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* . In the three manufacturing counties, the paupers

are only eight per cent. of the population; whereas in the agricultural they are about fourteen per cent. f

We are tempted to cast a further glance on this table, and to call the attention to a more striking comparison. Yorkshire contains a greater population than the three specified agricultural counties, and yet has far below half the number of offenders, and not two thirds of the number of paupers.

Population. Offenders. Paupers

Yorkshire, 858,892 245 77,661 Norfolk, Kent & Surry, 850,038 572 120,477

This result may appear extraordinary and paradoxical. But a very slight reflection on the subject will remove all the paradox, and enable us to account satisfactorily for the existing state of things. Idleness is as much the parent of poverty and guilt, as industry is of independence and virtue. In agricultural districts there is a considerable proportion of the labor of the women and a still greater proporof that of the younger people, wholly . The latter waste a great part of their early years in totaljdleness. Hence arises a fruitful source of pauperism and guilt.

These statements, independent of their over-l

whelming bearing on the present question, may have another very important advantage. They serve to display in strong colors, the danger of trustto mere assertions, unsopported by facts. There is not in the whole range of political economy, a dogma that has been more universally received, or appeared more plausible than the one here combatted, which is now unequivocally proved to be not only not true but the very reverse of truth. H. INTERFERENCE with com Mence. "Among the opponents of the manufacturing system, were formly to be found great numbers of those citizens, engaged in commerce, who appeared impressed with an idea that in proportion as manufactures are patronized and extended, in the same proportion commerce must be impaired. ... Hence a degree of jealousy has been fostered among the commercial, of the manufacturing ciass of our population, as if there were a great hostility between their respective interests. The most enlightened merchants at present are convinced of the errors of these views. It is not disticult to prove, that they rest on as sandy a foundation as the superior purity and freedom from pauperism of the agricultural districts. It will not, we trust, be denied, that in every community the greater the variety of pursuits, and employments, the greater the field for exertion, and less danger of rivalship, or of any of them being too much crowded. Hence an obvious consequence of the destruction of so many manufacturing establishments as, during the war, were in “the full tide of successful experiment,” has been to divert the capital and industry engaged in them to counmercial pursuits, whereby the latter are so much overstocked as to narrow or almost destroy all chance of success. Our wharves, our coffee houses, and the assignments in our newspapers, fully prove that commerce is overdome, and that it has unfortunately become a most precarious profession. Whereas, were manufacturers properly protected, com:

199

merce would be relieved from that superfluous portion of citizens who pursue it, and who by the cagoness of their competition in the markets, domestic and foreign, destroy each other's chances of sucCess. *

Another source of indemnification to commerce for any disadvantage it might sutier from the patronage of manufactures would be the trade in various kinds of raw materials which would be import- . ed from foreign countries for the use of the manufacturers."

An important consideration remains. The dinimution of our foreign trade, which is at all times precarious and often ruinous, would be further compensated by the vast increase of the coasting trade, in the transportation of raw materials from the southern to the middle and eastern states, and of manufactured articles from the latter to the former.

We do not deem it necessary to enter into further detail, or to exhaust the subject. We trust enough has been said to prove, that a liberal patronage extended to manufactures would be eminently benelicial even to the mercantile part of our citizens, not merely by diminishing the number of competitors in that department, but by offering profitable employment to a portion of that capital which has escaped the destruction proceeding from the ruinous state of our commerce since the war. This system moreover, would afford commercial men opportunities of providing for a part of their children in a less hazardous line of business than commerce.

Ill high w Ages.

The high wages said to be given in this country have been used as a powerful argument against encouraging manufacturers, and have led many of our citizens to believe that we would not be capable of manufacturing cAtensively for perhaps a century to come. This idea has maintained its ground against the strong and palpable fact, that many of our manufactures have thriven very considerably, notwith. standing the rivalship of foreign competitors. The difference however between the wages in England, in many branches of business, is far less than is ge. nerally supposed. But the argument falls to the ground, when we reflect that in most of those branches depending wholly on manual labor, our manufaeturers ilave met the rival articles from Eu. rope with great success. Our hatters, shoemakers, saddlers, coachmakers, printers, cabinet makers, type founders, curriers, glovers, smiths, and various other classes, wholly debarred of the advantage of machinery, have stood their ground far better than those citizens concerned in branches in which machinery is employed, of whom a large portion have been ruined.

