From your report it appears that at New York such goods are classified as manufactures of which jute is the component of chief value, dutiable at 40 per cent. ad valorem, when costing over thirty cents per square yard, under Schedule C of the Revised Statutes, whereas at Philadelphia, Baltimore, and Boston such goods are charged with duty at the rate of 35 per cent. ad valorem, as manufactures of which cotton is the component of chief value.

Schedule A contains no provision, in terms, for manufactures of which cotton is the component of chief value. Schedule C provides for manufactures of which jute is the component of chief value, and imposes duty thereon at 35 and 40 per cent. ad valorem, accordingly as the value may be under or over thirty cents per square yard.

By decision 2527 of December 2, 1875, it was held that goods made of cotton and linen, with cotton chief value, should be classified as cotton goods, under the provision in the tariff appertaining thereto. Applying that principle to the present case, the Department is of opinion that, if the component material of chief value is found to be jute, the goods should be classified, under Schedule C; and, if cotton is found to be the component of chief value, they should be classified under Schedule A.

When it cannot be definitely ascertained whether cotton or jute is the component of chief value, duty should be assessed as on manufactures of jute, under the last clause of section 2499 of the Revised Statutes, which provides that on all articles manufactured from two or more materials the duty shall be assessed at the highest rates at which any of its component parts may be chargeable.

Very respectfully,

R. C. MCCORMICK,

Acting Secretary.

GENERAL APPRAISER OF MERCHANDISE, Baltimore, Md.

(3344.)

Sugars Artificially Colored.

TREASURY DEPARTMENT, August 20, 1877.

The following copy of a letter addressed to the Collector of Customs at Boston, on the 17th instant, in regard to the importation of sugars artificially colored, for the purpose of securing their entry at the custom-house at a lower rate of duty than would be charged upon the color

attained in the ordinary process of manufacture, is published for the information and guidance of customs officers generally.

Very respectfully,

COLLECTORS OF CUSTOMS AND OTHERS.

H. F. FRENCH,

Assistant Secretary.

TREASURY DEPARTMENT, August 17, 1877.

SIR: The letter of your special deputy, of the 13th instant, is received, in which he encloses one from U. S. District Attorney Sanger, upon the subject of the importation of artificially-colored sugars.

The instructions to you of the 2d instant were, that in any case where it was found that sugars had been purged by the centrifugal or other process, and had been subsequently colored by the addition of foreign substances, a duty of 15 cents per pound should be imposed, under Schedule G of the Revised Statutes. That duty is applicable only to sugars which have been colored, tinctured, or in any way adulterated after being refined; and the question is raised whether sugars, which have been merely purged by the centrifugal or other process, can, in view of decision of the U. S. Supreme Court in the case of Barlow, claimant, (7 Peters, page 404,) be considered refined sugars. Waiving consideration of that question, it is deemed proper to refer to the clause in the Revised Statutes which imposes 15 cents per pound duty on colored sugars. Three paragraphs in Schebule G read as follows:

"Sugar candy not colored, 10 cents per pound. All other confectionery, not otherwise provided for, made wholly or in part of sugars, and on sugars after being refined, when tinctured, colored, or in any way adulterated, valued at 30 cents per pound or less, 15 cents per pound. Confectionery valued above 30 cents per pound, or when sold by the box, package, or otherwise than by the pound, 50 per centum ad valorem."

The term "sugar" is thus used in connection with candy and other confectionery, and refers only to an article which may have a value of 30 cents per pound. The value of 30 cents per pound is made the dividing line between the duty of 15 cents per pound and 50 per cent. ad valorem, and the provision of law referred to was probably framed to prevent the introduction of candy or confectionery under some other name, at a less rate of duty.

The Department is therefore of opinion that the provision of law which imposes 15 cents per pound duty on sugars after being refined, when tinctured, colored, or in any way adulterated, is not applicable to the class of sugars under consideration.

The practice of coloring sugars by any foreign substance for the purpose of reducing the grade according to the Dutch standard, and thereby securing their entry at the custom-house at a lower rate of duty than would be charged upon their true color, is undoubtedly an evasion of the true intent of the law.

In the case of the United States against certain sugar of which the San Francisco and Pacific Sugar Company were claimants, which was tried at San Francisco in 1870, it was held that the word "color" in the tariff act, as applied to sugar, must be understood to mean the degree

of lightness which the sugar has attained in the ordinary course of its manufacture, and that, if this be afterwards changed artificially, the hue so acquired cannot be considered the color referred to by Congress as a standarb for duties.

In view of all the facts now presented, the Department directs that on importations of sugar which shall be found to have been artificially colored after manufacture the samples taken shall be cleansed of their artificial color, and that the duty shall be assessed upon the true color so ascertained.

