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From them it would seem that the case can not be distinguished from that of Mapleson against Robertson, where the Solicitor of the Treasury recommended an acquiescence in the verdict, the Attorney General advised that no appeal or writ of error would be taken, and the Department notified its acquiescence to the collector partly on the ground that the verdict seemed to be in accordance with its own previous rulings.

It also appeared from the report of the United States attorney that both the court and jury seemed to be largely influenced by the Department decision in the case of theatrical properties imported by Henry Irving.

It would appear, therefore, that Agnes Huntington had good reason to anticipate that her goods would be entitled to free entry.

If this were a new question, not embarrassed with previous rulings and decisions, very strong views might be presented against the extremely broad application of paragraph 686, which might be made to apply to the whole paraphernalia and equipment of a traveling circus or the entire outfit of a foreign contractor.

The orderly administration of the law requires us to hold in accordance with the precedents made by a tribunal to which an appeal is taken from our decision, and in view thereof I acquiesce in the conclusion that the protest must be sustained.


Circular.-Punta Gorda, Fla., a subport of entry.


To Collectors and other Officers of the Customs:

The following act of Congress, approved December 22, 1892, making Punta Gorda, Fla., a subport of entry, is published for the information and guidance of customs officers.

Assistant Secretary.

AN ACT to make Punta Gorda a subport of entry.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That Punta Gorda, De Soto County, Florida, be, and the same is hereby, made a subport of entry. Approved, December 22, 1892.


Circular.-Duluth, Minn., constituted an immediate-transportation port. TREASURY DEPARTMENT, January 10, 1893.

To Collectors and other Officers of the Customs :

The following act of Congress, approved December 22, 1892, extending to Duluth, Minn., the privileges of the first section of the imme

diate-transportation act of June 10, 1880, is published for the information and guidance of officers of the customs.

Assistant Secretary.

AN ACT to extend to Duluth, Minnesota, the privileges of the first section of an act entitled "An act to amend the statutes in relation to immediate transportation of dutiable goods, and for other purposes," approved June tenth, eighteen hundred and eighty.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That the provisions of the first section of an act entitled "An act to amend the statutes in relation to immediate transportation of dutiable goods, and for other purposes,' approved June tenth, eighteen hundred and eighty, be, and the same are hereby, extended to the port of Duluth, Minnesota. Approved, December 22, 1892.


Lading of domestic whisky at night for export.

TREASURY DEPARTMENT, January 13, 1893.

SIR: The Department duly received your letter of the 14th ultimo, in which you forward the application made to you by the agent of the Cumberland Gap Despatch Company for permission to lade on board the exporting vessel, during the night, the whisky transported by that company to your port in bond for export. You inclose also your correspondence with the surveyor, in which you state that you find in article 642, Regulations of 1892, no authority for a night inspector to laden such whisky, or, in other words, to detail an official of one grade to discharge the duties of another grade.

Your interpretation of the regulation cited conforms to its intent, but in view of the changing conditions of trade, and of the necessity of unintermittent labor in loading vessels in time for regular sailing, it seems proper that a regulation should be prepared which will meet existing needs. The Department has corresponded with the Commissioner of Internal Revenue in regard to this matter, and that officer finds no objection to the loading during the night of American spirits. exported in bond. This Department concurs in this view, and you are therefore authorized to grant the application of the Cumberland Gap Despatch Company.

These shipments must of course be made under the supervision of inspectors of customs duly designated by you for that duty. The extra

compensation of such inspectors while engaged upon this special duty would be an equitable charge against the transportation company benefited thereby, but no provision is made in law for the collection of such a charge.

This difficulty might be overcome by a voluntary offer from the company interested to pay such compensation; and by a deposit of the requisite sum with you in advance any moneys so received could be turned in by you to the credit of the appropriation for expense of collecting the revenue from customs, and the officers could be paid by you out of the same appropriation as "night service of inspectors." You will please notify the Department of your proposed action under these instructions.

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TREASURY DEPARTMENT, January 13, 1893.

GENTLEMEN: The Department has received your letter of the 9th instant, which incloses for the consideration of this Department a letter received by you from B. O. Bowers, of your city. Your correspondent asks whether a duty of 8 cents per dozen cans will be assessed upon cans containing less than 1 quart of lobster meat. You are referred for a reply to paragraph 296 of the tariff act, which you will observe makes no provision for a diminution of duty on account of the fact that cans may be made of a size containing less than 1 quart, but does provide for any excess above that capacity.

Respectfully, yours,



Assistant Secretary.

Messrs. CHAUNCEY C. RYDER & Co., New York.


Approving bonds of the United States Express Company as common carrier of unappraised merchandise.

TREASURY DEPARTMENT, January 14, 1893.

SIR: The Department has received your letter of the 24th ultimo, transmitting the bonds in duplicate of the United States Express Com

