans filied with petroleum are not weighable within the meaning of Section 3024, Revised Statutes, and consequently not subject to the payment of 3 cents per 100 pounds for weighing.

The average weight of the two sizes of tin plates used in their manufacture is found to be, for those of 14 by 20, 107 pounds, and for those of 10 by 20, 156 pounds per box, which average may be taken for the basis of computation of the drawback on the cans. (S. S., 2579.) 99. Cotton Thread, Allowance for Increase in Weight.-Upon investigation it is found that the weight of cotton thread varies from one to one and a half per cent., according to the condition of the atmosphere, and that no uniform invoice weight can be given of such thread shipped from Europe to this country.

To ascertain the true weight on which duties should be levied in case of importation from

Europe of such thread, or of cotton yarn, you will, when an importation is found to exceed in weight the amount noted in the invoice, allow not exceeding one per cent for increase in weight caused by absorption of moisture on the voyage, provided there is no reason to suspect fraud or error in the invoice. (S. S., 2590.)

100. Penal duty, under paragraphs 1862 and 1871, ante Part I, for undervaluation, does not apply where the increase of dutiable value is consequent upon an underestimate of the foreign currency in which the invoice is made out (S. S., 2593.) For rules as to penal duty for undervaluation of parts of invoices, see S S., 2722.

101. Commissions on China ware from France is 24 per cent. (S. S., 2594.)

102. Regalia.-Costumes and accessories, used by schools of design and art, are not free as regalia under 1726. (S. S., 2677.)

103. Machinery is dutiable according to the materials of which it is manufactured, so that if it be entirely composed of iron, wood, and brass, without any steel whatever, it pays 35 per cent. ad valorem; but if it is an entirety, and possesses steel as a component part, no matter how small the proportion, it is liable to duty at the rate of 45 per cent. ad valorem, as a manufacture in part of steel. (S. S, 2692. See also S. S., 2361.)

104. Mineral Waters -The Department having information that artificial mineral waters in bottles are often entered free of duty as natural, orders that all invoices of socalled natural waters should be accompanied by certificates from the shippers abroad showing that they are, in fact, natural waters, and specifying the spring or springs which produce the same. (S S., 2973.)

105. Ale, Beer, and Porter Bottles.-For rules as to capacity, see table of "Miscellaneous Weights and Measures," ante, p. 62 of Part III.

106. Importations through the Mail.-The General Postal Union, concluded at Berne, October 9, 1874, is not construed by the Treasury Department as exempting from customs duty books or articles received in the mails from postal union countries, which, by the laws of the United States, are subject to duty; or as changing in any particular the course of proceedings for the collection of customs duties on such articles, prescribed by Section 52 of the Post Office Regulations, as modified by the order of the Postmaster-General, dated the 9th of July, 1875, and embodied in the printed decision of this Department, No. 2375. Collectors and other officers of the customs are therefore instructed to treat all importations of salable books, and of music and other printed matter imported for sale, as if such importations consisted of ordinary merchandise. (S. S, 2812.)

107. American Grain Bags Returned from Abroad. In addition to the requirements of the Department's circular of February 17, 1875 (Synopsis No. 2110), the following regula tions are issued for the purpose of enabling customs officers to ascertain the identity of grain bags claimed to be exempt from payment of duty under the provisions of the act of February 8, 1875:

On the exportation of grain bags, either filled or empty, the collector shall require the quantity, marks, and numbers to be stated on the outward manifest of the exporting vessel in such a manner as to enable them to be identified on their return to the United States.

On the return of bags claimed to be exempt from duty, which have been exported after these instructions go into effect, the importer shall be required to declare in his entry the name of the exporting vessel, the date of the shipper's outward manifest, and the marks and numbers on the bags offered for entry.

The appraiser shall, in every case, report the marks and numbers found on the imported bags to the collector, who will compare the same with the marks and numbers stated in the outward manifest of the exporting vessel, or with a copy thereof obtained from the collector at the port of exportation, and, if such marks and numbers do not agree, free entry of the bags will be refused.

If the bags are returned to the port from which they were originally exported, the quantity, marks, and numbers shall be indorsed on the outward manifest, and, if they are returned to another port, the collector at the port of exportation will be advised, in order that indorsement may be made on the outward manifest at his port.

The importer will also be required to declare, under oath, that no drawback or bounty has been allowed on the exportation of the bags for which free entry is claimed, which declaration shall be attached to the entry.

These regulations will take effect on the date of their receipt at the several ports. 2839, June 5, 1876.)

(S. S.,

108. Ships' pumps imported for a vessel built in the United States are not entitled to privilege of free entry under 1813. (S. S., 2954.)

109. No damage allowed on salt, for dirt or other foreign matter not received on voyage of importation. (S. S., 2955.)

110. Lay figures imported by religious societies are not exempt from duty as regalia. (S. S., 2956.)

111. The importation of brandy, in cases comprising one or two imitation barrels of glass, of a capacity of one or two gallons each, is prohibited and subjects the same to forfeiture. But contra, if one dozen of the same are contained in each case, or if each of the glass barrels were of a capacity of fourteen gallons. (S. S., 2952.)