gum perdu, ascertained on due examination to be an opium, is chargeable with the duty of 20 per cent ad valorem, as provided in schedule E. That, in order to the admission of lastings, manufactures of mohair cloth, silk twist, or other manufacture of cloth, at a duty of 5 per cent ad valorem, under the provisions of schedule H, the collector must be satisfied, from the return of the United States' appraisers, the peculiar texture, figure, shape, or dimensions of the article, or other attending circumstances, that it is, as imported, suitable for the manufacture exclusively of shoes, boots, bootees, or buttons, as the case may be. Where a difference of opinion may arise in regard to articles under this provision, between the collector and appraisers, the questions, with samples of the goods, may be submitted for determination to this department. That sheathing copper and sheathing metal, to be entitled to free entry as provided in schedule I, must be imported in sheets not less in length than forty-eight inches, or in width than fourteen inches; nor less in weight than fourteen, nor more than thirty-four ounces per square foot. That there being no provision in the act for the free admission of philosophical apparatus or anatomical preparations, whether specially imported by order, or for the use of societies or seminaries, or otherwise, articles of that description become liable, on importation, to a charge of duty according to the material of which they are composed. That, in order to the free entry of goods, wares, and merchandise, the growth, produce, and manufacture of the United States, exported to a foreign country, and brought back to the United States under the provisions of schedule I, it is necessary that their identity be shown as prescribed in sections forty-seven and forty-eight of the act of 2d March, 1799, "to regulate the collection of duties on imports and tonnage ;" and further, that such goods, wares, and merchandise, be in the same condition as when exported from the United States, having undergone no alteration by manufacture. R. J. WALKER, Secretary of the Treasury. WAREHOUSING SYSTEM. TREASURY CIRCULAR TO COLLECTORS AND OTHER OFFICERS OF THE CUSTOMS. Treasury Department, August 14, 1846. The following instructions and forms are transmitted for the information and government of the officers of the customs in carrying into effect the provisions of the annexed act of Congress, approved 6th August, 1846, entitled “ An act to establish a warehousing system, and to amend An act to provide revenue from imports, and to change and modify existing laws imposing duties on imports, and for other purposes,"" approved 30th August, 1842. It is to be remarked, that goods, wares, or merchandise entitled to entry for warehousing, are such only as shall have been actually imported after the passage of the act "reducing the duty on imports and for other purposes," approved 30th July, 1846, vide 6th section. All goods, wares, or merchandise, imported prior to 30th July, 1846, yet on deposit in public store, the duties on which have not been paid, are subject to the payment of the duty and charges imposed by the tariff act of 30th August, 1842. Where owners, importers, consignees, or agents, desire to warehouse their goods, due entry in writing must be made in each case, according to the form accompanying these instructions, marked A, and a bond taken with surety or sureties to the satisfaction of the collector, in double amount of the duties, according to form marked B. In making entry of any goods, wares, or merchandise to be warehoused, all acts necessary to determine their exact quantity, quality, or original cost, and dutiable value, such as appraising, weighing, guaging, or measuring, in order to ascertain the precise amount of duty chargeable on the importation, must be performed and complied with. Any goods, wares, or merchandise, proposed to be withdrawn from warehouse for home consumption, prior to the 2d day of December next, the day on which the new rates of duties take effect under the act of 30th July last, must be entered, and the duties with interest and other charges imposed by the act of 30th August, 1842, must be duly paid before granting permit for the delivery of any such goods, wares, or merchandise. Due regard must be paid to the restrictions imposed in the act, in the withdrawal of merchandise from warehouse, to wit: in no case "a less quantity than an entire package, bale, cask, or box," or if in bulk, then only "the whole quantity of each parcel, or a quantity not less than one ton weight, unless by the special authority of the Secretary of the Treasury," can be withdrawn and delivered. Where it is intended to withdraw any goods, wares, or merchandise, from warehouse for transportation to any other port of entry to be re-warehoused thereat, in