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Treasury Circular, . sia, of the city of Hamburg, and of the city of Bre

men. TO THE COLLECTORS, NAVAL OFFICERS AND SURVEYORS. In the circular letter from this department, đàted

Treasury department, the 4th of August, 1818, predicated on two procla

Comptroller's office, April 14th, 1819. mations of the president of the United States, which SIR-I transmit, herewith, copies of the following were issued in conformity with the provisions of the acts, passed at the last session of congress, to which act of the 3d March, 1815, you were instructed to your particular attention is requested.

discontinue charging discriminating, or countervail1. An act, entitled "an act providing additional ing duties on the vessels of the cities of Hamburg 'penalties for false entries for the benefit of and Bremen, and on mercandise imported in them, drawback, or bounty on exportation;" approv. of the growth, produce or manufacture of those cities, ed the 20th of February, 1819.

respectively; and to refund the difference between 2. An act, entitled "an act regulating passenger countervailing and domestic duties, so far as related

ships and vessels;" approved the 20 of March, to the importations in those vessels from certain 1819.

specified periods. 5. An act, entitled "an act to regulate the duties. But it will be perceived, that the act of the 3d of

on certain wines;" approved the 3d of March, March, 1815, and the president's proclamations, is1819.

sued in virtue of it, do not extend the repeal of the 4. An act, entitled "an act in addition to can act countervailing duties, as to merchandise, further

concerning tonnage and discriminating duties than to goods the growth, produce or manufacture

in certain cases;" approved, 3d March, 1819. of she cities of Hamburg and Bremen, respectivelv: 5. An act, entitled "an act in addition to, and al-, whereas, by the act, of the 20th of April, 1818, all

teration of an act, entitled 'an act laying a duty the provisions and limitations of which are made apon imported salt, granting a bounty on pickled plicable to the vessels of Hamburg and Bremen, by fish exported, and allowances to certain vessels the act passed at the last session of congress, the cmployed in the fisheries," approved the 3d of acts and parts of acts imposing discriminating, or March, 1819.

countervailing duties, are repealed, not only as re. 6. An act, entitled "an act supplementary to the spects merchandise, the produce or manufacture of

acts concerning the coasting trade;" approved those cities, respectively; but also as respects "such the 2d of March, 1819.

produce and manufactures, as can only be, or most The provisions of the first mentioned law are so usually are, first shipped from them in their respecclcar and explicit as to require no elucidation. tive vessels.”

It is incuinbent on the officers of the customs, by You will, therefore, be pleased to discontinue exthe second mentioned law, to obserre due vigilance acting discriminating or countervailing duties on the to detect vessels in taking from, or conveying lo, the goods last alluded to, when imported in the vessels United States, a greater number of passengers than of Hamburg and Bremen, and refund such as have is prescribed by the law.

been collected on such goods, since the 12th May, In case the number of passengers erceeds the 1815, as regards the vessels of the city of Bremen, proportion of two passengers for every five tons of and the 13th of November, 1815, as regards the vesThe vessel, but noi hy twenty passengers, the master sels of the city of Hamburg, being the days, respecand the owner or owners thereof, will severally for- tively, on which the reciprocal measures adopted by teit, and be liable only to the payment of one hun-those cities, commenced operating. dred and fifty dollars, for every passenger over and With respect to the equalization of tonnage duabove the said proportion: but in case the numberties on Prussian vessels, and on the merchandise imexceeds that proportion by twenty passengers, be-ported in them, I have to observe, that the act of sides the fine of one hundred and fifty dollars to the 20th of April, 1818, concerning discriminating which ihe master and owner or owners will, in such duties, and the act of the 3d of March, 1819, in addi. event, be severally liable for every passenger be- tion to the same, can be applied only prospeétively, it yond the number allowed by law, the vessel will be being understood that the benefits authorised to be forfeited to the United States, and is to be prosecut. extended to those vessels by the acts mentioned, are ei and distributed in the same manner in which the yet to be reciprocated on the part of the Prussian forfeitures and penalties are recovered and distri- government, agreeably to promise made to that buted under the provisions of the act, entitled "an effect. act to regulate the collection of duties on imports When information shall be received that the reciand tonnage.”

