. 418 .238 Mark . 193 Haiti Gold and sil. ver. ver. Gourde...... India Rupee Lira ........ Yen.. $0.268 Gold: 10 and 20 crowns. Gold: condor ($9.647) and double-con dor. Silver: sucre and divisions. 4.943 Gold: pound (100 piasters), 5, 10, 20, and 50 piasters. Silver: 1, 2, 5, 10, and 20 piasters. .193 Gold: 20 marks ($3.859), 10 marks ($1.93). 193 Gold: 5, 10, 20, 50, and 100 francs. Silver: 5 francs. Gold: 5, 10, and 20 marks. 4.8667, Gold: sovereign (pound sterling) and *2 sovereign. Gold: 5, 10, 20, 50, and 100 drachmas. Silver: 5 drachmas. 965 Silver: gourde. . 199 Gold: mohur ($7.105). Silver: rupee and divisions. . 193 Gold: 5, 10, 20, 50, and 100 lire. Sil ver: 5 lire. 498 Gold: 5, 10, and 20 yen. Silver: 10, 20, and 50 sen. 1.000 Gold: dollar ($0.983), 272, 5, 10, and 20 dollars. Silver: dollar (or peso) and divisions. .402 Gold: 10 florins. Silver: 72, 1, and 2% florins. 1.014 Gold: 2 dollars ($2.027). . 268 Gold: 10 and 20 crowns. 077 Gold: 72, 1, and 2 tomans ($3.409). Sil ver: 74, %2, 1, 2, and 5 krans. 118 Silver: sol and divisions. 1.080 Gold: 1, 2, 5, and 10 milreis. Gold: imperial, 15 rubles ($7.718), and % imperial, 742 rubles ($3.859). Silver: 74, 7, and 1 ruble. 193 Gold: 25 pesetas. Silver: 5 pesetas. 268 Gold: 10 and 20 crowns. Gold: 5, 10, 20, 50, and 100 francs. Silver: 5 francs. Gold: 25, 50, 100, 250, and 500 piasters. 1.034 Gold: Peso. Silver: Peso and divi sions, Gold: 5, 10, 20, 50, and 100 bolivars. Silver: 5 bolivarg. . 454 * Value of the rupee to be determined by consular certificate. Respectfully, yours, B. F. BUTLER, Acting Director of the Mint. Hon. LYMAN J. GAGE, Secretary of the Treasury. TREASURY DEPARTMENT, Washington, D. C., July 1, 1898. 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 estimating the value of all foreign merchandise exported to the United States on or after July 1, 1898, expressed in any of such metallic currencies. L. J. GAGE, Secretary. (19592.) Clearance of vessels. [Telegram.] BUREAU OF NAVIGATION, Washington, D. C., July 1, 1898. COLLECTOR OF CUSTOMS, Chicago, Ill.: No law authorizes collector to refuse clearance to chartered vessel merely for reason that private persons concerned fail to show stamped charter to collector required by Schedule A of war-revenue act approved June 13, 1898. Attention is invited to section 13 of act. T. B. SANDERS, Acting Commissioner. (19593.) Phenacetin. Phenacetin dutiable under paragraph 67, act of July 24, 1897, as a medicinal prepara tion in the preparation of which alcohol is used. TREASURY DEPARTMENT, July 1, 1898. SIR : Referring to the Department's letter to you under date of the 3d ultimo (Synopsis 19433), in regard to the seizure of certain phenacetin as an illegal importation, and stating that, under Synopsis 9276 the article is a chemical compound dutiable at the rate of 25 per cent ad valorem, I have to inform you that the Department is advised that it is now classified at the principal ports under paragraph 67 of the act of July 24, 1897, as a medicinal preparation in the preparation of which alcohol is used. You will please be governed accordingly. Your attention is invited to Synopsis 19505. Respectfully, yours, W. B. HOWELL, (609 i.) Assistant Secretary. COLLECTOR OF CUSTOMS, Port Huron, Mich. (19594.) Instructions relating to the requirement in the war-revenue law that internal revenue stamps shall be affixed to certain imported articles. [Circular No. 125.] TREASURY DEPARTMENT, July 1, 1898. To collectors and other officers of the customs : The war-revenue law provides that on and after the first day of July, 1898, “there shall be levied, collected, and paid, for and in respect to the matters and things mentioned and described in Schedule B of this Act, manufactured, sold, or removed for sale, the several taxes specified or set forth in said schedule." SCHEDULE B. Medicinal proprietary articles and preparations : For and upon every packet, box, bottle, pot, or phial, or other inclosure, containing any pills, powders, tinctures, troches or lozenges, sirups, cordials, bitters, anodynes, tonics, plasters, liniments, salves, ointments, pastes, drops, waters, (except natural spring waters and carbonated natural spring waters), essences, spirits, oils, and all medicinal preparations or compositions whatsoever, made and sold, or removed for sale, by any person or persons whatever, wherein the person making or preparing the same has or claims to have any private formula, secret, or occult art for the making or preparing the same, or has or claims to have any exclusive right or title to the making or preparing the same, or which are prepared, uttered, vended, or exposed for sale under any letters patent, or trade-mark, or which, if prepared by any formula, published or unpublished, are held out or recommended to the public by the makers, venders, or proprietors thereof as proprietary medicines, or medicinal proprietary articles or preparations, or as remedies or specifics for any disease, diseases, or affection whatever affecting the human or animal body, as follows: Where such packet, box, bottle, pot, phial, or other inclosure, with its contents, shall not exceed, at the retail price or value, the sum of five cents, one-eighth of one cent. Where such packet, box, bottle, pot, phial, or other inclosure, with its contents, shall exceed the retail price or value of five cents and shall not exceed, at the retail price or value, the sum of ten cents, two-eighths of one cent. Where such packet, box, bottle, pot, phial, or other inclosure, with its contents, shall exceed the retail price or value of ten cents and shall not exceed at the retail price or value the sum of fifteen cents, threeeighths of one cent. Where each packet, box, bottle, pot, phial, or other inclosure, with its contents, shall exceed the retail price or value of fifteen cents and shall not exceed the retail price or value of twenty-five cents, five-eighths of one cent. And for each additional twenty-five cents of retail price or value or fractional part thereof in excess of twenty-five cents, fiveeighths of one cent. Perfumery and cosmetics and other similar articles : For and upon every packet, box, bottle, pot, phial, or other inclosure containing any essence, extract, toilet water, cosmetic, vaseline, petrolatum, hair oil, pomade, hair dressing, hair restorative, bair dye, tooth wash, dentifrice, tooth paste, aromatic cachous, or any similar substance or article, by whatsoever name the same heretofore have been, now are, or may hereafter be called, known, or distinguished, used or applied, or to be used or applied as perfumes or as applications to the hair, mouth, or skin, or otherwise used, made, prepared, and sold or removed for consumption and sale in the United States, where such packet, box, bottle, pot, phial, or other inclosure, with its contents, shall not exceed at the retail price or value the sum of five cents, one-eighth of one cent. Where such packet, box, bottle, pot, phial, or other inclosure, with its contents, shall exceed the retail price or value of five cents, and shall not exceed the retail price or value of ten cents, two-eighths of one cent. Where such packet, box, bottle, pot, phial, or other inclosure, with its contents, shall exceed the retail price or value of ten cents and shall not exceed the retail price or value of fifteen cents, three-eighths of one cent. Where such packet, box, bottle, pot, phial, or other inclosure, with its contents, shall exceed the retail price or value of fifteen cents and shall not exceed the retail price or value of twenty-five cents, fiveeighths of one cent. And for each additional twenty-five cents of retail price or value or fractional part thereof in excess of twenty-five cents, five-eighths of one cent. Chewing gum or substitutes therefor: For and upon each box, carton, jar, or other package containing chewing gum of not more than one dollar of actual retail value, four cents; if exceeding one dollar of retail value, for each additional dollar or fractional part thereof, four cents; ander such regulations as the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, may prescribe. Sparkling or other wines, when bottled for sale, upon each bottle containing one pint or less, one cent. Upon each bottle containing more than one pint, two cents. That all articles and preparations provided for in this schedule which are in the hands of manufacturers or of wholesale or retail dealers on the first day of July, eighteen hundred and ninety-eight, shall be subject to the payment of the stamp taxes herein provided for, but it shall be deemed a compliance with this Act as to such articles on hand in the hands of wholesale or retail dealers as aforesaid who are not the manufacturers thereof to affix the proper adhesive tax