forth the aggregate amount of coin which the package con tains, and the amount of each denomination and issue, together with the name and post-office address of the party sending the same, who will also advise the Superintendent of the Mint of the amount and denomination of minor coins desired in return, and designate the city or town most convenient to him to which he desires such coins to be sent.

Redemption of Minor Coins.

Persons holding coins of copper, bronze, or copper-nickel, authorized by law, and desiring their redemption in lawful money, may forward or present them for this purpose to any of the offices of redemption hereinafter specified, putting the coins in packages of twenty dollars each or multiples thereof, assorted and separated by denominations and issues, as above directed in cases of forwarding for exchange, and, if forwarded, advising the officer to whom sent of the amount and kind of coin shipped, and the place (New York, Philadelphia, Boston, New Orleans, or San Francisco) at which the transfer check to be drawn by the Treasurer of the United States shall be made payable.

Upon the receipt of the minor coins thus forwarded or presented for redemption, the officer receiving them will carefully count and examine the same, and thereupon, unless payment therefor can be made over the counter, will issue a certificate, to be at once transmitted by him to the Treasurer of the United States at Washington, D. C.; which certificate shall state the amount of coin received, the name and address of the person, company, corporation, or firm making the remittance, and the place at which the transfer check shall be made payable.

The Treasurer of the United States will, upon the receipt of this certificate, transmit to the owner of the coin a transfer check payable to his order, in United States currency,

for the amount specified in the certificate, the check to be drawn upon the Assistant Treasurer of the United States in New York, Philadelphia, Boston, New Orleans, or San Francisco, at the option of the party forwarding the coin.

A detailed register of purchases and exchanges is directed to be kept in the mint at Philadelphia, and a register of redemptions in each office of redemption.

The expenses of transportation of the old coins thus forwarded for exchange or redemption must be paid by the parties forwarding them. The coin in return will be forwarded at the expense of the United States.

Minor coins so mutilated that they cannot be identified, or materially reduced in value by clipping or otherwise, will not be exchanged or redeemed.

Silver coins will not, in any case, be received for redemption or exchange under the provisions of this law.

The offices of redemption herein referred to are as follow:

The Superintendent of the Mint of the United States, Philadelphia.

The Treasurer of the United States, Washington, D. C. The Assistant Treasurer of the United States, Boston. The Assistant Treasurer of the United States, New York. The Assistant Treasurer of the United States, Philadelphia.

The Assistant Treasurer of the United States, St. Louis. The Assistant Treasurer of the United States, New Orleans.

The Assistant Treasurer of the United States, Cincinnati. The Assistant Treasurer of the United States, Chicago. The Assistant Treasurer of the United States, San Francisco.

The Assistant Treasurer of the United States, Baltimore. The United States depositary, Tucson, Arizona.

III. CUSTOMS DIVISION.

386. The necessity for this division arose out of the provisions of law authorizing the Secretary of the Treasury, in cases of unascertained duties, or duties or other moneys paid to a collector of customs under protest and appeal in excess of the sums required by law, to refund such excess out of the Treasury. The consideration of numerous cases of appeals from the decisions of the collectors of customs forms, perhaps, the most important duty of this division, although it is charged with many other important duties affecting the administration of the customs laws and the transaction of business in the numerous custom-houses. The proper execution of these duties on the part of the responsible head of the division requires legal knowledge and training, in order the more properly to deal with numerous questions arising as to the construction of statutes, and in the application of the decisions of judicial tribunals affecting points at issue between importers and the collectors of customs. It likewise requires a thorough knowledge of the customs laws and regulations, of the usages of trade, and to some extent the routine of commerce in foreign countries. The examination which is given in these cases in the office of the Secretary of the Treasury, through this division, is, in numerous instances, preliminary to the judicial determination of the questions in the courts. The importer who has paid his duties under protest can only have a standing in court after appeal to the Secretary of the Treasury within the required time, and after the decision of the latter on the case presented, adversely to his claim. It becomes, therefore, a matter of the greatest importance that the questions presented be carefully considered by well-trained minds, and with due regard to well-settled principles of law. A want of knowledge of such principles, or an imperfect

judgment, even in a case of exceeding small amount and seemingly unimportant, may involve the Government in a loss of revenue incalculable in amount, through the application of the conclusions reached to a class of importations in the future, the extent of which can in nowise be within the reach of conjecture. At the same time, an overzealous regard for the money interests of the Government, which grasps at the idea of increased and increasing revenue, while well-settled principles of law are overlooked or carefully ignored, may, on the other hand, involve the Treasury in the hopeless and expensive litigation of hundreds of suits involving the class of importations affected.

387. It is provided by law that the decision of the collector of customs at the port of importation and entry, as to the rate and amount of duties to be paid on the merchandise entered, and the dutiable costs and charges, or as to the rate and amount to be paid on the tonnage of any vessel, or as to all fees, charges, and exactions whatever, shall be final and conclusive against all persons interested therein, unless the owner, master, commander, or consignee of such vessel, or the owner, importer, consignee, or agent of such merchandise, shall, within ten days after the ascertainment and liquidation of duties, give notice in writing to the collector on each entry, if dissatisfied with his decision, setting forth therein distinctly and specifically the grounds of his objection thereto, and shall, within thirty days after the date of such ascertainment and liquidation, appeal therefrom to the Secretary of the Treasury. (R. S., §§ 2931, 2932.)

By a recent act it is provided that this shall not apply to an exaction of tonnage tax, where the Secretary and the Attorney-General shall be satisfied that such exaction was in contravention of treaty provisions. (Act June 19, 1878.)

388. And it is further provided that the decision of the Secretary of the Treasury upon such appeal shall be likewise final and conclusive, unless suit shall be commenced for the recovery of such moneys claimed to have been illegally exacted within ninety days after his decision. And no suit can be maintained until after such decision shall be rendered, unless that decision shall be delayed more than ninety days from the date of the appeal, in case the entry was made east of the Rocky Mountains, or more than five months in case of an entry west of those mountains.

389. In order to understand more clearly this matter of protests and appeals, and the duty of the Customs Division in regard thereto, it is well, perhaps, to refer briefly to what is required of a merchant at the port of entry in respect of a consignment of imported goods.

390. All goods brought within the jurisdiction of a port of entry, with purpose to unload the same; are subject to entry at the custom-house; and only the owner or importer, consignee or agent, can be recognized as entitled to enter the same. The person designing to make such an entry must produce to the customs officers the original invoice of the merchandise, properly authenticated, together with the bill of lading, and make an entry of the goods in writing, under oath. This entry is required to specify the name of the vessel, and of her master, in which, and the port or place from which, the merchandise was imported; the particular marks, numbers, denomination, and dutiable value, including charges of each particular package or parcel; or if in bulk, the quantity, quality, and value, including charges thereon, particularly specifying the species of money in which the invoice thereof is made out. The entry must be subscribed by the person making it, if the owner or consignee, in his own name; or if another person, in his name as agent or factor for the owner or