pursuance of the second section of the act of 6th August, to establish a warehousing system, twenty-four hours' notice at least must be given to the collector of such intention, and entry be made according to form C, and the transportation is to be made under the regulations provided in the act of 2d March, 1799, in respect to the transportation of goods, wares, and merchandise from one collection district to another, to be exported with benefit of drawback. Hence goods may be transported from any port of entry to any other port of entry in the United States, subject to the regulations prescribed by the before mentioned act. On making a transportation entry, a bond must be given by the owner of the merchandise to be withdrawn for transportation, with sufficient sureties in double the amount of duties chargeable thereon, according to form herewith marked D; which bond is to be cancelled on the production of a certificate duly authenticated, from the collector of the port to which the goods may be transported, certifying that the identical goods stated in the transportation certificate have been duly entered and re-warehoused in public store, in his collection district, and bond given for the duties. On the withdrawal of any such goods from warehouse at any port, the storage and other charges that may have accrued thereon must be duly paid. On re-deposit or re-warehousing of any transported goods as aforesaid, due entry must be made and bond taken in the forms herewith marked E and F. For the purpose of distinguishing goods which may have paid duty under the new tariff act, which goes into operation on the 2d day of December next, that may be withdrawn for consumption after said day, and entitled to drawback, if exported within the time prescribed by law, from other imports on which duty was paid under the tariff act of the 30th August, 1842, it becomes proper that suitable marks should be placed on all goods that may be withdrawn as aforesaid, to identify the same, so as to prevent mistake or imposition in the allowance of drawback. Goods, wares, or merchandise entered for warehousing, must be conveyed from the vessel, or wharf, where landed, to the warehouse, under the special superintendence of an inspector of the customs, in drays, carts, or other usual modes of conveyance, to be employed on public account, by the proper officer of the customs, and the expense at the rates usually paid for such service at the port in question, is to be defrayed at the time by the person who enters said goods, wares, or merchandise, for warehousing. In cases where goods, wares, or merchandise, imported after the passage of the act of the 30th July, 1846, are intended to be exported directly from warehouse to a foreign country, entry must be made according to form herewith marked G, and bond given, according to form H, and such exportation be otherwise made in the manner now required by existing laws, relating to exportations for the benefit of drawback. In all such cases the appropriate expenses are to be paid before granting permit for exportation. All stores used for warehousing purposes are to be rented by the collector on public account, and paid for as such, and appropriated exclusively to the storage of foreign merchandise, which is to be subject to the usual rates of storage existing at the respective ports where such stores may be hired or rented. Appropriate warehouses must be provided for goods of a perishable nature, as well as for gunpowder, fire-crackers, and explosive substances, having due respect to municipal regulations. For warehousing of coal, woods of various kinds, &c., yards well enclosed and secured, to the satisfaction of the collector, may be hired or rented, and the usual rates for storage are to be charged on all articles deposited therein. Care must be observed by collectors in renting stores to select those of a substantial and secure character, and fire-proof where they can be obtained, and the rents stipulated for must be as reasonable as can be procured. Before entering into any lease of stores, the opinion and approval of the department must first be obtained. Where any goods, duly warehoused, shall remain in store beyond one year, without payment of the duties and charges thereon, which in pursuance of the act are required to be appraised and sold, the department hereby prescribes that all such sales shall take place within thirty days after the expiration of the year, and due notice of such sales must be published in two or more of the public newspapers having the most extensive circulation at the port in question, daily at the principal ports for the space of ten days, and at the other ports three times a week, or as often as one or more papers may be published thereat, for the space of two weeks. But as the law provides that "all goods of a