procal measures bave been adopted by that governThe third mentioned act, which is to go into ope- ment, you will be advised thereof. ration from and after the 30th of June next, reduces In the mean time you are to charge alien duties on the duty heretofore payable on the non-enumerated Prussian vessels and their cargoes. wines when imported in bottles or cases, from se. By the fifth mentioned act the rates of the allow. venty to thirty cents per gallon; and when imported ances hereafter to be granted to vessels qualified, otherwise iban in bottles or cases, from twenty-five agri- ably to law, for carrying on the bank, and other to fifteen cents per gallon.

| Codfisheries, are changed; but the forms and regula'It also amends the 4th section of the act of the tions prescribed, by pre-existing laws, to obtain 20th of April, 1818, supplementary to the collection such allowances, are still to be observed, with the Jaw of 1799, so far as to allow the transportation, exception that vessels above thirty tons, in a certain coast-wise, of wines and distilled spirits, from the event, specified in the act, will now be entitled to a public warehouse, in one district, to those in another bounty of three dollars and fifty cents per ton, al. districi, under such regulations as the secretary of though they may have been employed only three of the treasury may prescribe, without lass of deben- and a half months, at the least, in the preceding ture.

fishing season. . By the fourth mentioned act, the provisions and i The sixth mentioned act, with a view to the more limitations of the act of the 20th of April, 1818, con convenient regulation of the coasting trade, divides cerning tonnage and discriminating duties, in cer- the sea coast and the navigable rivers of the United tain cases, are to be extended to the vessels of Prus. States, into two great districts, and directs with respect to licensed vessels of twenty tons or upwards, | permit, as would have been allowed on bonds for the that, from and after the 30th of June next, such ves same articles if they had not been deposited under sels may trade between the districts included within the provisions of that act: "Provided, 'That the time the two great districts, respectively; and between to be allowed for the payment of the duties upon a state in one, and an adjoining state in another any wines or spirits so delivered, or for any part of great district, in manner, and subject only to the such duties, shall not be such as to extend the credit regulations that are now required to be observed by beyond the term of twelve calendar months, origisuch vessels, in trading from one district to another, nally allowed, upon depositing such wines and in the same state, or from a district in one state, to a spirits." district in the next adjoining state; and that when It has been contended by some importers that, actrading from one to another great district, other than cording to the preceding regulations they are entité between a state in one, and an adjoining state in led to the credits specified in the 6th section of the another great district, such vessels are to conform to act, from the date of the permit, granted for the removal and observe the regulations that are now required of the wines or distilled spirits. to be observed, in trading from a district in one To exemplify the construction thus contended for, state, to a district in any other than an adjoining it will be supposed, that distilled spirits imported state.

from any other place than Europe and foreign places, Lest it may be supposed that these exemptions or islands, situated on the eastern shores of America, froni the performance of certain acts in certain north of the equator, or in its adjacent seas, bays and cases, extend to all goods, I deem it proper to ob-gulfs, are deposited in the public stores on tbe 1st of serve, that the formalities heretofore required, on January, 1820, and a permit for their removal is olja the transportation of goods coastwise, from one dis- tained on the 1st of April following. By the contrict to another, to be thence exported with benefit struction in question, the bonds to be given, would of drawback, must still be observed on loading and be payable on the 1st of December, 1820, and 1st of unloading such goods at the ports of departure and February, and 1st of October, 1821: wliereas the ori. of arrival, respectively.

Iginal bond given at the time of the deposite of the It is also to be observed, that the act is applicable spirits, would have been payable on the 1st of Ja. only to licensed coasting vessels of twenty tons or nuary 1821, consequently, the credit, for a part of upwards, and not to licensed coasting vessels under the duties, would, by such construction, be extended twenty tons; nor to registered vessels, taking in beyond the term of twelve calendar months, originally goods in one district to be delivered in another. allowed.

