ties, tonnage, and other charges, shall be subject to pay, in addition to the duties imposed by this act, ten per centum ad valorem, &c."

Spain has no such treaty with the United States.

This general provision of law has not been repealed by any subsequent tariff act changing the rates of duty on specific articles. The ground assumed by the appellants is not tenable, but is at variance with the decisions of the Supreme Court; the latter regarding the revenue laws as a system, the general provisions of which remain in force, unless repealed in terms by or are repugnant to subsequent enactments.

Your decision is hereby affirmed.

I am, very respectfully,

GEO. HARRINGTON, Acting Sec. of the Treasury. HIRAM BARNEY, Esq., Collector, &c., N. Y.

TANNED CALFSKINS.

Treasury Department, March 16, 1863. SIR: The appeal of WALLENTEIN & KUNST from your decision assessing duty, at the rate of 30 per cent, on certain "tanned calfskins" imported by them, per ship John Russell, has been considered.

It is claimed by the appellants "that the goods in question are entitled to entry at the rate of 25 per cent ad valorem, under section 20 of tariff act 1861, as upper leather."

The merchandise was entered as "calfskins," and returned by the appraisers as "tanned calfskins."

The question now raised was disposed of by the decision of July 10, 1861, affirming your decision assessing duty, at the rate of 25 per cent, on similar goods, imported by S. MENDELSON.

Section 13 of the tariff act of July 14, 1862, (under which the entry of the appellants was made,) imposes an additional duty of 5 "tanned leather of all descriptions."

Your decision is hereby affirmed.

I am, very respectfully,

per

cent on

GEO. HARRINGTON, Acting Sec. of the Treasury.

HIRAM BARNEY, Esq., Collector, &c., N. Y.

NUX VOMICA.

Treasury Department, March 16, 1863. SIR: I have considered the appeal of FRED. LENNING from your decision assessing a duty of 30 per cent on certain "nux vomica," imported by him from Liverpool.

The appellant contends that the article in question is subject to a duty of 10 per cent only, as a production of a country beyond the Cape of Good Hope, and imported from a place this side of the Cape of Good Hope; that the tariff act of March 2, 1861, allowed "nux vomica" to be imported free; and that "nux vomica," not being mentioned in section 5 of the tariff act of July 14, 1862, "it cannot be touched by the general clause, being specially provided for, as free, by act of March 2, 1861, and it must so remain, unless changed by special act by name."

Section 5 of the tariff act of July 14, 1862, is as follows:

"That from and after the day and year aforesaid, in lieu of the duties heretofore imposed by law on the articles hereinafter mentioned, and on such as may now be exempt from duty, there shall be levied, collected,

*

*

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and paid, on the goods, wares, and merchandise enumerated and provided for in this section, imported from foreign countries, the following duties and rates of duty, that is to say: arsenic in all forms, ammonia, and sulphate and carbonate of ammonia; bark, cinchona, Peruvian, Lima, Calisaya, quilla, and all other medicinal barks, flowers, leaves, plants, roots, and seeds, not otherwise provided for, 20 per cent ad valorem."

I am clearly of the opinion that "nux vomica," being a medicinal seed, and "not otherwise provided for," is subject to this clause, and liable to duty at the rate of 20 per cent under it, and 10 per cent additional under section 14, as admitted by the appellant.

Your decision is hereby affirmed.

I am, very respectfully,

GEO. HARRINGTON, Acting Sec. of the Treasury. WM. B. THOMAS, Esq., Collector, &c., Philadelphia.

COMMON BLUE PRINTED INDIA CHINA.

Treasury Department, March 16, 1863. SIR: The appeal of RICHARD BRIGGS from your decision assessing duty, at the rate of 40 per cent ad valorem, on certain "common blue printed India China," imported by him from Hong Kong, has been considered.

The appellant claims that the article is neither gilded, ornamented, or decorated in any manner; that it is not known or considered by the trade as "decorated;" and that it should pay but 35 per cent ad valorem.

By the act of July 14, 1862, section 12, China ware, in order to be rated at 35 per cent ad valorem, must only be "plain white." In the same section, "China ware gilded, ornamented or decorated in any manner, 40 per centum ad valorem."

The appellant admits that the China ware in question is "blue." An examination proved it to be ornamented with blue figures, landscapes, etc. Your decision is affirmed.

I am, very respectfully,

GEO. HARRINGTON, Acting Sec. of the Treasury.

