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than under the tariff of 1842; and consequently, if the theory of the Secretary is correct, the consumption of all three must be greater. It is clearly of no consequence to the consumer of tea or coffee whether he pays the duty upon the sugar or the coffee. In taking it off the sugar and putting it on the coffee or tea, is simply favoring the Spanish West Indies at the expense of the Brazils, as well as Louisiana and Texas. Sugar it is true, is used for very many purposes other than tea and coffee, but the quantities of the latter consumed without sugar are small. The more of the latter there is consumed, the greater will be the demand for sugar, and with a 25 per cent tax on them, the prepared beverage, as we have stated, will be taxed 2 cents less than under the tariff of 1842. Another great consideration is this: the foreign market for farm produce being good, the means of the farmer to buy increase, and with the general enhancement of the business of the country as a result of improved agricultural prosperity, the consumption of those tropical productions may be supposed to increase even at advanced prices. The following is a table of the domestic exports of the United States for five years:—

'DOMESTICS EXPORTS OF THE UNITED STATES, FOR FIVE SUCCESSIVE YEARS.

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It is here remarkable that farm produce has increased in value near $1,000,000, and cotton has declined $9,000,000 in export value, and cotton goods have diminished $1,000,000. Sheep's wool has, however, become an important item, reaching over $200,000, and 668,386 pounds in quantity. The diminished quantity of cotton sent forward begins now, in a second year of short production, to tell upon prices, and the prospect is high prices throughout the year.

COMMERCIAL REGULATIONS.

UNITED STATES TARIFF.-REGULATIONS AND INSTRUCTIONS. THE following Circular of Instructions to collectors and other officers of the customs, relative to the Tariff of 1846, which went into operation on the 1st of December last, is published in this department of the Merchants' Magazine, for the benefit of importing merchants:

CIRCULAR INSTRUCTIONS TO COLLECTORS AND OTHER OFFICERS OF THE CUSTOMS.

Treasury Department, Nov. 25, 1846. For the government of the respective officers of the customs in carrying into effect the provisions of the annexed act of Congress, approved 30th July, 1846, entitled " An act reducing the duty on imports, and for other purposes," the following instructions and regulations are issued, and a strict compliance there with enjoined.

In view of inquiries submitted, it becomes proper to state, that the before mentioned act goes into operation and effect on the first day of December next, and not the second, in conformity with a decision upon a similar question of construction by the Supreme Court of the United States.

The fourth section of the act provides that the expense of weighing, guaging, or measuring, shall be paid by the owner, agent, or consignee of the goods, under certain specified circumstances. Whenever, therefore, the invoice shall not contain any weight, quantity, or measure, as the case may be, and, likewise, when those quantities may be stated in the invoice, but not so stated in good faith, but, on being properly tested, are found to fall short of the true amount to an unreasonable extent, after making due allowance for any difference between the mode of determining quantities under our laws by weight, guage, or measure, and that of the country or place from whence the merchandise may be imported, and where good reason should exist for the belief that the quantity was incorrectly given in the invoice by design, and with intention to evade payment of the proper amount of duty, then in all such cases, the expense of the services referred to must be defrayed by the owner, agent, or consignee.

If any quantity, weight, or measure, be stated in the invoice or entry, it nevertheless becomes necessary, as required by the instructions of the department, under the warehouse act, issued on the 14th of August last, to weigh, guage, or measure the article, to ascertain whether the quantity be correctly given in the invoice or entry. If the quantity thus ascertained is found to exceed that given in the invoice or entry, the aggregate cost or value must be made to correspond with such increase of the quantity, and the duties estimated and assessed accordingly. But in no case are the duties to be levied on an amount less than the invoice value.

Where the weight, guage, or measure shall have been duly ascertained on any goods deposited in warehouse, and such goods be withdrawn either for consumption or transportation to another port of entry, in less quantities than the entire importation, the expense of weighing, guaging, or measuring any such portions or quantities must be paid by the owner, importer, or agent, whenever it becomes necessary to perform either of those acts in order to ascertain the dutiable value of any such goods withdrawn from warehouse as aforesaid.

When articles of the description before mentioned are transported in pursuance of law, to be re-warehoused at another port of entry, they need not be again weighed, guaged, or measured, in going into warehouse at the transportation port, as the quantities specified in the certificate required by law to accompany the same may be deemed the true quantities, unless special and sufficient reasons should exist to render, in the judgment of the collector, another ascertainment necessary.

