RHODES common sized foolscap paper, in a bold and free handwriting. Your ready compliance will greatly assist this office," &c.: C's cir. 5th December, 1838; V. 3, p. 685.) 768. Collectors are informed, that, "in reference to the operation of some of the provisions of the Tariff act of the 11th September, 1841, and particularly in regard to those on which inquiries have been addressed to this Department, it is deemed expedient to issue the subjoined instructions, in anticipation of the Alphabetical Tariff Table now in preparation, (but which was never issued): C's cir. 30th September, 1841; V. 3, p. 889. 769. Further decisions in addition to those of the 30th September last, in relation to duties chargeable under the act of 11th September, are transmitted: C's cir. 15th October, 1841; V. 3, p. 895. 770. Additional decisions are transmitted: C's cir. 20th October, 1841; V. 3, p. 901. 771. Additional decisions are communicated: C's cir. 8th November, 1841; V. 3, p. 909. 772. Additional decisions are communicated respecting the duties to be exacted on various articles, under the act of the 11th September, 1841; and on the appraisement of others, under the act of 14th July, 1832: C's cir. 8th March, 1842; V. 3, p. 935. (48.) пон (48.) For the "rates of duties," ad valorem and specific, together with the enumeration of free articles, clearly ascertained by the several Tariff laws, it is proper here to make a general reference to the "ALPHABETICAL TABULAR TARIFFS," as enumerated in the anteceding section, (6,) for those tables are complete indexes in relation to those details, of which it would be necessary to make a literal copy, in order to give an adequate account in this Synopsis; that is, of those tables issued from 1794 to 1832, inclusive, since which none have been issued, as already stated in the preceding note. And for the "OFFICIAL DECISIONS" as to the "rates of duties" NOT clearly ascertained, but left in obscurity by the laws in operation at the time of such decisions, reference must be made to the Alphabetical Index of said articles of merchandise which accompanies this "Synopsis" for the circular and page in which the decision is stated; as it would, in like manner, be necessary to make a literal copy of those circulars to give an adequate account of those decisions in this place; and it may also be remarked, that the above circular of the 8th March, 1842, is the last of those issues embodying the like decisions of the Department. How far the breaking up of the former rule has contributed to produce the irregularities which have generally prevailed in estimating the duties on the same articles in different Collection districts, complained of by the Secretary of the Treasury in his circular of the 5th August, 1844, vol. 3, p. 353, may be easily conjectured. Whether the execution (successful or otherwise) of the gradual reduction Tariff act of 3d March, 1833, tended to produce the impression that the Alphabetical Tables of Duties were a work of supererogation that might be dispensed with, is not certainly known. But it is certain that the rates of duties prescribed by the act of 14th July, 1832, to be gradually reduced by the act of 3d March, 1833, biennially thereafter, required a distinct and separate table to exhibit the rates established at the incipiency of the former act, and one for each subsequent biennial reduction thereof under the latter act, inasmuch as these varying amounts of periodical reductions necessarily established a new Tariff of rates for each period, as fully as if a new act were passed for each periodical reduction, and consequently called for a new Alphabetical Table of Rates for each reduction, in order to insure uniformity in the action of officers of the Customs in levying duties throughout the United States-the want of which is manifested by the repeated instructions and remonstrances of the Department to Collectors during said periods of reduction. And the want of such a table to aid the Collectors in administering the Tariff of 1842 has been attempted to be supplied by sundry tables prepared by Collectors at principal ports; but they conflict with each other in so many respects as to assure the mercantile public of the absence of that uniformity, in the levying of duties on their imported goods, which is explicitly ordained by the Constitution. In regard to the breaking up of the other salutary usage-that of embodying in a circular, from time to time, the decisions of the Department on rates of duties on particular articles, as well as other matters left in obscurity by the laws-it must necessarily have called for reiterated instructions on individual cases to supply it, as may be seen in special letters to individual Collectors, and in numerous partial circulars since the date of that act. 10 per cent. discrimination or abatement, on goods imported in American bottoms. Duties to be entered in Impost Book in due form; chief evidence of accruing revenue: -to be corrected and entered by Naval Offi cer: -with all requisite facilities from Collectors. Ballast not dutiable as such: --if of fossil Salt, what proportion pure (dutiable): -ballast may consist of dutiable articles. SECTION 8. Of Import Duties-embracing Instructions for the estimate of Duties, and abatements thereof for Tare, Leakage, Shrinkage, Waste, Damage-for the collection of Duties, and abatements thereof for cash payments (under acts before that of 1842)—and for making Returns of Accounts, weekly, monthly, and quarterly, to the Secretary for information, and quarterly to the First Auditor for settlement. (a.) of the estimate of Duties and abatements thereof for tare, leakage, waste, damage, &c. 773. (The Secretary of the Treasury prescribes a method for estimating the ten per cent. abatement authorized by the 5th section of the act of September, 1789, "for laying du ties on imports," to be deducted from the duties on goods imported in American vessels, as a discrimination against importations made in Foreign vessels: S's cir. 30th November, 1789; V. 1, p. 29.) 