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366. Negotiable instruments made in one country, to be negotiated or paid in another, are not taxable, except by stamp duties in the nation where made,' and that where transferred.

1 This rule is new.

A tax on the business of a dealer in exchange is not a tax on bills or commerce. Nathan v. Louisiana, 8 Howard's U. S. Sup. Ct. Rep., 73. By the English law, foreign bills are liable to stamp duty, when paid, indorsed, transferred, or otherwise negotiated within the United Kingdom. Griffin v. Weatherby, Law Rep., 3 Queen's Bench, 753.

No nation to tax national obligations of another. 367. No nation can tax the national obligations of another; nor its own obligations, except in the hands of its own members.

This rule is suggested as founded in comity, and one that will, on the whole, be equal and just in its operation.

The Report of Wells, and others, Com'rs on Local Taxation, (Harper's ed., p. 66,) states that " England, Austria and Italy tax the non-resident holders of their national debts at the place where the debt is held to have been created or is now inscribed."

PART III.

UNIFORM REGULATIONS FOR MUTUAL CONVE

TITLE

NIENCE.

XI. SHIPPING.

XII. IMPOSTS.

XIII. QUARANTINE.

XIV. RAILWAYS.

XV. TELEGRAPHS.

XVI. POSTAL SERVICE.

XVII. PATENTS.

XVIII. TRADE MARKS.

XIX. COPYRIGHTS.

XX. MONEY.

XXI. WEIGHTS.

XXII. MEASURES.

XXIII. LONGITUDE.

COMMERCIAL REGULATIONS.-A number of provisions affecting commerce are contained in the preceding Chapters of this Book, particularly in Chapter VI., on NAVIGATION; in CHAPTER IX., concerning FISHERIES; in Chapter XVIII., Section II., entitled the EXTRADITION OF DESERTERS, and in Titles IX. and X., relating to the DUTIES OF A NATION TO FOREIGNERS, and the DUTIES OF FOREIGNERS TO THE NATION.

Those provisions are there placed, because they define what are regarded as the intrinsic rights of nations, or are proposed as modifying the absolute rights there stated.

The provisions of this Part, although to some extent cognate to those above referred to, have an independent character, as a system of regulations founded not so much on questions of right and obligation, as on the convenience of having uniform rules for the facilitation of commercial and social intercourse; and they are, therefore, presented here, in connection with others originating in the same general purpose.

TITLE XI.

SHIPPING.

CHAPTER XXXI. General provisions.

XXXII. Rules of navigation, [law of the
road at sea.]

XXXIII. Collision.

XXXIV. Average.

XXXV. Salvage.]

CHAPTER XXXI.

GENERAL PROVISIONS.

ARTICLE 368. Definition of "ship."

369. "Appurtenances" defined.
370. Employment of ships.
371. Foreign navigation.

372. Domestic navigation.

373. Foreign and domestic ships distinguished.

374. Owner for the voyage.

375. Registry, enrollment and license.

376. Value of ship.

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368. The term "ship," as used in this Code, signifies any structure fitted for navigation. Every kind of ship is included in the term "shipping."

"Appurtenances" defined.

369. The term "appurtenances," as used in this Code, in respect of a ship, includes all things belonging to the owners, which are on board of the ship, or attached to it, and are connected with its proper use for the objects of the voyage and adventure in which the ship is engaged.

See 1 Parsons' Maritime Law, 71.

Employment of ships.

370. Ships are engaged either in foreign or domestic navigation, or in the fisheries.

Foreign navigation.

371. Ships are engaged in foreign navigation, when passing to or from a foreign country, or in any service connected therewith.

Domestic navigation.

372. Ships are engaged in domestic navigation, when passing, for carriage or traffic, between places within the same nation, or in any service within the nation, connected therewith.'

Receiving o discharging part of a foreign cargo, or of foreign passengers, at one port, and another part of the same at another port, is not domestic navigation, as here defined."

1 This will include both the coasting trade and internal navigation. By the treaty between the United States and the Netherlands, Aug. 26, 1852, Art. IV., (10 U. S. Stat. at Large, 984,) the trade from island to island in the Eastern Archipelago, and from Atlantic to Pacific ports in the United States, is considered as coasting trade.

2 Convention between the United States and

Dominican

Republic, Feb. 8, 1867, Art. VII., 15 U. S. Stat. at L., (Tr.,) 167.

Treaty between the United States and

Bolivia, May 13, 1858, Art.

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III., 12 U. S. Stat. at L., 1004.

VII., 12 Id., 1147.

XIII., 11 Id., 647.

IV., 10 Id., 984.

Foreign and domestic ships distinguished.

373. A ship, when within the limits of its own nation, is called a domestic ship; within the limits of another nation, it is called a foreign ship.

In the United States, a ship is called domestic or foreign in any State, according as it belongs to that State, or any other. In this Code, these words depend on nationality.

Owner for the voyage.

374. If the owner of a ship commits its possession' and navigation to another, that other, and not the owner, is responsible for its repairs and supplies.

1 As a general rule, the party that mans the vessel is considered as in possession. Palmer v. Gracie, 4 Washington's U. S. Circuit Ct. Rep., 110; Marcardier v. Chesapeake Ins. Co., 8 Cranch's U. S. Sup. Ct. Rep., 39; The

Sch. Volunteer, 1 Sumner's U. S. Circ. Ct. Rep., 551; Logs of Mahogany, 2 Id., 589.

Registry, enrollment, and license.

375. The registry, enrollment, and license of ships are regulated, in each nation, by its own laws. The national character of shipping is defined by Chapter XX.

3 Kent's Commentaries, 133; Hesketh v. Stevens, 7 Barbour's (New York) Rep., 488.

Value of ship.

376. The value of a ship, when not fixed or ascer tained by agreement of the parties, is her value for sale at the port to which she belongs, less the expense of returning her there, including insurance.

For a discussion as to the tests of value of a ship, see Transactions of National Association for Promotion of Social Science, 1863, p. 875.

CHAPTER XXXII.

RULES OF NAVIGATION, [LAW OF THE ROAD AT SEA.]

The provisions of this Chapter are those issued in pursuance of the British Merchant Shipping Act, 1862, Table c, § 25, made applicable, by consent of the nations, to the ships of the following countries, whether within British jurisdiction or not. British Order in Council, of July 30, 1868.

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