ART. 248. The owner or shipper must, before the merchandise is allowed to go forward, present to the collector at the port of departure a manifest in triplicate for such car, subscribed by the proper agent of the railroad or other company, which shall be prepared by the said company at the port of shipment or departure, and shall contain a particular description of the merchandise by packages, marks, numbers, and contents, the ports of destination, to whom consigned, and the route over which the transportation is to be made, distinguishing articles that are of native from those of foreign growth, production, or manufacture, and those free of duty, or duty-paid, from goods in bond subject to duty.

The manifest shall be in the following form:

ART. 249. The inspector of customs charged with the supervision of the lading and sealing of cars, or the inspection of locks, seals, and manifests, shall see that a manifest in triplicate is provided for each car, and that the seal numbers are entered thereon, and correspond with those of the seals in the locks.

He shall then certify to that effect on each copy of the triplicate manifest, deliver one to the conductor of the car, and immediately return the other two to the custom-house.

One copy of such manifest shall be filed at the custom-house, and the other, verified by the signature and official seal of the collector, forwarded by the first mail to the collector at the port of entry where the car is expected to re-enter the United States.

Care will be taken to score with lines the blank portion of each manifest, so that no additional articles can be interpolated after signing. ART. 251. (First paragraph.) On arrival at the first port in the United States after the transit, a careful examination must be made of the locks, seals, and other fastenings; and in case the locks or seals of any car shall have been removed or broken while in transit, the contents of such car shall be unladen and carefully compared with the manifest received from the port of departure, as well as with the copy accompanying the goods.

TO COLLECTORS OF CUSTOMS.

TREASURY DEPARTMENT,

Washington, D. C., May 11, 1874.

The Decisions of the Department upon the construction of the tariff, navigation, and other acts, for the month of April, 1874, are herewith published for the information and guidance of collectors of customs. WM. A. RICHARDSON,

Secretary.

(1806.)

Goods imported into an interior port under act of July 14, 1870, not subject to additional duty of 10 per cent. if withdrawn for consumption within one year from date of arrival at such port.

Goods imported into an interior port under the act of July 14, 1870, and duly entered for warehouse, may be withdrawn for consumption without the payment of the additional duty of 10 per centum, imposed by the 1st section of the act of March 14, 1866, at any time within the period of one year from the date of their arrival at the port of destination, it being held by the Department that the time of the arrival at such port is, for the purposes of the act of July 14, 1870, the date of the importation of the goods.-(Letter to Surveyor of Customs, Cincinnati, Ohio, April 1, 1874.)

(1807.)

Pea-nuts not exempt from duty as fruits.

Pea-nuts, not being exempt from duty under the provision in the act of June 6, 1872, for "fruits," are held to be dutiable at the rate of 1 cent per pound, under the special provision therefor contained in the 11th section of the act of June 30, 1864.-(Letter to Collector of Customs, Boston, April 1, 1874.) Appeal, 3277 b.

(1808.)

Amendment of article 334 of the Customs Regulations of 1874.

Whenever it may be necessary to require an importer to give a bond 'for the production of a consular invoice of free goods, such bond will be taken in the penal sum of one hundred dollars. Article 334 of the Customs Regulations is amended accordingly.-(Letter to Collector of Customs, Brownsville, April 4, 1874.)

(1809.)

Tinted and colored window-glass-Duty on.

Tinted and colored window-glass, consisting of rolled and cylinder window-glass, which had been tinted with different shades of color to fit it for use in the manufacture of windows for churches and cathedrals, and which is imported in sheets in the same manner as ordinary window-glass, was held, as it cannot be considered as coming within the term "articles of glass, colored," to be dutiable by the square foot, according to size of sheets, as "cylinder" or rolled glass, as the case may be, under the special provisions for such description of glass contained in the 9th section of the act of June 30, 1864.—(Letter to Collector of Customs, Boston, April 4, 1874.) Appeal, 2646 b.

(1810.)

Amendment of article 240 of the Customs Regulations of 1874.

Article 242 of the Customs Regulations of 1874 will be construed as allowing consular sealed cars, containing free goods, arriving from foreign contiguous territory, to go forward to destination (if such des tination is a port of entry) without inspection and entry of the goods at the first port of arrival.—(Letter to Collector of Customs, New York, April 4, 1874.)

(1811.)

Watch cases and movements not entitled to deduction of 10 per cent. duty— When.

Watch cases and movements, which, though invoiced and packed separately, are intended for each other, and which, under previous

rulings of the Department, are held to be dutiable as complete watches, are not entitled to the deduction of 10 per cent. duty under section 2 of the act of June 6, 1872.-(Letter to Collector of Customs, New York, April 6, 1874.) Appeal, 3530 b.

(1812.)

Celery-seed-Dutiable.

Celery-seed is not exempt from duty under the provision in section 22 of the act of July 14, 1870, for "other seeds not otherwise provided for," that is dutiable at the rate of 20 per centum ad valorem, under the provision in section 1 of the act of June 6, 1872, for "garden-seeds.". (Letter to Collector of Customs, New York, April 9, 1874.) Appeal, 2350 b.

(1813.)

Mohair serges-Duty on.

Mohair or worsted serges, which are used for lining coats, &c., not being, in any view of the case, "women's and children's dress-goods," nor "real or imitation Italian cloths," cannot be classified under the provisions for such merchandise, but should, as they are not otherwise provided for, be classified under the provision in the 2d section of the act of March 2, 1867 (Heyl, 533), for "all manufactures of every description composed wholly or in part of worsted," &c., and pay duty at the rates therein prescribed (less 10 per cent.), according to their value per pound weight.-Letter to Collector of Customs, New York, April 11, 1874.)

(1814.)

Household effects exempt from duty without limitation as to value.

The Attorney-General of the United States having given an opinion that the limitation of $500 as to household effects, specified in section 22 of the act of July 14, 1870, ceased to be of any force at the period when the provision in the 5th section of the act of June 6, 1872, for household effects, took effect, the Department concurred therein, and