Imágenes de páginas
PDF
EPUB

TO COLLECTORS OF CUSTOMS.

TREASURY DEPARTMENT,

APRIL 28, 1868.

I herewith enclose for your information and guidance a synopsis of sundry decisions rendered by this Department during the month of March last.

Respectfully,

HUGH MCCULLOCH,

Secretary of the Treasury.

(26.)

FEES FOR WEIGHING SALT.

Prior to the 29th of January, 1867, it was held that salt, withdrawn from warehouse for curing fish in quantities less than the entire importation should pay a fee to the weigher of 3 cents per 100 pounds, under the Act of July 26, 1866, as withdrawn for exportation.

Since the 29th of June, 1867, there has been chargeable, in accordance with instructions, issued of that date, a fee of 75 cents per 100 bushels, under section 2, Compensation Act, March 2, 1799, as modified by Act of April. 26, 1816.—(Letter to Coll., Portland, Maine, March 2, 1868.)

(27.)

MODE OF PROCEEDING FOR CANCELLATION OF BONDS ON DEFECTIVE PROOF.

It is the duty of parties desiring cancellation of their bonds tò produce the requisite proofs in the form required by law and regulations. In case an exact compliance is (from circumstances beyond their control) impracticable, they must conform to the extent of their ability, and supply the defect by the best evidence in their power to obtain.

They must then present such proofs to the collector of the port having charge of the bond, and request him to transmit the same to this Department for consideration and for such action thereon as may be proper.-(Letter to Messrs. G. W. Gail & Co., Baltimore, Md., March 4, 1868.)

(28.)

DUTIES NOT CHARGEABLE ON INCREASED VALUE OF WINES DUE TO IMPROVEMENT BY

WHILE IN BOND.

Certain wines bought in bulk in France, and bottled before shipment, and invoiced at their market value at Bordeaux at the time and place of shipment, including costs and charges, which invoice value is held to be correct at the period of importation by the appraisers at New Orleans, should not be advanced on a reappraisement in New York in consequence of their improvement during the time elapsed between their original importation at New Orleans, and their arrival under transportation bond at New York. (Letter to Coll., New York, March 4, 1868.)

(29.)

"SILK AND COTTON SPOT NETS," "SILK AND COTTON LACES”-DUTY 60 PER CENT.

"Silk and cotton spot nets," (so styled,) or "silk and cotton laces," known commercially as "silk laces," in which it is conceded by the appraisers that in some of the spots there is a small quantity of cotton, but that nothing except silk is found in any other portion of the laces, are classified without reference to the modicum of cotton, in accordance with the views of the Department on appeal (4877) of A. T. Stewart & Co., October 3, 1867, under the 1st subdivision of section 8 of Act of June 30, 1864, and are properly assessed with duty at the rate of 60 per cent. ad valorem.—(Letter to Coll., New York, March 4, 1868.)

(30.)

OBLIGORS BOUND TO DEPOSIT CERTIFICATE OF DELIVERY BEFORE MATURITY OF TRANSPORTATION BOND-WITHOUT NOTICE.

It is the duty of obligors to produce and deposit certificate of delivery on or before maturity. This is the express condition of every transportation bond, upon a compliance with which the obligors are entitled to cancellation; and they are not, by law, entitled to any notice or request to fulfil an obligation voluntarily assumed by them, nor is it the duty of this Department to protect private persons from the consequences of their own remissness by the adoption of preventive measures having that end expressly in view.-(Letter to Coll., New York, March 5, 1868.)

(31.)

ANGOSTURA BITTERS-DUTY 100 PER CENT.

Department decision of October 23, 1866, held that Angostura Bitters should be classified under section 2 of the Act of June 30, 1864, which provides on all spirituous liquors not otherwise enumerated, one hundred per centum ad valorem."

These bitters are found principally in bar-rooms, and used in connection with spirituous beverages as a tonic and stimulant to excite the appetite.

The said decision having been reconsidered by request, the Department perceives no reason to change or modify it.-(Letter to Messrs. Dallett & Sazerac, New York, March 5, 1868.)

(32.)

FURS FROM ALASKA VIA HAWAIIAN ISLANDS IN AMERICAN VESSELS-FREE.

Furs brought from the Hawaiian Islands in American vessels, certified by a resident U. S. Consul as products of Alaska, procured by American whaling vessels in Alaska, the landing of which was a mere incident in the transportation to United States, are admitted to entry free of duty.-(Cir. to Colls., March 5, 1868.)

(33.)

SHRINKAGE-NO ALLOWANCE FOR.

The law specially authorizes an allowance of 2 per cent. for “leakage” and.“breakage” in certain cases, but does not for "shrinkage.”—(Letter to J. W. Culbert, Esq., March 6, 1868, Shrinkage on certain St. Croix Rum.)

(34.)

GOODS IN GENERAL ORDER STORE OVER 12 MONTHS ARE NOT SUBJECT TO ADDITIONAL DUTY.

Goods, when by permission of the Secretary, admitted to entry after having remained in General Order Store (therefore not in bond) for more than one year, are not chargeable with 10 per cent. additional duty under the Act of March 14, 1866.—(Coll., New York, March 7, 1868.)

(35.)

ROUGH SAND OR LIMESTONES FOR PIERS-DUTY 10 PER CENT.

