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cases, you are hereby authorized to take the usual course for the refund of the duties erroneously exacted therein.

Respectfully, yours,
(9453 f.)

COLLECTOR OF CUSTOMS, New York.

CHARLES S. HAMLIN,

Acting Secretary.

(15598.)

Classification of Burlaps under Act of 1890.

TREASURY DEPARTMENT, February 7, 1895.

SIR: For your information, I have to state that the Department is in receipt of a communication from the United States attorney for the southern district of New York, dated the 21st ultimo, in which he reports that the so-called appraisers' case, James F. White et al. v. The United States (1672), has been decided by the United States circuit court for that district in favor of the Government.

The merchandise involved in this case consisted of various manufactures of jute and flax similar to that covered by the decision of your Board in G. A. 1129, and that of the United States circuit court in the case In re White & Co. (53 Fed. Rep., 787), wherein it was held to have been entitled to entry as "burlaps."

The trial of the present case resulted in a decision in favor of the Government, the court holding that the merchandise was properly dutiable under the provisions of paragraphs 374 and 371 of the act of October 1, 1890, as assessed by the collector and affirmed by your Board on the protest filed.

Respectfully, yours,
(2438 g.)

CHARLES S. HAMLIN,

Acting Secretary.

To the PRESIDENT OF THE BOARD OF GENERAL APPRAISERS, 125 Bleecker street, New York.

(15599.)

Penal or Additional Duties can not be Refunded.

TREASURY DEPARTMENT, February 7, 1895.

SIR: The Department is in receipt of your letter of the 2d ultimo, submitting the application of the Erie Preserving Company for the refund of additional duties ($195) incurred under section 7 of the act of June 10, 1890, on certain 171 barrels of apples imported into your port on the 29th ultimo.

The applicants state, under oath, that they bought a large quantity of apples in Canada last fall for canning purposes; that from some of

the farmers orchards were purchased for a lump sum per orchard, and from others fruit was bought on the basis of 40 cents per 100 pounds, which was the ruling price in October and November; that the apples in question were imported in car No. 30011, and were invoiced and entered at 40 cents per 100 pounds, and that upon examining the apples the appraiser found selected fruit, culls, and canning fruit; the value was therefore advanced by him.

They request that the additional duties may be remitted, on the ground that there was no intent on their part to violate the law or to defraud the revenue. They account for the superior quality of the apples in car 30011 by the voluntary action of the shipper in Canada in thus collecting the best fruit, in order that it might arrive in good condition. They state that this is the first time during a long prosecution of their business that their invoices have been called in question. The Solicitor of the Treasury, in a recent opinion, has held that where a penalty (additional duties) had been lawfully collected, and the amount turned into the United States Treasury, Congress alone could afford relief.

The application is therefore necessarily denied.

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TREASURY DEPARTMENT, February 7, 1895.

SIR: The Department is in receipt of your letter of the 2d instant, reporting on the application of Messrs. Hewlett & Lee for permission to export from your port, via New York, certain 368 half chests of black tea, which arrived there ex steamer Empress of China, via Van ́couver, and have been condemned by the United States examiner of tea.

You report that you are in doubt as to your authority to allow the tea in question to be entered for transportation in bond to New York, in view of the provision in article 864, Customs Regulations of 1892, which prescribes that—

"Articles rejected at one port in the United States must be exported, if at all, from that port, and can not be sent in bond to any other port of the United States for exportation thence to a foreign port."

This article is intended to prohibit the transportation in bond to another port on a mere promise of exportation therefrom. Article 875 provides that a bond shall be taken on the entry of tea, which bond shall be canceled by the release of the tea or by a bond taken for its

exportation or destruction.

The condemned tea may be entered at your port on such a bond for transportation and immediate exportation. (See also article 876.)

You are hereby authorized to allow the teas in question to be withdrawn for transportation and immediate exportation in bond to New York, provided the bond given on importation shall first be duly canceled under the provisions of article 875.

Respectfully, yours,
(7823 g.)

CHARLES S. HAMLIN,

SURVEYOR OF CUSTOMS, Kansas City, Mo.

Acting Secretary.

(15601.)

No Additional Duty on Raw Sugars from Spain or Dependencies.

[Telegram.]

TREASURY DEPARTMENT, February 8, 1895.

Department letter to you of seventeenth ultimo does not authorize assessment of additional duty on any raw sugars from Spain or dependencies.

CHARLES S. HAMLIN,

(7881 g.)

Acting Secretary.

COLLECTOR OF CUSTOMS, Boston, Mass.

(15602.)

