COMMERCIAL REGULATIONS.

DECISIONS OF TREASURY DEPARTMENT UNDER THE TARIFF ACT OF JULY 14, 1863.

THE following decisions have been made by the Secretary of the Treasury, of questions arising upon appeals by importers from the decisions of collectors, relating to the proper classification, under the tariff act of July 14, 1862, of certain articles of foreign manufacture and production entered at the port of New York, &c.:

BUFFALO ROBES.

Treasury Department, September 28, 1863. SIR: ALEXANDER PAUL has appealed from your decision assessing duty at the rate of 15 per cent ad valorem on certain “buffalo robes" imported by him, and claims to enter them at 10 per cent.

This department decided, under date of January 28, 1862, that buffalo robes, not being enumerated under the act of March, 1862, were, by force of the 20th section of the tariff act of 1842, liable to same rate of duty as "furs on the skin," to wit., 10 per cent.

The act of July 14, 1862, section 13, imposes an additional duty of 5 per cent on "dressed furs."

It is admitted that the robes in question are dressed or tanned by the Indians, and consequently are subject to duty at the rate of 15 per cent ad valorem, by virtue of the decision of this department of January 28, 1862, and by force of the 20th section of act of 1842, as applied to the 13th section of the act of July 14, 1862.

The decision of the Collector is hereby affirmed.

I am, very respectfully,

S. P. CHASE, Sec. of the Treasury. TO JOSEPH LEMAY, Collector, Port of Pembina, Minn.

HARES FURS.

Treasury Department, October 31, 1863. SIR: Mr. EDWARD CONNOLLY has appealed from your decision assessing duty at the rate of 20 per cent on certain "hares furs" imported by him, per bark Maryland, from Bremen, and alleges that "the only duty which hares furs are entitled to pay is 10 per cent ad valorem, pursuant to the 24th section of the tariff act of March 2, 1861, which says: On all raw or unmanufactured articles not herein enumerated or provided for, a duty of 10 per cent ad valorem.' That the article in question is not imported as batters' furs, and never used in the manufacture of hats as such, but merely worked into the bodies of hats for the purpose of imparting a pliancy thereto."

The article in question is a "fur not on the skin;" and is undressed, and under the 19th section of the act of March 2, 1861, is entitled to entry at the rate of 10 per cent ad valorem.

Your decision is hereby overruled.

S. P. CHASE, Secretary of the Treasury. TO HENRY W. HOFFMAN, Collector, Baltimore, Md.

STEEL RAILWAY BARS.

Treasury Department, October 30, 1863.

SIR: EDMUND SMITH, secretary, in behalf of the Pennsylvania Railroad Company, has appealed from your decision assessing duty at the rate of 35 per cent ad valorem on certain "steel railway bars," and claims to enter them at 25 per cent, as "steel in any form not otherwise provided for."

This department, under date of March 24, 1860, decided that "steel railway bars" were properly classified as manufactures of steel, not otherwise provided for; being fitted for immediate use without further manufacture.

There are no facts presented in the case under consideration which render necessary any alteration or modification of said decision, and your decision assessing duty of 35 per cent on the steel in question is hereby af firmed.

S. P. CHASE, Sec. of the Treasury.

To WM. B. THOMAS, Collector, Philadelphia, Pa.

COD-LIVER OIL.

Treasury Department, October 30, 1863.

SIR: E. P. DUCONGE has appealed from your decision assessing duty at the rate of 50 per cent ad valorem on certain "cod liver oil," imported by him in the ship Maria Felicite, from Havre.

"Cod liver oil" is not considered a "proprietary medicine," and Treasury Regulations (page 576) authorize its classification as a "medicinal preparation not otherwise provided for," and under the act of March 2, 1861, it was liable to duty at the rate of 30 per cent ad valorem.

The act of July 14, 1862, imposed an additional duty of 10 per cent on "medicinal preparations not otherwise provided for," and consequently the present rate of duty to be assessed on cod liver oil is 40 per cent ad valorem. Your decision is hereby overruled.

S. P. CHASE, Sec. of the Treasury. TO CUTHBERT BULLITT, Special Agent and Acting Collector, N. O.

LADIES' DRESS ORNAMENTS.

