not give the Secretary of the Treasury a power of remission (T. D. 7198, with opinion of the U. S. Attorney-General).

3. The omission in this section to require a protest by the applicant, as a foundation for the refunds therein mentioned, was deliberate, and the section does not require that a protest shall have accompanied the payment of the fine, etc., a refunding of which is sought (T. D. 6721).

Amending Section 2776 Revised Statutes.

SEC. 29. That section 2776 of the Revised Statutes is hereby amended by adding thereto the following:

Provided, That vessels arriving at a port of entry in the United States, laden with coal, salt, railroad iron, and other like articles in bulk, may proceed to places within that collection district to be specially designated by the Secretary of the Treasury, by general regulations or otherwise, under the superintendence of customs officers, at the expense of the parties interested, for the purpose of unlading cargoes of the character before mentioned. (See $2776 R. S., supra, and notes.)

*

ACT OF JULY 2, 1884.

(From U. S. Statutes, vol. 23. page 63.)

AN ACT to amend an act entitled "An Act to amend the statutes in relation to immediate transportation of dutiable goods, and for other purposes," approved June 10, 1880.

See Act June 10, 1880, §6, as amended, supra.

ACT OF JUNE 19, 1886-“ SHIPPING ACT.” (U, S. Statutes, vol. 24, page 79.)

AN ACT to abolish certain fees for official services to American vessels, and to amend the laws relating to shipping commissioners, seamen, and owners of vessels, and for other purposes.

Drawback on Bituminous Coal for vessel's fuel.

SEC. 10. That the provision of Schedule N of "An act to reduce internal-revenue taxation, and for other purposes," approved March third, eighteen hundred and

eighty-three, allowing a drawback on imported bituminous coal used for fuel on vessels propelled by steam, shall be construed to apply only to vessels of the United States:

1. The provision for drawback construed by this act is held to be repealed by the Act of October 1, 1890, and accordingly no drawback is allowed on coal imported under the latter act (T. D. 10378, opinion of the Attorney-Ġeneral).

The provision of Schedule "N" (paragraph 417), Act of March 3, 1883, allowing, as amended by this act, a drawback of seventy-five cents a ton is not repealed by the provision in Schedule N, paragraph 432, of the Act of October 1, 1890, which merely imposes a duty of seventy-five cents a ton on imported coal, but the drawback, less one per cent. retention, is continued in force by the proviso to section 25 of said Act (October 1, 1890), relating to drawbacks "allowed under existing law" (Allen vs. United States, District Court, 52 Fed. Rep., 575, affirmed by Circuit Court of Appeals; United States vs. Allen, 58 Fed. Rep., 864). But a writ of certiorari was granted by the Supreme Court, and pending the decision of the Supreme Court the ruling of T. D. 10378, supra, remains in force. But entries for such drawback may be accepted, conditional upon such entries being considered null and void should the decision of the Circuit Court of Appeals be reversed by the Supreme Court (T. D. 14989, 14999, 15047, 15560). Act of Aug. 28, 1894, post (par. 318%), reduces the duty on bituminous coal to 40 cts. per ton.

The following decisions are dependent upon the decision of the Supreme Court, as stated above:

2. The drawback on bituminous coal is a specific sum of seventyfive cents per ton, which is not subject to any retention for the use of the United States (T. D. 5873).

3. Allowance of drawback cannot be made on coal not entered or notified for export before the lading thereof on board the exporting vessel (Ť. D. 6853).

4. Tug-boats and ferry-boats and local steamers, and lighters propelled by steam, plying in the harbor, although not documented as vessels of the United States, are entitled to the drawback on bituminous coal (T. D. 6079, 6569).

5. The drawback cannot be allowed on coal furnished for the use of revenue vessels (T. D. 7680), nor on coal used on pleasure yachts (T. D. 7178).

For regulations, see T. D. 5752, 5812, 6853, 6955, 10812.

Tax on Tonnage.

SEC. 11. That section fourteen of "An act to remove certain burdens on the American merchant marine and encourage the American foreign carrying-trade, and for other purposes," approved June twenty-sixth, eighteen hundred and eighty-four, be amended so as to read as follows:

SEC. 14. That in lieu of the tax on tonnage of thirty cents per ton per annum imposed prior to July first, eighteen hundred and eighty-four, a duty of three cents per ton, not to exceed in the aggregate fifteen cents per ton in any one year, is hereby imposed at each entry on all ves