The bounty to be allowed from and after the 1st day of December next, in pursuance of the fifth section of the act, on the exportation of pickled fish of the fisheries of the United States, if cured with foreign salt, will be at the rate of 24 cents per bushel, or 56 pounds on the salt used in curing said fish. To entitle the exporter to bounty, a strict compli ance must be had with the requirements of the "Act laying a duty on imported salt, and granting a bounty on pickled fish exported," &c., approved 29th July, 1813.

The following decision, heretofore made on points submitted under the sixth section of the act, it is deemed proper to incorporate with these instructions, viz: All goods which may arrive in port prior to the first of December next, but which may remain on board the

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vessel on that day or the day following, will be subject to the rates of duty prescribed by the tariff act of 30th August, 1842, unless entered and bonded for warehousing prior to the 1st of December. If the vessel should not arrive in time for the importer to complete the warehouse entry and give bond before the 1st of December, due notice on his part that he desires to avail himself of the lower rate of duty prescribed by the revenue act of the 30th July, 1846, will be sufficient; the peculiar circumstances justifying a constructive warehousing in such cases; such notice to be given before the 1st of December.

Goods remaining in public store on the second day of December will be subjected to the rates of duty imposed by the act of 30th July, 1846, whether the rates under said act be higher or lower than the rates chargeable by law at the time of the arrival thereof; provided such goods were imported after the passage of the act of 30th July, 1846.

Importers therefore, to avail themselves of the duty imposed by the act of the 30th August, 1842, must pay the duty before the 1st day of December, if the goods are in the public stores.

The seventh section of the act allows goods, wares, and merchandise to remain in the public stores for the space of one year without payment of duty. The year will therefore commence on the day on which entry of the vessel in which the goods are imported is made at the custom-house. Where goods remain in warehouse beyond one year, as aforesaid, without payment of the appropriate duties and charges thereon, they must be appraised and sold in conformity with law and the instructions of the department issued under the warehousing act on the 14th of August last. No interest on the duties becomes chargeable in the case of any goods imported after the passage of the act of 30th July, 1846, if the duties are paid within the year prescribed by law. Goods imported since the passage of the warehouse act of 6th August, 1846, and carried to public stores as unclaimed goods, may be entered at any time before the expiration of one year from the date of importation, and be exempted from any charge of interest on the duties.

The additions authorized by the eighth section to be made by the owner or consignee, or agent, "in the entry to the cost or value given in the invoice" where goods have been actually purchased, as also the costs and charges referred to, must be added at the time of making entry of the goods, and cannot be done subsequently. This privilege is obviously intended to afford the party an opportunity to relieve himself from the additional duty imposed by this section, where the apprised value shall exceed by 10 per centum, or more, the value "so declared on the entry;" consequently any such additions made as aforesaid are not obligatory upon or to control the judgment of the appraisers in estimating the value of the goods in question, who are, nevertheless, required to make appraisement of the same in conformity with the provisions of existing laws.

The principle upon which the appraisement is based is this-that the actual value of articles on ship-board at the last place of shipment in the United States, including all preceding expenses, duties, costs, charges, and transportation, is the foreign value upon which the duty is to be assessed. The cost and charges that are to be embraced in fixing the valuation over and above the value of the article at the place of growth, production, or manufacture, are,

1st. The transportation, shipment and transhipment, with all the expenses included, from the place of growth, production, or manufacture, whether by land or water carriage, to the vessel in which shipment is made to the United States. Included in these estimates is the value of the sack, package, box, crate, hogshead, barrel, bale, cask, can, and covering of all kinds, bottles, jars, vessels, and demijohns.

2d. Commission at the usual rate, but in no case less than 24 per cent, and where there is a distinct brokerage, that to be added.

3d. Export duties, including such duties at all places from the place of growth, production, or manufacture, to the last place of shipment to the United States,

4th. Cost of placing cargoes on board ship, including drayage, labor, bill of lading, lighterage town dues, and shipping cargoes, dock and wharf dues, and all charges to place the article on ship-board.

Discounts are never to be allowed in any case except on articles where it has been the uniform and established usage heretofore, and never more than the actual discount positively known to the appraiser.

The freight from the last place of shipment to the United States is not to be included in the valuation, and insurance is also excluded by law.

