(19815.)

Certificates of American artists. Amendment of Form 155 of consular regulations covering certificates of American artists, showing duration of residence abroad under Synopsis 18490.

TREASURY DEPARTMENT,
OFFICE OF THE SECRETARY,

Washington, D. C., August 6, 1898. SIR: I have the honor to acknowledge the receipt of your letter of the 4th instant, in regard to the certificates of American artists to be produced to collectors of customs in order to secure free entry of works of art, under the provisions of paragraph 703 of the act of July 24, 1897.

You refer to the form prescribed in Synopsis 18908, and inquire whether it is the desire of this Department that such new form should be substituted for the old one in the consular regulations (Form 155, p. 796), or whether Synopsis 19208, doing away with sculptors' consular certificates, shall be taken as abolishing also the consular certificates heretofore required in the case of shipments of works of American artists.

In reply, I have to state that the form of certificate prescribed in Synopsis 18908 has no reference to a consular declaration, and is intended to be subscribed to in the United States, as it will be seen that it is prepared for the signatures of collectors of customs in cases where American artists return to the United States with their works of art. It is suggested, however, that in order to meet the cases of American artists remaining abroad who send their works to the United States, and in view of Synopsis 18490, which limits the term of temporary residence abroad to five years, Form 155 be modified so as to read as follows: Declaration of free entry of works of art, the production of American artists residing

abroad, as provided for by paragraph 703, act of July 24, 1897, and Synopsis 18490. I,

do hereby certify that I am a citizen of the United States of America, and by profession (a) --; that my place of permanent residence in the United States is and that I departed from the United States of America on or about the day of

A. D. 189—, to take up my temporary residence at - I further certify that the (6) hereinafter described--my own production, having been produced at during the year

I,

consul of the United States, at do hereby certify that the within declaration was snbscribed and sworn to (or affirmed) before me by who is known to me to be a citizen of the United States and an artist residing at and that the statements therein are true to the best of my knowledge and belief. [L. S.]

United States Consul.

This Department's decision (Synopsis 19208), doing away with consular certificates to sculptors' declarations, has reference to foreign sculptors and statuaries, and does not affect consular certificates to declarations of American artists, which are required to show that they are American artists, and the duration of residence abroad within the contemplation of paragraph 703 of the act of 1897 and Department's ruling of April 22, 1897. (Synopsis 18490.)

In view of the above, this Department ventures to suggest that the application of Mr. W. H. Allison, of Detroit, for return of the fee exacted by the consul-general at Paris for authentication of a so-called "obsolete certificate" (Form 155), should be denied, such form being required at the time of the importation referred to by him, and Departmeat's ruling (Synopsis 18908) being an additional requirement under Synopsis 18490. Respectfully, yours,

L. J. GAGE, (7772 h.)

Secretary. The SECRETARY OF STATE.

(19816.)

Split and drilled pearls.

Classification of split and drilled pearls as unenumerated manufactured articles under

section 6, act of 1897—Synopsis 19504 revoked.

TREASURY DEPARTMENT, August 6, 1898. SIR: The Department is in receipt of your letter of the 1st ultimo, inclosing a report from the appraiser, on the suggestion of the naval officer at your port, that split pearls and drilled pearls should be classified by assimilation under the provision in paragraph 450 of the act of July 24, 1897, as "manufactures of mother-of-pearl."

In the decision of the Board of General Appraisers (Synopsis 19449, G. A. 4166), which involved the question whether split pearls are dutiable at the rate of 20 per cent ad valorem as unenumerated manufactured articles, as assessed by you, or at the rate of 10 per cent ad valorem, either directly as “precious stones” or by assimilation as "pearls in their natural state," the protest was overruled, and it was held that "pearls are similar, or bear a resemblance in material, quality, or texture," to mother-of-pearl and shell, and in their use" (as settings in jewelry and the like) bear the same resemblance to manufactures of agate, garnet, jasper, and other so-called semiprecious stones, and this decision conveyed the impression that, while confined to the questions presented by the protest, the Board was of opinion that the proper classification of the articles was by assimilation to inanufactures of mother-of-pearl and shell.

From your report and that of the appraiser, and from a further careful examination of the decision, it is apparent that such impression was erroneous, and that the only tenable classification of split pearls and drilled pearls is as nonenumerated manufactured articles, dutiable at 20 per cent ad valorem, and the Department's instructions of June 16, 1898 (Synopsis 19504), as to split pearls are hereby revoked. You will, therefore, be governed accordingly. Respectfully, yours,

O. L. SPAULDING, (6701 h.)

Assistant Secretary. COLLECTOR OF CUSTOMS, New York, N. Y.

(19817.)

Clearance of vessels to Gibara, Cuba.

[Telegram.]

