· further, That no cotton goods having more than two hundred threads to the square inch, counting the warp and filling, shall be admitted to a less rate of duty than is provided for goods which are of that number of threads. (716.)

470. Fourth. On spool thread of cotton,* six cents per dozen spools, containing on each spool not exceeding one hundred yards of thread, and, in addition thereto, thirty per centum ad valorem; exceeding one hundred yards, for every additional hundred yards of thread on each spool or fractional part thereof, in excess of one hundred yards, six cents per dozen, and thirty-five per centum ad valorem. [On cotton thread or yarnt when advanced beyond single yarn, by twisting two or more stran is together, if not wound upon spools, four (4) cents per skein or hank of eight hundred and forty (840 yards, and thirty per cent. ad valorem.] (62, 252, 620, 716.)

SECTION 2. From and after the day when this act takes effect, in addition to the duties heretofore imposed by law on the importation of the articles mentioned in this section, there shall be levied, collected, and paid the following duties and rates of duty, that is to say:

471. [On brandy, rum, gin, and whiskey, and on cordials, liquors, [liqueurs,] arrack, absynthe, and all other spirituous liquors and spirituous beverages, fifty cents per gallon, of first proof and less strength, and shall be increased in proportion for any greater strength that [than] the strength of first proof] (328,588, 589.) On spun silk for filling in skins or cops, ten per centum ad valorem. (378.) On iron bars for railroads or inclined planes, ten cents per one hundred pounds. (171, 334.) On wrought-iron tubes, one cent per pound. (349.)

472. SECTION 3. From and after this act takes effect, in lieu of the duties heretofore imposed by law on the importation of the articles mentioned in this section, there shall be levied, collected, and paid the following duties and rates of duty, that is to say: [On cotton, five cents per pound] (549); on illuminating oil and naphtha, benzine, and benzole, refined or produced from the distillation of coal, asphaltum (394), shale, peat, petroleum, or rock-oil, or other bituminous substances (94) used for like purposes, forty cents per gallon; on crude petroleum, or rock-oil, twenty cents per gallon ; on crude coal-oil, fifteen cents per gallon; on tobacco stems, fifteen cents per pound; on ready-made clothing of silk, or of which silk shall be a component material of chief value, sixty per centum ad valorem ; on quicksilver, fifteen per centum ad valorem.

4726. SECTION 4. That section fifteen of an act entitled "An act increasing temporarily the duties on imports, and for other purposes," approved July fourteen, eighteen hundred and sixty-two, be, and the same hereby is, amended so as to impose a tax or tonnage duty of thirty cents per ton, in lieu of "ten cents," as therein mentioned: Provided, That the receipts of vessels paying tonnage duty shall not be subject to the tax provided in section one hundred and three of "An act to provide internal revenue to support the government, to pay interest on the public debt, and for other purposes," approved June thirtieth, eighteen hundred and sixty-four, nor by any act amendatory thereof: Provided, further, That no ship, vessel, or steamer, having a license to trade between different districts of the United States, or to carry on the bank, whale, or other fisheries, or on [nor] any ship, vessel, or steamer to or from any port or place in Mexico, the British provinces of North America, or any of the West India islands, or in all these trades, shall be required to pay the tonnage duty, contemplated by this act, more than once a year.

473. SECTION 5. The term "statuary," as used in the laws now in force im

In the case of an importation of four hundred and seventy-eight tin boxes containing spool cotton, it was found that the spool cotton had been purchased by the dozen spools and not by the box, and afterwards put into the boxes by the purchaser at his own expense to prevent damage on the voyage. Held, "that the boxes do not enter into the market value or form part of the wholesale price of the spool cotton at the period of exportation." (March 29, 1866, New York.)

In a letter of February 15, 1866, to the United States appraisers at New York, the Secretary of the Treasury held, that in regard to this last provision, "the intent of the lawmakers must have been to refer to particular kinds of thread or yarn which were imported in skeins or hanks of eight hundred and forty yards each according to Prescott's standard; that is, to the particular kinds of threads or yarns which were imported to be 'spooled' in this country, thus escaping the specifio duty;" and he directed the clause to be so construed.