Treasury Department, November 9, 1863. SIR Messrs. HUGHES & CREHANGE have appealed from your decision assessing duty at the rate of 35 per cent as "manufactures of worsted” upon certain merchandise imported by them, styled " buttons," and claim to enter them, as such, at 30 per cent ad valorem, under section 22 of the act of March 2, 1861.

Samples of the goods in question have been submitted to the experts of the customs, who report as follows: "In our opinion they are not buttons, either in fact, by commercial usage, nor within the meaning and intent of the law. They are too fragile, and in structure unfit for the proper purpose of buttons, but are worn as ornaments on dresses."

This department, under date of February 16, 1861, on the appeal of BACHMAN & LAURENT, decided an analogous case, upon similar grounds. Your decision is hereby affirmed.

S. P. CHASE, Sec. of the Treasury. HIRAM BARNEY, Esq., Collector, New York.

SHIRTING FLANNEL (SO CALLED).

Treasury Department, November 16, 1863.

SIR: I. LEWINE has appealed from your decision assessing duty, "as a manufacture of wool and worsted," at the rate of 18 cents per pound, and 35 per cent ad valorem, on certain goods imported by him, and styled grey flannel of English manufacture, intended to be used for army shirting," and claims to enter it at 35 per cent only, under the classification for "flannels."

The article in question was not, at the time of the passage of the present tariff, known or commercially recognized as flannel; nor is it flannel, according to the term, as well known and understood; differing from flannel in texture and dressing, being fulled, which at once takes it out of the flannel category.

The tariff acts now in force impose a duty of 18 cents per pound, and 35 per cent ad valorem, on "manufactures of wool, or of which wool shall be a component material, etc., etc., not otherwise provided for," and, in my opinion, the article in question comes clearly within this provision of the law, and your assessment was perfectly regular.

Your decision is hereby affirmed.

S. P. CHASE, Sec. of the Treasury. HIRAM BARNEY, Esq., Collector, New York.

POWDERED ACORNS.

Treasury Department, November 17, 1863.

SIR: Messrs. A. VOGELER & Co. have appealed from your decision assessing duty at the rate of three cents per pound on certain" powdered acorns," imported by them per barque Maryland from Bremen, and claim "that the said powdered acorns are only entitled to pay a duty, under existing laws, of 20 per cent ad valorem; that is to say, under section 24 of the act of March 2, 1861, which states, that on all articles manufactured in whole or in part, not herein enumerated or provided for, a duty of 20 per cent ad valorem; that the above clause as quoted from the 24th section of the act referred to, has never been repealed by subsequent acts; and also, that the said powdered acorns are imported solely for medicinal purposes, and not to be used for coffee in any sense."

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The 8th section of the act of July 14, 1862, provides that a duty of three cents per pound shall be imposed on acorn coffee and dandelion root, raw or prepared, and all other articles used or intended to be used as coffee, or a substitute for coffee, and not otherwise provided for."

The experts of the customs state that the article in question is the article enumerated in the above quoted section.

That Messrs. VOGELER & Co. intend or design the "powdered acorns" for medicinal purposes cannot avail; the enumeration or description of the article meant could not well have been more specific or clear; indeed, it is not denied or pretended that this is not the article which is "used as coffee, or as a substitute for coffee."

The decision of the collector is therefore affirmed.

S. P. CHASE, Sec. of the Treasury. To H. W. HOFFMAN, Collector, Baltimore, Md.

THE NATIONAL BANK CURRENCY.

The circulation for the banks established under the National Law is now being furnished; that is, the lower denominations, fives and tens. These are very unlike anything that bankers ever saw, and have not much resemblance to anything that has heretofore represented "money." The bills have neither face or back, so to speak, but both sides highly pictured, bordered, and wreathed-with very small figures and the beautiful engravings of the paintings in the Capitol Rotunda blurred by lettering. Somebody's "fancy" had a large scope to experiment itself in when these notes were gotten up. The following is a description:

5s, vignette, Columbus discovering America, on lower left end; right end Columbus introducing America to Europe, Asia, and Africa, shipping and ocean in back ground, the countries represented by female figures. Other side-vig. Landing of Columbus, ends ornamented by scroll and lathe work, containing in one oval national eagle and shield with "U. S.," and in another the State arms of, say, Ohio, or wherever the bank is situated to which the bill has been furnished.

