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Comparative statement showing the quantities of raw cotton imported to and exported from Great Britain and Ireland for eleven months of the years 1862 and 1863.

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I have the honor to acknowledge the receipt of your despatch No. 242, of the 30th October, making inquiry (at the instance of Judge Fisher, of the Supreme Court of the District of Columbia) about the regulations in Great Britain with regard to preserved fruits imported, and beg leave to state that the customs regulations in Great Britain, applicable to the passage of preserved fruits imported from foreign countries through the custom-houses, are:

In the case of such as are duty free, one outside package in five selected by the officer is to be opened for inspection; should there be small packages within the larger, the officer is to open one or more, so as to satisfy him that the contents are bona fide according to the entry. As a rule one package suffices.

In the case of such as are liable to duty, as all fruit and vegetables preserved in sugar, which pay duty, as all fruit, &c., preserved in sugar which pay duty as

succades, and all fruit preserved in spirits, every outside package is to be opened, and so many of the inner packages as will satisfy the officer that the contents are bona fide and according to entry. As a rule not more than one inner from each outer package is opened.

To ascertain the quantity liable to duty, the inner packages, if any, are weighed gross, and the tare to be allowed as agreed on between the landing officers and the importer. In the event of their not agreeing, the officers would be required to weigh as many packages as would satisfy him of the average. In practice, however, that is never done. It sometimes happens that preserved fruits of different kinds are imported in the same package, and reported as contents unknown; and as the different kinds pay duty as before stated, according to the preserving substance, every package has to be opened to ascertain the nature of the contents.

Exporters and importers should be careful that the contents of each package are accurately described in the invoice and entry, and in such a manner that the description will tally with the marks and numbers of the packages.

These regulations emanate from the board of customs in London, and could only be revised by it. I am satisfied that exporters of preserved fruits suffer loss owing to the delicate nature of the fruit under these regulations, let the examination be ever so carefully conducted; but from my imperfect knowledge of the business, am unwilling to suggest a remedy, even if your despatch should authorize my making an application direct to the board of customs for this purpose; I would therefore respectfully suggest that the exporters themselves should propose some plan by which the loss might be lessened, and the revenue of this country at the same time not impaired. Bearing in mind that spirits and sugar, and everything of which they form a component part, are desirable, and that we cannot expect this country to forego the duty or to relax their regulations so as to open the door to frauds, I shall be most happy to present any plan to the board of customs at London that may be thought proper for a modification of the regulations now existing upon this subject.

MANCHESTER-HENRY W. LORD, Consul.

JULY 16, 1863.

You do me the honor to say, in your despatch No. 27, that "the department is glad to have its attention called to act passed in the fifth and sixth years of William IV, in regard to oaths and declarations."

Permit me to express the opinion that such a law of the United States, substituting declarations for oaths, in all matters pertaining to mere routine of business, and reserving the oath for graver and judicial purposes, would be desirable.

The declaration is administered by an officer, and under penalties if false. Oaths lose all appearance of sacredness when administered as they are in consular and custom-house, and other such offices, often in great haste, when time presses, and a score or more of impatient men are waiting to swear and be off.

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Indeed, custom-house oaths are very lightly spoken of in New York, as well as elsewhere, and my experience as an officer here, (having seen thousands of oaths administered in my office,) leads me to believe that the British government was wise in adopting the declaration in matters of business.

It is not probable that greater truthfulness is obtained; but, perhaps it is as much obtained, and much irreverent swearing is avoided; then the oath, when used, is more respected.

LEEDS J. W. MARSHALL, Consul.

JULY 20, 1863.

I beg to refer you to the enclosed (No. 1) carefully prepared legal opinion of J. Blackburn, esq.; it gives fully, I think, the information asked for in your despatch of June 2, 1863.

I believe it will aid greatly in protecting our revenue interests to have the declarations to invoices of goods shipped from this country to the United States made legally binding upon the parties here.

