mitted with your letter of the 15th ultimo, involves the same question as to the legality of such exaction.

In view of the provisions of section 2932 of the Revised Statutes, your decision as to the exaction of weigher's fees on the six importations specified above is final and conclusive against all persons interested therein, no appeals having been actually taken from said decision.

The Department therefore declines to take any action on the said six protests, and the same are herewith returned.

As to the appeal submitted with your letter of the 15th ultimo, it appears that it relates to an importation of certain 641 bars of lead into the port of Laredo, where the merchandise was entered on the 31st of December last for warehouse and transportation to Galveston, Tex., whence it was intended to be finally exported, and that a weigher's fee of 3 cents per 100 pounds, provided for in section 3024, Revised Statutes, was exacted by you.

The appellant claims that such exaction, amounting to $18.60, was not warranted by the law referred to (section 3024, Revised Statutes), which provides for weigher's fee of 3 cents per 100 pounds upon "all weighable merchandise withdrawn from bonded warehouses for export." From your reference to Department's decision of December 5, 1889 (Synopsis 9758), it would seem that your action in collecting weigher's fees in this case was based upon a misapprehension of the true intent of said decision, which was to the effect that weigher's fees, under section 3024 of the Revised Statutes, accrue at the port of exportation whether the merchandise was weighed at the frontier port of entry or at the port of exit.

As the lead in question was withdrawn from warehouse. (constructively) in your district for transportation, and not for exportation, the appeal appears to be well taken, and you are therefore hereby authorized to take the necessary steps for a refund of the weigher's fees exacted in error.

TREASURY DEPARTMENT, February 27, 1890.

SIR: The Department is in receipt of your letter of the 24th ultimo, submitting the appeal (7924 x) of Messrs. Stone & Downer from your

assessment of duty, at the rate of 50 per cent. ad valorem, on a doll, imported by them per Catalonia, October 28, 1889, and claimed to be dutiable at the rate of 35 per cent. ad valorem under the provision for "dolls and toys" in T. I., 425.

The appraiser reports that the doll in question, which is invoiced as a mechanical toy, is as large as a child of eight or ten years of age, and has a mechanical attachment by which its position can be changed, and that it is dressed in full house costume and is intended for use as a display figure in some establishment.

The appraiser at New York reports, under date of the 18th instant, that figures of this character are classified at that port as dolls, in accordance with Department's decisions of September 16, 1882 (Synopsis 5397), and January 17, 1888 (Synopsis 8632), and as the figure in question is in fact a doll, the Department is of opinion that such classification is correct, and that the claim of the appellant is well founded. You are therefore authorized to readjust the entry at the rate of 35 per cent. ad valorem, and to take measures for refunding the excess of duty.

TREASURY DEPARTMENT, February 27, 1890.

SIR: The Department is in receipt of your letter of the 12th instant, transmitting the appeal (8917x) of Messrs. Wolf Bros. from your action in assessing duty, at the rate of 45 per cent. ad valorem, on certain steel engraved plates, imported at your port per Saale, from Bremen, July 17, 1889, returned by the appraiser as manufactures of metal not specially enumerated or provided for under T. I., 216, Schedule C, and claimed by the appellants to be dutiable at the rate only of 25 per cent. ad valorem under the further provision in said Schedule, T. I., 199, for "steel plates, engraved," etc.

Under date of May 26, 1877, the Department decided (Synopsis 3254), that certain steel blocks covered by appeal (4355 e) were not the engraved steel plates for use in lithographing or printing as were covered by the then existing provision of law for "plates engraved of

steel" (T. I., old, 473), but were "forged steel plates or blocks one inch or more in thickness, with a design impressed thereon by means of a die, or otherwise than by the tools of an engraver (except in the mere finishing to correct the imperfections of the die), which are manufactured and used for the purpose of embossing or stamping cardboards from a plain surface into raised forms, figures, or designs in alto relievo," and that they were therefore dutiable at the rate of 45 per cent. ad valorem under the general provision for "All manufactures of steel, or of which steel shall be a component part, not otherwise provided for" (T. I., old, 91).

As the language of the provisions in the old and new tariffs for steel plates engraved is substantially the same, the rate of duty also being the same, and as the appraiser reports that the goods covered by the present appeal are identical in character with those which were the subject of the decision cited, your assessment of duty as aforesaid is hereby affirmed.

Values of local Chinese taels.

TREASURY DEPARTMENT, February 27, 1890.

SIR: The following table, showing the values of the local taels of various Chinese ports, was prepared by the Director of the Mint and submitted under date of the 19th instant.

The values as therein set forth should be adopted by yourself and all other customs officers in the liquidation of entries of importations from China made during the current year.

(9891.)

Toilet soap-Certain cocoa soap dutiable as.

TREASURY DEPARTMENT, February 28, 1890.

SIR: The Department is in receipt of your letter of the 5th instant, submitting the appeal (8414x) of Messrs. Lehn & Fink from your assessment of duty, at the rate of 15 cents per pound, on certain cocoa soap, imported by them per Bohemia, August 15, 1889, and claimed to be dutiable at the rate of 20 per cent. ad valorem under the provision in T. I., 8, for "Soap, hard and soft, all which are not otherwise specially enumerated or provided for."

The appraiser reports that the soap in question is in small cakes put up as toilet soaps usually are, and that on the wrappers it is claimed to possess "the essential advantage that by constant use it imparts a beautiful whiteness and softness to the skin."

From this statement it is evident that the soap is a toilet soap, and properly subject to duty at the rate of 15 cents per pound, under the provision in T. I., 9, for "all descriptions of toilet soap."

Your assessment of duty thereon is hereby affirmed.

Importations at ports of delivery not permissible under consular seal.

TREASURY DEPARTMENT, February 28, 1890.

SIR Referring to previous correspondence in relation to your action in requiring the entry of the contents of cars arriving at your port under consular seal and laden with merchandise consigned to ports of delivery. you are informed that said action, being in accordance with the requirements of article 829 of the Customs Regulations, is approved. The Honorable the Secretary of State has been requested to instruct consular officers in adjacent foreign territory to decline to seal cars containing merchandise consigned to other places than ports of entry in the United States.

All instructions heretofore given in conflict with the foregoing are hereby revoked.

Respectfully yours,

GEORGE C. TICHENOR,

Assistant Secretary.

COLLECTOR OF CUSTOMS, Port Huron, Mich.

(9893.)

Fees-Services surveyor on vessels.

TREASURY DEPARTMENT, February 28, 1890.

SIR: Your action, reported the 25th instant, in discontinuing the collection of fees under paragraphs 31 and 32, part IX, Regulations of 1884, for services performed on board of vessels having an excess of sea-stores, but no cargo, is approved, such collection being illegal."

Respectfully yours,

WILLIAM WINDOM,

Secretary.

COLLECTOR OF CUSTOMS, Fernandina, Fla.

(9894.)

List of vessels whose names have been changed by the Bureau of Navigation under the act of March 2, 1881, during the month ending February 28, 1890.