4. An act, entitled "an act in addition to an act
concerning tonnage and discriminating duties
in certain cases;" approved, 3d March, 1819.
5. An act, entitled "an act in addition to, and al-
teration of an act, entitled 'an act laying a duty
on imported salt, granting a bounty on pickled
fish exported, and allowances to certain vessels
employed in the fisheries," approved the 3d of
March, 1819.

6. An act, entitled "an act supplementary to the
acts concerning the coasting trade," approved
the 2d of March, 1819.

The provisions of the first mentioned law are so clear and explicit as to require no elucidation.

It is incumbent on the officers of the customs, by the second mentioned law, to observe due vigilance to detect vessels in taking from, or conveying to, the United States, a greater number of passengers than is prescribed by the law.

sia, of the city of Hamburg, and of the city of Bre

men.

In the circular letter from this department, dated the 4th of August, 1818, predicated on two proclamations of the president of the United States, which were issued in conformity with the provisions of the act of the 3d March, 1815, you were instructed to discontinue charging discriminating, or countervailing duties on the vessels of the cities of Hamburg and Bremen, and on mercandise imported in them, of the growth, produce or manufacture of those cities, respectively; and to refund the difference between countervailing and domestic duties, so far as related to the importations in those vessels from certain specified periods.

But it will be perceived, that the act of the 3d of March, 1815, and the president's proclamations, issued in virtue of it, do not extend the repeal of the countervailing duties, as to merchandise, further than to goods the growth, produce or manufacture of the cities of Hamburg and Bremen, respectively; whereas, by the act, of the 20th of April, 1818, all the provisions and limitations of which are made applicable to the vessels of Hamburg and Bremen, by the act passed at the last session of congress, the acts and parts of acts imposing discriminating, or countervailing duties, are repealed, not only as respects merchandise, the produce or manufacture of those cities, respectively, but also as respects "such produce and manufactures, as can only be, or most usually are, first shipped from them in their respec

tive vessels."

You will, therefore, be pleased to discontinue exacting discriminating or countervailing duties on the goods last alluded to, when imported in the vessels of Hamburg and Bremen, and refund such as have been collected on such goods, since the 12th May, In case the number of passengers exceeds 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 not by 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 feit, 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 number ties 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 the master and owner or owners will, in such duties, and the act of the 3d of March, 1819, in addievent, be severally liable for every passenger be- tion to the same, can be applied only prospectively, 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 ed 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 and tonnage."

The third mentioned act, which is to go into operation from and after the 30th of June next, reduces the duty heretofore payable on the non-enumerated wines when imported in bottles or cases, from seventy to thirty cents per gallon; and when imported otherwise than in bottles or cases, from twenty-five to fifteen cents per gallon.

It also amends the 4th section of the act of the 20th of April, 1818, supplementary to the collection Jaw of 1799, so far as to allow the transportation, toast-wise, of wines and distilled spirits, from the public warehouse, in one district, to those in another districi, under such regulations as the secretary of of the treasury may prescribe, without loss of deben

ture.

When information shall be received that the reciprocal measures have been adopted by that government, you will be advised thereof.

In the mean time you are to charge alien duties on Prussian vessels and their cargoes.

By the fifth mentioned act the rates of the allowances hereafter to be granted to vessels qualified, agreably to law, for carrying on the bank, and other Codfisheries, are changed; but the forms and regulations prescribed, by pre-existing laws, to obtain such allowances, are still to be observed, with the exception that vessels above thirty tons, in a certain event, specified in the act, will now be entitled to a bounty of three dollars and fifty cents per ton, although they may have been employed only three and a half months, at the least, in the preceding fishing season.

