SEC. 25. That publications of the second class, one copy to each actual subscriber residing in the county where the same are printed, in whole or in part, and published, shall go free through the mails; but the same shall not be delivered at letter-carrier offices, or distributed by carriers, unless postage is paid thereon at the rate prescribed in section thirteen of this act: Provided, That the rate of postage on newspapers, excepting weeklies, and periodicals not exceeding two ounces in weight, when the same are deposited in a letter-carrier office for delivery by its carriers, shall be uniform at one cent each; periodicals weighing more than two ounces shall be subject, when delivered by such carriers, to a postage of two cents each, and these rates shall be prepaid by stamps affixed.

SEC. 26. That all mail-matter of the fist class upon which one full rate of postage has been prepaid, shall be forwarded to its destination, charged with the unpaid rate, to be collected on delivery; but postmasters, before delivering the same, or any article of mail-matter upon which prepayment in full has not been made, shall affix, or cause to be affixed, and canceled, as ordinary stamps are canceled, one or more stamps equivalent in value to the amount of postage due on such article of mail-matter, which stamps shall be of such special design and denomination as the Postmaster General may prescribe, and which shall in no case be sold by any postmaster nor received by him in prepayment of postage.

SEC. 33. That so much of this act as is embraced in sections four to thirty-one, both inclusive, shall take effect from the first day of May, 1879, and all acts or parts of acts inconsistent with the provisions of this act, are hereby repealed.

MANIFESTS AND CLEARANCES.

CIRCULAR

Tc Collectors and Surveyors of Customs on the Northern, Northeastern, and Northwestern Frontiers of the United States.

TREASURY DEPARTMENT, September 26, 1865.

In order to secure uniformity in the practice of Customs Officers on our northern, north. eastern, and north western frontiers, in regard to manifests and clearances, this Department deems it advisable to issue the following instructions:

The second section of the Act of July 14, 1862 (12th Stat., 572, Chap. CLXIX), authorizes "Collectors and Surveyors of the collection districts on the said frontiers to keep on sale blank manifests and clearances required for the business of their districts;" and it is the duty of these officers to see that these documents are in proper form and properly executed.

By the first section of the same Act (12th Stat., 571), the master or manager of a vessel, enrolled or licensed for carrying on the coasting trade on these frontiers, is required, "before the departure of his vessel from any port," to "file a manifest of his cargo with the collector, and obtain a clearance;" which clearance, it is the custom generally, to indorse on a duplicate of the manifest.

If the vessel, on her passage, touches at any intermediate port of the United States, and there either lades or unlades any goods, the master or manager is, by the same section, required to report to the collector of such intermediate port such arrival, and produce his manifest (the duplicate above referred to), and the collector (of the intermediate port) is required to certify on such manifest a description of the goods so laden or unladen at his port, and return the manifest to the master or manager; and when the vessel arrives at the port at which the unlading of her cargo is completed, the master or manager must deliver to the collector there the manifest, "to be placed on file in his office." As this act does not define the nature or form of the documents in question, we must refer to prior enactments for light.

By the third section of the Act of March 2, 1831 (4th Stat., 487, Rev. Laws, 346), entitled "An Act to regulate the foreign and coasting trade on the northern, northeastern, and north western frontiers of the United States, and for other purposes,' " which section provides for the enrolment and license of vessels navigating the waters on those frontiers otherwise than by sea, and authorizes them "to be employed either in the coasting or foreign trade," these vessels are made, "in every other respect, liable to the rules, regulations, and penalties now (March 2, 1831) in force, relating to registered vessels on our northern, northeastern, and northwestern frontiers."

What are those "rules, regulations, and penalties," touching the subject under consideration? The one hundred and sixth section of the Collection Act of 1799 (1st Stat, 702, Rev. Laws, 133) provides that all vessels and vehicles arriving in districts on those frontiers with dutiable goods, shall be provided with "like manifests," and that "like entries shall be made;" and that "the powers and duties of officers of the customs shall be exercised and discharged in like manner as prescribed by the same act in regard to importations "in vessels from the sea."