Rough stones, sand or lime, imported from the quarries in Canada, and used by government contractors in United States for sinking cribs, (constructing piers,) are subject to a duty of 10 per cent. ad valorem, under 24th section of Act of March 2, 1861, as an unmanufactured article not otherwise provided for.--(Coll., Dunkirk, N. Y., March 9, 1868.)

(36.)

CONTROL OF COLLECTOR OVER UNCANCELLED CUSTOM-HOUSE BONDS CEASES WITH THEIR

MATURITY, &c.

According to the settled rules and practice of this Department, the control of a Collector of Castoms over uncancelled custom-house bonds ceases with their maturity, and after their transmission to a United States Attorney for prosecution, the latter is not authorized to return such bonds to the custom-house for any purpose, except when instructed to do so by this Department.

Applications for relief, before maturity, are properly referred to this Department. So if måde after maturity, but before actual transmission of the bonds for prosecution, this Department will, in

cases where the proof submitted shows beyond any reasonable doubt that there has been a substantial compliance with their conditions, and that the government will loose nothing by so doing, authorize the Collector to cancel such bonds.

But when it has become the duty of the United States Attorney to sue upon the bonds, the Department will not interfere with the regular course of procedure, except upon application to the District Attorney, and a report from him through the Solicitor of the Treasury.-(Letter to Coll., New York, March 10, 1868.)

(37.)

TAXES FROM EMOLUMENTS OF CUSTOMS OFFICERS PAID TO COLLECTOR IN THE DISTRICT.

Taxes accruing from the emoluments of Custom-liouse Officers should be paid to the Collector of Internal Revenue for the District in which they are located.-(Hon. F. E. Spinner, March 11, 1868, U. S. Treasury, Washington, D. C.)

(38.)

BIBLES AND OTHER BOOKS FOR DISTRIBUTION-NOT FREE.

Bibles and other books imported in good faith for the use of Sunday Schools in the United States, may be admitted to entry free of duty, under section 23, Act March 2, 1861, on oath of the President of the Sunday School that they are so imported, (Decision Oct. 12, 1867;) but if for distribution among the scholars of a Sunday School, they are subject to duty. (Decision Oct. 31, 1867.)

A distinction is made between books imported in good faith to be used by Sunday Schools, and books imported for distribution among the scholars thercof: In the one case, the books remain the property of the schools; in the other, they become the property of the scholars.-(Coll., Detroit, Mich., March 11, 1868.) (Appeal 5263.)

(39.)

THE DEPARTMENT HIAS NO AUTHORITY OVER LAND SOLD UNDER DIRECT TAX LAW AND PURCHASED BY UNITED STATES.

The Department has no authority over land sold under the direct tax law and acquired by the United States.—(Letter to Hon. Jas. Dixon, U. S. Senate, March 13, 1868.)

(40.)

CAPACITY OF VESSELS CONTAINING LIQUORS NOT TO BE LESS THAN 30 GALLONS.

The first section of the Act of July 28, 1866, provides that brandy and other spirituous liquors may be imported in casks or other packages of any capacity not less than 30 gallons, and that wine, brandy, and other spirituous liquors imported in any "less quantity than herein provided for," shall be forfeited.

The construction given by this Department to this provision is governed by its views of the purpose for which the restriction on the quantity of liquors was imposed, which was to compel importation in casks or packages too large for any concealment. This object is attained if the cask immediately containing the liquor is of 30 gallons capacity, or if small separate cases are put up in a larger outer case of thirty or more gallons capacity, provided such outer case be so marked as to be readily identified on entry. The quantity of the liquors is not sought to be limited so much as the smallness of the package in which they are contained; for though, under the proviso, wine, with brandy and other spirituous liquors, is on certain conditions forfeited under the terms "any less quantity," yet the quantity of wine that may be imported is defined only by the number of bottles, "if not more than one quart each.”—(Letter to Coll., Burlington, Vt., March 14, 1868.)

(41.)

PUTTY KNIVES "MANUFACTURES OF STEEL"-DUTY ON, 45 PER CENT.

Putty knives are to be classified as "manufactures of steel," and not as "cutlery," and are dutiable at 45 per cent. ad valorem.--( Letter to Coll., N. O., March 16, 1868.)

(42.)

A VESSEL OWNED BY A CITIZEN OF SITKA AT THE DATE OF CESSION TO UNITED STATES MAY HAVE AN AMERICAN REGISTER.

A steamer duly authorized as the property of a citizen of Sitka, prior to the cession of that territory to the United States, may be entitled to a register as an American vessel.—( Letter to Hon. II. W. Corbett, U. S. Senate, March 16, 1868.)

(43.)

WAREHOUSING AND TRANSPORTATION MAY BE COMBINED IN ONE ENTRY.

In the case of foreign merchandise destined for St. Louis via New Orleans, warehousing and transportation may be combined in one entry. The transporting vessel will be considered the warehouse without charge during the examination of the goods; and deliveries for transportation are to be made therefrom. If examination be delayed beyond the prescribed time for goods to remain on board, they must be sent to bonded warehouse. Appraisers must make the examination on board the transporting vessel whenever practicable.—(Letter to E. D. Morgan & Co., N. Y., March 16, 1868.)

(44.)

WIRE USED IN BUILDING INTERNATIONAL BRIDGE—“NOT IMPORTED"-FREE.

Wire used for building the new suspension bridge, connecting Canada with the United States at Niagara Falls, is not imported within the meaning of the law, and therefore not liable to duty.—(Letter to Vice-President Niagara Suspension Bridge Co., March 16, 1868.)

« AnteriorContinuar »