Residuum of petroleum or petroleum tar (so called), when its specific gravity, as tested by an oilometer, is over 200 Beaume, shall be classified as crude petroleum, and subject to duty of 20 cents per gallon, under the provisions of the 3d section of the act of March 3d, 1865, as construed by section 20, act of August 30, 1842. If under 20° it pays 20 per centum ad valorem duty. (Oct. 3, 1871, Susp. Bridge.)

posing duties on foreign importations, shall be understood to include profes. sional productions of a statuary or of a sculptor only (81, 161, 305).

4736. SECTION 6. [There shall be hereafter collected and paid on all goods, wares, and merchandise of the growth or produce of countries [east] of the Cape of Good Hope (except raw cotton and raw silk, as reeled from the cocoon, or not further advanced than tram,* thrown, or organzine), when imported from places west of the Cape of Good Hope, a duty of ten per centum ad valorem, in addition to the duties imposed on any such article when imported directly from the place or places of their growth or production.]† (454.)

474. SECTION 7. In all cases where there is or shall be imposed any ad valorem rate of duty on any goods, wares, or merchandise imported into the United States, and in all cases where the duty imposed by law shall be regulated by, or directed to be estimated or based upon, the value of the square yard, or of any specified quantity or parcel of such goods, wares or merchandise, it shall be the duty of the collector, within whose district the same shall be imported or entered, to cause the actual market value, or wholesale price thereof, at the period of the exportation to the United States, in the principal markets of the country from which the same shall have been imported into the United States, to be appraised, and such appraised value shall be considered the value upon which duty shall be assessed. That it shall be lawful for the owner, consignee, or agent of any goods, wares, or merchandise, which shall have been actually purchased, or procured otherwise than by purchase, at the time, and not afterwards, when he shall produce his original invoice, or invoices, to the collector and make and verify his written entry of his goods, wares, or merchandise, as provided by section thirty-six of the act of March two, seventeen hundred and ninety-nine, entitled "An act to regulate the collection of duties on imports and tonnage," to make such addition in the entry to the cost or value given in the invoice as in his opinion may raise the same to the actual market value or wholesale price of such goods, wares, or merchandise, at the period of exportation to the United States, in the principal markets of the country from which the same shall have been imported; and it shall be the duty of the collector, within whose district the same may be imported or entered, to cause such actual market value or wholesale price to be appraised in accordance with the provisions of existing laws, and if such appraised value-shall exceed by ten per centum or more the value so declared in the entry, then, in addition to the duties imposed by law on the same, there shall be levied, collected, and paid a duty of twenty per centum ad valorem on such appraised value: Provided, That the duty shall not be assessed upon an amount less than the invoice or entered value, any act of Congress to the contrary notwithstanding:

* "When 'China tram' is advanced in England from 'singles' to 'tram,' and then imported to the United States, its distinctiveness is not lost or merged in its new condition, but is subject to the additional duty of ten per centum." (July 9, 1863, N. Y.)

The Treasury Department holds "that by 'countries beyond the Cape of Good Hope' is meant all countries with which we carry on commercial intercourse by means of vessels passing by or around the Cape of Good Hope in a westwardly direction when sailing to this country, and which, in the ordinary course of navigation, are reached from here and from England by vessels passing by or around the Cape of Good Hope eastwardly; and that all goods, wares, and merchandise of the growth or produce of countries beyond the Cape of Good Hope, when imported from places this side of the Cape of Good Hope, are subject to the additional duty of ten per cent., unless their character, quality, and condition be entirely changed by manufacture or otherwise. For example, Manilla hemp, if manufactured into cordage in England, would not on the importation of said cordage into this country be subject to the additional duty of ten per cent.; in such a case its distinctiveness as hemp would be merged in its new condition." (April 24, 1863, N. Y.)

"The 14th section of the act of 1862 did not, in its latter clause, include articles previously exempt; it only provided that the duty laid by the first clause should be in addition to existing duties imposed on such articles when imported directly from their place of growth or production." (Haddon vs. The Collector, 5 Wall. 107.) The additional duty of ten per centum ad valorem, assessed on Surat cotton imported from Liverpool, was held to be "strictly in accordance with" section 14 of the act of 1862. (April 23, 1863. Boston.)

Secondhand gunny bags, badly worn, &c., do not lose their distinctiveness, so as to exempt them from the additional duty on importation from places this side of the Cape of Good Hope. (May 1, 1863. N. Y.)

A vessel from Shanghai destined to Montreal, Canada, arriving, was sent to New York without breaking bulk. Heid, that the voyage ceased on its arrival at Montreal, that being its destination; and that the new voyage to New York subjected its cargo to the additional duty of ten per centum. (May 12, 1865. W. B. H.)