This is a very extraordinary fact, and could not have entered into any previous calculation. The endless variety of millseats throughout the Unit. ed States, and the acknowleged talents of our citizens in mechasnical pursuits, would have led to. form a conclusion wholly different. It would havc been believed that whatever we might suffer in cases in which manual labor alone was employed, we should be triumphant wherever water power and machinery could be called into operation.

- To hr. Ct.) Nori NU i.p.

#An intelligent citizen, who has carefully examined the entries into the port of Philadelphia, assures us that the tonnage employed even now in the importation of raw materials, leather, dye-wood, iron, lead, &c. &c. is equal to that employed in the im. portation of bale goods.

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Treasury Circular. ro THE collectoris, NAVAL of FICERS AND SURVEYORs. Treasury department, Comptroller’s office, ...ipril 14th, 1819. Sin—I transmit, here with, copies of the following acts, passed at the last session of congress, te which your particular attention is requested. 1. An act, entitled “an act providing additional penalties for false entries for the benefit of drawback, or bounty on exportation;” approved the 20th of February, 1819. 2. An act, entitled “an act regulating passenger ships and vessels;” approved the 2d of March, 1819. 3. An act, entitled “an act to regulate the duties on certain wines;” approved the 3d of March, 1819. 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 alteration of an act, entitled “an act laying a duty on imported salt, granting a bounty on pickled fish exported, and allowances to certain vessels cmployed in the fisheries,” approved the 3d of March, 1319. 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 Inited States, a greater number of passengers than is prescribed by the law. in case the number of passengers exceeds the proportion of two passengers for every five tons of the vessel, but not by twenty passengers, the master and the owner or owners thereof, will severally forfeit, and be liable only to the payment of one hundred and fifty dollars, for every passenger over and above the said proportion: but in case the number exceeds that proportion by twenty passengers, besides the fine of one hundred and fifty dollars to which the master and owner or owners will, in such event, be severally liable for every passenger beyond the number allowed by law, the vessel will be Forfeited to the United States, and is to be prosecuted and distributed in the same manner in which the forfeitures and penalties are recovered and distributed under the provisions of the act, entitled “an 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, coast-wise, of wines and distilled spirits, from the public warehouse, in one district, to those in another district, under such regulations as the secretary of of the treasury may prescribe, without loss of debentitre. By the fourth mentioned act, the provisions and limitations of the act of the 20th of April, 1818, concerning tonnage and discriminating duties, in cer.

sia, of the city of Hamburg, and of the city of Bre-
Histor.
In the circular letter from this department, dated
the 4th of August, 1818, predicated on two procla-
mations 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 countervail-
ing 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, is-
sued 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 ap-
plicable 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 re-
spects 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 ex-
acting 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,
1815, as regards the vessels of the city of Bremen,
and the 13th of November, 1815, as regards the ves-
sels of the city of Hamburg, being the days, respec-
tively, on which the reciprocal measures adopted by
those cities, commenced operating.
With respect to the equalization of tonnage du-
ties on Prussian vessels, and on the merchandise im-
ported in them, I have to observe, that the act of
the 20th of April, 1818, concerning discriminating
duties, and the act of the 3d of March, 1819, in addi-
tion to the same, can be applied only prospektively, it
being understood that the benefits authorised to be
extended to those vessels by the acts mentioned, are
yet to be reciprocated on the part of the Prussian
government, agreeably to promise made to that
effect.
When information shall be received that the reci-
procal measures have been adopted by that govern-
ment, 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 allow-
ances hereafter to be granted to vessels qualified,
agro-ably to law, for carrying on the bank, and other
Codfisheries, are changed; but the forms and regula-
tions 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, al-
though they may have been employed only three
and a half months, at the least, in the preceding
fishing season.
The sixth mentioned act, with a view to the more
convenient regulation of the coasting trade, divideo
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.

spect to licensed vessels of twenty tons or upwards, that, from and after the 30th of June next, such vessels 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 3tate. - Lest it may be supposed that these exemptions from the performance of certain acts in certain cases, extend to all goods, I deem it proper to observe, that the formalities heretofore required, on the transportation of goods coastwise, from one district to another, to be thence exported with benefit of drawback, must still be observed on loading and unloading such goods at the ports of departure and of arrival, respectively. It is also to be observed, that the act is applicable only to licensed coasting vessels of twenty tons or 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.

