(5) Any bathroom above or below the upper deck, provided it is used by the officers and engineers and does not exceed a reasonable size. Such deduction may also be allowed where the master uses the bathroom together with those mentioned above, while it will not be granted in passenger vessels where one for the use of passengers is wanting.

If there are also bathrooms or wash houses for the use of firemen and deck hands, deductions for such will be allowed.

(6) Galleys over or below the upper deck, provided same are only sufficiently large to shelter cooks engaged in preparation of the food for the crew.

(7) Water-closets for the crew, provided same do not exceed a reasonable size.

C.-The crew.

As belonging to the crew, only such persons will be considered as are necessary for the service of the vessel (deck hands, engine hands, carpenters, ship's cooks, and mess-room boys) or to attend to the wants of the crew; also the doctor.

As not belonging to the crew, will be considered: The master and all persons who are solely used to take care of the cargo (supercargo, coopers), and those attending to the services of the passengers (purser, cooks, bakers, butchers, stewards, stewardess, barbers, etc.).

D.-Space for use of navigation.

(8) A chart room for the keeping of charts, instruments, etc., provided such room does not exceed a reasonable space.

(9) Wheel or steering house to shelter the man at the helm.

(10) House for lookout.

(11) Lantern room for keeping lanterns, etc.

(12) All covered or inclosed spaces on the upper deck, as well as permanently inclosed spaces below the upper deck, in which the motive power for the use of the vessel is placed, and provided such rooms are not larger than necessary for the purposes, viz:

All spaces occupied by the engines and boilers, as well as those for boilers which are used for the working of the anchors, the rudder, the rigging, and the pumps. Work shops for the repairing of vessel or engines.

Dynamo rooms for electric light and rooms which are used for various purposes in connection with the navigation of the vessel.

If the electric light which is used for rooms connected with the navigating of the vessel or in the service of the engines, and for the passenger cabins, etc., is produced by the same dynamo the deduction for the room in which this engine is situated will be one-half of its cubic contents.

No deduction will be granted for spaces for appliances which serve in the loading and discharge of or conservation of the cargo, for the illumination, heating, or ventilation, etc., of rooms for passengers or merchandise, or which are used by the passengers for various purposes.

E.-Cabin room and sail berth.

(13) A permanently inclosed space which is solely used as store room for instruments used on the vessel.

(14) A permanently inclosed space which is solely used for the storing of spare sails, canvas, etc. Such deduction can be allowed only to sailing vessels.

The deduction for each of these rooms must, however, not exceed 2 per cent of the gross tonnage of the vessel.

F.-Maximum deduction for crew and navigating rooms, etc.

The deduction for spaces under parts B and D must not exceed the following limits of percentage and tonnage:

III.-Marking of rooms entitled to deduction.

In or above every room entitled to deduction a painted or carved but plain and lasting sign or inscription to indicate the purpose of the room must be found. The cable room and the sail berth should also be marked with the number of tons, to which they are measured.

V.-Regulations as to the use of this circular for Danish and foreign vessels.

For Danish and foreign vessels no deduction must be granted for spaces in Section I, Parts A and E, unless a written request from the owner or master of the vessel is presented, and such a request must be accompanied by a description of the rooms, for which deduction is demanded, and a statement as to the use for which they have been fixed.

Foreign vessels-belonging to countries with which agreements of mutual recognition of the respective admeasurements of vessels have been entered into-whose certificates of admeasurement show that deduction for spaces in Section 1, Parts A, B, D, and E, has been granted, will be entitled to such deduction as valid here, not to exceed the maximum deduction in same section Parts A and F for Danish vessels.

VI.-Admeasurement fees.

For admeasurement and readmeasurement of spaces in Parts A, B, D, and E, no fees are to be paid.

VII.-Circular coming into force, etc.

This circular comes into force on June 1, 1892, and circular No. 15 of August 1, 1878, section 1, Part E, a, b, c, d, is canceled.

In vessels of over 50 and within 100 register tons gross tonnage-not passenger vessels-in which no special sleeping room is arranged for the skipper, and he uses in consequence the cabin of the vessel for that purpose, deduction for one-half of the cubic contents of the cabin may be granted.

Sweden.

By a royal decision of the 18th of May last, certain modifications were introduced into the rules in force in Sweden with regard to the admeasurement of vessels, which rules were established by the royal ordinance of November 12, 1880. The new provisions were to take effect on the 1st of July, 1894.

These modifications bear upon the following points:

1. The contents of the spaces for water ballast are not to be included in the total capacity of double-bottomed vessels.

2. The total capacity is to be increased by the contents of the domes and skylights belonging to the engine which are above the deck, if the owner or captain of the vessel desires it, in order to secure a larger deduction for the motive apparatus in the appendix indicating the tonnage calculated according to the English rule or the Danube rule.

3. The following spaces, which have hitherto not been deducted, are to be deducted from the gross tonnage: (a) Compartments set apart for the exclusive use of the captain; (b) compartments specially reserved for the donkey boiler and engine, even when these are below the deck (these compartments were formerly deducted only when they were on deck); (c) boatswain's stores; (d) compartment for the capstan; (e) sail rooms; the deduction shall, however, not exceed 24 per cent of the total capacity of the vessel.

The modifications made in the aforesaid royal ordinance of November 12, 1880, make no changes in the method now in use in Sweden for ascertaining the deduction to be made for the engine room; this deduction is still ascertained by the so-called German rule.

APPENDIX E.

TONNAGE TAX-COLLECTIONS AND LAW.