The two last descriptions of vessels are, therefore, It is difficult to reconcile the inconsistency which still to conform to the provisions and regulations of seems to exist between that part of the 20 section, the pre-existing laws; as, also, all descriptions of which says that bonds are to be given with sureties, vessels trading in the districts not comprehended in at the same credits, to be computed from the date of the either of the two great districts on the sea coast and permit, as would have been allowed on bonds for the navigable rivers, between the eastern and western same articles if they had not been deposited under the Limits of the United States.

| provisions of the act; and the restrictive clause in the It will naturally suggest itself to you, that this new provisio immediately following, which has been i regulation respecting coasting vessels, will increase already quoted. their facilities for smuggling; which, however, may | But taking that provisio in connection with other be counteracted by proper vigilance on the part of parts of the act, and particularly the 3d section therethe officers of the customs, and by a rigidobservance of, in these words, that if the duties on any wines of the duties enjoined on them by the 18th section or spirits, deposited under the provisions of the act of the coasting act of the 18th of February. 1793. shall not have been paid, or secured to be paid, in From a number of communications, which have the manner

the manner described in the foregoing section, peen made to this department, by merchants and

i within the term of twelve calendar months, from bfficers of the customs, it appears that a difference

the time of their importation, it shall be the c!uty of of opinion is entertained on a variety of points in the

e the collector to cause so much of the wines or spi. act passed on the 20th of April, providing for the rits, as may be necessary, to be sold, &c. retaining deposite of wines and distilled spirits, in public ware

public ware the sum necessary for the payment of the duties houses, and for other purposes.

which have not been secured or paid,” the inferIn order, therefore, to establish an uniformity oflence appears to me to be irresistable, that it was the practice under that law, the present occasion is em

intention of the legislatus: tbat, in no case of a debraced to state the views of this department, on the

posite of wines or distilled spirits, should the terms several points on which doubts exist.

of credit for the duties, or any part of the dutic's According to the terms of the act, wines or distil.thereon,

thereon, be extended beyond twelve calendar led spirits, to be entitled to drawback, must be demonu

months, originally allowed; and such has been the posited in such public, or other storehouses, as may

construction which has heretofore been given to the be agreed upon between the importer and surveyor,

law by this department. &c. and on making the deposite, a bond is to be! It results that bonds given with surety can be given without surety, for double the amount of duties made payable from the date of the permit only, in the on the wines, or distilled spirits, with condition for case of wines or other distilled spirits imported the payınent of said duties, whether on wines or on from any foreign places or islands, situated on the distilled spirits, in twelve calendar months, from the eastern shores of America, north of the equator, &c. date of such bond.

and application for their removal be made at any To obtain a permit for the removal of wines, or line within three months after their having been distilled spirits, it is required that the importer or deposited-because in such case the bonds, with his assignee, shall previously give bond, with one surety, may be made payable at 6 and 9 months, or more surety or sureties, to the satisfaction of the from the date of the permit, without extending the collector, in double the amount of the duties upon term of credit for any part of the duties, beyond the wines or spirits, in each case to be delivered, the twelve calendar months, originally allowed. with condition for the payment of the duties, at the But if, on such importations, application for a sume credits, to be computed from the date of the permit be not made until more than three months

from the time of the deposite of the wines or distil-collection law of 1799, in fixing the terms of credit led spirits shall have elapsed, the bonds cannot run for the duties on all goods imported into their disa the usual time of six and nine months from the datetricts, with the exception of salt, the terms of cre. of the permit, as in such case, such time would ex-dit to be allowed on which article has already been tend the terms of credit, on a part of the duties, tated. beyond the twelve calendar months originally al. It has also been made a question, whether, in loured.