By the fourth mentioned act, the provisions and 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 re

the provisions of that act: "Provided, That the time to be allowed for the payment of the duties upon any wines or spirits so delivered, or for any part of such duties, shall not be such as to extend the credit beyond the term of twelve calendar months, originally allowed, upon depositing such wines and spirits."

spect 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 two great districts, respectively; and between a state in one, and an adjoining state in another great district, in manner, and subject only to the regulations that are now required to be observed by such vessels, in trading from one district to another, in the same state, or from a district in one state, to a district in the next adjoining state; and that when trading from one to another great district, other than between a state in one, and an adjoining state in another great district, such vessels are to conform to and observe the regulations that are now required to be observed, in trading from a district in one state, to a district in any other than an adjoining

state.

It has been contended by some importers that, according to the preceding regulations they are entit led to the credits specified in the 6th section of the act, from the date of the permit, granted for the removal of the wines or distilled spirits.

To exemplify the construction thus contended for, it will be supposed, that distilled spirits imported 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, from 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 the 1st of serve, that the formalities heretofore required, on January, 1820, and a permit for their removal is obthe 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: whereas the oriof arrival, respectively. ginal 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 Jaonly to licensed coasting vessels of twenty tons ornuary 1821, consequently, the credit, for a part of upwards, and not to licensed coasting vessels under twenty tons; nor to registered vessels, taking in goods in one district to be delivered in another.

The two last descriptions of vessels are, therefore, still to conform to the provisions and regulations of the pre-existing laws; as, also, all descriptions of vessels trading in the districts not comprehended in either of the two great districts on the sea coast and navigable rivers, between the eastern and western limits of the United States.

It will naturally suggest itself to you, that this new regulation respecting coasting vessels, will increase their facilities for smuggling; which, however, may be counteracted by proper vigilance on the part of the officers of the customs, and by a rigid observance of the duties enjoined on them by the 18th section of the coasting act of the 18th of February. 1793.

the duties, would, by such construction, be extended beyond the term of twelve calendar months, originally allowed.

It is difficult to reconcile the inconsistency which seems to exist between that part of the 24 section, which says that bonds are to be given with sureties, at the same credits, to be computed from the date of the permit, as would have been allowed on bonds for the same articles if they had not been deposited under the provisions of the act; and the restrictive clause in the provisio immediately following, which has been already quoted.

But taking that provisio in connection with other parts of the act, and particularly the 3d section thereof, in these words, "that if the duties on any wines or spirits, deposited under the provisions of the act shall not have been paid, or secured to be paid, in the manner described in the foregoing section, within the term of twelve calendar months, from the time of their importation, it shall be the duty of the collector to cause so much of the wines or spirits, as may be necessary, to be sold, &c. retaining the sum necessary for the payment of the duties which have not been secured or paid," the inferIn order, therefore, to establish an uniformity of ence appears to me to be irresistable, that it was the practice under that law, the present occasion is em-intention of the legislature that, in no case of a debraced to state the views of this department, on the several points on which doubts exist.

From a number of communications, which have been made to this department, by merchants and officers of the customs, it appears that a difference of opinion is entertained on a variety of points in the act passed on the 20th of April, providing for the deposite of wines and distilled spirits, in public ware houses, and for other purposes.

posite of wines or distilled spirits, should the terms of credit for the duties, or any part of the duties According to the terms of the act, wines or distil- thereon, be extended beyond twelve calendar led spirits, to be entitled to drawback, must be de-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 law by this department. be agreed upon between the importer and surveyor, &c. and on making the deposite, a bond is to be given without surety, for double the amount of duties on the wines, or distilled spirits, with condition for the payment of said duties, whether on wines or on distilled spirits, in twelve calendar months, from the date of such bond.

To obtain a permit for the removal of wines, or distilled spirits, it is required that the importer or his assignee, shall previously give bond, with one or more surety or sureties, to the satisfaction of the collector, in double the amount of the duties upon the wines or spirits, in each case to be delivered, with condition for the payment of the duties, at the same credits, to be computed from the date of the

It results that bonds given with surety can be made payable from the date of the permit only, in the case of wines or other distilled spirits imported from any foreign places or islands, situated on the eastern shores of America, north of the equator, &c. and application for their removal be made at any time within three months after their having been deposited-because in such case the bonds, with surety, may be made payable at 6 and 9 months, from the date of the permit, without extending the term of credit for any part of the duties, beyond the twelve calendar months, originally allowed.