TO HIRAM BARNEY, Esq., Collector, New York.

VELLUM CLOTH.

Treasury Department, March 16, 1863. SIR: I have examined the question presented by you to this Department, whether "vellum cloth" was subject, in February, 1862, to a duty at the rate of 25 per cent ad valorem, as levied by the collector at Portland, or, as suggested by you, to 30 per cent ad valorem.

It appears that the collector of Portland assessed the duty at 25 per cent on the article as a manufacture wholly of cotton, although styled "vellum cloth," under the assurance of the importer (who resides at Boston) that such rate of duty was assessed in Boston, under the classification of cotton manufactures not provided for. This assurance was, upon examination by him, found to be correct.

The article in question is well known as "tracing cloth," and is a manufacture of cotton, not specially designated in the existing tariffs; and was subject, in my opinion, in February, 1862, to a duty of 30 per cent ad valorem, under the 3d clause of the 14th section of the tariff act of March 2, 1861, which levies that rate "on all manufactures composed

wholly of cotton, bleached, unbleached, printed, painted, or dyed, not otherwise provided for."

Your action in the matter is hereby approved.

I am, very respectfully,

GEO. HARRINGTON, Acting Sec. of the Treasury.

To N. SARGENT, Esq., Com. of Customs, Washington.

MUSLIN DELAINES, AND GOODS OF SIMILAR DESCRIPTION.

Treasury Department, March 20, 1863.

SIR: On certain merchandise imported by CHARLES STODDARD and J. S. LOVERING, and others, you assess a duty of two cents per square yard, and thirty per cent ad valorem, under the clause in section 9 of the tariff act of July 14, 1862, which levies an additional duty of two cents per square yard, as follows:

"On all delaines, cashmere delaines, muslin delaines, barege delaines, composed wholly or in part of worsted, wool, mohair, or goats' hair, and on all goods of similar description, not exceeding in value forty cents per square yard."

Messrs. STODDARD & LOVERING claim that the goods in question should be assessed at the rate of thirty-five per cent ad valorem, as manufactures of mixed materials, not otherwise provided for;" other importers of like goods claim that the proper classification should be as "other manufactures of worsted goods, or of which worsted shall be a component material, not otherwise provided for;" others, again, as "manufactures not otherwise provided for, composed of mixed materials, in part of cotton, silk, wool, etc.;" and "that the goods in question are not similar to delaines" "

The clause of section 9 of the tariff act of July 14, 1862, above quoted, provides for every description of delaines, whether dyed or printed, plain or twilled. It says, on all delaines, etc.," and "on all goods of similar description, not exceeding in value forty cents per square yard."

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The question now arises, what constitutes "similar description?" I am of the opinion, that all goods composed of the same materials, and used for the same purpose as a delaine," must be treated as of "similar description." No line of demarcation can be drawn between one class of ladies' dress fabrics, composed of the materials named in the section quoted, and another, that will ensure a satisfactory degree of uniformity throughout the country. In this opinion a majority of the experts of the customs, to whom the subject has been referred, agree.

Your decision is hereby affirmed.

I am, very respectfully,

S. P. CHASE, Sec. of the Treasury.

J. Z. GOODRICH, Esq., Collector, etc., Boston.

ROBINSON'S PATENT GROATS.

Treasury Department, January 22, 1863.

It has been decided by me, on a question presented by the collector at Boston, that an article styled "Robinson's Patent Groats" is a "manufacture not enumerated," and under existing tariffs, subject to a duty at the rate of 20 per cent ad valorem, and should not be classified as a medicinal preparation, under section 5 of the tariff act of July 14, 1862.

S. P. CHASE, Sec. of the Treasury.

LAWS RELATING TO CUSTOMS.

TO COLLECTORS AND OTHER OFFICERS OF THE CUSTOMS.

IN sending us the following official copies of acts of the last Congress, the Secretary of the Treasury says:

"I transmit here with copies of several acts of Congress, approved March 3, 1863, to wit:

An Act to facilitate the collection of the revenue in El Paso County, Texas, and in the Territory of New Mexico.

An Act to prevent and punishment frauds upon the revenue, to provide for the more certain and speedy collection of claims in favor of the United States, and for other purposes.

An Act to equalize and establish the compensation of the collectors of the customs on the northern, northeastern, and northwestern frontiers, and for other purposes.

An Act to modify existing laws imposing duties on imports, and for other purposes.

