The Department is therefore of opinion that the articles referred to are not "furniture in pieces or rough and not finished," within the meaning of T. I., 229, and can not be recognized as such in the condition in which imported. They are therefore properly dutiable, under T. L., 216, as manufactures, articles, or wares, composed of metal not otherwise provided for.

Your assessment of duty is hereby affirmed.

Pro forma invoices-Restrictions on the use of same for importations less than $100 in value.

TREASURY DEPARTMENT, July 19, 1890.

SIR: The Department is in receipt of your letter of the 12th instant in which you state that it is the practice at your port to demand consular invoices on all shipments from the provincial ports amounting to over $50, and on shipments from other foreign ports and places amounting to more than $100.

You state that you understand this discrimination was made by your immediate predecessor.

In reply, you are informed that if, as would appear from your statement, no invoices are required for shipments from the provincial ports of less than $50 and for shipments from other foreign ports of less than $100, the Department is unable to find any authority of law for such discrimination.

By Department's decision (Synopsis 7356) the admission of importations from provincial ports valued at less than $50 without consular invoices is made conditional upon the collector's being satisfied that the importer acted in good faith, and that the importations were not purposely broken up with a view to evading the requirements of the statute. Such privilege was also made subject to the provisions of section 2859, Revised Statutes, which prescribes that the collector must be satisfied that the neglect to produce an invoice in any case was unintentional.

In Department's decision of September 17, 1885 (Synopsis 7122), it is stated that the law requires consular invoice on each entry, what

ever may be the value of the merchandise entered thereby, and leaves it in the discretion of the collector to dispense with a consular invoice, if the value is less than $100, only in cases where he is satisfied that the neglect to produce such invoice was unintentional.

In Department's decision of September 2, 1885, reference is again made to the discretionary power of the collector under section 2859, as aforesaid. In Department's decision of July 26, 1887 (Synopsis 8360, pages 292-3), the same rule is again enunciated, and in Department's decision of August 16, 1887 (Synopsis 8389), it is stated that the burden of proof in all cases where application is made to make entry on pro forma invoice, is on the applicant to show that the production of a consular invoice is impracticable.

References of this character might be multiplied almost indefinitely where the Department has called attention to the provisions of the law in this respect. The practice at your port, therefore, which, it is understood, is to admit all importations from foreign ports of less than $100 in value to entry without invoice, irrespective of the fact that the neglect to produce consular invoice may have been intentional, should be changed at once.

TREASURY DEPARTMENT, July 19, 1890.

By virtue of the authority contained in section 3694 of the Revised Statutes, notice is hereby given that on Thursday, July 24, at noon, proposals will be received in the office of the Secretary of the Treasury for the sale to the Government of United States bonds of the acts of July 14, 1870, and January 20, 1871, for the purpose of supplying, in part, the requirements of the sinking fund for the current fiscal year. Proposals should state the specific character of the bonds offered, whether coupon or registered, and must be for the sale of the bonds with accrued interest to and including the day of sale.

The right is reserved to reject any or all proposals for the sale of bonds if it is thought to be for the interest of the Government to do so.

The circular of April 17, 1888, under which daily purchases of bonds have heretofore been made, is hereby rescinded.

WILLIAM WINDOM,

Secretary.

(10117.)

Circular.-Free entry of books, pamphlets, etc., in successive parts, numbers, or volumes.

TREASURY DEPARTMENT, July 19, 1890.

To Collectors and other Officers of the Customs:

In conformity with the proviso to section 4 of the act of June 10, 1890, entitled "An act to simplify the laws in relation to the collection of the revenues," the following regulations are prescribed for the admission free of duty of books and other publications entitled to free entry under existing laws, which may be issued in serial numbers or parts, or successive volumes, viz:

On the entry of the first of such parts or volumes imported on or after August 1 next, a declaration in the form prescribed in the Department's instructions of June 8, 1889 (Synopsis 9424), substituting therein the words "declare" and "declaration" for the words "swear" and "oath" or "affidavit" wherever they occur, will be required when such publications are imported by dealers for institutions entitled to the privilege of free entry, which declaration will be attached to the entry and required to show that the book or publication forms part of a series.

On entry of each subsequent part, number, or volume, the importer will be required to specify in such entry, by number and date, the entry to which the declaration above prescribed is attached, and if, on examination of the entry and declaration, the book or document is found to be continuous and of the same series or kind as the part or number or volume covered thereby, such subsequent part, number, or volume will be admitted free of duty without the production of another declaration.

The same course will be pursued when the books or publications are imported by the institution or its agent, except that the form of declaration to be required will be modeled on the oath prescribed in article 407, Regulations of 1884.

These instructions may also be applied to books included in one

order but imported by different vessels at different times, if the decla ration filed with the first entry specifies all the books included in such order.

Circular.-Instructions to collectors and other officers of customs to govern proceedings under the customs administrative law, going into effect on August 1, 1890.

TREASURY DEPARTMENT, July 19, 1890.

To Collectors of Customs and others:

I.

It is proper that certain general principles should be announced, which, in the opinion of the Department, must govern the application of the various provisions of the new law to the current business at the several ports.

II.

The duties upon imported merchandise are held to attach to the merchandise at the time of its arrival in a port of the United States. The date of arrival of merchandise intended for immediate transportation without appraisement will be that of its arrival in an exterior port of the United States. Therefore, the assessment of duties upon goods which arrive on or before July 31st instant, will be made on the basis of the present laws, even if entry of such merchandise shall be deferred until after the 31st day of July.

III.

Invoices authenticated before the 1st day of August, proximo, will be accepted at any time thereafter, provided the consular certificates conform to the present requirements of law. Consular certificates after the 1st day of August, must conform to the requirements of the act of June 10, 1890, but, in view of possible difficulties in obtaining an immediate conformity with such requirements, invoices which are accompanied by certificates not in all respects in accordance with the law of June 10, 1890, will be regarded as informal and will be accepted as pro forma invoices, under bond to produce a properly certified invoice within six months from the date of entry.

IV.

In the entry of merchandise bills of lading drawn to the order of persons doing business as bankers, and indorsed by them to the order of the actual importers of the merchandise specified therein, will be accepted when presented by such importers in making entry of said merchandise, the same as if originally drawn to their order.

V.

After July 31, 1890, no damage warrants shall be issued by collectors of customs, but proceedings under warrants issued on or before that date will be carried on as under the present law.

VI.

In case of protest against the action of collectors or of appraisers which may be filed on or after the 1st day of August, proceedings will be governed by the law of June 10, 1890, even when such protests shall relate to merchandise which shall have arrived on or before July 31, 1890. But all proceedings on the estimate and assessment of duties upon such merchandise and upon the original appraisement and liquidation of the same shall conform to the requirements of the law under which the goods were imported. Invoices covering goods which are in bonded warehouse on August 1 will not, therefore, require reliquidation under the new law.

VII.

A list will be furnished prescribing such fees as will be charged after August 1, 1890. All other fees are held to be abolished, under the new law.

VIII.

Attention is called to the provisions of section 19 of the new law, which define the dutiable value of imported merchandise to consist of all costs and charges that attach to the goods in condition packed, ready for shipment to the United States. All such costs and charges which are specified in the invoice will, therefore, be included in determining the value for the original estimate of duty.

IX.

It is the opinion of the Department that section 20 of the new law permits the retention of merchandise in bonded warehouse for more than one year, and not more than three years, from date of importa