But if, on such importations, application for a 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 dis the usual time of six and nine months from the date tricts, 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 allowed.

It will be perceived, that the 6th section of the act providing for the deposite of wines, &c. makes no provision for the terms of credit to be allowed on goods imported from Europe. The regulations in the sixty second section of the collection law of 1799, in relation to the terms of credit on goods When goods liable to an ad 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 men 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 an

It is stated that the stems are made in one or two parts, according to the size of the anchors for which they are intended; that the flues form another part: that the palms are made into separate parts; and that the several parts are inade to fit exactly, that after their importation, they require nothing more than the mere process ef welding, to form them into complete anchors.

peared, that the owners of the goods were led into an error by a misconstruction of the law by a consul of the U. States, it was considered reasonable not to exact the penalty of fifty per centum: but in all cases in which an omission takes place in the verification of invoices required to be verified, and the omission be ascribable to the owner of the goods, you are to add fifty per centum to the appraised value, the thirteenth section saying that goods admit- 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 anthe 8th section, "shall be subject to the same ap-chors, were no doubt, to encourage our own manupraisement and to the sarae addition to the apprais- factures of this article.

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 rate of duty as boots, which has been decided in the negative; it being considered equitable that laced boots or bootees shoul pay duty only in proportion to their comparative value with boots; and, upon that principle, it has been adjudged that they should be charged with an ad valorem duty of thirty percent. as manufactures of leather.

By the existing laws, copper rods, bolts, spikes or nails, are liable to a duty of four cents per pound; and copper in pigs, bars or plates, suited to the sheathing of ships, is exempted from duty.

What are sometimes termed round copper bars, and are generally used for the fastening of a vessel, are considered as coming under the classification of "copper rods, bolts, &c." and therefore, liable to a duty of four cents per pound.

The present tariff, excepts worsted and stuff goods, from the payments of the rate of duty imposThere 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 cent.

The only rational construction which can be given to the words "suited to the sheathing of ships," is, that they relate exclusively to copper in plates, or in other words, sheets.

It has been contended by some importers, that toilenetts and valentias, come within the difinition of worsted and stuff goods, which construction, however, has not been acceded to by the treasury.

According to this view of the subject, copper in 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 bombazetta, camper and brass, in pigs or bars only, are to be ex empted from duty, independent of old copper and brass, fit only to be re-manufactured.

It is understood that but few importations are made of copper or brass, in pigs or bars.

The form in which these metals come in their crude state from the furnace, is called "pigs."

lets, calimancoes, ratinetts, wildbores, shailoons, moreens, and the like, all of which are composed entirely of wool.

Both, valentias and toilenetts, are composed of cotton and wool, and in some there is a small mixture of silk; consequently they do not come within the meaning of worsted and stuff goods, contemso-plated by law, but are, strictly speaking, woolen manufactures, and liable to an ad valorem duty of twenty five per cent; their material of chief value being wool.

By the bars here meant, is to be understood, a lid mass of copper or brass, somewhat more refined than in the state of pigs, and hammered out in an oblong, or other form, and not fit for use, until manufactured into some other shape or form.

Articles manufactured from copper, or of which copper is the meterial of chief value, are subject to an ad valorem duty of twenty-five per centum, by the act of the 20th of April, 1818.

It may be well here to apprise you, that the lmitation, in the fourth paragraph, of the first section of the act of the 27th April, 1816, as to the time when the duty of twenty five per cent. ad valorem, should cease to be chargeable on woolen goods, having been extended, by an act passed on the 20th April, 1818, to the 30th June, 1826, an ad valorem duty of twenty-five per cent. will be demandable on woolen manufactures of all descripI will instance a few of the descriptions of copper tions, or of which wool is the material of chief va which are to be considered in the light of a non-luc, excepting blankets, woolen rugs, and worsted enumerated article.

