Linens-continued.

Brown and bleached linens, canvas, (except canvas for sails, and for oil cloth foundations or floor cloth), cot bottoms, crash, diaper, ducks (except sail duck), handkerchiefs, huckabacks, lawns, paddings, or other woven fabrics of flax, jute, or hemp, or of which flax, jute, or hemp shall be the component material of chief value, not otherwise provided for.

value 30 cts. or less per sq. yard value above 30 cts. per sq. yard Damask towelling, with coloured border, as bleached damasks, above. Linens, cambric handkerchiefs with cotton borders, same as above. canvas, for buttons

40 per cent.

40 per cent.

35 per cent.

ings, coloured, valued at not
over 30 cts. per sq. yard
drills, fancy, coloured, valued at
not over 30 cts. per sq. yard
ducks, half, for sails, as sail duck.
duck, sail, or canvas for sails,
including the heavy ducks of
Russia, and English sail cloth
and canvas

30 per cent.

handkerchiefs, hem stitched or
hemmed
manufactures wholly or partly of
flax (flax chief value), other
than such as can be measured
by the square yard, and not
otherwise provided for, includ-
ing all made on frames
mitts, made on frames

40 per cent.

99

40 per cent.

* Handkerchiefs with small plain linen centre, and the rest of linen thread lace, dutiable, not as thread lace, but as handke~ i

The Department authorises the adoption of the practice of stating in entries of distilled spirits, the actual number of wine with the duty assessed thereon according to the number of degrees proof at 2 cts. a degree of each gallon, instead of

Liquors, spirituous-continued.

PROVIDED, that each and every
gauge or wine gallon of
measurement shall be counted
as at least one proof gallon.
PROVIDED, that all imitations of
brandy, or spirits, or of wines,
shall be subject to the highest
rate of duty provided for the
genuine article intended to be
represented, and in no case less
than $1 per gall.

Proof spirit shall be held and taken
to be that alcoholic liquor which
contains one-half its volume of
alcohol of a specific gravity of seven
thousand nine hundred and thirty-
nine ten thousandths (7939) at 60°
Fahrenheit.

PROVIDED, that any brandy or
spirituous liquors imported in
casks of less capacity than
14 gallons, shall be forfeited
to the United States.*
Colouring for brandy, if it contains
spirits, dutiable as distilled spirits.
Same, without spirits
Cordials, liqueurs, arrack, absinthe,

kirschwasser, ratafia, and other
similar spirituous beverages (except
vermuth, which shall pay the same
duty as on wines of the same cost)
or bitters containing spirits, and
not otherwise provided for†

stating the number of proof gallons at two dollars per gallon, as now practised, as it is more simple and correct, in that it away with fractional statements of gallons."

*The restricted quantity which may be imported in a package applies only to brandy and other spirituous liquors, and 'Wine,' other than that put up in bottles, may be imported in any capacity."

Cordials, if they are compounds or preparations of which distilled spirits are a component part of chief value, will be a forfeiture if imported in casks or packages of less capacity than 30 gallons.

Spirituous liquors may be imported in packages of bottles containing not less than one dozen bottles in each package, in of a capacity of not less than 14 gallons, and in packages other than of bottles having a capacity of not less than 30 gallons The Department has decided to insist that hereafter the cask or package (other than of bottles) holding the liquor in diate contact with its sides when imported, shall be of a capacity of not less than 14 gallons, or of 30 gallons, according to the of the case, also that there be an allowance of two per cent. for leakage on the quantity which shall appear by the gaug contained in any cask of liquors, subject to duty by the gallon, and ten per cent. on all beer, ale, and porter in bottles; and per cent. on all other liquors, in bottles; to be deducted from the invoice quantity, in lieu of breakage; or it shall be lawful to pute the duties on the actual quantity, to be ascertained by tale, at the option of the importer, to be made at the time of entry.

iquors, spirituous-continued.