"Goods the production of countries beyond the Cape of Good Hope, coming from places this side, which they have reached by overland route, &c., are not liable to the additional ten per centum duty." (September 23, 1863; also July 11, 1865, to McK. & R.)

See also note to 183.

Essential oils, the product of countries east of the "Cape," when rectified in and imported from countries west thereof, are liable to the discriminating duty. (May 27, 1872. M. H. & Co., Syn. Series, 1131.)

If the papers presented at the custom-house by the importer show that the goods were originally destined for the United States, and that their arrival at and transhipment in the country west of the Cape were only an incident in the voyage of importation, the discriminating duty would not apply, the voyage being considered continuous. (Oct. 21, 1871. E. G., Syn. Series, 940. See also Regs. 1874, art. 470.)

And provided, further, That the sections twenty-third and twenty-fourth of the act approved June thirtieth, eighteen hundred and sixty-four, entitled "An act to increase duties on imports, and for other purposes," and all acts and parts of acts requiring duties to be assessed upon commissions, brokerage, costs of transportation, shipment, transhipment, and other like costs and charges incurred in placing any goods, wares, or merchandise on shipboard, and all acts or parts of acts inconsistent with the provisions of this act, are hereby repealed.

475. SECTION 8. So much of an act entitled "An act to authorize protection to be given to citizens of the United States who may discover deposits of guano," approved August eighteen, eighteen hundred and fifty-six, as prohibits the export thereof, is hereby suspended in relation to all persons who have complied with the provisions of section second of said act for two years from and after July fourteenth, eighteen hundred and sixty-five.

4756. SECTION 9. This act shall take effect on and after the first day [of] April, eighteen hundred and sixty-five.

476. SECTION 10. [That so much of sections thirty-nine, forty, forty-one, forty-two, fortythree, and forty-four (2 to 2f) of the act entitled "An act to regulate the [collection of] duties on imports and tonnage," approved March second. seventeen hundred and ninety-nine, as requires the branding or marking and certifying of casks, chests, vessels, and cases containing distilled spirits, or teas, be and the same is hereby revived, to be executed under such rules and regulations as shall be prescribed by the Secretary of the Treasury.] (496.)

4766. SECTION 11. [Flax and hemp machinery and steam agricultural machinery, as designated in section 21 [twenty-one] of the act to increase duties on imports, and for other purposes," approved June thirtieth, eighteen hundred and sixty-four, may be imported free from duty for one year from the passage of this act.]

477. SECTION 12. In all proceedings brought by the United States in any court for due recovery as well of duties upon imports alone as of penalties for the nonpayment thereof, the judgment shall recite that the same is rendered for duties, and such judgment, interest, and costs shall be payable in the coin by law receivable for duties, and the execution issued on such judgment shall set forth that the recovery is for duties, and shall require the marshal to satisfy the same in the coin by law receivable for duties; and in case of levy upon and sale of the property of the judgment debtor, the marshal shall refuse payment from any purchaser at such sale in any other money than that specified in the execution.

478. SECTION 13. That the eighth section of the act of March twenty-third, [eight] eighteen hundred and fifty-four, "to extend the warehousing system by establishing private bonded warehouses, and for other purposes," (Post, pt. 3, p. 90) which authorized the Secretary of the Treasury, in case of the actual injury or destruction of goods, wares, or merchandise by accidental fire or other casualty, while in warehouse under bond, &c., to abate or refund the duties paid or accruing thereon, be extended so as to include goods, wares, or merchandise injured or destroyed in like manner while in the custody of the officers of the customs, and not in bond, and also to goods, wares, and merchandise so injured or destroyed after their arrival within the limits of any port of entry of the United States, and before the same have been bonded [landed] under the suspension [supervision] of the officers of the customs: Provided, That this act shall apply only to cases arising from and after its passage, and to cases where the duties have not already been paid.

MARCH 6, 1866.

(U. S. STATUTES AT LARGE, VOL. XIV, p. 3.)

CHAP. XII.—An Act to amend an Act entitled "An Act to prevent the Spread of foreign Diseases among the Cattle of the United States," approved December eighteenth, eighteen hundred and sixty-five.

