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Attorney, District, accounts-act July 18, 1866..

May

26. 132 34

Attorney, United States District, not to return uncanceled bonds to Collector unless instructed-sec "suits" Mar.
Authenticity-see consular certificate...

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Oct.

30. 266 73

Authority, department has no, over land sold for taxes and bought by United States..

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Average, allowance for, shrinkage and wastage in grain exported 14 per cent. on amount per bond....

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Bonds, cancellation of, on defective proof-mode of procedure

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Bonded goods cannot be withdrawn for a change in their condition and subsequently returned to warehouse. April
Bonded merchandise from New York to Mexico...

10. 89 22

Bond, wines increased in value while in-increased value not allowed.

May
Mar.

14. 120 31

4.

Bonds, collectors custody and control of..

May

Bonds in a penal sum less than that required by regulation, collector may refuse.
Bonds, custom-house, relief on..

April

20.

28 9
9. 117 30

96 24

Jume

6. 141 45

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Bonds to correspond with separate entries required for importation by different vessels.

April

20. 96 24

Bonds, collectors justified in refusing bonds in a penal sum less than is required..
Bond, collector's, securities becoming valueless-see "additional”.

April

20. 96 24

Oct.

6. 227 65

Bond, C. H., extension of application for..

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Bonded merchandise, transfer of, does not release the importer from liabilities for duty

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Books, bibles, &c., for distribution-not free..

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Boom, see logs imported when in-see "costs and charges".

Books for theological seminary-when free...

Jan.
Nov.

10. 6 3

25. 283 76

Bottled champagne wine-no gauging fee.

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Bowls or heads-see clay pipes, 35 per cent...

Feb.

14.

17 6

Mar.

4.

28 9

Mar.

14.

40 11,12

April

24.

100 25

May
Oct.

18. 124 32

6. 228 65

Box shooks, if tongued and grooved, dutiable at 35 per cent., if made by saw alone and not tongued and
grooved 20 per cent..

Brazilian mail steamship company, tonnage dues not to be collected on.

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Cape of Good Hope, damaged goods from countries east of, &c., allowance of discriminating duty on
Carpeting felt-see "felt carpeting".

Dec.

7. 295 79

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Carpets cannot be withdrawn from bonded store and cut and fitted and then returned.

April

10.

89 22

Carriage used by an immigrant-"personal effects.".

Sept.

23. 218 62

Carrizo-see transportation in bond to Mexico..

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Carbonate of ammonia, usual coverings of, not dutiable..

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Carbolic acid for manufacturing purposes free of duty..

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Cargo thrown overboard in United States waters, abatement of duty on..

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Casks and packages-see "quantity and capacity," &c.

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"Casks" and "jars" containing ammonia not dutiable as such.

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Cattle-see Channel Islands..

Ceded territory to United States, vessel owned by citizens of, may have American register.
Cedar telegraph poles and cedar fence posts dutiable at 20 per cent.

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Certificates of deposit made by department collector-how forwarded to department..

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Certificate, judge's certificate of District Attorney's accounts, not conclusive on the Secretary.

Certificate, consul's, required to invoice of free goods...

Certificate of delivery before maturity of transportation bond, obligors bound to deposit without notice...
Certificate, additional, required by 81 sec. act of 1799-sec consignee..

Certificate-see steamboat fees, &c..

Oct.

21. 251 70

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Cigarettes, under act July 20, 1868...

Dec.

31. 319 84

Aug.

14. 188 56

Feb.

21. 22 7

May

5. 111 29

Dec.

15. 319 84

Clapboards, if made by sawing only, duty 20 per cent., if manufactured further than by sawing, 35 per cent. Dec.
Claims closed not reopened to change a rule prevailing when made so as to conform to new decisions...
Classification of felt carpetings to be determined by appraisers.

Clay pipe bowls--duty 35 per cent...

Cloth (brown frieze) not included in the term "regalia.”.

Closed in spaces-see spaces on deck.

Coating, linen drills, if not brown or bleached, dutiable as manufacture of flax.
Coasting trade-see manifest...

Cod liver oil medicine-duty 40 per cent..

Coin not equivalent to be deposited for duties..

Coins, foreign, not receivable in payment of United States dues..

Coin, duties payable in, on relanded exports of American manufacture.

Coin, deposits of, to be reported separate from those of currency.

Coins, 1 and 2 cents, United States-how far a legal bond..

Collectors custody of custom-house bonds...

Collector's bond securities.

Collectors-see payment of Treasurers drafts..

Collectors may pay witness fees when summ ned by supervising inspector.
Collectors signatures must be autographic..

Collectors, naval officers, for seizures cannot receive informer's share.

Collectors duty to advise in doubtful cases-see note to protest and appeal..
Commissions on hides from Calcutta, 24 per cent...

30. 315 83

April

25. 101 25

Oct.

26. 258 71

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Commissions and charges for inland transportation included in dutiable value..
Commercial agent may be permitted to certify to his own papers as consignee.
Commission, consuls not to refuse certificate to invoice because it does not include.
Commerce see State and federal jurisdiction..