In bottles, dutiable as above, with ad-
ditional duty on bottles.

"Essence of red beets," so called,
dutiable as distilled spirits.
None of the above shall pay a lower
rate or amount of duty than that
fixed for first proof, but to be in-
creased in proportion for any greater
strength; and none under first proof
shall pay a less rate of duty than
50 per cent. ad valorem.

Preparations or compounds of which
distilled spirits is a component part
of chief value, pay not less than
distilled spirits.

Each and every gauge or wine gallon

of measurement to be counted as at

least one proof gallon.

£ s. d.

In a letter to the collector at Baltimore, dated February 24, 1871, the Department authorised the adoption of the "practice of stating in entries of distilled spirits the actual number of wine gallons, with the duty assessed thereon, according to the number of degrees proof, at 4 cents a degree of each gallon, instead of stating the number of proof gallons at 2 dollars per gallon." The Department further directs that in future entries the notation of the proof of spirituous liquors shall conform to the scale Tagliabue's hydrometer, as corrected and explained in his manual, placing proof spirits at 100 degrees, instead of at 50 degrees cording to Tralle. Under this rule the duty would, of course, be 2 cents a degree instead of 4 cents.

The following instructions, in reference to the branding or marking of imported distilled spirits in casks, are hereby issued for e future guidance of officers of the customs, and will be held by them to supersede all former regulations on the same subject, far as they conflict therewith :

1st. Upon the landing of distilled spirits in casks upon the wharf, and the due examination thereof by the gauger, each cask all be marked by him, or under his supervision, so as to show the name of the port, date of importation, rate of proof, and mber of gallons contained therein.

2nd. A record of these facts shall be made by the gauger who marks the casks, in a book to be furnished him by the surveyor, other supervising officer, for that purpose. The records to be made at the time of marking, and the books when full, to be aced on file at the custom house for reference whenever necessary.

Of "a compound or preparation containing of alcohol about 90 per cent., and 10 per cent. of castor oil and alkanet root," the partment held that "it is an unenumerated article, and by virtue of the 20th section of the Act of August 30, 1842, it must pay duty according to the highest rate to which any of its component parts are liable," and affirmed "the decision of the collector in assessing duty on the said article at the rate of 2 dollars per gallon for 50 degrees, and 5 cents for each additional degree, being the rates to which alcohol is liable." But this was under the Aets of 1864 and 1865.

The article imported under the designation of "Essence of Red Beets," or "Essence of Vegetables," has been decided by the partment to be a "distilled spirit," and liable to duty as such; and if imported in packages of less capacity than prescribed by v, to become liable to forfeiture. See also decision of December 5, 1862, New York, as to bond required of distillers, that not er 30 per cent. of alcohol or proof spirits is used in the manufacture of cordials.

A“ medical tincture," so called, which was found to be an alcoholic compound, of which alcohol formed the principal ingredient, s held to have been properly assessed at the rate of 2 dollars per gallon of 50 degrees proof, and 5 cents for each degree ove 50.

Under the Act of July 28, 1866, cordials, if they were compounds or preparations, of which distilled spirits were a component t of chief value, were liable to forfeiture if imported in casks or packages of less capacity than 30 gallons.

£ s. d.

3 cts. each

=per doz. 0 1 6

"The cost of boxes, bottles, transportation, and all charges until on shipboard, shall be included in determining the va gallon."

In an appeal as to the duty on claret wine, imported from Bordeaux, in bottles, and in the dutiable value of which the bottles, corks, labels, caps, straw, and cases was included, the Department held that these constituted an integral part of the value, and that the duty was properly assessed.

See Treasury Letter of January 4, 1865, to collector at San Francisco, as to the inclusion of the cost of boxes, bottles ascertaining the dutiable value of wines, and see notes to 516. See also Letter of July 26, 1866, to W. E. B. & Co., by w assessment of the separate duty of two cents per bottle in addition, under the Act of June 30, 1864, was affirmed.