From a number of communications, which have een made to this department, by merchants and ficers 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. In order, therefore, to establish an uniformity of practice under that law, the present occasion is embraced to state the views of this department, on the several points on which doubts exist. According to the terms of the act, wines or distilled spirits, to be entitled to drawback, must be deposited in such public, or other storehouses, as may 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

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permit, as would have been allowed on bonds for the same articles if they had not been deposited under 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.” 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 . places, or islands, situated on the eastern shores of America, north of the equator, or in its adjacent seas, bays and gulfs, are deposited in the public stores on the 1st of January, 1820, and a permit for their removal is ol,tained on the 1st of April following. By the construction in question, the bonds to be given, would be payable on the 1st of December, 1820, and 1st of February, and 1st of October, 1821: whereas the original bond §. at the time of the deposite of the spirits, would have been payable on the 1st of January 1821, consequently, the credit, for a part of the duties, would, by such construction, be extended beyond the term of twelve calendar months, originally allo:ved. It is difficult to reconcile the inconsistency which seems to exist between that part of the 2d section, which says that bonds are to be given with sureties, at the same credite, 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 ...'. 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 inference appears to me to be irresistable, that it was the intention of the legislature that, in no case of a deposite of wines or distilled spirits, should the terms of credit for the duties, or any part of the datics thereon, be extended beyond twelve calcindar months, originally allowed; and such has been the construction which has heretofore been given to the law by this department.

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 tuan three muonths

from the time of the deposite of the wines or distilled spirits shall have elapsed, the bonds cannot run the usual time of six and nine months from the date of the permit, as in such case, such time would extend the terms of credit, on a part of the duties, beyond the twelve calendar months originally allowed. In all cases of the importations of wines, or distilled spirits, from any other port or place, than a foreign place, or island situated on the eastern shores of America, north of the equator, &c. and a deposite takes place, if any time elapse after such deposite before the application for the permit for a removal be made, one and sometimes more than one, of the bonds cannot run the usual time, as by such course the terms of credit for a part of the duties would also be extended beyond the twelve calendar months originally allowed. - Under those circumstances I can only recommend that the most favorable arrangement be made with the importers, which the nature of each case will admit of, keeping in view the general principle that, in no instance are the terms of credit for any part of the duties on wines or distilled spirits, deposited, to be extended beyond the twelve calendar months originally allowed. It will not escape notice that, the effect of this construction, will be to restrict the terms of credit on the last instalment of the duties on distilled spirits deposited, which may be imported from any other place than Europe, and the foreign places or islands, situated on the eastern shore of America, north of the cquator, &c. to twelve months—whereas, if no deposite had taken place, the terms of credit on such instalment, would, according to the 6th section of the act, have been eighteen months. With a full knowledge of that effect, it is not perceived that, from the whole context of the law, which forcibly manifests the intention of the legislature to have been, to make such restriction, that any other construction than that adopted by this department can be supported. Some doubts have been expressed, as to the terms of credit, to which goods imported from the West Indic, aré now entitled: I take occasion to observe, that the West Indies are considered as being comprehended in the foreign places, or islands, situated on the eastern shore of America, north of the equator, and in its adjacent seas, bays, and gulfs; and therefore goods imported from the West failies, are entitled to a credit of six and nine amonths, with the exception of salt. The terms of credit on salt, are fixed at 9 months, by the act of the 29th July, 1813, without regard to the place of importation. 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 thus imported, are therefore still to govern: as well as with respect to the terms of credit to be allowed on wines and teas, imported from any other place than foreign places, or islands situated on the castern shores of America, north of the equator, &c. It may be proper here to remark, that no part of the act providing for the deposite of wines, &c. being considered applicable to the districts on the northern and northwestern boundaries of the U. S. the preceding observations, respecting that act, are not to be understood as being intended for the collectors of those districts, who are to be governed by the provision in the sixty second section of the

collection law of 1799, in fixing the terms of credit for the duties on all goods imported into their districts, with the exception of salt, the terms of credit to be allowed on which article has already been •tated. It has also been made a question, whether, in case of the importation of goods purchased for a commercial house in the United States, oy a partner residing abroad, the invoices are required to be verified, by such partner under the 8th section of the act; which has been decided in the affirmative, as will be seen from the enclosed circular letter of

