(How to dispose of Books and Accounts.) 715. (Collectors are instructed how to dispose of their Books and Accounts, when their offices or collection districts are abolished or merged into other offices or districts: C's cir. 28th May, 1822; V. 2, p. 167.) TARIFFS-Table of, from 1st July, 1794. [Same subject.] -Table of, from 1st [Same subject.] Table of Duties, from 1st July, 1800: (Information asked, to form a new Tariff.) Table of Duties from 1st July, 1804: Table of Duties from 1st July, 1812. SECTION 6. Of Tabular Tariffs, or rates of Impost Duties (clearly ascertained by the Tariff laws) alphabetically arranged, and issued by the Comptroller of the Treasury, from time to time, (according to said laws,) to insure uniformity in the estimate and collection of Duties throughout the United States. 716. A Tabular Tariff of Duties that will be payable, according to the existing laws, after the 1st July, 1794, is transmitted to Collectors, to insure uniformity in the estimate and collection (47) of Duties: C's cir. 26th June, 1794; V. 1, p. 109. 717. The aforesaid Table is corrected, reprinted, and transmitted to Collectors: C's cir. 8th August, 1794; V. 1, p. 113. 718. A Table of Duties payable on all merchandise imported after the 30th of June, 1797, according to Tariff act of 3d March, current, is transmitted to Collectors: C's cir. 22d April, 1797; V. 1, p. 142. 719. The aforesaid Table of Duties is corrected as to the duties on Sugars: C's cir. 24th July, 1797; V. 1, p. 145. 720. A Table of Duties payable on all merchandise imported after the 30th of June, 1800, is now transmitted: C's cir. 15th January, 1801; V. 1, p. 197. 721. (Information is called for from Collectors, in pursuance of resolutions of Congress, to be reported to the next session, preparatory to forming a new Tariff of Duties: S's cir. 31st March, 1803; V. 1, p. 221.) 722. A Table of Duties payable on all merchandise imported after the 30th of June, 1804, is transmitted to Collectors: C's cir. 16th May, 1804; V. 1, p. 225. 723. A Table of Duties payable on all merchandise imported after the 30th of June, 1812, is promised as soon as completed: C's cir. 13th July, 1812; V. 1, p. 273. above pro forma; and to supply any unsatisfactory meagerness or deficiency therein, those Circulars are given in the APPENDIX, marked No. II. For, in regard to the forms of the Returns of Quarterly Accounts Current for settlement at the Treasury, with their accompanying Abstracts and Vouchers, and of the various other returns of accounts required to be made to the Treasury, all emanating from, and exhibiting the items and amounts of, the entries kept in the said books, it would be fruitless, from their conciseness, as well as on other accounts, to attempt a satisfactory abstract or synopsis of them; and this affords a further reason for inserting them in full in the APPENDIX. Yet, again, as those Circulars are necessarily wanting, in a considerable degree, of that desirable perspicuity which is only to be derived from an exhibit in the Tabular form, the whole subject (of Books, Accounts, Vouchers, &c.,) has been thrown into that form, in an appropriate Analytical Table in the ADDENDA to the Chapter on the 1st Comptroller's office in the "Supplement" to this "SYNOPSIS;" together with such suggestions for supplying the deficient books, and remodelling the whole scheme or series, according to an arrangement raisonné there proposed, as seemed promising to impart still greater completeness, perspicuity, and method to it. (47.) See note at the end of this Section. 724. (Preparatory to forming a report to Congress, of a scheme for a General Tariff, that shall establish a simple and efficient system of Duties, having a view also to the greatest convenience and certainty of collection, certain inquiries are propounded to Collectors and others, for information: S's cir. 18th August, 1815; V. 2, p. 58.) 725. A Table of Duties payable on all merchandise imported after the 30th of June, 1816, is transmitted to Collectors: C's cir. 8th June, 1816; V. 1, p. 305. 726. A Table of Duties payable on all merchandise imported after the 30th of June, 1824, is transmitted to Collectors, with the decisions of the Department on sundry questions respecting the rates of duties payable on certain articles, and explanatory notes at the end: O's cir. 28th July, 1824; V. 2, pp. 315 to 382. 727. The aforesaid Table is corrected, as to duties on Salmon and Venetian Red: C's cir. 16th August, 1824; V. 2, p. 383. 728. A Table of Duties payable on all merchandise imported after the 30th June, 1828, is transmitted to Collectors, with instructions respecting the proper alterations to be made, both in the abstracts of goods imported, and in the classification of certain articles mentioned therein: C's cir. 12th August, 1828: V. 2, pp. 487 to 583. 729. A Table of Duties on Teas, according to the reduced rates established by the act of the 20th May, 1830, is transmitted to Collectors: C's cir. 28th May, 1830; V. 3, p. 57. (Information asked, to form a new Tariff.) Table of Duties from 1st July, 1816. Table of Duties from 1st July, 1824. [Same subject.] Table of Duties from 1st July, 1828. Table of Duties on Teas, from 31st December, 1830. Table of Duties 730. A Table of Duties on imports, according to the act of the 14th July, 1832, repealing and amending other Tariff acts, is promised to be transmitted as soon as prepared: C's from 3d March, 1833. cir. 27th July, 1832; V. 3, p. 215. 