Certain sugars were detained by the customs officers at New York, in January last, which for a time were believed to have been artificially colored, but were subsequently delivered upon the opinion of the District Attorney.that no fraud on the revenue had been committed, as the coloring matter was found to be merely caramel or burnt sugar, and and was therefore not a foreign substance. This Department, however, made no decision upon the question, and it now deems it its duty to inform all parties that the importation of sugars artificially colored, for the purpose of securing their entry at the custom-house at a lower rate of duty than would be charged upon the color attained in the ordinary process of manufacture, is regarded as a direct evasion of the revenue laws, and all importations of that character, made into ports of the United States on or after the 1st of October next, will be seized and prosecuted for forfeiture.

TREASURY DEPARTMENT, August 21, 1877.

SIR: Your letter of the 18th instant is received, in which you report that a vessel has been built in your district by Joseph C. Terry, master builder of your city, for Mr. Herreshoff, of Bristol, R. I., of about ninety tons burden, which is now complete, with exception of engine and boiler, and you inquire:

1. Where should the vessel be admeasured?

2. Where should it be reported as having been built?

3. Should the vessel be allowed to leave your district in order to have machinery put in without a master carpenter's certificate?

You are informed that in a case such as that supposed, where a vessel to be propelled by steam is to be removed from the district in which she was built to another, embracing her future home port, and where the proper propelling machinery is to be put in after her arrival in the home district, the vessel is not required to be measured in the district in which she has been built.

It is true that a master carpenter's certificate is necessary in order to a removal; but the tonnage burden to be certified therein can be given in gross, in accordance with the terms of the contract under which the vessel was built, and no previous admeasurement need be required to ascertain the definite tonnage burden. The name of the vessel, and the place where she has been built, must, however, be certified to in the certificate, and no removal can be allowed except upon the production of a certificate containing these requisites, as is provided in section 4147, Revised Statutes, and more fully explained in article 19 of the Customs Regulations of 1874.

Though the machinery of the vessel is to be put on board in the home district, and though her equipment is to be there completed, she is to be reported as built in the district whence the removal is made.

Very respectfully,

R. C. MCCORMICK,

Acting Secretary.

COLLECTOR OF CUSTOMS, Fall River, Mass.

(3346.)

Additional Duty for Undervaluation of Part of Importation.

TREASURY DEPARTMENT, August 21, 1877.

SIR: The Department is in receipt of your letter, dated the 15th instant, submitting the appeal of Mr. Robert McDonald from your assessment of additional duty of 20 per cent. on certain embroideries imported by him, per "Russia," Aprll 9, 1877, the invoice value of which was advanced by the appraiser over 10 per cent.

It appears, from the special report of the appraiser, accompanying your letter, that the goods consisted of cotton edgings and linen edgings, and that the invoice price of the cotton edgings was advanced over 10 per cent.

This advance, however, was not equal to 10 per cent. of the invoice value of both the cotton and linen edgings.

It appears, further, from the appraiser's report, that, in his opinion, the embroideries advanced in value are of the same kind and description of goods as the linen embroideries, and that, under the regulations of the Department, the penal duties levied did not attach.

In Department's letter to you, dated the 21st of March, 1876, it was stated that, in estimating undervaluation, only those different items should be included in the calculation which relate to articles of the

same general character, description, and material, and the uses and purposes of which are substantially the same.

In this case the Department is not in possession of facts showing conclusively whether the goods are of the same general character and description; but, as the material is stated to be different, the additional duty, as levied, undoubtedly attaches.

This ruling is in accordance with that contained in Department's letter, dated the 13th of March last, relating to an invoice of cotton tidies and cotton laces, and with that contained in the letter of the 10th of April last, relating to an invoice of grenadines and silk dress goods. Your decision is therefore affirmed.

Very respectfully,

COLLECTOR OF CUSTOMS, New York.

H. F. FRENCH,

Assistant Secretary.

(3347.)

Portions of Chandeliers of Brass and Glass, Separately Packed and Invoiced-Duty on.

TREASURY DEPARTMENT, August 22, 1877.

SIR: The Department is in receipt of your letter of the 14th instant, reporting upon the appeal (5267 e) of Messrs. Benziger Brothers from your assessment of duty at the rate of 40 per cent. ad valorem on certain chandeliers and candelabra imported by them per "Labrador," June 9, 1877.

The appellants claim that the rate of 40 per cent. ad valorem attaches only to the case containing those portions of the importation which are composed of glass, and that the portions composed of brass are entitled to entry at the rate of 35 per cent. ad valorem.

The appraiser reports that the glass portions are invoiced and packed separately, but are made and fitted so as to become necessary parts of the complete articles, and that they were classified in their entirety as subject to duty at the rate of 40 per cent. ad valorem, under the following provision in section 2499, Revised Statutes, viz: "on all articles manufactured from two or more materials, the duty shall be assessed at the highest rates at which any of its component parts may be chargeable."

Under the Department's ruling of July 25, 1877, (Synopsis 3319,) the portions of the articles in question composed of brass are subject to