are designed, but evidently introduced for the purpose of changing the classification, will in no case be admitted to a change in the rate of duty because of such admixture.—(Letter to Collector, New York, September 19, 1874.)

(1957.)

Return of merchandise duty-free.

The law under which return of merchandise the growth, produce, or manufacture of the United States can be made free of duty only prescribes that said articles shall be returned in the same condition as exported. Proof of their identity is to be made under regulations to be prescribed by the Secretary of the Treasury.

Articles 373 to 379, Regulations of this Department, prescribe the forms of proceeding, but do not restrict such return, whether the original package of exportation is broken or not, except that the condition of the articles shall not be changed, but in such case free entry should not be permitted without the previous authority of this Department. In regard to samples or small quantities in the personal possession of the owners or agents, the origin of which is obvious and undisputed, a proper discretion may be exercised by customs officers.-(Letter to Collector, Cape Vincent, N. Y., September 21, 1874.)

(1958.)

Duty on candle-nuts.

Candle-nuts, being in no sense edible, are held to be dutiable at 10 per cent. ad valorem, as a raw unmanufactured article not enumerated, as the interpretation heretofore given to the law declaring all nuts not otherwise provided for to be dutiable at 2 cents per pound is that it applies only to edible nuts.-(Letter to Collector, San Francisco, September 21, 1874.)

(1959.)

Duty on arrowroot.

66

Arrowroot is not admissible to entry free of duty as root-flour,' but is dutiable at the rate of 30 per cent. ad valorem, under Schedule M, section 2504, Revised Statutes of the United States.—(Letter to Collector, New York, September 21, 1874.) Appeal, 859 c.

(1960.)

Withdrawal of materials for ship-building.

The intent of section 10 of the act of June 6, 1872, was clearly limited to the aid its terms afforded to ship-building and the employment of American vessels. For this purpose the materials therein named were to be so employed free of duty, but on ceasing to have such relation the claim to exemption from duty ceases. To secure the continued recognition of this relation, the Department directs the transfer to a vessel's register of the indorsement of release of duty entered on any warehouse bond because of the withdrawal of materials for such vessel's use. (Letter to Collector, New York, September 23, 1874.)

(1961.)

Instructions to special agents.

In addition to printed letter of instructions transmitted to special agents under date of July 20, 1874, the following directions are furnished for their guidance:

1. Requisitions are not to be made upon the Department for any other articles of stationery than letter-paper, envelopes, postagestamps, and blank forms-all for official use-it having been decided that none other kinds will be supplied.

2. The monthly reports required by Article VI of the Circular Regulations of July 20, 1874, must be rendered before the monthly accounts for compensation and expenses can be paid; and occasion is taken herein to call attention and enjoin obedience to all the requirements of the circular just cited.

3. Official communications of special agents to the Department are to be addressed to the "Commissioner of Customs," Washington City, D. C.; or, if in response to communications from other offices or bureaus of the Department, they should be forwarded through the Commissioner of Customs.

4. Inasmuch as time is saved and convenience promoted by the proper preparation, folding, and briefing of official letters, special agents are particularly requested to consult Article 1166 of the General Regulations of 1874, in which those topics are fully discussed, and to follow the suggestions therein contained in their correspondence with the Department, and with public officers.-(Circular of Commissioner of Customs, September 24, 1874.)

(1962.)

Duty on chloral hydrate.

The Department considers that the uses of chloral hydrate in the form in which it is imported are such as to require its classification as a medicinal preparation, dutiable, at the rate of 10 per cent. ad valorem.-(Letter to Collector, New York, September 24, 1874.) Appeal, 9011 b.

(1963.)

Use to be made of "Heyl's U. S. Import Duties."

In distributing, for the use of officers of the customs, the compilation of statutes imposing duties upon imports, with the extension of such rates in a tabular schedule, known as "Heyl's U. S. Import Duties, 1874," the Department calls the particular attention of officers to the fact that the law of June 22, 1874, revising and condensing the statutes relating to duties on imports, appearing in this volume, pages 156 to to 231, inclusive, is the sole law for reference and authority in all that relates to such duties.

All the statutes previously printed, covering pages 1 to 147, inclusive, and all acts, excepting those enacted subsequently to December 1, 1873, are retained merely for information or convenience of reference.

Particular attention is called to the acts of March 2, 1861, August 5, 1861, July 14, 1862, June 30, 1864, March 3, 1865, July 14, 1870, and June 6, 1872, which, being the general acts of reference imposing duties on imports, are absolutely repealed by the act of June 22, 1874, as will be seen by referring to the repealing clauses of that act, on page 231. No reference or apparent citation of authority based on the subordination of type or retention of full-faced type in either of those acts will be taken as a guide in the assessment of duty.

The Department further directs that the extensions and explanations of this work, embraced in the schedule of duties, part 2, pages 1 to 76, inclusive, are not declared as by the authority of the Department in the said schedule, and all are subject to such examination and revision as shall be found necessary in considering cases to which they relate. Being generally correct, however, and carefully prepared, with citation of the acts from which they were derived, they may be assumed to be correct, unless known to be in error or until advice is received of their modification by the Department.-(Letter to Collector, New York, September 25, 1874.)

(1964.)

Duty on silk and cotton goods, cotton chief value.

On goods composed of silk and cotton, cotton chief value, but assimilated to goods composed of silk and cotton, silk chief value, the proper rate of duty, as prescribed by section 2503 of the act of June 22, 1874, is 50 per cent., less 10 per cent.-(Letter to Collector, New York, September 25, 1874.) Appeal, 526 c.

(1965.)

Cancellation of internal-revenue stamps on exportation for drawback.

Officers of the customs are required to cancel or destroy internalrevenue stamps on tobacco, snuff, and cigars exported for benefit of drawback of internal-revenue taxes thereon. This cancellation should be done by the officer charged with the superintendence of the lading of such goods for export before he signs the return on Form D, prescribed by the Internal-Revenue Regulations of September 1, 1873.— (Letter to Collector, New York, September 28, 1874.)

TO COLLECTORS OF CUSTOMS.

TREASURY DEPARTMENT,

Washington, D. C., December 31, 1874.

The decisions of the Department upon the construction to be given to the tariff, navigation laws, and other acts of Congress, for the month of October, 1874, are published herewith for the information and guidance of officers of the customs.

B. H. BRISTOW,

Secretary.

(1966.)

Employment of weighers and gaugers.

As the Revised Statutes make no provision for the payment from fees of officers of customs employed at a compensation not exceeding $1,500 per annum in weighing, gauging, and measuring merchandise, collectors of customs are directed, from and after June 22, 1874, to pay such officers as inspectors of customs a per diem compensation for services actually rendered by them equal to that which they have heretofore received from fees. This order is not to change the official duties of such weighers, gaugers, and measurers, nor to affect in any manner the principal weighers, whose compensation is fixed by special provisions of law.-(Letter to Collector, Charleston, October 2, 1874.)

(1967.) Landing certificates.

A landing certificate for the discharge of export bonds must verify actual delivery to an owner or consignee abroad, and it cannot be considered complete if it represents only a transfer from one carrier or company whose business it is to transport goods to another such carrier or company. If, however, a common carrier receives goods as