the secretary of the treasury, to the consuls of the

United States in foreign countries. Once admit the principle, that the residence in the United States of one or more of the partners of a commercial house, will exempt the partners residing abroad, from a compliance with the regulations prescribed in the 8th section of the act, and you place in their hands the means of defeating, in a great measure, the object and policy of the law. It has been supposed by some, that in case there be no American consul at the port of shipment, the verification might be made before a notary public, or other officer duly authorised to administer oaths; but the proviso in the 8th section will not admit of such a construction. It says “that if there be no consul of the United States in the country from whence the shipment of the goods, wares, or mer; chandize is made, &c,” *. According to the terms of the proviso, although there be no American consul at the port of shipment, yet if there be such a consul in the country in which that port is situated, the invoices must be verified before him. The sense in which the word country, as used in the law, is to be understood, is, that England is §. country—Ireland another, and Scotland, &c. another. It having been intimated to the treasury that, by the laws of England, the consuls of the United States, resident therein, could not administer oaths, the secretary of the treasury, in the circular communication already alluded to, has made the following regulation: - - s “In all cases where, by the municipal laws of the country in which they exercise their functions, they are restrained from administering oaths, the verification required by the 8th section of the act may be made in the presence of the resident consul, before any magistrate duly authorised to administer oaths; and such consul shall certify not only the official character of the officer, and that the oath was administered in his presence, but the person to whom it was administered, is of respectable character, and who, according to the provisions of the said act, ought to verify the said invoices.” Different opinions have also been entertained as to the correct construction of the thirteenth section of that act. - When goods liable to an ad valorem duty, are imported into the United States, the invoices of which are required to be verified as before mentioned, but are not verified, or are verified, but not in conformity with law, all the packages are to be opened, and every article is to be appraised in the manner pointed out in the ninth section of the act. The doubts expressed have been, whether, although the appraised value may not be greater than the invoice value; or if greater, but may not exceed it by twenty-five per centum, the addition of 50 per cent. mentioned in the eleventh section, is to be made to the appraised value. In one or two cases, in which it satisfactorily appeared, 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 valite, the thirteenth section saying that goods admitted to entry for want of the verification required by the 8th section, “shall be subject to the same appraisement and to the same addition to the appraised value as are prescribed by the eleventh section, &c.” the construction given to which by the secretary of the treasury is, that the failure to produce invoices duly verified should, in contemplation of law, be considered equivalent to the act of fraudulently invoicing merchandise at twenty-five per centum below its real value. . 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. . There is some ambiguity in that part of the act of the 27th of April, 1816, exempting from duty, “copper and brass, in pigs, bars or plates, suited to the sheathing of ships.” 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. According to this view of the subject, copper in plates, suited to the sheathing of ships, (what should be so considered, was defined in a circular from this department of the 23d of January, 1818,) and copper and brass, in pigs or bars only, are to be ex: empted from duty, independent of old coppet 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.” By the bars here meant, is to be understood, a solid 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. 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. I will instance a few of the descriptions of copper which are to be considered in the light of a nonentimerated article. 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.

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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 made to fit exactly, that after their importation, they require nothing more than the mere process ef welding, to form them into complete anchors. . The object and policy of the legislature, in lay. ing a specific duty of two cents per pound on anchors, were no doñbt, to encourage our own manufactures of this article. It is therefore, considered not only equitable, but consistent with the spirit and intention of the law, that parts of anchors should pay the same rate of duty as anchors. By law, a duty of one dollar and fifty cents, per pair, is laid on boots. A question has been made whether laced boots or bootees 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 shour 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 per cent. as manufactures of leather. The present tariff, excepts worsted and stuff. goods, from the payments of the rate of duty impos. ed on other woolen goods, or of which wool is the material of chief value, and not being otherwise provided for, are considered a non-enumerated article, and liable to an ad valorem duty of fifteen per cent. - * It has been contended by some importers, that toilenetts and valentias, come within the diffinition of worsted and stus'goods, which construction, however, has not been acceded to by the treasury. The worsted and stuff goods, contemplated by law, as an exception to woolen manufactures of ail description, are such as are called bombazetts, camlets, calimancoes, ratinetts, wildbores, shalloons, Inoreens, and the like, all of which are coin posed

| 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, contemplated 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. * -It may be well here to apprise you, that the 1'mitation, in the fourth paragraph, of the first sec. tion 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 Juth June, 1326, an ad valorem duty of twenty-five per cent. will be demandable on woolen manufactures of all descriptions, or of which wool is the material of civics va. luc, excepting blankets, woolen rugs, and worsted 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 bottons and sides being: made smooth by grinding after that operation, it has been decided, that sad irons should be considercd 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

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