All other descriptions of copper, except those already particularly mentioned, are to be considered as a non-enumerated article, and liable to an ad valorem duty of fifteen percent.

1. Copper bottoms, cut round, and copper bottoms raised at the edge.

2. Copper in plates or sheets, weighing more than thirty-four ounces per square foot, commonly called braziers copper.

It has been intimated to the treasury that large contracts have been made in Sweden, by citizens of the U. States, for parts of anchors; with a view it is supposed, of evading the payment of the specific duty of two cents per pound imposed on anchors, by the act of the 20th of April, 1818.

and stuff goods, until the said 30th day of June, 1826. A question has also been made as to the duty. properly chargeable on sad irons.

From the circumstance of the handles being made of wrought iron, and being affixed to them after having been cast; and the bottoms and sides being made smooth by grinding after that operation, it has been decided, that sad irons should be considered in the light of manufactures of iron, and pay duty accordingly.

On an importation of some visiting cards a question was made whether they should pay duty as a

non-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. importance, and will, I feel satisfied, continue to claim that attention from you which it deserves. Respectfully,

Being composed entirely of what may properly be denominated consolidated paper, it has been decided, 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

cent.

Considerable difficulties have occurred in settling the principles upon which discounts should be allowed in the computation of duties.

JOS. ANDERSON.

Naval Salutes.

From the New York Gazette of May 6. Translated from the Ministerial Gazette of Chili, of the 23d of January, 1819.

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-between 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, supplementary to the collection law of 1799, it is the opinion of the treasury, that discounts of the character alluded to, cannot be allowed in the computation of duties.

Biddle, dated Valparaiso, Dec. 27, 1818. Sin-I have been much flattered with the visit with which you have honored me, and which I consider as an honor done me, in consequence of the 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 owners of first opportunity. the goods in payment made for the same, before their shipment, that can, according to the terms of that section, be admitted.

It becomes necessary, therefore, that the practice of introducing those standard nominal prices should be discontinued, and that the invoices should exhibit the true value, without any discount, except such as may be actually and bona fide allowed in payment made for the goods.

The fulfilling my duty to the government I have the honor to serve, is superior to all personal considerations, and I therefore beg permission to remind you, that from the length of time you have been in public service, you cannot have been left ignorant of the fact, that when vessels of war of a foreign nation enter friendly ports, it has always been the custom to give a public salute to that flag. I know 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 quested 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, and which has always been discountenanced by the treasury.

Before closing this communication I deem it proper to advert to another subject connected with the invoice. According to the collection law of 1799, invoices were to exhibit the actual and real cost of the goods; but by the supplementary act of 20th April, 1818, they are to exhibit the true value of the goods, in the actual state of manufacture, at the place from which the same were imported.

The difference here alluded to, will be obvious from a comparison of the provisions of the former with the provisions of the latter law; nor can the object and policy of the legislature, in making the alteration, be misconceived.

leave the port immediately. Instead of saluting, the Essex left the port; but, on the arrival of com. Trutun, he not only saluted the vessel which bore the admiral's flag, but, by the order of the same commodore, the Essex left Algeziras for Gibraltar, and was ordered to fulfil the compliment, not only for his former omission, but for his anterior return.

Formy part, I have no personal sentiments on this subject; but allow me to assure you of my profound respect for your government and your person. I have the honor, &c.

No. 2-Capt. Biddle to lord Cochrane, dated on board the Ontario, before Valparaiso, Dec. 28, 1818.

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 revenue, 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 førinto 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 fire a 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 late, 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 the revenue alone which consequently, your lordship will see with how will be subserved, by a careful and vigilant execu- much propriety I excuse myself from now doing it. tion of the duties of your office, in this respect.— ¦

I have the bonor to be, &g,