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Commissions, exporter not required by law to include in invoice..
Compensations-see fees for inspection..

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Concealment-see "package".

May

5. 111 29

Concealment in a traveler's baggage.

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Damage, no allowance, to property transported in bond on account of length of voyage.
Dam ge, no average allowance for...

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Damaged merchandise examination, when made at a place other than appraiser's store, not to be concluded
by one examiner

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Defaced or mutilated currency, no charge for redeeming, by fiscal agents-

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Deficiency in returns-see abatement, internal revenue tax, or deterioration of liquor in bonded warehouse-
see allowance, drawback...

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Deficiency in payment of duties-see liability of importer

Oct.

31. 267 73

Deficiency in goods not allowed unless short shipped.

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Delivery of property in transit under bond other than to collector renders obligors liable to double duty.
Delay in liquidation of duties-see additional duty

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Department, Treasury, has no authority over lands sold under direct tax law and purchased by U. S.

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Deposits to secretary's credit on proceeds of judgments in internal revenue cases

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Deposits for duties to be in coin, not equivalent...

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Depositories and fiscal agents, United States-see mutilated currency.

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Deposits made by deputy collector-how forwarded to department..

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Deposits for duties to be coin, not equivalent...

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Depositary, returns of..

Deposits, lists of, &c., by United States depositaries..

Deposit of public funds by disbursing officer in bank in which he is stockholder not allowed.

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Deputy collector, certificate of deposit made by-how for warded to department.

Oct.

30. 264 72

Deputy collector to sign for collector, with his own signature as deputy.

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Deputy collector may take informer's share..

May

30. 138 35

Derelict, foreign built vessel-not registered.

Feb.

7. 9 4

Detained in transit while under transportation bond-see "property," &c..

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Deterioration of liquor in bonded warehouse-see deficiency.

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Discriminating duty, molasses liable to, on board Spanish brig, from Cuba..

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Discriminating duties, none on products of Switzerland, in foreign vessels, via Germany.
Discriminating duty, 10 per cent.-see "allowance" and Cape of Good Hope..
Disbursing officer interested in public depository.

June

22. 156 48

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Distribution of proceeds of fines under custom laws, act of August 30, 1852-how distributed.
Distribution, no, of informer's share when sums are received in lieu of duty..
District attorney, accounts of, under act July 18, 1866.

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Domestic distilled spirits not to be exported in bond..

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Dominion of Canada-see landing certificate..

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Drafts, payments of, by collectors..

Drawback see cancellation of export bonds..

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Drawers, shirts and drawers-see silk and cotton, &c.

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Duplicate manifest, omission to have, not penal.

Duplicate entries, stamps on, not required.

Duty on iron cotton ties, old, 8 dollars per ton..

Duty on magnetic sand or ore..

Duty on sarcophagus, 20 per cent.

Duty on fruits in syrup, 35 per cent.

Duty, none, on increased value of "wines" on account of age while in bond.

Duty on paper sent to United States to be printed and exported...

Duty, 3 dollars per gallon and 50 per cent. ad volorem, on perfumery, (alcoholic).

Duty on cordova wool, rules for ascertaining..

Duty on hat bands, (silk hat bands) 60 per cent.

Duty on steel rails for railroad, 45 per cent..

Duty on buckwheat, 20 cents per bushel..

Duty on buckwheat, 10 cents per bushel..

Duty money received as duties or in lieu of duties not distributable to informers.

April

28. 104 26

May

7. 114 29

Jan.

17.

4 2

Jan.

20.

5 2

Feb.

8. 10 5

Feb.

12. 14 5

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Duties, discriminating, none on products of Switzerland in foreign vessels, via Germany
Dutiable value must, in all cases, include commissions...

June

23. 156 48

Aug.

14. 184 55

Duty on "last blocks.".

Sept.

18. 211 60

Duty, additional, 10 per cent., act March 14, 1866, not applicable to goods in general order store..
Dutiable value of goods (wines) sold at auction from bonded stores..

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Duty on peas, 10 and 20 per cent. ad valorem, according to the use for which intended..

April 6. 76 20

Duty on hay, a non-enumerated article, 20 per cent..

April 8.

82 21

Duties, lien for, specific, not general.

April

23. 99 25

Duty on steel blooms 45 per cent. ad valorem.

May

8. 115 30

Duty on bay rum, of 54 degrees strength, $2.70..

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Duty 10 cents per pound on wool pickings, and 11 per cent. ad valorem..

May

29. 135 34

Duty 100 per cent. on Angostura bitters.

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Duty, additional, 10 per cent., act March 4, 1866, not applicable to goods withdrawn on anniversary of
importation....

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Earthenware jars (ordinary) containing carbonate of ammonia, not dutiable as “jars.”.
Effects, household-when and how to arrive to be free...

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Effects, personal, of an immigrant must have been used by him as owner, to be admitted free..

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Emoluments of customs officers, taxes on, to be paid to collectors in the district where located.
Emoluments-see "claims closed."

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