The face contains the following inscription:

NATIONAL CURRENCY.

This note is secured by bonds of

THE UNITED STATES,
Deposted

On the back appears the following guarantee and warning:

This note is receivable at par in all parts of the United States in payment of all taxes and excises and all other dues to the United States, except duties on imports, and also for all salaries and other debts and demands owing by the United States to individuals, corporations, and associations within the United States, except interest on public debt,"

"Counterfeiting or altering this note, or passing any counterfeit or alteration of it, or having in possession any counterfeit plate, or impression of it, or any paper made in imitation of the paper on which it is printed, is felony, and is punishable by $1,000 fine or fifteen years' imprisonment at hard labor, or both."

10s, vignette, Franklin drawing lightning from the clouds. Allegorical representation of Genius of America, a female figure upon an eagle in the clouds grasping a thunderbolt. Other side-vig. De Soto discovering the Mississippi.

20, vignette, Battle of Lexington. Allegorical representation of Loyalty, figure of Liberty in fore ground, bearing national ensign, farmers, artisans, etc., rallying round the flag. Other side-Baptism of Pocahontas.

50s, vignette, Washington erossing the Delaware. Allegorical representation, Prayer for Victory. Other side-Embarkation of the Pilgrims. 100s, vignette, Battle of Lake Erie. Allegorical representation, Maintenance of Liberty and Nationality. Other side-Declaration of Independence.

500s and 1,000s not decided, but the intention is to illustrate them by incidents of the present war.

1864.]

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The Book Trade.

THE BOOK TRADE.

Soundings from the Atlantic. By OLIVER WENDELL HOLMES. Boston: TICKNOR &
FIELDS.

We equally

This

Every one, of course, loves to read everything Dr. HOLMES writes. delight to have him electrify us with his poetic fervor, amuse us with his wit and humor, or instruct us with his earnest thoughts, expressed in good old Saxon. volume which he now gives us is not a sea novel or essay on the sea, as some might, from the title, suppose, but a collection of the choicest papers which the witty doctor has contributed to the Atlantic Monthly. We are glad to see them in this form, The title of these as all will be who love good things served up in a good style. "Soundings" are as follows: "Bread and the Newspapers," "My Hunt after 'The Captain,'" "The Stereoscope and the Stereograph," "Sun Painting and Sun-Sculpture, with a Stereoscopic Trip across the Atlantic," "Doings of the Sunbeam," "The Human Wheel, its Spokes and Felloes," "A Visit to the Autocrat's Landlady," " A Visit to the Asylum for Aged and Decayed Punsters," "The Great Instrument," and "The Inevitable Trial."

Keep a Good Heart. New York: D. APPLETON & Co.

If good books for children make good children, certainly the coming generation, on reaching manhood and womanhood, ought to surpass their fathers and mothers in all that is excellent. When we were children the books we saw, besides those at school, were ponderous histories or now and then the life of a good boy or girl, all of whom This latter class of publications have been laid aside of late (on died very young. the supposition that the early death was no inducement for following the good example), and in their stead we have books of real merit, the influence of which must be excellent. In fact, very many of them can be read with no little profit by the teacher as well as the scholar. As an illustration and confirmation of this remark, we would refer to the one above mentioned, "Keep a Good Heart." We have read it-every word of it-and shall be glad to read just as many more as the author or authoress can give us. The style is excellent (a point formerly neglected in children's books, and yet children know what good English is,) and the lesson taught is invaluable, while the mode of presenting the great truth is such that its effect must without doubt be lasting. We should certainly advise every one who has a child to bring up to put this book into its hands without fail. Give children good, attractive religious reading and religion will, to them, never wear the gloom with which some surround it, but willshine out with its own cheerfulness and loveliness, attracting rather than repelling.

The Pet Bird and other Stories. By COUSIN ALICE. New York: D. APPLETON & Co. This little volume is the last that "Cousin Alice " will ever give her host of young It contains fourreaders. Her death a few months ago has sadened many a child's heart, and this final word from her pen will have, therefore, a double attraction.

teen short stories, written in the pleasant, graceful, earnest style for which she was noted-some matters of fact, and others matters of fancy-all delightful reading for the little ones. Each story is prettily illustrated.