(4379.) Consignments of merchandise transported in bond. TREASURY DEPARTMENT, January 6, 1880. SIR: I transmit herewith a transportation entry and special manifest of certain merchandise transported in bond from your port to New York, consigned to order for the purpose of having them amended so as to conform to the regulations of the Department, by specifying therein the name of the consignee of the merchandise at New York. In this connection I also transmit a copy of Department's letter of February 2, 1878, on the subject of allowing goods transported in bond to be consigned to order, from which it will be seen that such practice is held to be erroneous, as merchandise transported in bond must in all cases be consigned to a particular person or firm named in the transportation entry, so that such person or firm can make a rewarehouse entry at the port of destination. (See articles 636 and 644 of the Regulations.) You will therefore amend the said entry and manifest in the particular mentioned, and thereafter return them to the collector of customs at New York, and also cause your practice in future to conform to the Regulations. TREASURY DEPARTMENT, January 7, 1880. SIR: I have the honor to acknowledge the receipt of your letter of the 29th ultimo, inclosing a copy of a dispatch of the 18th ultimo, from the consul of the United States at Belleville, Canada, in regard to the shipment of iron ore from his consular district to the United States without the production of consular invoices. From the statement of the consul it appears that the shipments of such ore constitute the greater part of the produce of the mine from which it is taken, are made from time to time by rail, and are so arranged that each shipment shall be less than $100 in value, and that in consequence of this latter fact, parties decline to procure certified invoices for the same. By the copies of letters attached to the consul's dispatch, it appears that the collector of customs at Buffalo, at which port the ore is imported, holds that in such cases the parties are exempt from procuring certified invoices by the act of June 22, 1874 (18 Statutes, page 186). In regard thereto, I have to state that the act of Congress referred to will not, in the opinion of this Department, properly bear that construction. The 9th section of that act provides that, except in the case of personal effects accompanying the passenger, no importation exceeding $100 in dutiable value shall be admitted to entry without the production of a duly certified invoice as required by law, or of an affidavit made by the owner, importer, or consignee, showing why it is impracticable to produce such invoice, and in the latter case the affidavit must be accompanied by a statement in the form of an invoice or otherwise. It will thus be seen that that act deals altogether with goods valued at over $100, and makes no provision for the class of goods under consideration. Where goods valued at over $100 are received without certified invoice, the regulations of this Department provide that bond shall be taken to produce certified invoice, and that where the value of an importation does not exceed $100, the collector may, in his discretion, admit the same to entry by appraisement without an invoice, if satisfied that the importation and the neglect to produce an invoice are free from intention of fraud. This evidently was intended to provide for exceptional cases, but not for a series of importations coming from the same source, and to the same destination, and where the party purposely omits to procure certified invoices; nor should shippers be permitted to divide their importations into several lots, and thereby free themselves from the production of a certified invoice. It is clearly the opinion of the Department that in the case of the iron ore stated by the consul at Belleville, Canada, certified invoices should be procured. Reference is made in the dispatch of the consul to small shipments of eggs, butter, fish, game, and other things of a perishable nature. These articles do not come from regular sources, as in the case of iron ore, and perhaps it may not be well to extend the rule herein laid down to cases of that character where the consular fee for verification of the invoice would in some instances equal the value of the produce. The collector of customs at Buffalo will be furnished with a copy hereof. Very respectfully, JOHN SHERMAN, Secretary. Hon. Wм. M. EVARTS, Secretary of State, Washington, D. C. (4381.) Canada-Horses and wagons brought into the United States for temporary use. TREASURY DEPARTMENT, January 7, 1880. SIR: This Department is in receipt of your letter of the 3d instant, inquiring whether a consular invoice must be presented on the entry of a horse, wagon, &c., valued at over $100, brought into the United States, on the northern, northeastern, and northwestern frontiers, for temporary use under the regulations of this Department. As the penalty of the bond given on such entry equals twice the amount of the duties, it is considered by the Department that the revenue is sufficiently guarded without the production of a consular invoice. If, however, the parties concerned finally decide not to reexport the property, you will, in all cases, before allowing payment of duties or the cancellation of the bond, require the production of a properly authenticated invoice, conforming to the requirements of the law and regulations governing the entry of imported merchandise. Very respectfully, COLLECTOR OF CUSTOMS, Plattsburg, N. Y. H. F. FRENCH, Assistant Secretary. (4382.) Domestic whisky returned from abroad—Dutiable quantity. TREASURY DEPARTMENT, January 8, 1880. SIR: The Department is in receipt of your letter of the 30th ultimo, submitting the appeal (4865 ƒ) of Messrs. Chapin & Gore from your assessment of duty on a quantity in excess of actual contents of certain fifty barrels of domestic whisky returned from England and entered for consumption at your port November 28, 1879. It appears that, prior to the arrival of the whisky, you submitted to the Department, at the request of the owner, the question whether, in view of the fact stated by them, that the quantity of the liquor was considerably reduced by evaporation while abroad, duty should be collected, under section 2500 of the Revised Statutes, upon the exported quantity or upon the quantity returned, also whether imported liquor stamps should be placed upon the packages, and that, in reply, the following telegram was sent you on September 30 last, viz., "No imported liquor stamps shall be placed on domestic liquor exported and returned. Duty must be collected upon the actual quantity returned, and internal-revenue stamps purchased out of the proceeds." It further appears that upon the arrival of the whisky you assessed a duty equal to the internal-revenue tax on the contents of each barrel, as ascertained by actual regauging at your port, taxing fractional parts of gallons found in twenty-five of the fifty barrels as entire gallons, in accordance with the provisions of section 3251 of the Statutes. The appellants claim that such assessment was in conflict with the instructions contained in the above-cited telegram, since it resulted in the collection of duty on twelve and a half gallons in excess of the total contents of the fifty barrels. The construction given by the appellants to said telegram is inconsistent with its true intent and purpose, which was merely to exempt from duty the quantity of whisky lost by evaporation while aboard, and not, as they choose to understand it, to prescribe any other manner than that established by law of assessing the internal-revenue tax, or the duty, which must be equal thereto. Your assessment, being in accordance with the laws and regulations governing this case, is hereby affirmed. Very respectfully, COLLECTOR OF CUSTOMS, Chicago, Ill. H. F. FRENCH, Assistant Secretary. (4383.) Smokers' articles-Pouches for holding smoking-tobacco. TREASURY DEPARTMENT, January 8, 1880. SIR: The Department is in receipt of your letter of the 2d instant, reporting on the appeal (4612 f) of Messrs. William Demuth & Co. from your assessment of duty at the rate of 75 per cent. ad valorem on certain leather pouches imported, per steamer "Mosel," June 22, 1879. The merchandise was classified as smokers' articles, at the rate of duty before mentioned, while the appellants claim that the bags are intended for holding coin and are dutiable only at 35 per cent. It appears, from your report, that protest and appeal have not been taken as prescribed by section 2931 of the Revised Statutes, and hence the papers do not present a case for review of your action by this Department. It may be stated, however, that the bags are of the kind usually used for holding smoking-tobacco, and any exceptional use thereof for holding coin would not take them out of the category of smokers' articles. Very respectfully, H. F. FRENCH, Assistant Secretary. COLLECTOR OF CUSTOMS, New York. (4384.) Toys Small china figures. TREASURY DEPARTMENT, January 8, 1880. SIR: The Department is in receipt of your letter of the 5th instant, reporting further on the appeal (4356ƒ) of Messrs. J. Rosenthal & Co. from your assessment of duty at the rate of 50 per cent. ad valorem on certain so-called dolls imported by them, per "Niagara," August 11, 1879. From the report of the appraiser submitted by you, it appears that the articles consist of figures representing Chinese mandarins, the lower part of their bodies being bell-shaped, rounded on the base, and filled with lead or other heavy material so as to bring the center of gravity near the base, and cause an oscillating motion when the figure is touched. The appraiser states that the figures are essentially toys, and are not used as dolls, and that they were consequently classified as subject to duty at the rate of 50 per cent. ad valorem. From the description of the articles, the Department is of opinion that they were properly classified as "toys," and your assessment of duty thereon is hereby affirmed. You are authorized to return the invoice to the appraiser for correction of the error in classification at 35 per cent. of the item, which he states is marked thus & in red ink on the invoice, and which he now reports is dutiable at 50 per cent., and to readjust the entry accordingly. Very respectfully, H. F. FRENCH, Assistant Secretary. COLLECTOR OF CUSTOMS, New York. |