774. The evidence mainly to be relied upon, of the duties accruing from imports, is to be found in the "Impost Book" required to be kept in each Collector's office (and by Naval Officers) according to forms prescribed: in which book (as the masters of vessels shall have made entry of their vessels, and delivered in their manifests) the Collectors shall enter the substance of the manifests, arranged in the proper columns: and then, as the consignees or importers appear and make their entries of their respective portions of the cargo, the Collector shall fill up the other columns with the contents of their packages, and the amounts of the respective duties, (ad valorem and specific,) estimated thereon: C's cir. 1st Decem ber, 1789; V. 1, pp. 1, 2. 775. The Collector's entries, and calculations of duties, are to be handed to the Naval Officer for examination and correction, according to law, and to be entered in his "Impost Book:" C's cir. 18th December, 1789; V. 1, p. 11. 776. (Every facility is required to be afforded to Naval Officers, by Collectors, while performing their duty of examining the books and accounts of Collectors: C's cir. 27th December, 1838; V. 3, p. 695.) 777. Whenever a vessel arrives in ballast, or without goods subject to duty, the fact must be noted in the Tonnage Abstract returned quarterly to the Treasury: C's cir. 16th February, 1790; V. 1, p. 15. 778. Of fossil Salt, imported as ballast, it is desired to know the proportion of pure [meaning dutiable] salt it yields to the crude: S's cir. 25th November, 1829; V. 2, p. 229. 779. The ballast of a vessel arriving in port, though generally consisting of otherwise worthless matter of weight, and therefore duty free, may nevertheless consist of dutiable goods, which of course deprives it of the privilege of ballast, as lead in pigs, &c: C's cir. 20th June, 1834; V. 3, pp. 433, 434. 780. Collectors are informed that the duties on imported goods are to be calculated, in all cases, upon the actual inspection, gauging, weighing, measuring, &c., of the same, on the actual landing thereof: and not by a general computation from the invoices, as in the case where the duties are secured in a port at which they touch previous to their arrival at the port of their destination; at which latter port they will necessarily undergo the above prescribed ceremony, upon the actual landing thereof: S's cir. 18th May, 1791; V. 1, p. 72. 781. Explanations and instructions are herewith enclosed, respecting duties on Foreign distilled Spirits imported, and Spirits distilled within the United States, and on the collection of duties on Teas: S's cir. 26th May, 1791; V. 1, p. 73. Duties to be esti mated on the actual in spection, &c., of goods on the actual landing thereof. Duties on Spirits and Teas: -rule for estimating Duties on Wines and 782. Ad valorem duties upon Wines, and in every other case under the recent act "for rais- 783. Certain errors prevalent respecting the estimate of duties on Wines, Teas, &c., are errors therein corcorrected: S's cir. 6th August, 1792; V. 1, p. 123. 784. In pursuance of the discretion vested in the Secretary of the Treasury, by the act "making alteration in the Treasury and War Departments," the Secretary commits to the Comptroller of the Treasury the immediate superintendence of the business of the Customs, except as to the disposition of the moneys accruing from duties, &c.: S's cir. 25th October, 1792; V. 1, p. 130. rected. The supervision of the Customs commit ted to the COMPTROL LER. New rates of Duties in tabular form, as per 785. An alphabetical table of merchandise, and the new rates of duties thereon, established by Tariff laws passed during the last session of Congress, is transmitted, with a pro- Tariff of 1794: viso of such alterations as may be requisite to be made in the forms of the Quarterly Abstracts of the duties to be estimated according to the said table: C's cir. 26th June, 1794; V.1, p. 109. 786. The aforesaid table or schedule of duties, in consequence of the detection of sundry typographical errors, has been corrected and reprinted: and is again transmitted, together with the new forms of the abstracts of duties to be rendered in future, as above promised: C's cir. 8th August, 1794; V. 1, p. 111. 787. A tabular Tariff of the rates of duties, as established by the recent act "supplementary to the several acts imposing duties on goods imported into the United States," passed 3d of March, 1795, varying the terms of credit therefor, together with new forms of abstracts of duties corresponding thereto, to be rendered quarterly to the Treasury, are transmitted: S's cir. 18th March, 1795; V. 1, p. 165. -new abstracts of, to be rendered. New rates of Duties prescribed, according to Tariff of 1795: 788. Collectors are informed that the duty on bottles containing Liquors presents a -on bottles containdifficulty to be settled by compromise with the importers: S's cir. 18th March, 1795; V.1, ing Liquors: p. 165. 789. The former duties on Wines are modified; where the duty, by computation, -on Wines per gallon: -on Wines per gallon: falls short of 10 cents per gallon, it is demandable at 10 cents per gallon: S's cir. 18th March, 1795; V. 1, p. 166. 790. An act "supplementary" to the aforementioned act, provides for the greater security of duties, by taking bonds of Factors or Agents, for the verification of the entries which they are permitted to make, instead of the owners or consignees of the goods: S's cir. 28th March, 1795; V. 1, p. 168. 