perishable nature, and all gunpowder, fire-crackers, and explosive substances deposited as aforesaid, shall be sold forthwith," they must be sold at the earliest day practicable, after due publication of notice, and time given for inspection by persons desirous of purchasing the same. The quarterly returns required by the fourth section of the act will be made according to the form herewith marked I. R. J. WALKER, Secretary of the Treasury. The forms alluded to in the preceding circular will be found at the several custom-houses in the United States. NEAPOLITAN TARIFF. A CORRECT TRANSLATION OF THE NEAPOLITAN TARIFF. Goods paying duty by the square yard. Woollen broad-cloths of all kinds,...... Tweeds of all kinds for trowsers; also mixed with cotton,.. £ s. d. ..per square yard 0 2 51 2 018 Circassians, and all kinds of worsted stuffs of this description, whether twilled or plain, and with or without cotton or linen mixtures,.. 013 Gambroons, lastings, says, furniture drapery, or moreens, white flannels and baizes, and all kinds of worsted stuffs of this description, either varnished, painted, or japanned; also plaids, plushes, &c., &c.,..... Woollen carpets, mixed or not with linen or cotton,... Woollen common, printed, or imitation carpets; also quilts, blankets, &c.,... 0 0 73 Pilot cloths of all kinds,..... 005 007 0 0 91 Cotton counterpanes, wadded or single, plain or embroidered,..... 0071 004 Cotton calicoes, muslins, &c., grey, bleached, or printed; plain or striped handkerchiefs, &c.,......... Cotton muslins, embroidered; also colored handkerchiefs, (not silk,).......... Cotton muslins, embroidered with gold, silver, silk, or wool; also handkerchiefs,..... 0.0 9 0024 005 0 0 10 Cotton velveteens and moleskins, &c., plain, ribbed, printed, or dyed,........ 0 0 81 Linens, such as French cambrics, Scotch and Irish linens, and also any other kind of such goods not enumerated in the tariff, grey, bleached, dyed, or printed; also mixed with wool or cotton, japanned, dyed, or printed,....... 0 0 5 Linen drills, damasks, napkins, diapers, grey or bleached, dyed or printed, plain or fancies, ribbed or striped,....... Linens, mixed with cotton, wool, or any other material, and with not more than three to four threads of silk, or with a small flower of silk, gold, or silver,.... Goods paying duty by weight. Manufactures of cotton, wool, or linen, or mixed, such as purses, braces, Worsted shawls, plain or striped, with fringes of wool, cotton, or linen, (ex Silk pocket handkerchiefs, printed or plain, not exceeding thirty-six inches in width,.......... Silk and cotton, or silk and linen do. do.......... 05 2 Buttons, covered with silk, wool, linen, cotton, or with any other material not enumerated in the tariff,.... 01 11 09 Flax or hemp,.......... .per cwt. Flax or hemp, carded or prepared,. Beer or porter, including barrels, gross weight,.. Ink and blacking, liquid or otherwise prepared, gross weight,. 7 0 12 9 0 16 0 114 4 9 010 1 12 0 4 5 3 3 4 0 0 8 6 Shirts of linen, hemp, French cambrics, cut or ready made, with or without ..each 0 1 6 008 per piece 0 0 10 0 1 6 ..each 0 3 4 0 1 8 N. B. The whole of the above-mentioned goods are subject to the following discount or allowance on the duty, viz:- 20 per cent if the goods are for Messina and its districts. the districts of Messina, Catania, and Syracuse. The duties on the former, or old tariff, varied from 50 to 175 per cent; and on some goods, to 200 per cent. BRITISH REGULATIONS FOR STEAM VESSELS. The act of last session on steam navigation was passed to regulate the construction of sea-going vessels, and for preventing the occurrence of accidents in steam navigation, and for requiring steam vessels to carry boats. It contains provisions applicable to all steam vessels. From the 1st of January, no vessel, the tonnage of which shall be one hundred tons or upwards, shall proceed to any port unless it is provided with boats; and no vessel carrying more than ten passengers, shall proceed to sea on any voyage unless, in addition to the boats, it shall also be provided with a boat fitted up as a life-boat, with all requisites for its use, together with two life-buoys, nor without a hose to extinguish fire. Twice a year, (April and October,) certificates of the good condition of steam vessels are to be sent to the Board of Trade. Accidents and damages to steamers are to be sent to the board, and inspectors may be appointed to investigate the matters. Proceedings and indictments under this act to be sanctioned by the Board of Trade. FOREIGN SEAMEN IN BRITISH SHIPS. In consequence of some misapprehension relating to the employment of foreign seamen, not registered, on board British vessels, the following notice has been issued from the home office, for the information of the shipping interest:-"In the matter of foreign