6. For tug-boats, the deductions are not limited to 50 per cent. of the gross tonnage; the entire spaces occupied by the engines, boilers, and coal-bunkers should be deducted. If, however, these vessels are not used exclusively for towing, the deduction in question cannot exceed 50 per cent. of the gross tonnage.

In order that the owners of American vessels may take advantage of the reduction of the ordinary rates of dues under the circumstances above mentioned, this Department has prepared a form for a special certificate, which will be furnished by collectors when applied for by the masters or owners of such vessels proceeding abroad.

Blank forms will be forwarded to collectors on application to this Department, and those officers are requested to endeavor to insure the accuracy of the measurements required to complete the certificates.(Circular, October 19, 1874.)

(1976.)

Bottles containing champagne-Duty on.

Bottles containing champagne, &c., are subject to duty at the rate of three cents per bottle, less 10 per cent., under Schedule D, Title 33, Revised Statutes of June 22, 1874, the question having also been decided by the United States circuit court at New York.—(Letter to Collector, New York, October 22, 1874.)

(1977.)

Modification of six months' penal bonds.

On further consideration of the ruling of the Department of August 28, 1874 (Synopsis, series 1920), modifying article 359 of the Customs Regulations of 1874, relating to six months' bonds, it appeared, on reference to the original statutes of May 28, 1830, section 4, reenacted as section 2899, Title 34, Revised Statutes, that surety satisfactory to the collector only is required, "bonds with approved security" being the words of the act.

The measure of responsibility assumed by the obligors can, therefore, be taken into consideration in the directions given to guide collectors in approving the security on such bonds.

The Department, therefore, returns to the form of regulations originally prescribed for the execution of the law in question, leaving it for

the collector in each case to determine the security required; justification being the rule, however, and adequate security being insisted on in every case. (Letter to Collector, Boston, October 24, 1874.)

1

(1978.)

Peat-Duty on.

Peat, held to be subject to classification as an unmanufactured article not by name provided for, dutiable at 10 per centum ad valorem. (Section 2516, Title 33, Revised Statutes of the United States.)-(Letter to Collector, Galveston, October 27, 1874.)

(1979.)

Withdrawal of warehouse goods-Duty to be charged thereon.

Merchandise warehoused prior to, but withdrawn from warehouse subsequent to the enactment of the Revised Statutes of the United States, held to be charged with the same rate of duty as would apply had the importation been made subsequent to June 22, 1874.-(Letter to First Auditor of the Treasury, October 27, 1874.)

(1980.) Weighers' fees.

No provision having been made in the Revised Statutes of the United States for the payment of fees to weighers, gaugers, and measurers, all such payments made on and after that date will be disallowed.

Application should be made to the Secretary of the Treasury for authority to employ inspectors as weighers, gaugers, and measurers, and to pay the necessary expenses incurred in handling the merchandise weighed, gauged, or measured.-(Circular Commissioner of Ous toms, October 27, 1874.)

(1981.)

Free entry of fish from Labrador.

It appearing, from a communication received from the Department of State, that the whole of Labrador outside of the Province of Quebec is under the jurisdiction and government of the colony of Newfoundland, and is actually included in and forms part of that colony, and that the provisions of Articles XVIII to XXV of the Treaty of Washington have been extended thereto, in pursuance of Article XXXII of the same treaty, the exemption from duty which, by those articles, is extended to fish and fish-oil the products of the Dominion of Canada is equally applicable to such articles the products of Newfoundland, including Labrador.-(Letter to Collector, Boston, October 27, 1874.)

(1982.) Telegraphing.

To secure greater economy in the expenses of telegraphing, which is desirable in view of the limited appropriations available for that purpose, all officers of the Department are directed to use the telegraph only on important business, or in cases of urgent necessity, and when the matter in hand cannot be accomplished with the necessary dispatch through the mails.

All telegrams sent by officers in their own personal interest, or in that of any employé, or by private parties, must be prepaid; and all telegraphic replies thereto will be sent at the expense of the party receiving the same.-(Circular, October 28, 1874.)

(1983.)

Goods presumably free as personal effects not held to the rules respecting protest and appeal.

The Department holds that goods presumably free, and brought as personal effects, not merchandise, should not be held subject to the rule as regards protest and appeal. They are open to review on the original question whether they are or are not merchandise, and, if found not to be dutiable on such review, refund may be authorized in the absence of protest.-(Letter to Collector, Baltimore, October 28, 1874.)

TO COLLECTORS OF CUSTOMS.

TREASURY DEPARTMENT,

Washington, D. C., January 22, 1875.

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 November, 1874, are published herewith for the information and guidance of officers of the customs.

B. H. BRISTOW,

Secretary.

(1984.)

Duty on Swiss mulls.

TREASURY DEPARTMENT, November 2, 1874.

SIR: Your communication of September 3 was duly received, transmitting appeal (1666 c) of Anderson & Simpson from your assessment of duty, at the rate of 5 cents per square yard, less 10 per cent., on certain Swiss mulls, per steamer "Vanguard," September 7, 1874.

The appellants claim that the said mulls are dutiable at 3 cents per square yard, under the acts of 1861 and 1862, and that the general Statutes of June 22, 1874, do not change the rate of duty on those goods.

The Department holds that the repealing clauses of the law last named are absolute, and in no instance can duties be assessed under any other provisions of law.

You are instructed to cause duty to be charged on all goods composed wholly or chiefly of cotton, being substantially cottons, and cotton the characterizing material, under one or the other clause of Schedule A of that act, disallowing the ad valorem duty of 35 per cent., less 10 per cent., in any case upon goods substantially cotton cloths, and intended for use as such.

Very thin tissues, intended for linings of envelopes or other inferior uses, and cotton fabrics, so heavily woven as to render the threads impossible to be counted, or exceeding in value 25 cents per square