The eighth section provides, in certain cases, for an addition of " 20 per cent ad valorem on such appraised value." This 20 per cent is, as the law declares, an addition of a duty of 20 per cent on the appraised value, and not a per centage upon the duty. Thus if the duty upon such appraised value be 20 per cent under the law, the addition of 20 per cent would raise the duty to be assessed' to 40 per cent; or, if 30 per cent to 50 per cent, and so on-making in all cases an actual addition of 20 per cent to the rates of duty.

Inasmuch as this section gives the importer the fullest opportunity of guarding against the imposition of this additional duty, by authorizing him in all cases, notwithstanding the invoice, to raise the value to the true market rate, including all costs and charges, differing in this respect from former provisions, it is not expected that the department will be called upon to interpose to relieve any importer from the payment of this additional duty of 20 per cent.

This section further provides, "That under no circumstances shall the duty be assessed upon an amount less than the invoice value, any law of Congress to the contrary, notwithstanding."

Notwithstanding the very comprehensive language of this proviso, it is still believed that Congress could not have intended to abolish all the allowance made under previous laws for deficiencies and for damages occurring during the voyage of importation. It is represented, however, to this department, that in consequence of the misfortune occurring to importers from the happening of any damage to their goods during the voyage, appeals are made to the sympathy of public officers for relief, so far as practicable, from such loss, by very large allowances in assessing the amount of damage. Now, whatever regret may be entertained for such losses, the government does not guarantee or insure against them, and the law, in this case, as in all others, must be strictly executed; and the utmost vigilance is enjoined, so to carry into effect the law on this subject as to assess the allowance in no case above the actual damage. This damage is to be ascertained by a reference to the value of the import in the foreign market from which it came, and not according to the home valuation, the duty being according to the foreign and not the home valuation. Auction or forced sales are not to be regarded as a fair criterion of the damage. An allowance of excessive damage is not only injurious to the revenue, but is seriously detrimental to all those who import and pay the full duty on the sound articles. Monthly returns of all allowances for damage will be made to this department, together with the name of the officer by whom the allowance is made.

No appraisement is authorized by law in case of allowance for damage.

Except in case of perishable articles, no allowance of damage should be made beyond one-half the value of the article, without first submitting a full statement of the case to the department for such directions as it may be proper to give in such cases. The words of the law "during the voyage," mean after the vessel has started, and during the voyage from the last place of shipment to the United States, and before the vessel has arrived at its port of destination here. Where the article was damaged before the voyage commenced, and this damage proceeded from rust, decay, &c., or any pre-existing cause, that has subsequently increased the damage, no allowance is to be made, as it was not the policy or intent of the law to encourage the shipment of articles already damaged to the United States, but only to provide, in case of sound articles, for the unforeseen contingency of the damage received during the voyage of importation. Where the damage can be removed by any process, and the article thereby restored to a sound, or nearly a sound state, the allowance should be confined to the expense of that process.

The damage must be ascertained at the port of the United States where the vessel originally enters, and cannot be certified from any other port.

It is specially noted, that in pursuance of the provisions of the fifty-second section of the act of 24 March, 1799, no allowance for damage on the importation can be made "unless proof to ascertain such damage shall be lodged in the custom-house of the port or place where such goods, wares, or merchandise have been landed, within ten days after the landing of such merchandise." Where damage of the nature referred to has been sustained, the fact is presumed generally to become known at the time of discharging the cargo from the vessel, when, with reference as well to the duty chargeable as the liability of underwriters, surveys are usually called for by importers to ascertain the true cause and extent of damage by examination of the condition of the vessel and cargo. By the exercise, therefore, at the time of unlading the cargo, of proper vigilance on the part of the importer, as well as by the officer of the customs superintending the landing, it is conceived that the external appearance of the coverings of the goods, from the stains of sea water, or other cause, would in most cases indicate whether damage had occurred during the voyage. Where such indications are manifested, and the examination cannot conveniently be made on board the vessel, or on the wharf, the goods should be immediately conveyed to the public store, and there placed apart from other goods, and due examination be promptly made, and, if found necessary, appraisement, to determine the damage, should take place forthwith.

It is deemed proper to call particular attention to the provisions contained in the second section of the civil and diplomatic appropriation act,approved 10th August, 1846,requiring that in "appraising all goods at any port of the United States heretofore subjected to spe

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