TREASURY DEPARTMENT,
Document No. 1753.
Secretary-Customs.

DECISIONS UNDER THE TARIFF AND NAVIGATION LAWS, ETC., JANUARY, 1895.

To OFFICERS OF THE CUSTOMS:

TREASURY DEPARTMENT,

OFFICE OF THE SECRETARY, Washington, D. C., February 1, 1895.

The following decisions of the Department, including the decisions under section 14, act of June 10, 1890, made by the Board of United States General Appraisers at the port of New York during the months of December, 1894, and January, 1895, upon the construction to be given to the various acts of Congress relating to the tariff, the administration of the customs, the navigation laws, and other matters, are published for the information and the guidance of officers of the customs and others concerned. The decisions of the Board of General Appraisers will take effect at the expiration of thirty days from the date thereof, unless, in the meantime, appeal has been taken under the provisions of section 15 of the act of June 10, 1890, on behalf of the United States, in which case you will be duly advised. Action under the decisions from which appeals have been so taken will be suspended until the questions involved therein shall have been judicially determined. (See circular of November 15, 1890, Synopsis 10369.)

CHARLES S. HAMLIN,

(15526.)

Acting Secretary.

Values of Foreign Coins.

TREASURY DEPARTMENT,

BUREAU OF THE MINT,

Washington, D. C., January 1, 1895.

SIR: In pursuance of the provisions of section 25 of the act of August 28, 1894, I present in the following table an estimate of the values of the standard coins of the nations of the world:

TREASURY DEPARTMENT, January 1, 1895. The foregoing estimate, by the Director of the Mint, of the values of foreign coins. I hereby proclaim to be the values of such coins in terms of the money of account of the United States, to be followed in esti mating the value of all foreign merchandise exported to the United States on or after January 1, 1895, expressed in any of such metallic currencies.

J. G. CARLISLE, Secretary of the Treasury.

(15527.)

Cigars which have Remained Unclaimed and Unentered in General Order for over a Year can not be Withdrawn for Exportation without Payment of Duty, although Originally Imported in Transit.

TREASURY DEPARTMENT, January 3, 1895. SIR: The Department is in receipt of your letter of the 24th ultimo, further in regard to certain cigars which have remained unclaimed and unentered for more than one year in general-order store at New York.

You claim that because it was the intention of the consignors to have goods shipped to Cape Town via London and New York, and that they were simply in transit through the United States, entry for warehouse with privilege of exportation without payment of duty should now be accorded such cigars.

In reply, I have to state that section 2973 of the Revised Statutes prescribes that "if any merchandise shall remain in public store beyond one year, without payment of the duties and charges thereon, then such

merchandise shall be appraised and sold by the collector at public auction."

This provision of law makes no exception in regard to goods in transit. The goods having remained unclaimed and unentered for more than a year, have become forfeited to the Government, and are liable to sale for duties, etc., and, as before stated to you, it is held that under this statute the duty has absolutely accrued and become a debt due the United States. The Department must, therefore, again deny your application for permission to export these goods without payment of duty. CHARLES S. HAMLIN,

Respectfully, yours,
(7232 g.)

DANIEL MCKEEVER, Esq.,

120 Broadway, New York.

(15528.)

Examination of Accounts.

Acting Secretary.

TREASURY DEPARTMENT, January 4, 1895.

In order to secure uniformity in the method of examining accounts, insure care and accuracy in their settlement, promote the efficiency of the force engaged in the auditing offices, and ascertain the inefficient and incompetent clerks, if any, the following rule for the reexamination of accounts is prescribed:

After an account has been examined by a clerk, the Auditor will, whenever he may deem a second examination advisable, direct another clerk carefully to revise the work. The clerk making the reexamination will note all errors and omissions, if any, on the part of the first clerk, and report the same in writing to the Auditor. Each Auditor will keep a record of all errors made by the clerks in his office, which he will report, together with the names of the clerks who are responsible therefor, to the Secretary of the Treasury (appointment division), at the end of each month, with such recommendations as he may desire to make.

Reviewing boards will not be appointed, but in each case the Auditor will direct some clerk to reexamine the account, so that such work shall be divided equally, as far as it may be deemed expedient, among experienced clerks in the several offices.

J. G. CARLISLE,

Secretary.

(15529.)

Salmon and Smelts, if Imported Frozen or Packed in Ice in a Fresh Condition, Free if Caught in Fresh Waters.

TREASURY DEPARTMENT, January 5, 1895.

GENTLEMEN: As a reply to your letter of the 28th ultimo in regard

to the dutiable classification of fish imported into the United States, I inclose herewith a copy of a decision rendered by this Department on the 2d of October, 1894, and a copy of the act of August 28, 1894, and invite your attention to paragraphs 210, 211, 481, 482, and 568 thereof. Salmon and smelts which, from their migratory nature, exist a part of the year in fresh water, are, if caught in such waters, considered freshwater fish, and if frozen or packed in ice at the time of importation, admitted free of duty under paragraph 481 of the tariff.

Respectfully, yours,
(6461 g.)

CHARLES S. HAMLIN,

Acting Secretary.

Messrs. A. & R. LOGGIE, Black Brook, N. B., Canada.

(15530.)

Abandonment of Damaged Tobacco-Separation of Damaged from Sound Portions permitted.

TREASURY DEPARTMENT, January 5, 1895.

SIR: The Department is in receipt of your letter of the 21st ultimo, reporting on the application of Messrs. Isaacs, Vought & Co. for permission to abandon, under the provisions of section 23, act of June 10, 1890, the damaged portions of certain 50 bales of leaf tobacco imported by them.

In the Department's decision of November 3, 1890 (Synopsis 10356), it is held that the damaged portions of each package, if separated from the undamaged goods in the presence of officers of the customs, can be abandoned to the Government, provided that the original invoice value or quantity of such abandoned portions is not less than 10 per cent of the total value or quantity of the invoice. You will please be governed accordingly.

Respectfully, yours,
(7475 g.)

COLLECTOR OF CUSTOMS, New York.

(15531.)

CHARLES S. HAMLIN,

Acting Secretary.

Applications for Rehearings in the Matter of Claims Disallowed in the Office of the Late Second Comptroller.

TREASURY DEPARTMENT,

OFFICE OF THE COMPTROLLER OF THE TREASURY,

Washington, D. C., January 10, 1895.

By the act "Making appropriations for the legislative, executive and judicial expenses of the Government," approved July 31, 1894, the office of Second Comptroller was abolished. Section 4 of said act provides: