whom they have intercourse, in order that merchants, shippers, and masters of vessels may be duly informed, by the proper authority, of their duty in the premises. I am not aware that these regulations have ever been communicated to the Government of the United States, or that any notification of them has been given by the Spanish government other than that published in the Havana by the intendente de hacienda in May last, and by him since furnished to the consuls residing there.

"Persuaded of the justice of the considerations presented in the name of my Government, which so much desires to remove every obstacle to free and advantageous intercourse between the two countries, I trust that it may be agreeable to the government of his highness, the regent, to cause the regulations prescribed in the circular of the intendente de hacienda to be revised and amended, so that they may bear less oppressively upon the masters of foreign vessels, and that the penalties imposed upon masters of American vessels for mere irregularities in matters of form, where no willful neglect or intent to defraud the revenue appears, may be revoked; and that the fines actually paid by masters of American vessels for alleged violations of the regulation requiring the Spanish tonnage to be borne on the manifests of American ships may be refunded to the parties concerned.

"I improve this occasion to renew to your excellency the assurances of my most distinguished consideration."

This note was not answered until the 4th of February, 1871, but meanwhile some important correspondence had taken place in Cuba.

On the 19th of August, 1870, the intendente at Havana issued a further circular, in explanation of his circular of the 16th of May, 1870. The following is a translation:

[Translation.]

"INTENDENCY-GENERAL OF THE HACIENDA.

"In a circular from this intendency of the 16th of May last, published in the Gaceta of the 18th of the same month, it was ordered that in order to release masters of vessels from fines which they had incurred on account of informalities in their manifests, or for not having presented them, together with the manifest certified by the consul, thus failing to comply with the regulations they should observe, according to an order of the provisional government of 11th of November, 1868, it was necessary for them to prove that they had been in no port of this island since the 19th of December, 1868, the date of the going into effect of the said order. It was also ordered that the justincatory proof should consist of certificates issued by the captains of the qualified ports of the island, which the consignees of the vessel should present within thirty days, counting from the date of the notice of the imposed fine; but as various petitions have been presented as to the difficulty and cost in many cases of procuring this proof, this intendency, desiring to give commerce and navigation all the facilities compatible with law and the interests of the treasury, after having heard the reports of the cen tral section of customs and the board of finance, has decreed that custom-houses shall consider as sufficient proof for the purpose indicated a certificate of the consul of the port where the vessel enters, in which shall be stated that, according to an examination of the log or log-books presented to him for that purpose by the master, said vessel has not been in any port of the island since the 19th of December, 1868; the consuls being also at liberty to exact such data as they may consider necessary to certify with exactness upon the subject."

Notwithstanding the notice that three manifests would not be required, the authorities in Cuba continued to demand them. When complaint was made of their conduct in this respect the intendente made the following reply:

[Translation.]

"INTENDENCY-GENERAL OF THE PUBLIC TREASURY.

"Your polite communication of 24th October, in answer to that of this intendency of 21st of the same month, relative to the fine imposed by the custom-house at Manzanillo on the American brig Queen of the South, has been received, and in view of which I have to state that masters of vessels are obliged to deliver to the Spanish consul or vice-consul at the port of departure a 'sobordo' in duplicate, who returns one to the master, and the other is forwarded directly to this intendency.

“Upon arrival at this island the said ‘sobordo,' certified by the consul, must be pres sented, and also a general manifest of the cargo. If you refer to the laws prescribed for the government of masters and supercargoes of vessels engaged in the import trade with this island, you will be convinced that the fine was justly imposed; but as the two words sobordo and manifesto have the same signification in English and Spanish

it happens that masters of vessels, upon clearing at foreign ports, deliver two manifests or 'sobordos' to the consul, under the belief that no other documents are required at these custom-houses; but as two are required, one certified by the consul (the duplicate of which is retained by the consul for this intendency) and a second without this requisite, an impression is created that triplicate manifests are exacted here, whereas two only are required, and for this are imposed fines upon those who neglect to present the second one, and gives rise to such reclamations as that made by the master of the Queen of the South.

"The decree to which you refer as published in the Diario de la Marina, and which was communicated to the Minister of State at Washington, ordering the return of all fines imposed for the non-presentation of a third manifest, having been dictated in a mistaken supposition, has been annulled by another under date the 21st of September, ultimo, which I now transcribe to you, and its perusal will show that the authorities of this island were acting in compliance with their duty in imposing the fines; but as they have been remitted for reasons of equity, and because the faults committed did not reveal an intention to commit fraud, as this intendency had indicated, I am pleased that this question has been thus satisfactorily settled, and I can assure you that the fine of one thousand escudos ($500) imposed on the master of the above-referred-to vessel will be returned as soon as the collector at Manzanillo remits the certificate of entry, which is applied for this day. "God preserve you many years.