merchants, the Navigation Act (3 and 4 Wm. IV. c. 54,) permits the employment of foreigners on board British vessels engaged in the foreign trade, but does not sanction their being employed in the coasting trade; and it is therein enacted, that three-fourths of the crew of a British ship must be British subjects in foreign voyages; the remaining fourth may be foreigners. The issue of register tickets under the 20th section of the Merchant Seamen's Act, (7 and 8 Vict. c. 112,) is restricted solely to subjects of her Majesty. Foreigners require no register tickets, but may be employed in the same manner as if the said act (the Merchant Seamen's,) had never been passed. Certificates of naturalization (under 7 and 8 Vict. c. 60,) may be obtained by foreign merchant seamen, providing they come within the regulation in other respects." NAUTICAL INTELLIGENCE. THE USE OF CHRONOMETERS. BY CAPT. JOHN S. SLEEPER, EDITOR OF THE MERCANTILE JOURNAL." FEW instruments have ever been invented, that are more ingenious or useful than the chronometer, and the improvements introduced into its manufacture within the last quarter of a century, are such as to make it an almost perfect measurer of time. The difficulties caused by the expansion and contraction of metals in different degrees of temperature, after a long series of experiments, have been almost entirely overcome-and by means of this little instrument, the longitude of a place may be determined with the greatest ease and almost perfect accuracy. The advantages of this instrument in navigation are of course immense, and begin to be generally appreciated by the mercantile community. It must be evident that the safety of a ship, and the time occupied in a passage, must in a very considerable degree depend on the knowledge which the master may have of the position o his ship from time to time. This, it is well known, cannot be determined with a sufficient degree of accuracy by dead reckoning—and before chronometers were introduced, no other means were ordinarily used at sea for this purpose than lunar observations—the process of working which in those days was exceedingly tedious and laborious, and required much care to avoid error. The process, however, which is now used, is much more simple, and requires fewer figures than the former mode. But the great advantage which the chronometer possesses over the sextant, in determining the longitude at sea, is, that it may be used at all times when the sky is so unclouded that an altitude of the sun in the morning or the afternoon may be observed. It is not unfrequently the case that no opportunity will occur during a long voyage to Europe, of measuring the distance between the moon and the sun, or a star-while an altitude of the sun, in the forenoon or afternoon, may be obtained on almost every day during the passage. Hence a chronometer on board our European traders, is not only an article of great convenience, but should be regarded as an instrument which cannot be dispensed with. Some of our West India traders also find it of great value. With a chronometer on board, a vessel with a perishable cargo can be navigated directly towards the port to which it is bound, instead of proceeding so far to the eastward that it will require several days to run down the latitude, as is too often the case. When it is considered that a few days' difference in a passage to the West Indies will sometimes make a difference of thousands of dollars in the sale of a cargo, the great advantage of having a chronometer on board' will be at once perceived. We were once informed, by an intelligent ship-master, that he was bound to a port, St. Pierre, in one of the Windward Islands, and in the latitude of 28°, was steering due south, having already arrived to the eastward of his destined port. At this time he fell in with a lumber-loaded vessel from some port in Maine, bound to the same place, which was steering S. E. by E., the captain of which was exceedingly anxious to get far enough to windward. Our friend reached Martinico in safety, after a very short passage discharged his cargo, received another on board, and was in the act of leaving the harbor, when the vessel which he had previously spoken arrived! We conceive chronometers to be of much greater service in voyages to Europe and the West Indies, than in voyages to the East Indies, although in the latter case it is well known that they are exceedingly useful. In East India voyages, during a very considerable portion of the passage, the sky is generally so unclouded that a sextant may be used, and the longitude ascertained with great certainty by means of lunar observations. When a sextant is not on board, or is out of order, a good quadrant will supply its place. In the year 1825, while on a voyage from this port to Batavia, we ascertained to our great regret |