The following tables show the tonnage taxes collected for the fiscal year. By the act of June 26, 1884, the expense of maintaining the Marine-Hospital Service-which cares for sick and disabled seamen of American and foreign vessels, as well as exercises on behalf of the Federal Government quarantine powers, much increased by the legislation of recent years-is borne out of the receipts of tonnage taxes.

The tax is levied on the net tonnage of vessels coming from foreign ports, and is required for five successive entries. For twelve months, dating from the first payment of the tax, all entries of a vessel after the fifth are exempt from tonnage tax. For convenience of general reference the provisions of the eleventh section of the act of July 19, 1886, regulating tonnage taxes, are again reproduced:

"SEC. 11. That section fourteen of 'An act to remove certain burdens on the American merchant marine and encourage the American foreign carrying trade, and for other purposes,' approved June twenty-sixth, eighteen hundred and eighty-four, be amended so as to read as follows:

"SEC. 14. That in lieu of the tax on tonnage of thirty cents per ton per annum imposed prior to July first, eighteen hundred and eighty-four, a duty of three cents per ton, not to exceed in the aggregate fifteen cents per ton in any one year, is hereby imposed at each entry on all vessels which shall be entered in any port of the United States from any foreign port or place in North America, Central America, the West India Islands, the Bahama Islands, the Bermuda Islands, or the coast of South America bordering on the Caribbean Sea, or the Sandwich Islands, or Newfoundland;

"And a duty of six cents per ton, not to exceed thirty cents per ton per annum, is hereby imposed at each entry upon all vessels which shall be entered in the United States from any other foreign ports, not, however, to include vessels in distress or not engaged in trade:

"Provided, That the President of the United States shall suspend the collection of so much of the duty herein imposed on vessels. entered from any foreign port as may be in excess of the tonnage and light-house dues or other equivalent tax or taxes imposed in said port on American vessels by the government of the foreign country in which such port is situated, and shall upon the passage of this act, and from time to time thereafter as often as it may become necessary by reason of changes in the laws of the foreign countries above mentioned, indicate by proclamation the ports to which such suspension shall apply, and the rate or rates of tonnage duty, if any, to be collected under such suspension:

"Provided further, That such proclamation shall exclude from the benefits of the suspension herein authorized the vessels of any foreign country in whose ports the fees or dues of any kind or nature imposed on vessels of the United States, or the import or export duties on their cargoes, are in excess of the fees, dues, or duties imposed on the vessels of such country or on the cargoes of such vessels:

"But this proviso shall not be held to be inconsistent with the special regulation by foreign countries of duties and other charges on their own vessels, and the cargoes thereof, engaged in their coasting trade, or with the existence between such countries and other states of reciprocal stipulations founded on special conditions and equivalents, and thus not within the treatment of American vessels under the most-favored-nation clause in treaties between the United States and such countries. "And sections forty-two hundred and twenty-three and forty-two hundred and twenty-four, and so much of section forty-two hundred and nineteen of the Revised States as conflicts with this section, are hereby repealed.

"SEC. 12. That the President be, and hereby is, directed to cause the governments of foreign countries which, at any of their ports, impose on American vessels a tonnage tax or light-house dues, or other equivalent tax or taxes, or any other fees, charges, or dues, to be informed of the provisions of the preceding section, and invited to cooperate with the Government of the United States in abolishing all light-house dues, tonnage taxes, or other equivalent tax or taxes on, and also all other fees for official services to, the vessels of the respective nations employed in the trade between the ports of such foreign country and the ports of the United States." Under the authority and within the limitations prescribed by this act the President, on May 2 of the last fiscal year, issued his proclamation exempting from tonnage taxes vessels coming from the island of Grenada, the colonial government of that island having first abolished taxes on American vessels entering its ports. From time to time, by proclamation of the President, vessels from the following ports, islands, and countries have been declared exempt from tonnage taxes:

Aspinwall and Panama, United States of Colombia; Island Montserrat, West Indies; Ontario and San Juan and Mayaguez, Puerto Rico, January 31, 1885; Greytown, Nicaragua, February 26, 1885; Island of Trinidad, West Indies, April 7, 1885; Boca del Toro, September 9, 1885.

All ports in Europe of the Kingdom of the Netherlands and free ports in Dutch East Indies, April 22, 1887.

All ports of the German Empire, January 26, 1888.

Guadeloupe, April 16, 1888; Island of Tobago, December 2, 1891; Grenada, May 2,

1894.

The tonnage tax collected during the fiscal year ended June 30, 1894, amounted to $539,028.47. The collections during the ten previous fiscal years, including the year

ended June 30, 1884, under the old law levying 30 cents per ton once annually, have been:

During the past fiscal year $374,891.13 were collected from steam vessels and $163,091.94 from sailing vessels against $351,543.33 collected from steam vessels and $183,396.38 from sailing vessels during the year ended June 30, 1893. These figures exclude the relatively small sums collected as alien tonnage tax.

Of the total collections $70,019.56 were paid by vessels under the American flag, $338,674.09 by vessels under the British flag, and $126,246.06 by vessels under other foreign flags. Owing to the peculiar conditions of navigation brought about by our laws these figures are misleading if regarded as evidence of those who pay the tax, as a good percentage of the steamships under the British flag, coming to this country, are owned and operated by Americans. So, too, nearly the entire amount, $10,491.36 collected from Belgian vessels was in the last analysis paid by the International Navigation Company. The bulk of the tonnage tax, however, is paid by foreign vessels.

Table 1 gives the number and amount of collections according to flag, steam, or sail, and rate, with totals; Table 2 gives the collections by ports.