goods. No article, though entitled to entry free of duty, can Permit to land free be landed without a permit from the collector; and for such permit a fee of twenty cents is chargeable by law. SECTION IV. REGULATIONS AND DECISIONS UNDER THE RECIPROCITY TREATY. and cancelling bonds. ART. 925. It is presumed that but a small amount of Refunding duties collected on articles made free by the treaty between the dates of the acceptance of the treaty by the respective provinces, and the issue of the President's proclamation of the 16th March, 1855, now remains to be refunded, and that few of the bonds taken on the warehousing of such articles, within that period, remain uncancelled. It is not necessary therefore, to make any general regulation on the subject; but in the few cases that may remain, collectors will be governed by instructions heretofore transmitted to collectors in Nos. 36, 40, 44, 46, 47, 50, 55, and 60, under the respective dates of 10th November and 1st December, 1854; and 17th and 31st March, 11th April, 2d May, 31st July, and 9th October, 1855. duty not to be refunded. 926. The additional duty levied by a provision of Additional the 8th section of the tariff act of the 30th July, 1846, for under-valuation in the invoice of importations of articles from the British provinces entered and duties paid prior to the promulgation of the proclamation of the President of the United States, of the treaty of reciprocity, cannot be refunded under the provisions of said treaty, such additional duty being considered by this Department as in the nature of an additional impost or tax incurred by the intention to violate the revenue laws, and therefore not entitled to be placed on the same footing, in regard to refunding duties, with the regular duties, exclusively in view of the treaty, and of the laws enacted to carry it into effect. British provinces. 927. The treaty between the United States and Great Direct trade with Britain, concluded the 5th June, 1854, known as the Reciprocity Treaty," was intended to regulate a direct Barrels from Canada. Clapboards. Articles manufac tured of materials States. reciprocal free trade between the British North American provinces and the United States, in certain designated articles of their respective growth and production. This purpose is clearly stated in the preamble of the treaty, and in the act of Congress carrying it into effect. On an application, therefore, for the free admission of certain products of the British North American provinces, imported into the United States from Havana and London, the Department decided that they could not be so admitted; and that the articles, if of the growth and production of the North American British provinces, and designated as free in the treaty, would be entitled to the privilege of free entry only when imported directly from those provinces into the United States. 928. In a case where oats from Canada were imported in provision barrels, the Department directed the duty to be paid on the barrels, the oats being free under the reciprocity treaty, and the barrels not being the description of packages in which the article was usually imported. 929. The manufacture of the article known as clapboards, in the provinces, is understood to be, by first sawing the tree, after felling it, into logs of the proper lengths, and then placing them in the lathe, and, by turning, taking off the bark and sap with knives or cutters before sawing out the boards of the required thickness, presenting a sawed surface on both the sides and the edges. This process obviously constitutes a manufacture of wood, and the article so manufactured, partly by turning, is not "lumber, rough-hewn or sawed," within the terms or meaning of the reciprocity treaty, nor entitled to free entry. 930. The inquiry is frequently made of the Department, the product of U. whether articles manufactured in the British provinces, of materials the product of the United States, can be imported free of duty. Articles so manufactured, not being imported in the same condition as when exported, do not come within the exemption from duty under the tariff act of 1846, nor any other law or treaty, and must be subjected to duty according to their classification in the tariff act of 1846. free 931. Pearl barley, from the British provinces, is not Pearl barley not entitled to free entry under the reciprocity treaty, it not being embraced under the specification, in that treaty, of “grain, flour, or breadstuffs, of all kinds." It is neither a grain, in the meaning of the treaty, nor a breadstuff, but is a manufacture from grain, being barley deprived of its hull, and rounded and polished in a mill. It is liable to a duty of twenty per cent., under the specification of "pearl or hulled barley," in schedule E of the tariff act of 1846. provinces. 932. Railroad iron, from the adjacent British provinces, Railroad iron from being manufactured by the re-rolling of old railroad iron received from the United States, cannot be entitled to free entry on importation into the United States; such manufactures not being comprehended in the list of free articles accompanying the reciprocity treaty with Great Britain. 933. Salaratus is not admissible to free entry under Salaratus. the reciprocity treaty with Great Britain, not coming within the denomination of "ashes" specified in the treaty, being a carbonate of potash. 934. Shingle bolts, from the British North American Shingle bolts. provinces, are not entitled to free entry, under the reciprocity treaty, under the designation of "timber and lumber of all kinds, round, hewed, and sawed, unmanufactured in whole or in part;" shingle bolts not being round, hewed, or sawed only, but split, also, must be included with the articles "timber and lumber," liable to duty under the treaty, as manufactured in whole or in part by a process other than rough hewing or sawing. 935. Split peas, imported from the British North Split peas. American provinces, are considered as a manufactured article, and liable to duty, as they do not come within the provisions of the riciprocity treaty admitting to free entry all descriptions of grain and vegetables, and are placed on the same footing as barley, which, in its natural state, is admissible free of duty, but is chargeable with duty if imported after having been manufactured into what is known as "pearl barley." 936. The reciprocity treaty authorizing free entry of Tar. certain designated articles of the "growth or produce" of the British provinces, it was decided by the Department that "tar" manufactured in Canada from coal the product of the United States, was not entitled to free entry, not being an article of the "growth or produce" of the British Provinces, and therefore, not included under the designation of "tar" in the treaty. |