"There appears to be no necessity for any further instructions, at this time, in reference to the first three of these Acts. The seventh section of the last, which authorizes a drawback on foreign saltpetre, manufactured into gunpowder in the United States and exported therefrom, will be executed in conformity with the Treasury instructions of January 22, 1862."

An Act to facilitate the collection of the revenue in El Paso County, Texas, and in the Territory of New Mexico.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That the tenth section of an act entitled "An act making appropriations for the legislative, executive, and judicial expenses of the government for the year ending thirtieth of June, eighteen hundred and fifty-eight," approved March third, eighteen hundred and fifty-seven, be, and the same is hereby, repealed, and the act entitled "An act creating a collection district in Texas and New Mexico," approved August second, eighteen hundred and fifty-four, is hereby revived and re-enacted: Provided, That the collector shall reside at El Paso, Texas, instead of Frontera.

SEC. 2. And be it further enacted, That the jurisdiction of the court of New Mexico shall extend over the citizens of El Paso County, Texas, only in cases not instituted by indictment, and the trial and proceedings for violations of the revenue laws in said district court of New Mexico shall be the same as in other district courts of the United States invested with admiralty powers; and this act shall take effect from and after its passage. Approved March 3, 1863.

An Act to prevent and punish frauds upon the revenue, to provide for the more certain and speedy collection of claims in favor of the United States, and for other purposes.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That from and after the first day of July, eighteen hundred and sixty-three, all invoices of goods, wares, and merchandise imported from any foreign country into the United States shall be made in triplicate, and signed by the person or persons

owning or shipping said goods, wares, or merchandise, if the same have actually been purchased, or by the manufacturer or owner thereof, if the same have been procured otherwise than by purchase, or by the duly authorized agent of such purchaser, manufacturer or owner; and said invoices shall, at or before the shipment thereof, be produced to the consul, vice-consul, or commercial agent of the United States nearest the place of shipment for the use of the United States, and shall have endorsed thereon, when so produced, a declaration signed by said purchaser, manufacturer, owner, or agent, setting forth that said invoice is in all respects true; that it contains (if the goods, wares, and merchandise mentioned therein are subject to ad valorem duty, and were obtained by purchase) a true and full statement of the time when and the place where the same were purchased, and the actual cost thereof, and of all charges thereon; and that no discounts, bounties, or drawbacks are contained in said invoice but such as have actually been allowed thereon; and when obtained in any other manner than by purchase, the actual market value thereof at the time and place when and where the same were procured or manufactured; and if subject to specific duty, the actual quantity thereof; and that no different invoice of the goods, wares, or merchandise, mentioned in the invoice so produced, has been or will be furnished to any one. If said goods, wares, or merchandise have been actually purchased, said declaration shall also contain a statement that the currency in which said invoice is made out is the currency which was actually paid for said goods, wares, or merchandise by the purchaser. And the person so producing said invoice shall at the same time declare to said consul, vice-consul, or commercial agent the port in the United States at which it is intended to make entry of said goods, wares or merchandise; whereupon the said consul, vice-consul, or commercial agent shall endorse upon each of said triplicates a certificate, under his hand and official seal, stating that said invoice has been produced to him, with the date of such production, and the name of the person by whom the same was produced, and the port in the United at which it shall be the declared intention to make entry of the goods, wares, or merchandise therein mentioned. And thereupon the said consul, vice-consul, or commercial agent shall deliver to the person producing the same one of said triplicates, to be used in making entry of said goods, wares, or merchandise; shall file another in his office, to be there carefully preserved; and shall, as soon as practicable, transmit the remaining one to the collector of the port of the United States at which it shall be declared to be the intention to make entry of said goods, wares, or merchandise. And no goods, wares, or merchandise imported into the United States from any foreign place or country after said first day of July, eighteen hundred and sixty-three, shall be admitted to an entry unless the invoice presented shall in all respects conform to the requirements herein before mentioned, and shall have thereon the certificate of the consul, vice consul, or commercial agent herein before specified, nor unless said invoice be verified at the time of making suh entry by the oath or affirmation of the owner or consignee, or the authorized agent of the owner or consignee thereof, certifying that the said invoice and the declaration thereon are in all respects true, and were made by the person by whom the same purports to have been made, nor, except as hereinafter provided, unless the triplicate transmitted by said consul, viceconsul, or commercial agent to the collector shall have been received by