"Havana, November 3, 1870.

"The ACTING CONSUL-GENERAL of the United States."

[Translation.]

"J. EMILIO DE SANTOS.

"INTENDENCY-GENERAL OF THE PUBLIC TREASURY.

"The following order was received from the ministry of ultramar, by his excellency the superior political governor, under date the 21st of September ultimo:

""YOUR EXCELLENCY: In view of the official letters of your excellency, Nos. 490, 501, 504, and 509, relative to the fines imposed by the custom-houses of that island on the British schooner Island Belle, and on the vessels Belle Louisa, Evening Star, Carrie Donglas, Castilla, Carlton, Sarah Anne, Martha, and Queen of the South, some of which fines had already been remitted by your excellency, and considering that all have been imposed in accordance with ruling legislation, his highness has been pleased to order that it be made known, as has been by order of this date, to the minister of state, with the view that it may be communicated to the claimants that the authorities of that island have complied, as they always do, with their duty. Moreover his highness, for reasons of equity and the fact that the faults committed do not reveal fraudulent intentions, has been pleased to order that the fines referred to be restored.'

"And I communicate the same to you for your information, informing you also that under this date the order has been given to the collector of customs at Manzanillo for the return of the certificate of the entry of $500 fine, exacted by that custom-house of the American brig Queen of the South, and which has been remitted by the government of his highness.

"God preserve you many years.

"Havana, November 2, 1870.

"The CONSUL-GENERAL of the United States."

"J. EMILIO DE SANTOS.

On the 4th February, 1871, the minister for foreign affairs at Madrid replied thus to General Sickles's note of July 16, 1870:

"MY DEAR SIR: "Captains of foreign vessels are no longer required to declare the tonnage of their Vessels in Spanish measure, it being sufficient on the first voyage for them to make such declaration in conformity with the builder's measurement, or according to the measurement of the respective nations to which they belong, being, however, obliged thereafter to show certificates of the measurement that shall have been used for the collection of tonnage-dues, as laid down in the order of 9th of July last.

"Respecting fines inflicted on captains of vessels for informalities in their manifests, or for not having presented them, in addition to the cargo list certified by the Spanish consul at the port from whence they sail, considering that in these omissions there was

no intention to defraud, the said fines have been remitted in those cases in which the vessels had entered the ports of the island of Cuba since the 19th December, 1868, that being the date when the order of the provisional government, of the 11th of November then last past, commenced to be in force.

"The evidence hitherto required to exonerate the masters of foreign merchant-vessels having been the occasion of reclamations, the administration has taken the matter into consideration, and instead of demanding certificates of the port captains, as heretofore, it is now ordained that a certificate shall be furnished from the consul at the port of arrival, showing that, according to the log-book, the vessel had not before entered a port of the island, the consuls being at liberty to ask from the captains such other facts as may appear necessary to certify with exactitude upon the matter. The fines were legally inflicted, and in remitting them the government has acted in conformity with sentiments of equity and deference. Your excellency will, therefore, understand that captains subjected to fines have the means to exempt themselves from payment if they fulfill the conditions indicated.

"Touching the request to modify the regulations in force, it will be taken into consideration by the board engaged in the compilation of the new orders and regulations for the customs of the colonies, which will endeavor to conciliate as far as possible the interests of legitimate commerce with those of the public treasury.

*

*

"The MINISTER PLENIPOTENTIARY of the United States."

"C. MARTOS.

The reforms and ameliorations which were apparently contemplated at the time when this note was written not having been carried out in practice in Cuba, General Sickles, on the 28th day of November, 1872, addressed the following note to the minister for foreign affairs:

"LEGATION OF THE UNITED STATES OF AMERICA,

"Madrid, November 27, 1872.

"SIR: I have the honor to bring to the notice of your excellency, in compliance with instructions from my government, some further representations respecting the penalties imposed by the customs authorities in Cuba for alleged violations of the royal order of July 1, 1859, and the several decrees and regulations subsequently issued in the execution thereof. Your excellency will, perhaps, remember the communication on this subject that I had the honor to address to the ministry of state on the 15th of July, 1870, as I recall with great pleasure the satisfactory reply thereto, received from your excellency on the 4th of February, 1871. It has, however, unfortunately hap pened, although without the least responsibility attaching to your excellency, that the promised relief of foreign vessels employed in the commerce with Cuba from the vexatious and exorbitant fines for unintentional errors and omissions as to matters of mere form in ships' manifests has not been fulfilled. In truth, under a recent circular of the intendente-general, dated September 18, it appears, as I regret to state, that American ship-masters are more frequently than ever subject to severe fines imposed by subordinate customs officers, following possibly the literal text of their instruc tions, without the least evidence of any intent to defraud the revenue or to disregard the necessary requirements of customs regulations.