case of the importation of goods purchased for a In all cases of the importations of wines, or dis- commercial house in the United States, oy a partner tilled spirits, from any other port or place, than a residing abroad, the invoices are required to be ve. foreign place, or island situated on the eastern rified, by such partner under the 8th section of the shores of America, north of the equator, &c. and a act; which has been decided in the affirmative, as deposite takes place, if any time elapse after such will be seen from the enclosed circular letter of deposite before the application for the permit for a the secretary of the treasury, to the consuls of the removal be made, one and sometimes more than United States in foreign countries. one, of the bonds cannot run the usual time, as by Once admit the principle, that the residence in such course the terms of credit for a part of the du- the United States of one or more of the partners of ties would also be extended beyond the twelve ca- a commercial house, will exempt the partners resia lendar months originally allowed.

ding abroad, from a compliance with the regulations Under those circumstances I can only recom- prescribed in the 8th section of the act, and you mend that the most favorable arrangement be made place in their hands the means of defeating, in a with the importers, which the nature of each case great measure, the object and policy of the law. will admit of, keeping in view the general princi- It has been supposed by some, that in case there ple that, in no instance are the terips of credit for be no American consul at the port of shipment, the any part of the duties on wines or distilled spirits, verification might be made before a notary public, deposited, to be extended beyond the twelve ca- or other officer duly authorised to administer oaths; lendar months originally allowed.

but the proviso in the 8th section will not admit of It will not escape notice that, the effect of this such a construction. It says that if there be no construction, will be to restrict the terms of credit consul of the United States in the country from on the last instalment of the duties on distilled spi. whence the shipment of the goods, wares, or mer; rits deposited, which may be imported from any chandize is made, &c.” . other place than Europe, and tlie foreign places or According to the terms of the proviso, although islands, situated on the eastern shore of America, there be no American consu) at the port of shipment, north of the equator, &c. to twelve months--where- yet if there be such a consul in the country in which as, if no deposite had taken place, tie terms of credit that port is situated, the invoices must be verified on such instalment, would, according to the 6th before lim. section of the act, have been eighteen months. The sense in which the word country, as used in

With a full knowledge of that effect, it is not the law, is to be understood, is, that England is perceived that, from the whole context of the law, one country--Ireland another, and Scotland,&c.anowhich forcibly manifests the intention of the legis- ther. lature to have been, to make such restriction, that! It having been intimated to the treasury that, by any other construction than that adopted by this the laws of England, the consuls of the United department can be supported.

States, res dent therein, could not administer oaths, Some doubts have been expressed, as to the the secretary of the treasury, in the circular comterms of credit, to which goods imported from the munication already alluded to, has made the folWest Indic: are now entitled: I take occasion to lowing regulation: observe, that the West Indies are considered as be- "In all cases where, by the municipal laws of the ing coinprehended in the foreign places, or islands, country in which they exercise their functions, they situated on the eastern shore of America, north of aré restrained from adininistering oaths, the verifi. the equator, and in its adjacent seas, bays, and cation required by the 8th section of the act may be gulfs; and therefore goods imported from the West made in the presence of the resident consul, before Tadies, are entitled to a crcdit of six and nine any magistrate duly authorised to administer oaths; nonths, with the exception of salt.

and such consul shall certify not only the official The terms of credit on salt, are fixed at 9 months, character of the officer, and that the oath was adby the act of the 29th July, 1813, without regard ministered in his presence, but the person to whom io the place of importation.

it was administered, is of respectable character, and It will be perceived, that the 6th section of the who, according to the provisions of the said act, act providing for the deposite of wines, &c. makes ought to verify the said invoices." no provision for the terms of credit to be allowed Different opinions have also been entertained as on goods imported from Europe. The regulations to the correct construction of the thirteenth section in the sixty second section of the colection law of of that act. 1799, in relation to the terms of credit on goods When goods liable to an all valorem duty, are thus imported, are therefore still to govern: as well imported into the United States, the invoices of as with respect to the terms of credit to be allow- which are required to be verified as before mene ed on wines and teas, imported from any other tioned, but are not verified, or are verified, but not place than foreign places, or islands situated on the in conformity with law, all the packages are to be eastern shores of America, north of the equator, &c. opened, and every article is to be appraised in the