731. The aforesaid Table, as promised on the 27th July, 1832, is now transmitted, with decisions of the Department on sundry questions relative to the classification of, and duties payable on, certain commodities under the said act of 14th July, 1832: C's cir. 8th February, 1833; V. 3, p. 271. [Same subject.] ual reduction. 732. The said Tariff act of 14th July, 1832, (to take effect, as to the rates of duties, modified with gradfrom the 3d of March, 1833,) being altered and amended by act of 3d of March, 1833, making a gradual reduction of the rates of duties over 20 per cent., &c., &c., the said act of 3d of March is transmitted to Collectors, with detailed instructions for the faithful execution of the same: C's cir. 7th March, 1833; V. 3, p. 359. Table of Duties 733. A Table of Duties payable on articles imported after the 30th of September, 1841, from 30th September, according to the Tariff act of the 11th of same month, is promised to be transmitted to 1841. Collectors: C's cir. 30th September, 1841; V. 3, p. 889. (47.) (47.) "To insure uniformity in the estimate and collection of Duties," the Treasury Department, as early as the Tariff of 1794, established the rule (and perhaps as early as the first Tariff of 1789, but of which there is no evidence,) of preparing an ALPHABETICAL TABLE of merchandise, dutiable and free, with the rates of Duties, ad valorem and specific, and transmitting the same for the government of Collectors, according to the different Tariff laws passed from time to time; which usage was strictly observed from the Tariff of 1794 to DECISIONS On doubtful rates of duties, &c. [Same subject.] [Same subject.] [Same subject.] [Same subject.] [Same subject.] SECTION 7. Of Official Decisions respecting the rates of Impost Duties (or exemptions from Duty) on certain articles, not clearly ascertained, but left dubious by the laws, either from obscure phraseology or otherwise, &c., &c. 734. Official decisions, communicated from time to time by the Comptroller of the Treasury to Collectors of the Customs, on the classification of free and dutiable goods, and the rates of ad valorem and specific duties, and other questions connected therewith-as left dubious by the occasional obscure phraseology of the laws were commenced at an early period in Comptroller Anderson's administration, but not before, from any evidence existing on the subject in this collection. His first circular on this subject is prefaced in the following terms, which will apply to that whole series of decisions here successively referred to, viz: "Many articles of merchandise are so indifferently expressed in the act establishing the "new Tariff, that doubts in relation to the rates of duty properly demandable on them "have arisen in the minds of many of the officers of the Customs; with respect to other ar"ticles, questions have been propounded to this Department, 'Whether they were em"braced under the denomination of all articles not free, and not subject to any other rate "of duty; and with regard to others, it has become matter of investigation whether they "were comprehended among the articles exempted from duty or not.' It may, therefore, "have a beneficial effect to enumerate the articles alluded to, and to state the decisions in "relation to them which have been made by this Department." Then follows the alphabetical list, with the decisions on the several articles accordingly: C's cir. 23d January, 1818; V. 1, p. 359. 735. Certain changes made under several Revenue laws passed in 1818, in relation to duties chargeable on certain articles, require corresponding alterations in the heading of the abstracts of goods imported-specifying the articles, their rates of duty, and the alterations to be made in the abstracts: C's cir. 19th May, 1818; V. 1, pp. 385, 389. 736. Decisions of the Department are transmitted, on questions miscellaneously stated, as arising under several acts: C's cir. 14th April, 1819; V. 2, pp. 17 to 20. 737. Decisions of the Department respecting duties legally demandable on certain articles are made: C's cir. 10th November, 1821; V. 2, p. 153. 738. Further decisions on the duties legally demandable on certain articles are transmitted: C's cir. 14th September, 1822; V. 2, p. 203. 739. Decisions are made on questions arising as to duties chargeable on blanketing and pastes, or imitation precious stones: C's cir. 25th August, 1823; V. 2, p. 275. that of 1833, inclusive. According to said usage or rule, a Table of Duties under the Tariff act of 11th September, 1841, was promised by the Comptroller's circular of the 30th of the same month, but was never executed: nor has there been one executed, in pursuance of said rule or usage, for the Tariff of 1842. (The subject of this note is continued in a note at the end of Section 7, page 101.) 740. Decisions on various questions raised respecting the duties chargeable on certain articles, under the Tariff act of 22d May, 1824, made and transmitted: C's cir. 28th July, 1824; V. 2, p. 315. 