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duty at the rate of 25 per cent. ad valorem on certain prepared chalk imported into your port, which they claim to be liable to a duty of 20 per cent., as a chemical preparation.

The importers state that the article is in no proper sense chalk, but that it is precipitated carbonate of lime, and, as such, is subject only to a duty of 20 per cent., as a chemical substance not otherwise provided for.

In regard thereto, you are informed that the article in question is similar to that specified in printed decision of November 1, 1866, which was held to be properly subject to duty as chalk not otherwise provided for. Schedule B of the Revised Statutes imposes a duty of 25 per cent. ad valorem on chalk of all descriptions not otherwise provided for.

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Preparations of Madder-Duty on.

TREASURY DEPARTMENT, February 27, 1877.

SIR: The Department is in receipt of your letter of the 21st ultimo, further reporting on the appeal (2455 e) of Robert Mayer & Co. from your decision assessing duty at the rate of 25 per cent. ad valorem, as a "painter's color," on certain madder lake or krapplach, imported per "Mosel," October 25, 1876, which the importers claim is exempt from duty as a preparation of madder.

It appears upon an inspection of a sample, and from the special report of the appraiser, that the merchandise in question is a wood, or madder lake or color, in the form of a powder, which is obtained by the following process: The madder root is ground, and a given quantity of it is treated with a given quantity of water, either by maceration or boiling, by which the coloring matter is extracted from the madder and transferred to the water. The liquor is then treated with alumina, for the purpose of precipitating the coloring matter it contains, after which the precipitate is collected, washed, dried, and prepared for use in substantially the same manner as the cochineal and wood lakes are prepared.

It is also understood that the said madder lake is used principally in the coloring and manufacture of wall-paper.

Under these circumstances, the Department is of opinion that the article is not a preparation, or an extract of madder, within the meaning of those terms as used in the "free list," and therefore must reject the claim of the importers.

The Department, however, is also of the opinion that the article, not being in fact a painter's color, cannot be classified as such. It is not specially enumerated; and as it bears a similitude in material, quality, and the use to which it is applied, to wood lakes, should be classified under the special provision in Schedule M for such merchandise, under section 2499 of the Revised Statutes, paying the same rate of duty (25 per cent. ad valorem) as assessed by you.

Your decision, therefore, in assessing duty at the rate aforesaid, is hereby affirmed.

Respectfully,

CHAS. F. CONANT,

Acting Secretary.

COLLECTOR OF CUSTOMS, New York.

(3131.)

Salt used in the Fisheries.

TREASURY DEPARTMENT, February 28, 1877.

SIR: I have received your letter dated the 23d ultimo, transmitting a communication from Messrs. Brown, Seavey & Co. of Boston, in which they state that the decision of this Department, that salt is liable to duty when withdrawn from bond and used on a vessel licensed for the fisheries, in curing fish purchased in Canada, will materially affect the fisheries of New England.

In reply, it may be stated that the decision is not a recent one, and is to be found substantially in Synopsis No. 1652, published in August, 1873, which, however, gives a different reason for such decision than that stated in the letter on which it was based.

Section 3022, Revised Statutes, allows the use of imported salt withdrawn from bond, in curing fish only when such fish have been "taken by vessels licensed, &c.," and the word "taken" is used in the same connection in the different entries, oaths, and bonds prescribed by the regulations of the Department.

Fish caught by foreign vessels, and purchased, cannot be treated as "taken" by American vessels, within the meaning of the statute.

The case would be different were they caught with a licensed vessel's gear, by parties employed by the master (though not forming a portion of his crew) and afterwards brought to the United States in such vessel.

It should be observed that the act of July 28, 1866, section 4, originally conferring the privilege of withdrawing salt as aforesaid, was amended by the act of June 6, 1872, reproduced in the section of the Revised Statutes cited, so as to limit, as aforesaid, the former provision allowing salt to be taken "on board, to be used in curing fish," without stating by whom they should be caught.

As viewed by the Department, the present law permits no construction other than that above given; but there is nothing to prevent the parties concerned from bringing a test suit to try the question involved, or taking proper measures to secure an amendment of the law.

Respectfully,
By order:

COLLECTOR OF CUSTOMS, Boston, Mass.

H. F. FRENCH,

Assistant Secretary.

TO COLLECTORS OF CUSTOMS.

TREASURY DEPARTMENT,

Washington, D. C., April 2, 1877.

The following Decisions of the Department for the month of March, 1877, upon the construction to be given to Acts of Congress, relating to the Tariff, Navigation, and other subjects, are published herewith for the information and guidance of Officers of the Customs.

JOHN SHERMAN,

Secretary.

(3132.)

Circular to Licensed Officers of Steam-Vessels.

TREASURY DEPARTMENT,

Office of the Steamboat-Inspection Service,

Washington, D. C., March 2, 1877.

In compliance with a resolution passed by the Board of Supervising Inspectors at their annual meeting, held January 17, 1877, the following rule, from the Revised Rules and Regulations governing the Steamboat-Inspection Service, approved by the Secretary of the Treas ury, is hereby promulgated for the information of all licensed officers of steam-vessels, and a rigid compliance with its provisions enjoined upon all concerned :

RULE 55. Whenever a steamer meets with an accident involving loss of life or damage to property by sinking, burning, explosion, or other cause, it shall be the duty of the licensed officers of any such steamer to report the same, without delay, to the nearest local board; provided, when from distance it may be inconvenient to report in person, it may be done in writing, and the report sworn to before an authorized magistrate.

Local inspectors are hereby instructed to furnish a copy of this circular with every master's, mate's, pilot's, and engineer's license issued. JAS. A. DUMONT, Supervising Inspector-General.

(3133.)

Boiler-Iron.

TREASURY DEPARTMENT,

Office of the Steamboat-Inspection Service,

Washington, D. C., March 2, 1877.

In compliance with a resolution passed by the Board of Supervising Inspectors at their annual meeting, held January 17, 1877, the following rules, from the Revised Rules and Regulations governing the Steamboat-Inspection Service, approved by the Secretary of the Treasury, are hereby promulgated for the information of manufacturers of boiler-iron and others.

JAS. A. DUMONT, Supervising Inspector-General.

COLLECTORS OF CUSTOMS AND OTHERS.

Table of Pressures allowable on Boilers made since February 28, 1872.

48 48

" nearly

RULE 2. In the first column to the left will be found the diameter of boilers, varying by 2" from 36" to 48", and by 6" from 48" to 96". In the second column will be found the thickness of boiler-plates, exI pressed in the decimal parts of an inch, and varying-by from" to "; .1875, .25, .3125, and .375 are the decimal equivalents for", ",", and ". The decimals .21, .23, .26, and .29, correspond nearly to 10", 1", 13", and 14", in the table of pressures allowable on boilers made prior to February 28, 1872. At the heads of the double columns will be found the tensile strength of the plates per square inch of section; also of that amount. The pressures allowable on singleriveted boilers will be found in the first divisions of the double columns under the tensile strengths and opposite the diameters and thicknesses; and in the second divisions, the pressures allowable on boilers where all the rivet-holes have been fairly drilled instead of punched, and the longitudinal laps of their cylindrical parts double-riveted, in the man. ner prescribed by law.

The pressure for any dimensions of boilers not found in the above table, can be ascertained by the following rule, viz:

Multiply one-sixth (3) of the lowest tensile strength found stamped on any plate in the cylindrical shell, by the thickness-expressed in inches or parts of an inch-of the thinnest plate in the same cylindrical shell, and divide by the radius or half diameter-also expressd in inches and the sum will be the pressure allowable per square inch of

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