It may be proper here to remark, that no part of manner pointed out in the ninth section of the act. the act providing for the deposite of wines, &c. be- The doubts expressed have been, whether, although ing considered applicable to the districts on the the appraised value may not be greater than the innorthern and northwestern boundaries of the U. S. voice value; or if greater, but may not exceed it by the preceding observations, respecting that act, are twenty-five per centum, the addition of 50 per cent. not to be understood as being intended for the col. mentioned in the eleventh section, is to be made to lectors of those districts, who are to be governed the appraised value. by the provision in the sixty second section of the! In one or two cases, in which it satisfactorily anpeared, that the owners of the goods were led into | It is stated that the stemsare made in one or two an error by a misconstruction of the law by a con- parts, according to the size of the anchors for which sul of the Ú. States, it was considered reasonable not they are intended; that the fines form another part: to exact the penalty of fifty per centum: but in all that the palms are made into separate parts; and that cases in which an omission takes place in the verifi. | the several parts are made to fit exactly, that after oation of invoices required to be verified, and the their importation, they require nothing more than omission be ascribable to the owner of the goods, the mere process ef welding, to form them into you are to add tifty per centum to the appraised va- complete anchors. lure, the thirteenth section saying that goods admit.l. The object and policy of the legislature, in lay. ted to entry for want of the verification required by ing a specific duty of two cents per pound on an. . the 8th section, ashall be subject to the same ap-chors, were no doubt, to encourage our own manupraisement and to the same addition to the apprais- factures of this artiole. ed value as are prescribed by the eleventh section, It is therefore, considered not only equitable, but

&c." the construction given to which by the secre- consistent with the spirit and intention of the law. **tary of the treasury is, that the failure to produce in that parts of anchors should pay the same rate of

voices duly verified should, in contemplation of law, duty as anchors. · be considered equivalent to the act of fraudulently. By law, a duty of one dollar and fifty cents, per invoicing merchandise at twenty-five per centum pair, is laid on boots. A question has been made below its real value.

whether laced boots orbootees should pay the same By the existing laws, copper rods, bolts, spikes or rate of duty as boots, which has been decided in the nails, are liable to a duty of four cents per pound; negative; it being considered equitable that laced and copper in pigs, bars or plates, suited to the boots or bootees should pay duty only in proportion sheathing of ships, is exempted from duty.

to their comparative value with boots; and, upon that What are sometimes termed round copper bars, principle; it has been adjulged that they should be and are generally used for the fastening of a vessel, charged with an ad valorein duty of thixiy per cent. are considered as coming under the classification of as manufactures of leather, scopper rods, bolts, &c." and therefore, liable to al The present tariff, excepts worsted and stuff duty of four cents per pound.

goods, from the payments of the rate of duty impos. There is some ambiguity in that part of the act of ed on other woolen goods, or of which wool is the the 27th of April, 1816, exempting from duty, “cop material of chief value, and not being otherwise per and brass, in pigs, bars or plates, suited to the provided for, are considered a non-enumerated arsheathing of ships."

ticle, and liable to an ad valorem duty of fifteen per The only rational construction which can be giv. cent. en to the words "suited to the sheathing of ships,”\. It has been contended by some importers, that is, that they relate exclusively to copper in plates, toilenetts and valentias, come within the difinition or in other words, sheets.

of worsted and stuff goods, which construction, horAccording to this view of the subject, copper in ever, has not been acceded to by the treasury. plates, suited to the sheathing of ships, (what should. The worsted and stuff goods, contemplated by be so considered, was defined in a circular from this law, as an exception to woolen manufactures of all department of the 23d of January, 1818,) and cop-description, are such as are called bombazetty, camper and brass, in pigs or bars only, are to be ex- | lets, calimancoes, ratinetts, wildbores, shailoons, empted from duty, independent of old copper and moreens, and the like, all of which are composed brass, fit only to be re-manufactured.