sels which shall be entered in any port of the United States from any foreign port. or place in North America, Central America, the West India Islands, the Bahama Islands, the Bermuda Islands, or the coast of South America bordering on the Caribbean Sea, or the Sandwich Islands, or Newfoundland; and a duty of six cents per ton, not to exceed thirty cents per ton per annum, is hereby imposed at each entry upon all vessels which shall be entered in the United States from any other foreign ports, not, however, to include vessels in distress or not engaged in trade: Provided, That the President of the United States shall suspend the collection of so much of the duty herein imposed, on vessels entered from any foreign port, as may be in excess of the tonnage and light-house dues, or other equivalent tax or taxes, imposed in said port on American vessels by the Government of the foreign country in which such port is situated, and shall, upon the passage of this act, and from time to time thereafter as often as it may become necessary by reason of changes in the laws of the foreign countries above mentioned, indicate by proclamation the ports to which such suspension shall apply, and the rate or rates of tonnage-duty, if any, to be collected under such suspension: Provided, further, That such proclamation shall exclude from the benefits of the suspension herein authorized the vessels of any foreign country in whose ports the fees or dues of any kind or nature imposed on vessels of the United States, or the import or export duties on their cargoes, are in excess of the fees, dues, or duties imposed on the vessels of the country in which such port is situated, or on the cargoes of such vessels; and sections forty-two hundred and twenty-three and forty-two hundred and twenty-four, and so much of section forty-two hundred and nineteen of the Revised Statutes as conflicts with this section, are hereby repealed.

See section 26 of the Act of June 26, 1884, and note No. 1. See T D. 14531, 14532, 14541, 14542, 14571, 14585, 14651, 14664, 14668, 14678, 15086, 15298, 15444.

Certain drawback provisions extended to vessels in the fisheries or whaling business.

SEC. 15. That the provisions of sections 2510 and 2511* of the Revised Statutes, as the sections of Title 33 are numbered in "An act to reduce internal revenue taxation and for other purposes," approved March 3, 1883, and the provisions of section 16 of "An act to remove certain burdens on the American merchant marine, and encourage the

*Now sections 7 and 8, Act August 28, 1894, see notes under said sections.

American foreign carrying-trade, and for other purposes, approved June 26, 1884, shall apply to the construction, equipment, repairs, and supplies of vessels of the United States employed in the fisheries or in the whaling business, in the same manner as to vessels of the United States engaged in the foreign trade.

ACT OF AUGUST 2, 1886.

(U. S. Statutes, vol. 24, page 209.)

AN ACT defining butter, also imposing a tax upon and regulating the manufacture, safe, importation and exportation of oleomargarine.

*

Imported Oleomargarine-Internal Revenue Tax.

SEC. 10. That all oleomargarine imported from foreign countries shall, in addition to any import duty imposed on the same, pay an internal revenue tax of fifteen cents per pound, such tax to be represented by coupon stamps as in the case of oleomargarine manufactured in the United States. The stamps shall be affixed and canceled by the owner or importer of the oleomargarine while it is in the custody of the proper custom-house officers; and the oleomargarine shall not pass out of the custody of said officers until the stamps have been so affixed and canceled, but shall be put up in wooden packages, each containing not less than ten pounds, as prescribed in this act for oleomargarine manufactured in the United States, before the stamps are affixed; and the owner or importer of such oleomargarine shall be liable to all the penal provisions of this act prescribed for manufactures of oleomargarine manufactured in the United States. Whenever it is necessary to take any oleomargarine so imported to any place other than the public stores of the United States for the purpose of affixing and canceling such stamps, the collector of customs of the port where such oleomargarine is entered shall designate a bonded warehouse to which it shall be taken, under the control of such customs officer as such collector may direct; and every officer of customs who permits any such oleomargarine to pass out of his custody or control without compliance by the owner or importer thereof with the provisions of this section relating

thereto, shall be guilty of a misdemeanor, and shall be fined not less than one thousand dollars nor more than five thousand dollars, and imprisoned not less than six months nor more than three years. Every person who sells or offers for sale any imported oleomargarine, or oleomargarine purporting or claimed to have been imported, not put up in packages and stamped as provided by this act, shall be fined not less than five hundred dollars nor more than five thousand dollars, and be imprisoned not less than six months nor more than two years.

I. Provision is made for the collection of an internal revenue tax of 15 cts. per lb. in addition to the import duty imposed by paragraph 194, Act August 28, 1894, under the head of " Butter, and substitutes therefor," 4 cts. per lb.

2. Section 3 imposes special annual tax. Retail dealers in oleomargarine, $48. Wholesale dealers, $480. Manufacturers, $600. Manufacturers commencing business subsequent to 30th of June in any year, $500.

ACT OF FEBRUARY 23, 1887.

(U. S. Statutes, Vol. 24, page 411.)

AN ACT to amend section 5 of the act entitled "An Act to amend the statutes in relation to immediate transportation of dutiable goods, and for other purposes," approved June 10, 1880.

See section 5 of Act June 10, 1880, as amended, supra.

ACT OF FEBRUARY 23, 1887.

(U. S. Statutes, Vol. 24, page 414.)

AN ACT to amend an act entitled "An Act to amend the statutes in relation to the immediate transportation of dutiable goods, and for other purposes," approved June 10, 1880.

See Act June 10, 1880, as amended, supra.