4786. That an act entitled "An act to prevent the spread of foreign diseases among the cattle of the United States," approved December eighteenth, eigh

teen hundred and sixty-five, is hereby amended so as to read as follows: "That the importation of neat cattle and the hides of neat cattle from any foreign country into the United States is hereby prohibited: Provided, however, That the operation of this act, or any part thereof, shall be suspended as to any foreign country or countries, or any parts of such country or countries, whenever the Secretary of the Treasury shall officially determine, and give public notice thereof, that such importation will not tend to the introduction or spread of contagious or infectious diseases among the cattle of the United States; and the Secretary of the Treasury is hereby authorized and empowered, and it shall be his duty, to make all necessary orders and regulations to carry this law into effect, or to suspend the same as therein provided, and to send copies thereof to the proper officers in the United States, and to such officers or agents of the United States in foreign countries as he shall judge necessary."

478c. SECTION 2. That the President of the United States, whenever in his judgment the importation of neat cattle and he hides of neat cattle may be made without danger of the introduction or spread of contagious or infectious disease among the cattle of the United States, may, by proclamation, declare the provisions of this act to be inoperative, and the same shall be afterwards inoperative and of no effect from and after thirty days from the date of said proclamation.

478d. SECTION 3. That any person convicted of a wilful violation of any of the provisions of this act shall be punished by a fine not exceeding five hundred dollars, or imprisonment not exceeding one year, or by both such fine and imprisonment, in the discretion of the court.

MARCH 14, 1866.

(U. S. STATUTES AT LARGE, VOL. XIV, p. 8.)

CHAP. XVII.-An Act to extend the Time for the Withdrawal of Goods for Consumption from Public Store and Bonded Warehouse, and for other Purposes.

479. On and after the passage of this act, and until the first day of May, eighteen hundred and sixty-six, any goods, wares, or merchandise under bond, in any public or private bonded warehouse, upon which the duties are unpaid may be withdrawn for consumption, and the bonds cancelled, on payment of the duties and charges prescribed by law; and any goods, wares, or merchandise deposited in bond, in any public or private bonded warehouse, on and after the first day of May aforesaid, and all goods, wares, or merchandise remaining in warehouse, under bond, on said first day of May, may be withdrawn for consumption within one year from the date of original importation, on payment of the duties and charges to which they may be subject by law at the time of such withdrawal; and after the expiration of one year from the date of original importation, and until the expiration of three years from said date, any goods, wares, or merchandise, in bond as aforesaid, may be withdrawn for consumption on payment of the duties assessed on the original entry and charges, and an additional duty of ten per centum of the amount of such duties and charges.* 4796. SECTION 2. Neither this nor any other act shall operate to prevent the exportation of bonded goods, wares, or merchandise from warehouse within three years from the date of original importation, nor their transportation in bond from the port into which they were originally imported to any other port or ports for the purpose of exportation; and all acts and parts of acts inconsistent with the provisions of this act are hereby repealed.

* Goods, wares, and merchandise, that may be in warehouse under bond for more than one year on the 1st day of January, 1871, will be liable, when withdrawn for consumption, to the ten per centum additional duty provided for by the act of March 14, 1866; such additional duty, however, to be computed on the duties to which the merchandise is subject under the act of July 14, 1870, if enumerated therein. (Nov. 29, 1870, N. Y.)

MARCH 16, 1866.

(U. S. STATUTes at Large, VOL. XIV, p. 9.)

CHAP. XVIII.-An Act further to secure American Citizens certain Privileges under the Treaty of Washington.

480. The produce of the forests of the State of Maine upon the Saint John River and its tributaries, owned by American citizens, and sawed or hewed in the province of New Brunswick by American citizens, (the same being unmanufactured in whole or in part,) which is now admitted into the ports of the United States free of duty, shall continue to be so admitted under such regulations as the Secretary of the Treasury shall from time to time prescribe. SECTION 2. This act shall take effect from and after the seventeenth day of March, eighteen hundred and sixty-six.*

*"CIRCULAR

"RELATIVE TO THE TRANSIT OF AMERICAN LUMBER, ETC., THROUGH NEW BRUNSWICK TO ATLANTIC PORTS OF THE UNITED STATES.

"Certificate of origin, &c., not to be issued after merchandise is beyond Collector's control.-I. Collectors and other officers of the customs on the northeastern boundary of the United States are hereby prohibited from issuing or granting any certificates relating to the origin, manufacture, or exportation of merchandise passing from said portion of the United States through the province of New Brunswick and destined for an Atlantic port of the United States, after the merchandise has passed from under their authority and control into foreign territory. "This prohibition, however, will not be construed to prevent such officers of the customs from issuing or granting certified copies of papers taken from the records of their respective custom-houses.

Affidavit of owner, &c., and inspection by Collector requisite.-II. Certificates of domestic origin, production, or manufacture, of lumber and other merchandise, passing from ports or places on the said northeastern boundary through the province of New Brunswick and destined for Atlantic ports of the United States, will only be issued by collectors and other officers of the customs, upon an inspection by them of the merchandise intended to be transported through the said foreign territory. Before making such inspection the officer of the customs will require the owner of the merchandise, or his agent, to file an affidavit giving the following particulars, viz.: A description of the merchandise.

The name of the owner thereof.

Where it was produced or manufactured.

The quantity or quantities and value thereof.

The route by which it is to be transported; and

The port of destination on the Atlantic coast of the United States.

"On receiving such affidavit the officer of the customs will make a thorough inspection of the articles intended to be transported, and if, thereafter, he is satisfied of the truth of such atidavit, he will issue to said owner, or his agent, a certificate in the form of a manifest containing the particulars mentioned above. He will transmit a duplicate of such certificate to the collector at the Atlantic port of destination, and retain a triplicate thereof for the files of his office. In all cases where the merchandise can be conveniently marked it must be so done, and the marks specified in the said certificate.

"Penalty for non-compliance.-III. Unless the provisions of the foregoing paragraph are complied with, such merchandise will be treated on its arrival at the Atlantic port as foreign merchandise, and duties will be imposed thereon accordingly.

"Lumbering on the St. Croix under Circular of July 6, 1866.-IV. The instructions contained in Department's Circular of July 6, 1866, are as follows, viz.:

"Ordered, That before admitting to entry any importation under the provisions of the act of June 1, 1866, entitled An act to protect American citizens engaged in lumbering on the St. Croix River, in the State of Maine, customs officers will require the presentation of a manifest setting forth the description and quantity of such importation (being the produce of the forests of the State of Maine upon the St. Croix River and its tributaries, owned by American citizens and sawed in the province of New Brunswick by American citizens, and being unmanufactured in whole or in part), and specifying the place of original production, the place where the same was sawed, the name and residence of the owner or owners (the name of the person who sawed the same, and that he], as well as the owner are citizens of the United States; which statement shall be sworn to by such owner [and person who did the sawing), either before a justice of the peace of the State of Maine or United States consul or consular officer residing in the province of New Brunswick, or a justice of the peace authorized to administer oaths in said province, and the officer before whom such oath shall be taken, shall certify the same on such manifest, and that he is satisfied of the truth thereof: Provided, That if the oath shall be taken before a justice of the peace of New Brunswick, his official character and authority shall also be certified by a United States consul, or consular officer in said province.'

"These instructions are still in force, and will be held also to apply to all importations made under the act of March 16, 1866, entitled 'An act further to secure American citizens certain privileges under the treaty of Washington. And officers of the customs will require, in all such cases, a strict compliance therewith. If not complied with such importations will be subject to duty the same as foreign lumber." (Syn. Series, 1868, pp. 38, 39.)

MODIFICATIONS OF APRIL 14, 1870.-"The Regulations of this Department, contained in Circular No. 2, pages 38 and 39, of the printed Synopsis of Decisions of 1868, and Article 80, page 35, of Part IV, of the Revised Regu lations of 1869, issued to carry into effect the acts of March 16 and June 1, 1866, allowing the free entry of lumber sawed or hewed in New Brunswick from timber from the forests of Maine, upon the St. John and St. Croix Rivers, and their tributaries, prescribe, as one of the conditions precedent to such free entry, that the manifest of such lumber to be produced to the collector at the port where entered, must be verified by the affidavit of the person who actually sawed or hewed the same, setting forth that he is a citizen of the United States. "While the acts before mentioned limit the right of free entry to lumber sawed or hewed in New Brunswick by American citizens, it is believed that the construction heretofore given to said acts, of requiring the manual labor incident to the sawing or hewing to be performed by an American citizen, or that the person owning the mill in which the same is performed must be an American citizen, materially abridges the right intended to be conferred by said acts.

"The timber, must, of course, be owned by an American citizen or citizens, at and from the time it leaves the State of Maine until it again arrives in the United States, and the continuous ownership of the same during that time being satisfactorily established, the Department sees no good reason why the sawing or hewing may