stamp at the time the packet, box, bottle, pot, or phial, or other inclosure with its contents is sold at retail. SEC. 22. That any maker or manufacturer of any of the articles or commodities mentioned in Schedule B, as aforesaid, or any other person who shall sell, send out, remove, or deliver any article or commodity, manufactured as aforesaid, before the tax thereon shall have been fully paid by affixing thereon the proper stamp, as in this Act provided, * * * shall be deemed guilty of a misdemeanor, and upon conviction thereof shall pay a fine of not more than five hundred dollars, or be imprisoned not more than six months, or both, at the discretion of the court, together with the forfeiture of any such article or commodity. SEC. 24. That the stamp taxes prescribed in this Act on the articles provided for in Schedule B shall attach to all such articles and things sold or removed for sale on and after the said first day of July, eighteen hundred and ninety-eight. Every person, except as otherwise provided in this Act, who offers or exposes for sale any article or thing provided for in said Schedule B, whether the article so offered or exposed is of foreign manufacture and imported or of domestic manufacture, shall be deemed the manufacturer thereof, and shall be subject to all the taxes, liabilities, and penalties imposed by law for the sale of articles without the use of the proper stamp denoting the tax paid thereon; and all such articles of foreign manufacture shall, in addition to the import duty imposed on the same, be subject to the stamp tax prescribed in this Act. * * * In order that the practice at the several ports shall be uniform, officers of the customs are instructed that, with the advice and approval of the Commissioner of Internal Revenue, it is held that, inasmuch as section 24 of the war-revenue law provides that every person, except as otherwise provided for, who offers or exposes for sale any article or thing provided for in said Schedule B, whether the article so offered or exposed is of foreign manufacture and imported, or of domestic manufacture, shall be deemed the manufacturer thereof; and as the penalties prescribed in said law are incurred by any manufacturer who shall "sell, send out, remove or deliver any article or commodity before the tax thereon shall have been fully paid by affixing thereon the proper stamp," therefore, importers are made amenable as manufacturers to the requirements and penalties of the law. The practice of designating certain packages for examination by the appraiser, under the provisions of section 2901, Revised Statutes, and of delivering the remainder of the importation directly to the importer, after the duties have been paid or secured to be paid, will be continued by chief officers of the customs, without regard to the stamping of the contents under the war-revenue law, the enforcement of the latter statute being distinct from the collection of customs dues and devolving upon the officers of the Bureau of Internal Revenue. The exceptions to this rule are found in the proviso to section 24, which is as follows: Provided further, That internal revenue stamps required by existing law on imported merchandise shall be affixed thereto and canceled at the expense of the owner or importer before the withdrawal of such merchandise for consumption, and the Secretary of the Treasury is authorized to make such rules and regulations as may be necessary for the affixing and canceling of such stamps, not inconsistent herewith. The stamps which, under the law existing prior to June 13, 1898, were affixed under customs supervision, such as the taxes on cigars, snuff, and tobacco, will accordingly continue to be affixed and canceled under the present law before the withdrawal of the merchandise for consumption. Under the requirements of the act of June 30, 1864, it was a common practice of importers to supply manufacturers abroad with internal revenue stamps, so that these might be affixed to the respective articles before shipment from abroad. As such practice would avoid the inconvenience and delay attending the process of affixing the stamps in this country, it seems probable that it will be generally adopted, and care should be taken in the examination of articles by the appraising officers that such stamps shall not be obliterated or removed. W. B. HOWELL, Assistant Secretary. |