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Circular.-Designation of notaries public, etc., to receive declarations under
section 5 of the act of June 10, 1890.
TREASURY DEPARTMENT, July 12, 1890. To Collectors of Customs ana others :
Attention is hereby called to section 22 of “An act to simplify the laws in relation to the collection of the revenues," approved June 10, 1890, which, among other things, prescribes “ that all * * * oaths administered by officers of the customs, except as provided in this act, under or by virtue of existing laws of the United States, upon the entry of imported goods and the passing thereof through the customs, * * * be, and the same are hereby, abolished," and to section 5 of said act, which prescribes the forms of declaration to be made by the owner, importer, consignee, or agent at the time of entry of imported merchandise, and also provides that such “declarations shall be duly signed by the owner, importer, consignee, or agent be. fore the collector, or before a notary public or other officer duly authorized by law to administer oaths and take acknowledgments, who may be designated by the Secretary of the Treasury, to receive such declarations and to certify to the identity of the persons making them, under regulations to be prescribed by the Secretary of the Treasury; and every officer so designated shall file with the collector of the port a copy of his official signature and seal."
As noted on the blank forms for such declarations, which have been prepared by the Department and will be issued upon requisition to collectors of customs, the notary public, or other officer duly authorized as aforesaid, shall, upon the owner, importer, etc., appearing and signing the declaration in his presence, affix a certificate thereon under his hand and seal showing that such owner, importer, etc.,
did personally appear before him and declare the statement so made to be true, and that he is satisfied that the person so signing such declaration is the identical person named therein.
To enable the Secretary of the Treasury to designate the proper officers to receive such declarations at the several ports, collectors of customs are directed, upon receipt of applications for such designations, to forward the same to the Department with such recommendation as they may deem proper.
Before forwarding the name of any person for designation as aforesaid, with a favorable recommendation, the collector should require such person to file at the custom-house a copy or impression of his official signature and seal, together with a statement verified by a certificate of the county clerk or other proper officer, showing the date of expiration of his commission as potary public or such other officer.
Attention is also called to section 6 of said act, which prescribes that "any person who shall knowingly make any false statement in the declarations provided for in the preceding section, or shall aid or procure the making of any such false statement as to any matter material thereto, shall, on conviction thereof, be punished by a fine not exceeding $5,000, or by imprisonment at hard labor not more than two years, or both, in the discretion of the court.'
Wood-pulp for filtering purposes-Duty on.
TREASURY DEPARTMENT, July 14, 1890. SIR: The Department is in receipt of your letter of the 2d instant, submitting the appeal (5955 y) of Messrs. Eimer & Amend from your assessment of duty at the rate of 35 per cent. ad valorem on certain wood-pulp imported by them, per Rotterdam, February 24, 1890, and claimed to be dutiable at the rate of 10 per cent. ad valorem as paperpulp, under the provision in T. I., 393, for “pulp, dried, for papermaker's use," or at the rate of 15 per cent. ad valorem as a manufacture of paper, under T. I., 388.
The appraiser reports that the wood-pulp in question is manufactured and imported expressly for filtering purposes.
The pulp being manifestly not a manufacture of paper, but of wood, and not being intended for paper-maker's use, is not entitled to entry at either of the rates claimed by the appellants, but is properly dutiable as a manufacture of wood, under T. I., 233, in accordance with the Department's decision of June 8, 1887 (Synopsis 8278), on ground or pulverized wood or wood-flour, and the principle enunciated in the decision of June 6, 1890 (Circular 38, paragraph 4), on wooden chess-men. Your assessment of duty thereon is hereby affirmed. Respectfully yours,
GEORGE S. BATCHELLER, (5955 y.)
Assistant Secretary. COLLECTOR OF CUSTOMS, New York.
(10110.) Coal-tar preparations Combinations of derivatives of coal-tar with other
articles not dutiable as" Binitro toluole."
TREASURY DEPARTMENT, July 14, 1890. SIR: The Department is in receipt of your letter of the 10th instant, reporting further on the appeal (4636 y) of Mr. W. E. Stewart from your assessment of duty at the rate of 25 per cent. ad valorem on certain binitro toluole imported by him, per Bothnia, April 7, 1890, and claimed to be dutiable at the rate of 20 per cent. ad valorem, under the provision in T. I., 83, for "all preparations of coal-tar not colors or
The appraiser reports that the merchandise is a chemical compound, composed in part of benzole, which was probably derived from coal-tar, and in part of nitric acid, which is obtained from a different source.