pany as a common carrier for the transportation of unappraised merchandise in bond from the ports of Boston, Mass.; Philadelphia, Pa.; Baltimore, Md.; and New Orleans, La. The bonds are hereby approved. The company named is authorized to transport unappraised dutiable merchandise from said ports to the ports of Albany, N. Y.; Atlanta, Ga.; Baltimore, Md.; Boston, Mass.; Bridgeport, Conn.; Bath, Me.; Buffalo, N. Y.; Burlington, Vt.; Charleston, S. C.; Chicago, Ill.; Cincinnati, Ohio; Cleveland, Ohio; Columbus, Ohio; Denver, Colo.; Detroit, Mich.; Dubuque, Iowa; Duluth, Minn.; Evansville, Ind.; Galveston, Tex.; Georgetown, D. C.; Grand Rapids, Mich.; Hartford, Conn.; Indianapolis, Ind.; Jacksonville, Fla.; Kansas City, Mo.; Key West, Fla. Lincoln, Nebr.; Louisville, Ky.; Memphis, Tenn.; Middletown, Conn.; Milwaukee, Wis.; Minneapolis, Minn.; Mobile, Ala.; Nashville, Tenn.; Newark, N. J.; New Haven, Conn.; New York, N. Y.; New Orleans, La.; Norfolk, Va.; Omaha, Nebr.; Pittsburg, Pa.; Philadelphia, Pa.; Port Huron, Mich.; Portland, Me.; Portland, Oregon; Port Townsend, Wash.; Portsmouth, N. H.; Providence, R. I.; Richmond, Va.; Rochester, N. Y.; San Diego, Cal.; Sandusky, Ohio; San Francisco, Cal.; Savannah, Ga.; St. Joseph, Mo.; St. Louis, Mo.; St. Paul, Minn.; Sault St. Marie, Mich.; San Antonio, Tex.; Seattle, Wash.; Sioux City, Iowa; Springfield, Mass.; Tacoma, Wash.; Tampa, Fla.; Toledo, Ohio; Wilmington, Del.; Wilmington, N. C., and to such other ports as are now or may be hereafter designated as ports to which such merchandise may be transported, in the following manner,


In suitable cars, vessels, iron safes, trunks of wood bound with iron, or pouches owned or controlled by said company, and running over any or all of the following-named lines of railroad or water routes, viz: Allegheny Valley; Atchison, Topeka and Santa Fe; Atlantic and Pacific; Baltimore and Ohio; Boston and Albany; Boston and Lowell; Boston and Maine; Boston and Providence; Buffalo, Rochester and Pittsburg: Burlington and Missouri River; Burlington, Cedar Rapids and Northern; California Central; California Southern; Camden and Atlantic Central Railroad of Georgia; Central Railroad of New Jersey; Central Vermont; Central Pacific Railroad; Southern Pacific; Southern Pacific Company: Atlantic System and Pacific System; Charleston and Savannah; Chesapeake and Ohio; Chicago and Alton; Chicago and Atlantic; Chicago and Eastern Illinois; Chicago and Grand Trunk; Chicago and Iowa; Chicago and Northwestern: Fremont, Elkhorn and Missouri Valley; Chicago, Burlington and Northern; Chicago and West Michigan; Chicago, Burlington and Quincy;

Chicago, Kansas and Western; Chicago, Milwaukee and St. Paul; Chicago, Santa Fe and California; Chicago, Rock Island and Pacific; Chicago, Kansas and Nebraska; Chicago, St. Louis and Pittsburg; Chicago, St. Paul, Minneapolis and Omaha; Chicago, St. Paul and Kansas City; Cincinnati, Hamilton and Dayton; Cincinnati, Indianapolis, St. Louis and Chicago; Cincinnati, New Orleans and Texas Pacific; Cincinnati, Washington and Baltimore; Cleveland, Columbus, Cincinnati and Indianapolis; Cleveland, Lorain and Wheeling; Cleveland, Akron and Columbus; Colorado Midland; Columbus and Eastern; Columbus, Hocking Valley and Toledo; Concord; Connecticut River, Cleveland and Canton; Cincinnati and Dayton; Dayton, Fort Wayne and Chicago; Delaware and Hudson Canal Company; Delaware, Lackawanna and Western; Denver and Rio Grande; Denver and Rio Grande Western; Detroit, Grand Haven and Milwaukee; Detroit, Lansing and Northern; Dunkirk, Allegheny Valley and Pittsburg; East Tennessee, Virginia and Georgia; Elmira, Cortland and Northern; Evansville and Terre Haute; Evansville and Indianapolis; Fitchburg; Flint and Pere Marquette; Georgia; Georgia Pacific; Grand Rapids and Indiana; Gulf, Colorado and Santa Fe; Hannibal and St. Joseph; Housatonic; Houston and Texas Central; Illinois Central; Indiana, Bloomington and Western; Indianapolis, Decatur and Springfield; Indianapolis and St. Louis, Kansas City, Memphis and Birmingham; Kansas City, Fort Scott and Gulf; Kansas City, Springfield and Memphis; Kansas City, St. Joseph and Council Bluffs; Kentucky Central, Lake Erie and Western; Lake Shore and Michigan Southern; Lehigh Valley; Louisville and Nashville; Louisville, Evansville and St. Louis; Louisville, New Albany and Chicago; Louisville, New Orleans and Texas; Maine Central; Mexican Central; Mexican National; Michigan Central; Minnesota Northwestern; Milwaukee and Northern; Milwaukee, Lake Shore and Western; Minneapolis and St. Louis; Missouri Pacific; Mobile and Ohio; Montana Central; Nashville, Chattanooga and St. Louis; New York and New England; New York Central and Hudson River; New York, Lake Erie and Western; New York, Pennsylvania and Ohio; New York, New Haven and Hartford; New York, Providence and Boston; New York, Susquehanna and Western; West Shore; Norfolk and Western; Northern Central; Northern Pacific; Ohio and Mississippi; Old Colony; Oregon and California; Oregon Railway and Navigation Company; Oregonian Railway; Oregon Pacific; Pacific Coast; Pennsylvania Central; Cleveland and Pittsburg; Erie and Ashtabula; Pittsburg, Fort Wayne and Chicago; Jeffersonville, Madison and Indianapolis; Peoria and Pekin Union; Phil

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