The requisites of such manifests, as defined by the twenty-third section of the same act (1st Stat., 644, Rev. Laws, 77), are:

1st. That they shall be in writing, and signed by the master or other person in charge of the vessel and shall set forth

2d. The names of all ports and places of embarkation and destination of the cargo. 3d. The "name, description, built, tonnage," and home port of the vessel.

4th. The names of the owners of the vessel, according to her register; the name of the master or other person in charge; the names of consignees, and description of consignments to order, set forth in the bills of lading; and the names of all passengers, distinguishing between cabin and steerage.

5th. A just and particular account of all goods on board, with the marks and numbers thereof; an account of remaining sea-stores, if any; and a particular description of the baggage of each passenger.

It will be your duty, of course, to examine carefully the section itself for more particular information.

The one hundred and eleventh section of the same act (1st Stat., 704, Rev. Laws, 134), provides "That in cases where the forms of official documents, as prescribed by this act, shall be substantially complied with and observed, according to the true spirit, meaning, and intent thereof, no penalty or forfeiture shall be incurred by a deviation therefrom."

There appears to be but little difficulty in ascertaining what was meant by the act of July 14, 1862, as respects vessels of the United States arriving at our ports on the frontiers referred to, with 'dutiable goods; and although the status of such vessels going from district to district, with goods exclusively of the growth or manufacture of the United States, is not equally clear, there seems to me to be no doubt that, in regard to both classes of vessels, duplicate manifests of the whole cargo, substantially as prescribed by the twenty-third section of the act of 1799, are required to be delivered to the collector of the port of departureone of which is to be filed in his office, and the other returned to the master, with a clearance indorsed thereon; that arrivals at intermediate ports are to be reported, and goods laden or unladen there to be entered on the manifest remaining in the master's hands; and that this manifest is to be filed at the port where the unlading is completed. That, as to the form and execution of the manifest, it is sufficient, if the spirit of the law be complied with; that the one great object of the act of 1799 was to secure the payment of duties on foreign importations, and when there is no reason to suppose, from the papers or transactions of masters, that they designed to evade or thwart that object, they are not to incur penalties or forfeitures by a deviation from the prescribed forms; that the penalty upon the owners for neglecting to file manifest, obtain clearance, report arrival and lading or unlading of goods at intermediate ports, or to deliver manifest to be filed at the port of destination, as required by the first section of the said act of July 14, 1862, is a fine of one hundred dollars, imposed by the sixth section of the "act to prevent smuggling," &c, passed June 27, 1864 (13th Stat., 198), and that no penalty is imposed by either of these two sections for unlading goods without a permit.

The penalty for unlading foreign goods without a permit is prescribed by the fiftieth section of the act of 1779 (1st Stut., 665, Rev. Laws, 96), the provisions of which, as we have seen, are extended to ports on our northern frontiers by the one hundred and sixth section of the same act. There seems to be no authority for imposing a penalty upon coasting vessels on those frontiers for unlading, without a permit, goods of the growth or manufacture of the United States. Such, at least, was the law prior to the passage of the Act of June 17, 1864 (13th Stat., 134), which repeals the act of 1831, above referred to, and changes the phraseology of the proviso to the third section thereof, so as to read " Provided, that such boat, sloop, or vessel shall be, in every other respect, liable to the rules, regulations, and penalties now in force, relating to registered and licensed vessels." Does the first section of this act containing this proviso change the prior law? I think not. The general laws in regard to licensed vessels are so different from those regulating registered vessels, that to hold the vessels on our northern fronties subject to both, would involve the question in endless difficulties and absurd conflicts. The concluding words of the proviso must, ia my opinion, be taken in a restricted sense, and held to mean the rules, regulations, and penalties then in force relating to United States vessels navigating the waters of those frontiers otherwise than by sea, and authorized by their papers to engage in both the foreign and coasting trade; and this trade I hold to be in no way governed by the Coasting Act of 1793.

As the Secretary of the Treasury alone is vested with authority to prescribe regulations and remit penalties under these acts, customs officers should correspond directly with him upon questions relating to the same.

H. MCCULLOCH,

Secretary of the Treasury.

MISCELLANEOUS

DECISIONS AND REGULATIONS.

1. IMPORTED foreign fabrics, bleached and printed in the United States, do not thereby become manufactures of the United States, so as to be legally exempt from duty on re-im. portation into the United States. (Tr. Reg., 1857, p. 571.)