Lentirely of wool. It is understood that but few importations are made Both, valentias and toilenetts, are composed of of copper or brass, in pigs or bars.

cotton and wool, and in some there is a small mixThe form in which these metals come in their ture of silk; consequently they do not come withiin crude state from the furnace, is called “pigs." the meaning of worsted and stuif goods, contem

By the bars here meant, is to be understood, a so. I plated by law, but are, strictly speaking, woolen lid mass of copper or brass, somewhat more refined manufactures, and liable to an ad valorem duty of than in the state of pigs, and hammered out in an twenty five per cent; their material of chief value oblong, or other form, and not fit for use, until ma- being wool. nufactured into some other shape or form.

It may be well here to apprise you, that the ľ. Articles manufactured from copper, or of which mitation, in the fourth paragraph, of the first seccopper is the meterial of chief value, are subject to tion of the act of the 27th April, 1816, as to the an ad valorem duty of twenty-five per centum, by time when the duty of twenty five per cent. ad vathe act of the 20th of April, 1818.

lorem, should cease to be chargeable on woolen All other descriptions of copper, except those al- goods, having been cxtended, by an act passed on ready particularly mentioned, are to be considered the 20th April, 1818, to the şuth June, 1826, an ad as a non-enumerated article, and liable to an ad valo- valorem duty of twenty-tive per cent. will be derem duty of fifteen percent.

mandable on woolen manufactures of all descripI will instance a few of the descriptions of copper tions, or of which wool is the material of chuciva. which are to be considered in the light of a non- luc, excepting blankets, woolen rugs, and worsted enumerated article..

and stuff goods, until the said 30th clay of June, 1826. 1. Copper bottoms, cut round, and copper bot-, question has also been made as to the duty. toms raised at the edge.

i properly chargeable on sad irons. 2. Copper in plates or sheets, weighing more than Froin the circumstance of the handles being made

thirty-four ounces per square foot, commonly of wrought iron, and being affixed to them after called braziers copper.

having been cast; and the bottoms and sides being It has been intimated to the treasury that large made smooth by grinding after that operation, it contracts have been made in Sweden, by citizens of has been decided, that sad irons should be considerthe U. States, for parts of anchors; with a view it is cd in the light of manufactures of iron, and pay dusupposed, of evading the payment of the specific ty accordingly duty of two cents per pound imposed on anchors, On an importation of some visiting cards a quesby the act of the 20th of April, 1818.

| tion was made whether they should pay duty as a

219n-enumerated article; or whether they should be | The interests of the honest trader will thereby be considered as coming under the classification of pa- protected, which of itself, makes the subject of great per of every description.

inportance, and will, I feel satisfied, continue to Being composed entirely of what may properly claim that attention from you. which it deserves. be denominated consolidated paper, it has been de. Respectfully,

JOS, ANDERSON. cided, that visiting cards are embraced by the classification of paper of every description, and are, therefore, liable to an ad valorem duty of thirty per

Naval Salutes. cent.

From the New York Gazette of May 6. Considerable difficulties have occurred in settling Translated from the Ministerial Gazette of Chili, of the principles upon which discounts should be al

the 23d of January, 1819. lowed in the computation of duties.

The U. S. frigate Ontario, capt. Biddle, having It is the practice in some foreign countries, but left Valparaiso suddenly on the 31st. ultimo, which, particularly in England, to make out the invoices in having excited various rumors, we now publish, for certain fixed, or standard nominal prices, and then the satisfaction of all, the literal correspondence to make discounts of different kinds from those pri- betwcen the vice admiral of the naval forces of Chices, regulated by the general state of the market, li (lord Cochrane) and capt. Biddle. and the selling prices at the time.