In view of its decisions of November 1, 1888 (Synopsis 9097), on salol, and September 25, 1889 (Synopsis 9630), on naphthionate of soda, which held in effect that derivatives of coal-tar combined with articles derived from other sources are not entitled to classification as coal-tar products or preparations, the Department is of opinion that the article in question was properly classified as a chemical compound, under T. I., 92. Your assessment of duty thereon * * * is hereby affirmed. Respectfully yours,
GEORGE S. BATCHELLER, (4636 y.)
Assistant Secretary. COLLECTOR OF CUSTOMS, New York.
Druggets— Certain printed felt squares and stair carpets dutiable as.
TREASURY DEPARTMENT, July 14, 1890. SIR: The Department is in receipt of your letter of the 10th ultimo, transmitting the appeal (5014 y) of V. E. Archambault & Son from your assessment of duty at 15 cents per square yard and 30 per cent. ad valorem on certain felt squares and felt stair carpets, so called, imported by them per British King, October 9, 1889, and returned by the appraiser as druggets, dutiable under the provision therefor in T. I., 376.
The appellants claim that the goods in question are not the druggets of commerce, and are not known as such, but are entitled to entry at 40 per cent. ad valorem, under T. I., 378.
The sample submitted with your letter was transmitted to the collector at New York for his report, and it appears that the appraiser at that port considers the sample as representing printed felt, commercially known and generally used as “druggets” for covering stairs and floors, which, under an erroneous practice, had been formerly returned at that port as dutiable at the rate claimed by the appellants, but which should have been returned at the rate assessed by you. Your assessment of duty is therefore affirmed. Respectfully yours,
GEORGE S. BATCHELLER, (5014 y.)
Assistant Secretary. COLLECTOR OF CUSTOMS, Philadelphia, Pa.
Profits on sales from slop-chest.
TREASURY DEPARTMENT, July 15, 1890. SIR: This office is in receipt of your letter dated the 12th instant, relating to the price at which certain tobacco contained in the slopchest of a vessel should be sold on a voyage from Norfolk, Va., to Callao, Peru, and thence to New York, the tobacco having been purchased by the master at Astoria, Oregon, on a previous voyage.
Section 11 of the act of Congress approved June 26, 1884, governs the matter. It provides for the sale of the tobacco at a specific percentage over the reasonable wholesale value of the article "at the port at which the voyage commenced.”
The Bureau has already held that the value in such cases is not necessarily the cost to the master, especially if the article was purchased elsewhere than at the port where the voyage began.
This ruling seems to be required by the words of the statute, and must be observed in the absence of further legislation. Respectfully yours,
WM. W. BATES,
Commissioner. U. S. SHIPPING COMMISSIONER, New York.
Authorizing addition to bonded route of St. Louis and New Orleans Anchor
TREASURY DEPARTMENT, July 18, 1890. SIR: The Department has received an application from the president of the St. Louis and New Orleans Anchor Line for permission to add the steamer City of Hickman to the list of vessels embraced in the bonds of said line, approved January 14, 1888, as a common carrier of appraised and unappraised merchandise in bond, to which application the sureties on said bonds submit their written consent.
The application is hereby approved, and the vessel named has this day been entered upon the records of the Department as composing part of the line for the transportation indicated. You will note the fact upon the copies of the bonds of the St. Louis and New Orleans Anchor Line now filed in your office. Respectfully yours,
GEORGE C. TICHENOR,
Assistant Secretary. COLLECTOR OF CUSTOMS, New Orleans, La.
Brass castings, tubes, etc., for metallic bedsteads, not furniture.
TREASURY DEPARTMENT, July 18, 1890. SIR: The Department is in receipt of your letter of the 14th instant, reporting upon the appeals of the Whitcomb Metallic Bedstead Company (6404 y, 6405 y, 6406 y) submitted therewith from your assessment of duty at the rate of 45 per cent. ad valorem, under T. I., 216, on certain so-called parts of metallic bedsteads, imported per Majestic, May 8, 1890, Cufic, May 27, 1890, and Britannic, May 5, 1890, and claimed by the appellants to be dutiable at the rate of 30 per cent. ad valorem as parts of furniture, under T. I., 229.
The appraiser at your port reports that the merchandise in question consists of pieces of brass castings, brass and iron tubes, and spun brass knobs, all of which were partially manufactured and intended for use as claimed, in the manufacture of metallic bedsteads, and were returned for duty as manufactures of metal, not otherwise provided for, under T. I., 216.