2. a. Dutiable merchandise imported into the United States, and afterwards exported, although it may have paid duty on the first importation, is liable to duty on every subsequent importation into the United States. (R. R., pt. iv, art. 149; see also Regs. 1864, art. 467.)

b. Manufactures in this country from foreign material, if exported with drawback or return duty, are dutiable if re-imported. (S. S., 1037.)

c. Articles cannot be withdrawn from warehouse for repair, with privilege to export in bond, free of duty. (S. S., 1347.)

d. Domestic alcohol in bond cannot be transferred to manufacturing bonded warehouse, to use in manufacture of medicinal preparations for export, without prepayment of internal revenue tax. (S. S., 1839.)

3. Old sheathing metal taken from the bottom of a foreign vessel at Demerara, and imported on it to the United States, held to be dutiable, although of domestic manufacture and placed on the bottom of the vessel here. (S. S., 1783.)

4. Indians. Under the provisions of the one hundred and fifth section of the general collection act of March 2, 1799 (Sec. 2515, Rev. St., 1815, pt. I), peltries may be brought into the United States by Indians from the adjacent foreign possessions; and also the goods and effects bona fide their property; provided the said goods and effects are moderate in quantity and value, and usual among Indians. The officers of the customs are enjoined to exercise vigilance in preventing or detecting the illegal introduction of foreign dutiable merchandise into the United States by means of the agency of the Indians; and it has been decided by the Department that such articles as shingles and stave-bolts, and other dutiable articles, when brought into the United States by Indians from the neighboring foreign possessions, in quantities, for sale, or on contract as merchandise, are not entitled to entry free of duty under any law or treaty. (Ibid., art. 153; also Regs., 1874, art. 471.)

5. Samples of Goods. The class of articles under this title, considered by the Department as admissible free of duty, must be only such as small strips or pieces of silk, cotton, or other fabric; small quantities of raw material, and, generally, articles of any description having little or no intrinsic value as merchandise; in regard to which the proper officers of the customs, in their examinations, are to exercise a reasonable discretion; it being understood that articles of a certain value, although imported under the designation of samples, such as pieces of carpeting, which from their size and form are suitable for and sold as rugs, or bedsides, &c., cannot be exempted from the payment of duty. On their arrival, they must be sent to the appraiser's office for examination. (Tr. Reg., p. 582.)

Certain so-called samples, consisting of pieces of worsted reps, suitable for small shawls, cravats, and other purposes, and having, therefore, an actual commercial value, were held to be subject to duty. (S. S., 1385.)

6. Horse stolen in Canada and brought to the United States, and sold to a party, who, not knowing the horse was stolen, paid duty thereon; reclaimed by owner and taken back to Canada. Held not to be an "importation" within the meaning of the law, and duty refunded. (S. S., 515.)

7. Sea stores. a. "An excess of sea stores in vessels arriving from foreign ports, and all articles purchased abroad for sale on board a vessel as saloon stores or supplies, are dutiable and must be duly entered on arrival." (Regs., 1874, art. 481.)

Sea stores saved from wreck are exempt from duty. (S. S, 566.)

b. Sea stores, foreign. Collectors are the judges of proper complement, estimated according to length of voyage and number of crew. Excess dutiable. (S. S., 1120.)

c. If transferred from one vessel to another, are dutiable. (S. S., 1156.) For rules as to

sea stores, fuel, &c., bought in Canada by American coasting vessel, see S. S., 1193.

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8. Ballast, when dutiable. (See S. S., 1424 and 1542.) Iron kentledge, used for ballast, landed from wreck, dutiable. (S. S, 1440.)

9. a. Damage to goods in bond by freezing not a "casualty" under paragraph 1946, pt. I. (S. S., 1089.)

b. Excessive damage or rust to iron, &c., by wreck or other extraordinary cause, may be allowed for under the general law. (S. S., 1138.)

c. Fruit so damaged on voyage as to be worthless, to be treated as if not imported. (S. S., 1167.)