From the positive language used in the twenty No.1-Copy of a letter from lord Cochrane to capt. first section of the act of the 20th of April, 1818, Bidale, dated Valparaiso, Dec. 27, 1818. supplementary to the collection law of 1799, it ist Sin-I have been much tattered with the visit the opinion of the treasury, that discounts of the with which you have honored me, and which I concharacter alluded to, cannot be allowed in the com- sider as an honor done me, in consequence of the putation of duties.

station I hold as commander in chief of the naval It is only discounts, which the importer shall ex. forces of the government of Chili. I cannot forget pressly state on oath or affirmation, were actually the respect due to you, and will call to see you the and bona fide allowed to the owner or owner's of first opportunity. the goods in payment made for the same, before The fulfilling my duty to the government I have their shipment, that can, according to the terms of the honor to serve, is superior to all personal consithat section, be admitted.

derations, and I therefore beg permission to remind It becomes necessary, therefore, that the practice you, that from the length of time you have been in of introducing those standard nominal prices should public service, you cannot have been left ignorant be discontinued, and that the invoices should exhi- l of the fact, that when vessels of war of a foreign bit the true value, without any discount, exceptsuch nation enter friendly ports, it has always been the as may be actually and bona fide allowed in payment custom to give a public sakıte to that fag. I kngw macic for the goods.

of but one exception, which was, when the AmeriTo effect this desirable object, the secretary of can frigate Essex arrived at Gibraltar in the year the treasury, in the accompanying circular, has re- 1802, which vessel omitted to salute the flag of lord questol our consuls to use their endeavors to have Keith, who was then the English admiral on comthe course contemplated adopted; and has also re-mand at that station. The latter was of opinion, that quested them to cause the discounts to be made on it was the duty, of the commander of the Essex to each invoice, and not upon summary or recapitula- fire the customary salute, or if he refused, he should tory statements, as has sometimes been practised, leave the port immediately. Instead of saluting, and which has always been discountenanced by the the Essex left the port; but, on the arrival of com. treasury.

Trurtun, he not only saluted the vessel which bore Before closing this communication Ideem it pro- the admiral's flag, but, by the order of the same per to advert to another subject connected with the commodore, the Essex left Algeziras for Gibraltar, invoice. According to the collection law of 1799, and was ordered to fwfil the compliment, not only invoices were to exhibit the actual and real cost of for his former omission, but for his anterior return. the goods; but by the supplementary act of 20th Formy part, I have no personal sentiments on this April, 1819, they are to exhibit the true value of the subject; but allow me to assure you of my profound goods, in the actual state of manufacture, at the respect for your government and your person. I place from which the same were imported.

have the honor, &c. The difference here alluded to, will be obvious from a comparison of the provisions of the former No. 2-Capt. Biddle to lord Cochrane, dated on with the provisions of the latter law; nor can the board the Ontario, before Valparaiso, Dec. 28, object and policy of the legislature, in making the 1818. alteration, be misconceived.

| SIR-In answer to your letter of yesterday, I have Under the old collection law, many impositions, the honor to state, that the visit which I made to it is apprehended, were practised on the revenuc, l your lordship on my arrival, was in the capacity of by false invoices, predicated on fictitious sales, &c. an officer of the U.S, navy, and as a mark of my rewhich impositions were the more readily carried spect for the commanding officer of the naval forinto execution, from the circumstance that the in- ces of the Chilian government. voices were to exhibit the costs, and not the value, I know well that when a vessel of war arrives in of the goods.

a foreign port, it is customary to firea public salute, By a proper attention in ascertaining the state of and my knowledge of this circumstance was what inforeign markets, and the general prices given to ar. duced me, when I entered this port in January, to ticles, their true value can always be determined, give formal advice of my arrival to the governor, and by that means complete check will be afforded and notify him, that I would fire the customary saby the supplementary collection law, in detecting lute, if it would be answered with an equal number fraudulent invoices.

.

of guns. My offer to salute was not accepted, and, It is not the interest of ilic revenue alone which consequently, your lordship will see with how will be subserved, by a carcful and vigilant execu- much proprietv I excuse myself from now doing it. tion of the duties of your office, in this respect.

Iliave the bonor to be, les

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