Unclaimed goods sold at auction, specific duty still attaches to Unclaimed goods in general order store becoming valueless, still subject to original duty Undervaluation, appraisers cannot take part of forfeiture for Undervaluation, no allowance for-see "penal duties" Undressed or pulled skins, duty 10 per cent.. Unlading of vessels-permits in advance of arrival not lawful Unlading at night restricted.. Unpaid liquidated balances-see "custom-house bonds". Use-books imported for the use of schools, free-see distribution Use-see "olive oil," "imported," &c... Use for which goods are imported determined by the collector-see "peas' V. Vessels temporarily unused-see "tonnage tax Vessels-bills of sale, mortgages, &c., to be acknowledged and recorded. Value home, appraised or seized goods. Value of goods (wine) sold at auction from bonded store "Value," applied to merchandise, means market value at the time and place of appraisal. Vessel, cargo of, thrown overboard in United States waters Vessels, American, repaired in Canada, theu transferred to British subjects, no duty on.. Vessel, bill of sale of, recording. Vessel, foreign, lost, no refund Vessel in special occupation-see license and enrolment. Vessel, enrolment of, how often to be issued.. Vessels-owner's oath-see "marine papers". Vessels, fi hing, may carry cargo to British Provinces Vessel's manifest in coasting trade. Vessels less than 30 tons-see Alaska Vessels, repairs on, in a foreign country Vessels less than 30 tons burden, under the new law Vessel owned by a citizen of Sitka at the date of cession to U. S. may have an American register Vessel purchased from the government, change of name Vessels moored to wharves and used as store-rooms, not liable to tonnage tax and license fees Vessels, foreign, tonnage tax not to be refunded on loss of Vessels, number and tonnage of, entered and cleared, number of foreign vessels entered and cleared, &c.— Vessels transporting goods in bond will be considered the warehouse, without charge, during examination Mar. 14. 40 11,12 Mar. 16. 43 12 June 25. 158 49 May 26. 133 34 Voyage of importation-see allowance for damages on wrecked goods June 2. 139 44 Voyage of importation, continuity of, not broken by transhipment. Voyage of importation, moisture contracted on, excess in weight June 10. 144 45 Voyage of importation, no allowance to molasses soured on... W. Wads of wool. waste-50 cents per pound, and 35 per cent. ad valorem. Mar. Warehouse, bonded goods cannot be withdrawn from, for change of condition and returned. 18. 47 13 Warehouse, deterioration of goods in-see allowance. Dec. 7. 294 79 Warehouse, no claim for deficient quantity of goods in, to be allowed.. Warehouse and transportation-see unclaimed goods.. Warehousing and transportation combined in one entry. 1868. Weight, damage estimated by weighers' returns-see "average" Wines-see quantity, capacity, &c.. Wire, iron, galvanized telegraph, duty on.. Wire used in building international bridge, "not imported"-free.. Wool pickings from Canada-duty 10 cents per pound, and 11 per cent. ad valorem. Warehouses, instructions to special agents concerning—abstract K.. Waste wool, lining cotton gloves with.. Waters of United States, abatement of duties on cargo thrown overboard in. Watches, parts of-see steel spring.. Watches-personal effects-duty to be charged on all save one.. Weight, excess in, on account of moisture contracted on voyage of importation.. Weighing salt, fees for... Wharves, vessels moored to, used as store-room not liable to tonnage tax and license fees... Wines destroyed in redistillation-Internal Revenue Tax not refunded. Wines, champagne, no gauging fee exacted if invoiced in the customary quart or pint bottles. Witness fees-when witness is summond by supervising inspector, may to be paid by collector June No. Page. Wool, Cordova, rule for ascertaining duty on. Wood boats-see "enrolment and license." May 21. 128 33 Wool invoice, value of sacks to be included. Wool waste, lining cotton gloves with... Worms-see currants damaged by. Wrecked goods, allowance for damage on..... June Wrecked foreign vessel, no duty on hull, rigging, &c.-tonnage dues not refunded May 2. 139 44 Dec. 29. 314 83 Y. Yachts, vessels lees than 20 tons cannot be licensed as.. Feb. 18. 18 6 TO COLLECTORS OF CUSTOMS. TREASURY DEPARTMENT, FEBRUARY 21, 1868. I herewith enclose for your information and guidance a synopsis of sundry decisions rendered by this Department during the month of January last. Respectfully, H. McCULLOCH, Secretary of the Treasury. (1.) REPAIRS ON VESSELS IN A FOREIGN COUNTRY NOT ABSOLUTELY NEEDED TO REACH DESTINATION, PAY 50 PER CENT. AD VALOREM. That a vessel trading on the Northern, Northeastern, and Northwestern frontiers of the United States, not actually compelled by stress of weather in the regular course of her voyage to be repaired in a foreign country in order to secure the safety of the vessel to enable her to reach her port of destination, shall be required to pay an ad valorem duty of 50 per cent. on all repairs so made; and that a vessel which, after encountering a gale, is enabled to navigate the entire length of Lake Erie-past Detroit, where the necessary repairs could have been made, (a jib procured,) to the Welland Canal— should be enabled to make the shorter voyage from the Welland Canal to Oswego, and was therefore liable, as above, for a jib purchased at St. Catharine's, Canada West.