10. Vessels and materials for. a. The materials of a condemned foreign vessel, broken up and dismantled in the United States, whether used in the United States or exported, are not an importation within the meaning of the law, and therefore not dutiable. (S. S, 563.) b. Certain machinery of a vessel, winter-bound in the United States, exported for repairs, held to be dutiable on its return. (S. S., 567.)

c. Foreign vessels losing rudder or stern-post, or breaking shaft, and arriving at a United States port in distress, cannot import others to replace these articles here free of duty. (Sept. 26, 1867, and May 7, 1870, N. Y.)

d. For regulations as to withdrawal of shipbuilding materials under paragraphs 1813-14, see Treas. Regs., 1874, arts. 747 to 755.

e. The words "iron and steel" in 1813 qualify or limit all the articles enumerated in the provision, to wit, "rods, bars, spikes, nails, and bolts." Yellow metal bolts are therefore not included. (S. S., 1532.) But yellow sheathing metal is. (S. S., 1238.)

f. Yellow sheathing metal used under 1813, worn out, and removed from vessel in the United States, is not dutiable. (S. S, 1533.)

g. The term "ship timber" in 1659 includes only such timber as is evidently used for the frame or keel of a vessel, or its masts or spars, and not boards and planks used in finishing it. (S. S., 1343.) Oak timber, commercially known as ship timber, is included, although it was intended in part for other uses. (S. S., 1707.) Not so as to oak plank, which can be put to other uses. (S. S., 1719.)

h. Repairs (including the materials for) made in a foreign port to a United States registered vessel engaged in the foreign and coasting trade by sea, not dutiable. (S. S., 1753 ) 11. Importations for foreign embassies. The exemption from duty accorded by comity to all articles intended for the personal or family use of foreign ambassadors, ministers, or charges d'affaires to the United States, is not extended to the importations of secretaries of legation, attachés, or consuls. (July 11, 1866, H. F. S.)

12. Definition. Per centum additions to or reductions of rates of duty are estimated upon the amount of duty; per centum additions to duties upon imports "ad valorem" are estimated upon the appraised value of the goods. (Oct. 18, 1861, Norfolk.)

13. Force of Departmental decisions. When the Secretary of the Treasury has deliber. ately adopted a certain construction of any particular act of Congress, which construction must necessarily govern the entire administration of his Department so far as it relates to the subject-matter of such act, such construction ought, until set aside by superior power, to have the same binding force as the original net. The Department is in duty bound to adhere to it until thus set aside, and the only authority which it is incumbent upon the Secretary of the Treasury to recognize as such superior power is a decision of the court of last resort, or the repeal, amendment, or legislative construction of the act itself. (S. S., 653 )

Where a decision of the Department is made, either lowering the rate of duty previously exacted, or advancing the same, such decision will be held applicable to all subsequent withdrawals from warehouse, for consumption, of the same kind of goods, notwithstanding that protests and appeals may not have been made against the original liquidations of the entries of the goods. (S. S., 1524 )

14. Articles in bulk.-Questions having arisen relative to the meaning of the term "articles in bulk," as used in the 29th section of the Act of July 14, 1870, and in section 2990 of the Revised Statutes (see ante, Part I, 666 and 1952), relating to the entry of dutiable merchandise for immediate transportation to an interior port without appraisement, the following general rules were prescribed September 25, 1876, for the information and guidance of officers of the customs:

I. The commercial signification of the term "in bulk," viz., that it has reference to such articles as are usually packed or stowed in the importing vessel in a loose state as contradis tinguished from "package-goods," or those inclosed in boxes, barrels, bundles, and the like, is, in view of the intent of the act referred to, deemed by the Department as necessarily qualified by the condition annexed to the privilege by the terms of the Act itself, viz., that such an examination of the merchandise may be made as will satisfy the customs officers that the same corresponds with the manifest and invoice.

II. While, therefore, the Department holds generally that only such merchandise as is either inclosed in boxes, barrels, or other outside coverings or wrappers, duly marked and numbered, or put up in separate and distinct bundles or packages, also duly marked and numbered in such manner as to admit of satisfactory identification, is entitled to the privi leges of the Act, it nevertheless reserves the right to designate, from time to time, such particular articles commonly shipped in bulk as may, under suitable conditions, be deemed fairly within the scope and intent of the Act.