cles of ornament substantially assimilated to jewelry. It is not considered essential to distinguish small items bearing a higher or lower classification as separated from an importation generally of the same character, and, regarding the appeal as a unit, without knowledge as to the proportion of value embraced in the item properly classed as a manufacture of metal, the Department would sustain the appeal. I am, very respectfully, COLLECTOR OF CUSTOMS, Boston. CHAS. F. CONANT, Acting Secretary. (2015.) Cost and carriage of goods from Dundee to Liverpool dutiable. TREASURY DEPARTMENT, November 20, 1874. SIR: I am in receipt of your letter of the 10th instant, submitting the appeals (3674 and 3675 c) of Messrs. Mackintyre, Laurie & Co. from your decision assessing duty on the railroad or steamboat transportation charges from Dundee to Liverpool on certain goods imported by them, per "Lord Clive," September 14, and "France," October 27, 1874. The appellants claim that the said charges are not dutiable, and cite in support of their position article 441, Regulations of 1874, which provides that in the case of merchandise arriving in the United States after having been transported by continuous voyage from the country of its production, manufacture, or procurement, by way of some other country, with the bona fide intention of being transported to the United States as its final destination, no dutiable charges will have accrued either on the transportation from the first to the intermediate port, or while remaining in or leaving the latter. This regulation is applicable only where the goods are transported to some port of another country from the country of production for shipment to the United States by a practically continuous voyage, and is not applicable to shipments from Scotland to England, which are to all intents and purposes the same country. Under the provisions of section 2907 of the Revised Statutes of June 22, 1874, which require that the cost of transportation, shipment, and transshipment, with all the expense included, from the place of growth, production, or manufacture, whether by land or water, to the vessel in which shipment is made to the United States, shall be included to make dutiable value, your action in adding the transportation charges in question to make dutiable value was correct, and your assessment of duty thereon is affirmed. The invoice and bill of lading are herewith returned. COLLECTOR OF CUSTOMS, Boston. CHAS. F. CONANT, Acting Secretary. (2016.) Fees for weighing merchandise. TREASURY DEPARTMENT, November 20, 1874. SIR: Your letter of November 10 is received, asking authority to pay the necessary expense of weighing, gauging, &c., at your port. All such expenses are still to be charged against merchandise not duly entered by weight on invoice or transportation bond, the fees previously charged being still charged and received, but accounted for as miscellaneous receipts from customs. Such necessary labor as you may employ should be paid under an estimate, forwarded as soon as practicable, for any month in which it may occur. I am, very respectfully, CHAS. F. CONANT, Acting Secretary. COLLECTOR OF CUSTOMS, Salem, Mass. (2017.) Transit trade through Canada-Certification of manifests. TREASURY DEPARTMENT, November 21, 1874. SIR: This Department is informed by persons to whom the duty of examining the actual transportation of merchandise across the frontier has been confided, that article 251 of Customs Regulations, relative to the transit trade through Canada, is not complied with as a rule. That article reads as follows: "The inspector who compares the manifest with the merchandise will certify the result on the back of one of the manifests, and the collector will return the other with a similar certificate to the collector from whom it issued." The officers charged with the duty of examination report that "this provision of the regulations is not complied with so far as regards the returning of one copy of the manifest to the collector at the port of departure. The majority of the collectors do not return these manifests to the collectors by whom they are issued, consequently the latter are not advised of the cars having reached their destination." You are informed that the whole of this transit trade must continue to be considered as on the basis of proper import and export as to any other foreign country. All merchandise bonded for delivery abroad must return certificate of such delivery for cancellation of bond, and all deliveries permitted to be made by manifest, with certificate of delivery thereon, must, in like manner, be returned to the collector by whom they are issued. If these regulations are not complied with, a more stringent system will be adopted. I am, very respectfully, CHAS. F. CONANT, Acting Secretary. COLLECTOR OF CUSTOMS, Burlington. (2018.) Tropical fruit-plants. TREASURY DEPARTMENT, November 21, 1874. SIR: Your report of November 13 is received, inclosing report of the appraiser on the appeal (17 c) of Messrs. Baldwin Bros. & Co. for free admission of so-called tropical fruit-plants. By such report, it appears that the plants which are the subject of this appeal are agaves and cycas, being plants not bearing edible fruits in the sense which the law for the admission of such plants free of duty evidently contemplated. While it is desired to give a liberal construction to the act admitting tropical plants free of duty, it does not appear that those imported for ornamental purposes can rightfully come within the limits of the act. Your decision assessing duty at the rate of 20 per cent. ad valorem on said plants is therefore affirmed. I am, very respectfully, COLLECTOR OF CUSTOMS, New York. CHAS. F. CONANT, (2019.) Statues of wood imported for a religious society. TREASURY DEPARTMENT, November 23, 1874. SIR: Inclosed find application of Arnold Damon for permission to enter free of duty certain "statues carved in wood," imported for a religious society at Chicago. As the terms of the law stand, the definition heretofore applied to the "statues" would appear to be the only question open to doubt, that term having been restricted to works of marble chiefly. But the Department is disposed to apply the term liberally, and if the statues alluded to in the present application are works of art, imported in good faith as such, they should be assimilated to statues as heretofore defined, and admitted, as claimed by the applicant in this case, free of duty. * * * I am, very respectfully, B. H. BRISTOW, Secretary. COLLECTOR OF CUSTOMS, New York. (2020.) Importation of wine—Classification for duty. TREASURY DEPARTMENT, November 25, 1874. GENTLEMEN: In reply to your communication of November 20, you are informed that on the 13th of November the collector of customs at New York was addressed on the subject of the importation of sherry wine referred to in your several communications, a copy of which letter is herewith inclosed. You will see by that letter that the declared quantity in American gallons, stated in your invoice, must be assumed to be the quantity contained in the casks in which the wine is shipped, unless it is in excess of their capacity, the presumption being that the casks are properly filled as originally shipped. On such declared quantity, if possible to be contained in the casks, the entire cost is to be distributed in classifying the wine for duty. As to the alleged error in the price, the appraiser's return sustains the original invoice, and it does not appear by your own statements that any duly certified invoice at a less price has been received by you. I am, very respectfully, Messrs. GALWAY & CASADA, New York City. B. H. BRISTOW, Secretary. (2021.) Vichy salts a medicinal preparation. TREASURY DEPARTMENT, November 25, 1874. SIR: Your letter of the 30th of October last is received, transmitting the appeal (3043 c), dated August 19, 1874, of E. Fougera & Co. from your decision assessing duty at the rate of 40 per cent. ad valorem, as a medicinal preparation, on certain Vichy salts imported, per "Washington," July 6, 1874. It appears that the article in question is the salt which is contained in the mineral springs at Vichy, France, the same being used generally to reproduce the Vichy water, which is used as a beverage rather than as a medicine. Under the circumstances, the Department decides that the article cannot be considered as a medicinal preparation (under which term is more properly embraced the ordinary preparation of drugs), but as a chemical preparation, or salt, and therefore liable to duty at the rate of 20 per cent., under the provision for salts, * * * preparations of, not otherwise provided for, contained in Schedule M of the Revised Statutes of June 22, 1874. You will adjust the entry accordingly. COLLECTOR OF CUSTOMS, New York. B. H. BRISTOW, Secretary. (2022.) Duty on sugar-cane. TREASURY DEPARTMENT, November 27, 1874. SIR Referring to your communication of November 17, asking at what rate of duty sugar-cane should be admitted under existing laws, you are informed that the Revised Statutes of June 22, 1874, placed a construction on the acts of 1861 and 1862 adverse to that heretofore considered applicable to vegetable substances not enumerated, and not appearing in the decision of November 19, 1873, cited by you. By such interpretation the addition of $5 per ton was held to apply only to vegetable substances not enumerated, used for cordage, and not to sugar-cane or any ordinary vegetable. The duty on sugar-cane, therefore, reverts to the rate declared for vegetables originally in sec |