Entry of Goods on Bill of Lading not naming the Consignee not permitted.

TREASURY DEPARTMENT, February 8, 1895.

SIR: The Department is in receipt of a report from Special Agent Cullom, from which it appears that certain raw silk in bales has been imported into the port of Tacoma by steamships from Yokohama and other Japanese and Chinese ports; that the bills of lading covering the same were drawn to the order of the "Agent of the Northern Pacific Railroad Company," and that the resident freight agent of said company was permitted to make consumption entries of such merchandise. An instance is mentioned of such practice in the case of the steamship Tacoma, which arrived at Tacoma on the night of January 11, and was entered on the morning of the 12th with 1,220 bales of raw silk as a part of her cargo; such silk was entered for consumption as aforesaid, and was shipped on the railroad cars on the night of the 12th ultimo, allowing but one day for the whole transaction, including the examination of at least 10 per cent of the quantity of silk.

Your attention is directed to the impropriety of allowing entry of merchandise on any bill of lading which does not name the consignee. The term "agent," if recognized as a valid designation, would afford any employee of the company the right to claim consigneeship of the goods. No entry must be permitted on 'bills of lading which do not distinctly state the name of the consignee of the goods, and where such consignee is not the owner, he should file a bond to produce the owner's oath. It may be questioned whether one day's examination of the 122 bales of silk could have been efficient and conclusive of the character of the goods. A deliberate and thorough examination of imported goods is incumbent upon you, without regard to the impatience of consignees or forwarders.

You are requested to change the practice complained of, and to conform hereafter to the requirements above specified.

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TREASURY DEPARTMENT, February 8, 1895.

SIR: The Department received your letter of the 2d ultimo regarding the order which was issued to you early in January, 1891, to take an appeal for reappraisement of any goods included in an invoice on any other part of which an appeal had been taken by the importer.

You mention some disadvantages which have resulted from your action under the above order, and suggest that it be revoked, unless the Department sees good and substantial reasons for its continuance.

As the order appears to have been issued to meet some special conditions existing at that date, and as you say that it has led to a number of cases of unnecessary hardship, it is hereby revoked.

You further express the opinion that "a reappraisement by order of the Department under general order like that of January 3, 1891, would appear to be unwarranted by law, however desirable.”

The Department holds a contrary opinion on this point. Under the general supervisory power conferred upon the Secretary by sections 249, 251, 2652, 2949, and other sections of the Revised Statutes, he has ample authority to instruct and require collectors to exercise any official function devolved upon them by law.

Respectfully, yours,

(6710 f.)

COLLECTOR OF CUSTOMS, New York.

CHARLES S. HAMLIN,

Acting Secretary.

(15604.)

Shipment of Oranges and Lemons—Invoices of, to be presented at or before Time of Shipment.

TREASURY DEPARTMENT, February 8, 1895.

SIR: I have the honor to acknowledge the receipt of your letter of the 10th ultimo, inclosing, for decision of the question involved therein, a copy of a dispatch from the United States consul at Messina relating to his requirement that steamships shall have received the goods for shipment before he will sign the invoice, although the steamship agent may have already issued a bill of lading.

From the statement of the consul and the inclosures it appears that the agents of fruit steamers in Palermo, Messina, and Catania give out to exporters of oranges and lemons, and for any amount of packages, bills of lading signed by them before the arrival of the steamer into port, and that this practice enables the shipper to negotiate his documents in advance of the time when the indebtedness of the consignees accrues, and, in some instances, to defraud the consignees.

The consul states that agents acknowledge that the practice is wrong, and involves the steamship companies in great risks, but alleges that they are compelled to issue such bills of lading in order to secure the shipments.

While the law provides that the invoice must be presented to the consul for verification "at or before" the shipment of the merchandise, the Department is of the opinion that it is entirely within the discretion of the consul to investigate the bona fides of the transaction and to verify the actual shipment of the goods.

Respectfully, yours,
(7681 g.)

Hon. SECRETARY OF STATE.

CHARLES S. HAMLIN,

Acting Secretary.

(15605.)

No Manifests Required of Immigrants' Effects, etc., Brought from Canada, and no Fees to be Collected therefor.

TREASURY DEPARTMENT, February 8, 1895.

To Collectors and other Officers of the Customs:

The attention of the Department has been called to the lack of uniformity in the practice relating to manifests of immigrants' effects brought by teams, etc., from Canada, and of merchandise not subject to duty brought in wagons, small boats, etc.

It is not the policy of the Department to require manifests in such cases, and it follows that no fees should be exacted for receiving the

same.

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