—(A Letter to Messrs. Lyons & Finny, Oswego, N. Y., Jan. 2, 1868, under Sec. 23, Act July 18, 1866.) (2.) VESSELS LESS THAN 30, UNDER THE NEW, BUT OVER 30 TONS BY OLD ADMEASUREMENT, NOT LIABLE TO FORFEITURE FOR ENGAGING IN FOREIGN TRADE. That the act of May 6, 1864, for the admeasurement of vessels, having established a new rule for such admeasurement, and having repealed all acts and parts of acts inconsistent with its own provisions, the rules for admeasurement prescribed by Sec. 64 of the Act of March 2, 1799, are thereby repealed; and as the forfeiture of a vessel of less than 30 tons burden under Sec. 92 of said last-mentioned Act, for importing dutiable goods from a foreign port, is conditioned on a measurement under Sec. 64 of said Act, no forfeiture can attach for such importation to a vessel the tonnage of which is ascertained in accordance with the provisions of the Act of 1864, even though of less than 30 tons burden.--(To the Collector of Customs of Charleston, S. C., Jan. 7, 1868.) (3.) "FRUITS IN JUICE," SO STYLED, RETURNED BY APPRAISERS AS "FRUITS IN SYRUP," PAY 35 PER CENT. AD VALOREM. That "Fruits in Juice," so styled, returned by the Appraiser as "Fruits in Syrup," were correctly assessed by him at 35 per cent. ad valorem, that is, 30 per cent. under Section 22 of the Act of March 2, 1861, and 5 per cent. additional under Section 13 of the Act of July 14, 1862, as fruits preserved in sugar, brandy, or molasses, not otherwise provided for.”—(Letters to the Collector at New York of January 8 and 11, 1868.) (4.) "IRON COTTON TIES" PAY DUTY AS "HOOP IRON," 14 CENT PER POUND, "BEARD'S PATENT LOCK-TIE ” ONLY EXCEPTED. That "Iron Cotton Ties" are subject to a duty of 14 cent per pound, being classified as “Hoop Iron" in accordance with the Department's decision of August 24, 1867; and a buckle annexed by riveting or otherwise, and which can be detached by hand, or even cut off, whereby the balance of the "Tie," so styled, may be used as "Hoop Iron," will not class it "as a manufacture of iron not other wise provided for," because it may still be used as "Hoop Iron" with but little loss. The only "Iron Cotton Tie" at present classified as a manufacture of iron not otherwise provided for" is the "Tie" known as "Beard's Patent Lock-Tie," which was recognized as such for reasons stated in Department's decision of November 30, 1867.-(Letter to the Collector at New Orleans of January 17, 1868.) (5.) "MAGNETIC IRON SAND OR ORE" SUBJECT TO DUTY OF 20 PER CENT. AD VALOREM. That "Magnetic Iron Sand or Ore" inported from Canada is to be classified, on the basis of the Department's decision of September 25, 1867, as a "mineral and bituminous substance in a crude state not otherwise provided for," and is subject to a duty of 20 per cent. ad valorem.—(Letter to the Collector at Plattsburgh, New York, January 20, 1868.) (6.) LOGS, COSTS AND CHARGES ON-ESTIMATED FROM THE “STUMPAGE," AND INCLUDES CUTTING, HAULING, AND SCALING-ARE IMPORTED WHEN PUT IN "BOOM." That, to ascertain the dutiable value of logs cut in the province of New Brunswick and imported into the United States, the "stumpage" is to be taken at the place where the same are cut, and adding thereto the cost of cutting and hauling to the bank of the river, and the expenses of scaling and marking the same. The importation shall be considered as complete when they arrive at the place of manufacture and are put in "Boom," and the logs should then be entered and the duties paid thercon.-(Letter to the Collector at Eastport, Maine, January 10, 1868.) (7.) INSTRUMENTS INVALID FOR WANT OF STAMPS WHEN ISSUED, MADE VALID BY PAYMENT OF PENALTY, &c. That the penalty paid to make valid an instrument invalid for being issued without a stamp renders the same as valid to all intents and purposes as if stamped when made or issued. The penalty paid in such case is in the nature of a consideration; on receipt of which the Collector of Internal Revenue is authorized to do what no one else can do to give validity to the instrument. This applies to receipts as well as contracts, either party to which may have it made valid by payment of the penalty and stamp duty. If the Secretary has the power to remit the penalty in such cases, he deems it inexpedient to do so.—(Letter addressed to William B. Todd, Esq., January 28, 1868, Washington, D. C.) |