*

DEAR SIR: I have duly considered the question you have put to me, "Whether the provisions of the 13th section of the act (5 and 6 Wm. IV, cap. 62) are understood to extend to such declarations as are required by the first section of the act of March 3, 1863? In other words, whether an individual in Great Britain, making a false declaration to an invoice of goods, could be prosecuted for committing a misdemeanor agreeably to the provisions of this act?" and I am of the opinion that a person making a false declaration may be so prosecuted in this country. The most material point for consideration is, whether the declaration in question is taken or made in a judicial proceeding or in a proceeding quasi judicial, and whether the several matters required by the act of Congress to be verified in this country come within the rule laid down, or whether, so far as the English law is concerned, if the declaration be false it amounts to anything more than a naked lie. Now there is no judicial proceeding pending, but the declaration relates to or concerns matters which may be the subject of legal discussion or investigation, both here and in the United States; and, therefore, the proceeding is quasi judicial.

*It may be contended with some propriety that when any judicial proceeding takes place upon or in reference to any such matters, there the declaration becomes part of the judicial proceeding, so that so soon as legal proceedings are commenced in the United States in respect of the subject of the declaration, a party may be prosecuted here if the declaration be false. But I think it would not be necessary to resort to the proof of legal proceedings in the United States to make a false declaration here punishable, and that a party making such false declaration might be indicted for perjury. It is something more than a lie. The words of the 18th section of 5 and 6 William IV, cap. 62, are important, and show that voluntary declarations may necessarily and properly be made in many cases not specified by the act, such as "in confirmation of written instruments, or allegations, or proof of debts, or of the execution of deeds, or other matters;" and if any declaration so made shall be false or untrue in any material particular, the person wilfully making such false declaration will be guilty of a misdemeanor. And the 21st section enacts that where a declaration is substituted for an oath, any party wilfully and corruptly making such declaration, knowing the same to be untrue in any material particular, will be deemed guilty of a misdemeanor.

The act was expressly framed to substitute declarations in lieu of voluntary or extra-judicial oaths. I am, therefore, clearly of opinion that both by the statute and the common law any person making the false declaration in question may be prosecuted in this country. * * Then the oath must be ad

ministered or the declaration taken before a competent jurisdiction. Now no consul, vice-consul, consular or commercial agent has, either by statute or the common law of England, power to administer oaths or take affirmations or declarations. Commissioners appointed by the court of chancery have such power; therefore, in such case, there is competent jurisdiction; but no act of a foreign state can give jurisdiction to persons in England to administer oaths.

which shall be binding in England; and, therefore, no perjury could be assigned upon any such oath or upon any false declaration in this

I am, dear sir, yours truly,

J. W. MARSHALL, Esq.,

country.

* *

J. BLACKBURN.

United States Consul, Leeds.

NOVEMBER 16, 1863.

I have the honor to inform you that I forward herewith the transcripts of the "invoice books" kept at this office and the consular agencies in this district for the quarter ending September 30, 1863. The amounts of invoices certified are as follows, viz:

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Comparative statement showing the total exports of coal and iron from Car diff during the years of 1860, 1861, and 1862.

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I have the honor to present a statement of the exports from this consular district for the two quarters previous to June 30, 1863. The revenue law, which went into effect on the first of November, has made it obligatory on exporters to forward manifest invoices with their goods, and required the invoices to be verified in the consular district where manufactured-has placed the control of the invoices and the knowledge of the amount of exports more within the reach of the consulates, and we are therefore better able to report the amount of goods manufactured and sent from the district of this consulate, though they may not have been shipped from any port in the district. The quarterly returns of invoices forwarded to the department show the principal part of these goods were shipped from the port of Liverpool.

Birmingham
Worcester

Gloucester
Bristol

Birmingham
Worcester

Gloucester
Bristol

Tabular statement showing the descriptions and value of the exports from the Bristol consular district to the United States during the quarter ended March 31, 1863.

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Total in dollars,

calculating the exchange.

Total..

Total in United States cur

133 17 1 5,507 11 5

781 13 1 7,007 11 5 86,063 7 4 42, 676 6 9 149, 470 15 0 1,121, 047 33

rency, with the rate of
exchange calculated..... $5, 877 40 $52,556 77

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Tabular statement showing the descriptions and value of the exports from the Bristol consular district to the United States during the quarter ended June 30, 1863.

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Total.

Total in United States currency, with the rate of exchange calculated.

651 4 11,846 17 6 1,229 1 11 1,336 2 3 1,754 15 7 9,746 9 11 6,144 6 10

$4,884 00 $13,851 56

$9,218 18 $10, 020 84 $13, 160 84 $73, 098 75 $45, 002 50

Wool.

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