"With reference to the suggestions made in my former communication respecting the modification of the royal order of 1859, the original source of nearly all these reclamations, your excellency kindly informed me in the note I had the honor to receive under date of February 4, 1871, that my representations would be referred to the junta, then engaged in compiling new ordinances for the ultramarine provinces, in order that the interests of lawful commerce might as far as possible be reconciled with those of the public treasury. It seems, however, from the recent circular of the intendente-general that no redress through the action of the junta has yet been granted.

"Your excellency was likewise good enough to assure me in the same communication that the government of His Highness the Regent, moved by the sentiments of equity and consideration that so much distinguished it, would concede the remission of certain classes of penalties incurred by reason of the over-zealous application of the royal order of 1859, and in which it was admitted that just grounds of reclamation had been shown. Your excellency will learn, I am sure, with equal surprise and regret, that the restitution thus ordered has not been made effective, although the reclamations have been presented severally in due form. The consul-general of the United States at Havana reports, for example, among numerous instances, that of the series of fines imposed on vessels of the United States since 1868, and which were condoned by the action of the minister of ultramar, communicated to me in your excellency's note of February 4, 1871, none have been refunded. Nor does it appear that, apart from the relaxation of the rule requiring the tonnage of foreign vessels to be expressed in Spanish measurement, there has been any essential amelioration of the unjust and vexations exactions that have grown into usage since the revival of the almost obsolete order of

July 1, 1859. Indeed I may state that it is the concurrent testimony of persons engaged in foreign commerce with Cuba that it is extremely difficult for any ship-master to make out a manifest of an assorted cargo in which a pretext may not be found for a penalty predicated on some deviation from the strict requirements of the existing regulations.

In commending to your excellency the expediency of a revision of the present customs procedure in Cuba, so that the important commerce with that island may be relieved of useless burdens, I am instructed to bring to the notice of His Majesty's government the practice of the revenue authorities of the United States in analogous cases, in the hope that in a spirit of reciprocity the same circumspection may be practiced in Cuba. Before enforcing upon any foreign vessel the penalties prescribed for irregularities or omissions in manifests, collectors of customs are required to consult the Treasury Department. This rule, which is embraced in article 4, part 3, of the revised regulations of that Department, is uniformly observed in the United States, with respect to all foreign shipping, thereby assuring greater care in the investigation of complaints, and protecting foreign ship-masters from the indiscretions of subordinate functionaries.

"It may be confidently assumed that the intendente-general of Cuba, an officer of high character, clothed with ample powers for the establishment of customs rules and regulations, is at once the proper authority as well for the imposition as for the removal of penalties. At present, fines are inflicted by inferior officials in any of the ports of the island; payment is demanded before any appeal can be made to superior authority; and experience has shown that the process of recovering a penalty once paid, no matter how clear may be the right to restitution, is an endless proceeding, usually abandoned after fruitless efforts. With more discrimination in the use of the power to impose fines, most of these reclamations might be avoided. A very large proportion of the penalties collected from American ship-masters in Cuban ports are imposed without evidence of any intent to defraud the revenue or to violate the law, and it may be safely asserted that if in such cases the intendente-general had been consulted before the infliction of the fine, by a reference of the case to his department, such instances of injustice could not have happened.

"I have, therefore, to request that His Majesty's government will take into further consideration the representations made in my note of July 16, 1870, and those now respectfully brought to its notice, to the end that restitution be made of the fines heretofore admitted to have been imposed improvidently; that the existing customs ordinances in Cuba may be reviewed by competent authority, with the same just disposition shown in the recent action of the Spanish hacienda to discriminate between mere errors of form and cases of culpable transgression; and that the power to exact penalties on foreign shipping in Cuba may be reserved to the intendente-general, in analogy to the considerate and deferential practice observed by my Government in like cases. "I avail myself of the opportunity to repeat to your excellency the assurances of my most distinguished consideration.

"His Excellency the MINISTER OF STATE."

"D. E. SICKLES.

That there has been no real amelioration in Cuba is shown by the following extract from a dispatch from the consulate-general, dated October 30, 1872; on the contrary, the objectionable REGULATIONS of 1859 are prescribed and enforced with little alteration or modification:

"I transmit here with three copies of what are styled the 'Regulations for the guidance of captains and supercargoes of Spanish as well as foreign vessels,' &c., &c. These 'regulations' are a recapitulation of the royal order of 1st July, 1859, put into force on the 1st July, 1867, which has so frequently been referred to in communications from this office. It seems unnecessary to call the Department's attention to the ambiguities, contradictions, and absurdities contained in this document. The so-called translation into English is quite as intelligible as the original in Spanish. Under these regulations, fines are imposed for the following offenses:"

For omitting to express class of vessel, whether ship, bark, brig, &c., $25. "For omitting the nationality of the vessel, it is not sufficient to state the brigof Boston; the master must state the American brig — of Boston; the penalty of such omission is $25.