791. Regulations are prescribed by the Secretary of the Treasury, with the approbation of the President, concerning the Mississippi trade, in articles of the growth or manufacture of the United States, destined from that river coastwise to any port or place in the United States, with a form of report and manifest to accompany each cargo; in which regulations, a qualified exemption of such produce from duty is only recognised, according to the 8th section of the act of the 1st of May, 1802, amendatory of the act of 2nd March, 1799, to regulate the collection of duties, &c.: S's cir. 27th August, 1802; V. 1, p. 217. 792. (It having been "represented to this office that a practice exists at some of the ports of the United States to admit free of duty American produce shipped from the United States in American vessels, and wrecked abroad, to the injury of merchants residing in other ports, the Comptroller requests, with a view to producing uniformity in all the ports, to be informed by Collectors what now is, and what has been, the practice in regard to goods of this character: C's cir. 26th August, 1841; V. 3, p. 887.) 793. (By the 47th section of the act of 2nd March, 1799, merchandise of the growth or manufacture of the United States, which may have been exported to some foreign port or place, and brought back to the United States, and upon which no bounty, allowance, or drawback has been paid, shall be free of duty, whether they have been sold or not; provided the said goods be identified in the manner prescribed by the 48th section of said act: C's cir. 30th September, 1841; V. 3, p. 891. 794. Duties on goods imported from New Orleans cease after the 25th of March, 1804, in consequence of the purchase of Louisiana: S's cir. 28th February, 1804; V. 1, p. 229. 795. The two and a half per cent. duty, called the "Mediterranean Fund," having been renewed by act of the 19th of January, 1808, Collectors are instructed as to the same: S's cir. 20th January, 1808; V. 1, p. 263. 796. The aforesaid two and a half per cent. duty, called the "Mediterranean Fund," is again revived: S's cir. 9th January, 1809; V. 1, p. 291.. 797. The said two and a half per cent. duty, constituting the " Mediterranean Fund," is again continued until the 4th of March, 1811: S's cir. 12th January, 1810; V. 1, p. 305. 798. A want of uniformity among Collectors, in the mode of estimating and ascertaining the amounts of duties, is required to be corrected: C's cir. 27th April, 1810; V. 1, p. 255. 799. An act" for imposing additional duties on goods, wares, and merchandise" having been enacted this day, the same is transmitted to Collectors, with instructions, as to the per- as per tariff of 1812. manent duties, which only are doubled, &c: S's cir. 1st July, 1812; V. 2, p. 11. 800. The two and a half per cent. duty, constituting the "Mediterranean Fund," is Mediterranean Fund duty revived. again revived by the aforesaid act: S's cir. 1st July, 1812; V. 2, p. 11. 801. Duties on captured goods brought into the United States are to be estimated, and the amounts ascertained, according to rules prescribed, and a separate abstract to be rendered of the same: C's cir. 20th July, 1812; V. 1, p. 275. 802. Duties on all goods, pursuant to the Tariff act of 1st of July, 1812, when to commance; and other questions relating thereto, and to the additional ten and twenty per cent. (discriminating duty) on goods imported in foreign bottoms, answered: C's cir. 20th July, 1812; V. 1, p. 275. 803. Duties on goods captured from the enemy, subject to a deduction of 33 per cent., for the benefit of the captors: C's cir. 31st August, 1813; V. 1, p. 277. 804. Duties imposed by the act of the 24th March, 1804, entitled "an act further to protect the commerce and seamen of the United States against the Barbary Powers," are no longer demandable; the act itself having expired by limitation: C's cir. 22d March, 1815; V. 1, p. 279. 805. Discriminating duties on American and Foreign tonnage, and on merchandise imported in American and Foreign vessels, are repealed by act of 3d March, 1815: C's cir. 22d March, 1815; V. 1, p. 279. 806. Ad valorem duties on European goods imported from Canada are to be calculated on their actual cost in Canada: C's cir. 12th April, 1815; V. 1, p. 289. Duties on captured goods. On all goods, including additional 10 and 20 per cent. to commence, &c. On captured goods, a deduction in favor of the captors. Duties of 1804, ceased by expiration of the act. Discriminating duties repealed. Estimate of duties on goods via Canada. Estimate of duties on the nett cost of the 807. Ad valorem duties calculated on the nett cost of goods at the places whence imported, are construed to include in such nett cost all charges accruing on them previous to ship- goods. ment: C's cir. 30th July, 1816; V. 1, p. 313. 808. By the act of the 3d March, 1817, entitled "an act to regulate the duties on Imports and Tonnage," ad valorem duties are to be calculated on the nett cost of goods at the place whence imported, excluding the cost of packing, commissions, transportation, export duty, and all other charges: C's cir. 31st March, 1817; V. 1, p. 332. 809. By the act of the 28th April, 1818, which virtually repeals the aforesaid act of the 3d March, 1817, ad valorem duties are to be computed by including all charges as nett cost of the goods, except commissions, outside packages, and insurance, which are to be excluded from the computation of value: C's cir. 19th May, 1818; V. 1, p. 386. 810. Duty on imported bottles containing Wine to be estimated in the same manner as on empty bottles, distinct from the duty on the Wine: C's cir. 24th July, 1818; V. 1, p. 412. |