741. Further decisions, under the same act of 1824, respecting duties chargeable on a great number of articles alphabetically arranged; and error in the preceding circular, as to looking glass plates, corrected, &c.: C's cir. 10th December, 1824; V. 2, pp. 395 to 412. 742. Further decisions respecting additional articles: C's cir. 3d June, 1825; V. 2, p. 417. 743. Decisions are communicated respecting a number of articles alphabetically enumerated: C's cir. 15th August, 1826; V. 2, p. 445. [Same subject.] [Same subject.] [Same subject.] 744. In transmitting the Revenue laws passed at the last session of Congress, the Comptroller takes occasion to communicate decisions on certain articles: C's cir. 12th April, 1827; V. 2, p. 456. 745. In transmitting the Revenue laws passed at the last session, the Comptroller avails himself of the occasion to communicate certain decisions of the Department: C's cir. 1st September, 1827; V. 2, p. 467. 746. The Comptroller states, that, "In pursuance of a long established rule of the Department, to apprize the officers of the Customs of its decisions under the Revenue laws," a number of official decisions are communicated respecting certain dutiable and free articles, and other questions arising under the recent Tariff act of 1828: C's cir. 15th October, 1828; V. 2, p. 587. [Same subject.] [Same subject.] [Same subject.] 747. Decisions of the Department on questions arising since the circular of the 15th October (1828) last, are communicated: C's cir. 26th January, 1829; V. 3, pp. 4 to 6. [Same subject.] 748. Additional decisions made since the last circular of the 26th January are transmitted: C's cir. 20th June, 1829; V. 3, p. 24. [Same subject.] 749. In transmitting the acts of the last session of Congress, having any connexion with revenue subjects, the Comptroller avails himself of the occasion to communicate certain decisions of the Department: C's cir. 25th June, 1830; V. 3, pp. 61 to 64. [Same subject.] 750. Additional decisions are communicated: C's cir. 15th November, 1830; V. 3, p. 98. 751. Additional decisions are communicated: C's cir. 27th December, 1830; V.3, p. 113. 752. Additional decisions are communicated: C's cir. 25th March, 1831; V. 3, p. 124. 753. In transmitting the laws passed at the last session of Congress, the Comptroller takes occasion to apprize Collectors of certain decisions made since the last circulation the same purport: C's cir. 9th May, 1831; V. 3, p. 153. [Same subject.] [Same subject.] [Same subject.] [Same subject.] [Same subject.] [Same subject.] [Same subject.] [Same subject.] [Same subject.] [Same subject.] [Same subject.] [Same subject.] [Same subject.] [Same subject.] [Same subject.] [Same subject.] [Same subject.] (JUDICIAL DECISIONS -called for by the Comptroller for future reference.) 754. Additional decisions are communicated: C's cir. 4th October, 1831; V. 3, p. 177. 755. Additional decisions are communicated: C's cir. 7th March, 1833; V. 3, p. 362. 756. Decisions of the Department on a great variety of questions respecting the classification of, and the duties to be levied on, certain articles, under the Tariff act of the 14th July, 1832, are communicated: C's cir. 12th August, 1833; V. 3, p. 409. 757. Additional decisions transmitted: C's cir. 26th December, 1833; V. 3, p. 422. 758. Additional decisions transmitted on questions under the aforesaid act: C's cir. 24th April, 1834; V. 3, p. 467. 759. Additional decisions transmitted, respecting the classification of, and duties to be levied on, certain articles: C's cir. 8th July, 1834; V. 3, p. 477. 760. Additional decisions transmitted: C's cir. 25th March, 1836; V. 3, p. 523. 763. A "diversity of opinions and conflicting decisions having been brought under the special notice of this office," says the Comptroller, respecting the classification of, and duties to be exacted on, certain articles, under the acts of 14th July, 1832, and 3d March, 1833, its decisions thereon are transmitted for the future government of Collectors: C's cir. 17th August, 1838; V. 3, p. 637. 764. The aforesaid decisions of 17th August, in relation to manufactures of silk, are further explained: C's cir. 16th October, 1838; V. 3, p. 645. 765. Errors in the aforesaid circular of the 16th October are corrected: C's cir. 20th October, 1838; V. 3, p. 649. 766. Additional decisions and explanations, in regard to the duties chargeable on certain articles embraced in the circulars of the 17th August last, and since that date, are transmitted: C's cir. 25th October, 1838; V. 3, p. 651. 767. (Of Judicial decisions, the Comptroller says to Collectors: "This office has frequent occasion to examine and refer to the decisions alleged to have been made on Revenue questions by the Circuit Courts of the United States, and in many instances they have not been accessible to it. It is believed, that if copies of the opinions expressed by the Judges, and of the testimony in the cases alluded to, had been furnished to this office, much embarrassment, since felt, could have been avoided. I have, therefore, earnestly to request, that, in future, when a litigated Revenue question is decided by the Circuit Court for your District, and no appeal is entered up, you will furnish a copy of the decision to this office. As it is intended that they shall be bound up together, you will be pleased to have them copied upon |