"For omitting name of the vessel, $25.

For omitting to state the exact Spanish tonnage measurement, $25.

For omitting master's name, $25.

“For omitting the port or ports from whence arriving, $25.

"For omitting the name of the shipper or shippers, each omission, $25.

"For omitting names of consignee or consignees, each omission, $25. "For omitting to state the kind of package, $25.

"For omitting to state in writing, as well as in figures, the quality, or number of packages or pieces, $25.

For omitting marks and numbers, although the packages may have neither, $25.

"For omitting to state the generic class of the effects manifested-such as wooden hoops, iron nails, &c.-$25.

"For omitting to state the gross weight of different items, $25; and other penalties for discrepancies in weights. If goods are to go into bond, or are in transit, and not so stated, $25.

"For omitting to state at the foot of the manifest that the vessel brings no other cargo, although she may be in ballast, $25.

"For omitting to give the weights and measurements in the decimal or French system, $25 each omission.

"For omitting to manifest any goods that the crew may have in their possession, $25.

Omitting to note the surplus stores, $25.

"Omitting to state the arms and ammunition on board, $25.

"Omitting to state the quantity of coals on board, if the vessel is a steamer, $25. Omitting to deliver the manifest the moment of the visit, $200.

"For manifesting goods to order, whether or not so required by the bills of lading, $25.

"If the manifests have not been authenticated by the Spanish consul, a fine of $100 is imposed. In a case where the Spanish consul had neglected to impress his seal on the manifest, it was held by the customs officials at Matanzas that there was no authentication, and the vessel was fined accordingly.

"For omitting in the manifest any of requisites of Rule 1, (?) $25.

"In addition to the consular manifest, called 'sobordo,' another simple manifest, not authenticated, is required; this requisite is not clearly provided for in the royal order and only inferred from the second paragraph of Rule 7; nevertheless a failure to produce it subjects the master to a penalty of $500. Numbers of our vessels have been subjected to these exorbitant fines. Any erasure, alteration, or interlineation, subjects the master to a charge of forgery.

"I know of no instances where this penalty has been enforced. A fine of $25 is usually imposed for each defect.

The presentation of the consular manifest is obligatory in all the ports of the island at which the vessel may touch, for orders or in distress.

"Rule 12 provides that the master who does not declare the exact Spanish tonnage, shall pay the expense of admeasurement, should there result an excess of 10 per cent. The rule is inconsistent with the first paragraph of Rule 1.

"All goods omitted in the manifests are confiscated, and a penalty of double duties imposed on the master, and if the duties should exceed $400, the vessel, freight-money, &c., will be confiscated.

"For every package missing, upon the discharge of a vessel, a fine of $200 is imposed.

"For discharging goods without permits, a fine of $1,000 is imposed.

"Articles 16, 23, and 26 provide for penalties which are not clearly defined. "Vessels coming from a port where there is no Spanish consular officer are required to have their manifests verified by three merchants, who will also certify that no such officer resides at the place, or within a radius of thirty kilometers; if omitted, a penalty of $100 is imposed. There is no provision for this penalty in the regulations, but the fine is frequently imposed notwithstanding.

"The mail-steamer Crescent City, of and from New York, arrived here on the 15th instant, the day upon which the circular of the intendente, referred to in my No. 123, went into effect. Her manifest comprises fifty-eight items, and a fine of $25 has been imposed for each, and one of $500 for want of the consular authentication, which, hitherto, has not been required of mail-steamers.

*

"I availed myself of the opportunity to urge upon the intendente the suspension of the royal order of July 1, 1859, in view of the gross injustice it inflicts upon foreign commerce, while experience has shown the impossibility of ship-masters making out their manifests in accordance with its provisions, and not incur some one of its unmerous penalties. I acquainted him with the instructions of the Treasury Department of the United States relative to fines upon foreign vessels for want of manifests; that such fines were not enforced without consulting the Department, and I asked that the same considerations be extended to our vessels, in the out-ports of the island, where it had been customary to impose fines and exact their payment before appeal could be made to the central authority.

"I also called his attention to the fines imposed on our vessels at Manzanillo, in 16, which General Lersundi had ordered to be restored more than four years ago, and which had never been carried out by the proper department of the intendency. He took note of my suggestions and promised that they should have due attention.

"It is due to this officer to state that upon his arrival here he found the greatest demoralization in his department, and that he is endeavoring faithfully to effect reforms therein. He makes, however, the usual mistake of his predecessors in supposing that any of these irregularities are to be attributed to the masters of foreign vessels.