THE Internal Revenue Record AND CUSTOMS JOURNAL. A Weekly Begister of Official Information on Internal Revenue and Customs. HJ 162 V.13-14 INDEX TO VOLUME XIII.---JANUARY TO JULY, 1871. in relation to.. 89 65 Fermented liquors, section 4, act of July 20, 1868, Insurance policy, contract renewing, should be Tax, income, letter from the Commissioner..... .25, 46 Tax on undivided profits since December 31, 1870 Tax-paid stamps, two to be attached to one pack- 17 Merchandise, treatment of before delivery.. 46 74 Muffs, foot... 2 Musical instruments manufactured of different 97 metals.... 187 2 Oil, olive, as salad oil.... 2 Opium in bonded warehouse. 74 83 Overtime, money received for in the discharge of 46 Oysters preserved in oil, imported. 186 137 174 Steamboat owned and run by Cherokee Indians in Indian Territory... Steam-tugs, undocumented, engaged in towing or trading, liability of.. Sugars, refined, in bond. Tael of Shanghai, value of. Telegrams, cost for not dutiable.. United States vessel under a foreign flag during Vessels, foreign, arriving in ballast without 2 Jenkins v. The Nicolson Pavement Company. 2 First National Bank of South Bend v. Charles 147 United States v. Tobacco Factory (Caldwell, J.).. 91 93 100 117 106 47 Henry S. Buckner v. W. B. Street, assignee of 114 29 manifest. 46 Vessels less than five tons burden, admeasure- 137 13 141 United States v. John Brown et al. (Deady, J.).. 126 174 182 194 United States v. 34 barrels distilled spirits, 20 ...... 154 Banks, national, of San Francisco, gold notes... 154 47 Merchants' National Bank of Boston, plaintiff in Burke v. Niles... 187 .61, 82 .35, 101 annual duty. 47 Bonds of indemnity cannot be executed in the Deposit of public moneys, regulations for.... 47 47 Madison Mutual Insurance Company v. George Goods seized for alleged violation of the customs 49 116 31 135 .... 142 81 47 47 ...... .... 57 98 ........ 154 New England Insurance Company and others v. 94 Rights of consuls... 87 ........ .... Shipowner responsible for delay in unloading a 31 172 123 ... ....... 142 ..... .... 145 Robert Brittain v. the propeller City of Fremont owner of his common-law right of property. 31 55 78 113 ..... ... 151 149 The National Bank of the Republic, plaintiff in error, v. Rees J. Millard (Davis, J.)......... 102 UNITED STATES STATUTES CITED AND CONSTRUED United States v. James Z. Ballard (Longyear, J.). 194 Act of June 18, 1789, section 1 164 167 30 47 United States v. J. B. Merriam and W. Morgan. 66 66 66 July 31, 1789 66 66 4. 30 58 section 25 58 94 11 66 66 section 9. 66 94 66 94 172 Packing and Stamping of Bay Rum-Use of Schedule B stamps CUSTOMS DECISIONS FOR OCTOBER AND NOVEMBER. OFFICE OF INTERNAL REVENUE, CUSTOMS JOURNAL publishes OFFICIALLY, A few sets of the back volumes from I. to XI.-from April, 1865, to July, 1870-for sale, bound, at $40 a set. A Patent Binder for preserving the RECORD is ser by mail, post paid, on receipt of one dollar. Harper's compilation of Revenue and Tarif Laws, containing a summary of the present In reply I have to inform you that where manufacturers put up this article for sale in ten-gallon packages, they should affix to each such package stamps corresponding in value to the price received for a single package with its contents. A dealer may sell at retail from such stamped package, and where his customers furnish vessels in which to take it away no additional stamps are required. Revenue Laws, will be furnished from this office. 742.-Church Bells and Appurtenances. There is no law to authorize the free entry of bells and appurtenances, imported for the use of If the original package is broken and the con-churches or other religious societies. (Letter to tents drawn off into pint and quart bottles and Rev. C. Hoffman, Mt. Sterling, Illinois, October exposed or offered for sale without proper stamps 7, 1870.) affixed, the goods would be liable to seizure, even though the dealer did not attach his own name or trade-mark. Any person who offers or exposes for sale any of the articles named in Schedule C is deemed to be the manufacturer thereof, and subject to all the duties, liabilities, and penalties imposed by law in regard to the sale of domestic articles, without the use of the proper stamp or stamps denoting the tax paid thereon. (See section 169, act of June 30, 1864, as subsequently amended.) THE Honorable H. H. Emmons, who has the important circuit of Tennessee, Kentucky, Ohio, and Michigan, on the 30th of November delivered a charge to the U. S. Grand Jury at Memphis, Tennessee, which has greatly Bay rum is simply and purely a cosmetic, and strengthened the hands of the Government in all cases liable to stamp tax under Schedule C. officers in that section. We should have referred before this to this very able charge, had we not expected to publish it. We hope to do so still, but have not yet been able to find space for it. The cases calling for the action of the Grand Jury are those arising under the reconstruction acts, and the Judge, while impartially discharging his duty, expresses the hope that he may soon be relieved from the anomalous position of condemning as criminals men in whom he recognizes the equals of judge and jury.; and that “acquiescence in the rule of civil conduct prescribed by the supreme power in the State, will testify to our law-makers that they whose activity in office they feared, will be safe and faithful agents." It is properly manufactured only under a special 743.-Want of Notification of Liquidation of Entry. The failure on the part of an importer to receive notification of the liquidation of his entries is not of itself a sufficient excuse for his omission to protest and appeal, within the meaning of the 7th section of the act of July 28, 1866. (Letter to Renaud, Francois & Co., New York, October 10, 1870.) 744.-Value of the Tael of Shanghai. The tael of Shanghai shall be estimated and computed by officers of the customs at the rate of one dollar and thirty-five cents each, it having been decided that it is a different currency from the "tael of China," the value of which is fixed by the act of March 2, 1799, at one dollar and forty-eight cents. (Letter to Collector at New York, October 11, 1870.) 745.-Printed and Figured Paper Labels. Printed and figured paper labels cannot be classified, under the tariff acts, as "manufactures of paper," but are liable to duty at the rate of 25 per centum ad valorem, under the provisions of the 13th section of the act of June 30, 1864, as "printed matter, engravings, etc." (Letter t› Collector at New York, October 15, 1870.) A The regulations issued by this office do not for- |