TREASURY DEPARTMENT, August 6, 1898. COLLECTOR OF CUSTOMS, New York, N. Y.: You may clear vessels for Gibara, Cuba, which, on arrival, must report to principal army or navy officer at the port.

O. L. SPAULDING, Assistant Secretary.

(19818.)

Seamen.

Shipments of seamen on vessels owned by the War Department.

TREASURY DEPARTMENT,

BUREAU OF NAVIGATION,

Washington, D. C., August 6, 1898. SIR: I return herewith your accounts for the month of July last.

It is noticed that you have charged for the engagement of a number of seamen on vessels purchased and owned by the War Department.

The laws regarding shipments contemplate charges only in the case of seamen on merchant vessels of the United States. This office has no objection, however, to the shipment of the seamen before you.

Please make out new accounts, eliminating the charges in question, and return the accounts to this office without unnecessary delay.

Respectfully, yours, E. T. CHAMBERLAIN, Commissioner. UNITED STATES SHIPPING COMMISSIONER, New York, N. Y.

(19819.)
War taxes on shipping, No. 3.

[Circular No. 152.]

TREASURY DEPARTMENT, August 9, 1898. To collectors of customs, shipping commissioners, and others:

Your attention is directed to rulings of the Commissioner of Internal Revenue, by which stamp taxes are imposed under the war-revenue act on certain shipping documents and certain others are exempt from stamp tax.

The following papers are subject to a stamp tax of 10 cents each as "a certificate of any description required by law not otherwise specified in this Act: 1. Certificate of registry. (Cat. 534.) 7. Certificate of surrender of document. 2. Certificate of enrollment. (Cat. 538– (Cat. 546.) 53.)

8. Certificate of payment of tonnage duty 3. Certificate of record of American-built (each time presented). (Cat. 491.)

vessel owned by aliens. (Cat. 551.) 9. United States bill of health. (Cat. 4. Master carpenter's certificate. (Cat. 494.) 532.)

10. Certificate to shipping articles, required 5. Certificate of issue of temporary docu

by section 4512, Revised Statutes. ment. (Cat. 527.)

(Cat. 1608.) 6. Certificate of ownership. (Cat. 526.)

The following are exempt from the stamp taxes provided in Schedule A of the war-revenue bill : 1. Copy of certificate of registry for offi- 7. Permit to vessel to proceed to another cial use. (Cat. 335.)

district. (Cat. 5041.). 2. Certificate of admeasurement. (Cat. 8. Permit to vessel to proceed coastwise. 564.)

(Cat. 5041.) 3. Inspector's certificate of tonnage, etc. 9. Coastwise permit to land cargo. (Cat. (Cat. 897.)

485.) 4. Certificate of deposit of ship's papers. 10. Shipping articles. (Cat. 1605.) (Cat. 568.)

11. Oath of master applying for new docu5. Certificate of crew list. (Cat. 896.)

ments. (Cat. 547.) 6. Notice of expiration of license. (Cat.

545.) Jurats (Synopsis 19669).-Jurats to affidavits required by the customs laws are not subject to stamp tax as certificates.

Bills of sale of vessels (Synopsis 19730).-Bills of sale of vessels are not subject to tax, but the certificate of acknowledgment required by law to be attached to said bill of sale is subject to 10-cent stamp tax.

Certificate of damage by port warden or marine surveyor requires 25-cent stamp on the original and no stamp on copies.

Manifests of vessels in ballast or with ship stores (Synopsis 19672). —No stamp is required on the manifest of a vessel in ballast, or with bunker coals or ship's stores only.

Shipper' & manifest (Synopsis 19803).-It is the duty of a common carrier to furnish a stamped bill of lading, receipt, or manifest to the shipper, which is subject to a 1-cent stamp tax.

Charter party (Synopsis 19790). — The stamp tax on charter parties applies only to registered vessels. It does not apply to enrolled or licensed vessels. (Synopsis 19653.) It also does not apply to barges. (Synopsis 19571.) No stamp on copies of a charter party is required.

Manifests in coasting trade.-No stamp tax is required on the manifest for customs entry of cargo from or clearance of cargo for a domestic port of any ship, vessel, or steamer.

Licenses (Synopsis 19819).-Licenses (Cat. 541, 5411, 542, and 544) are not certificates within the meaning of the new internal-revenue law, and are exempt from stamp tax.

O. L. SPAULDING, Assistant Secretary.

(19820.)

Applications for registry of American vessels, sold foreign.

[Circular No. 153.]

To collectors of customs and others:

TREASURY DEPARTMENT,

BUREAU OF NAVIGATION, Washington, D. C., August 9, 1898.

You are instructed, when applications hereafter may be made to you for the readmission of an American vessel to American registry sold for eign under the provisions of section 4165, Revised Statutes, as amended by the act of March 3, 1897, to post in a conspicuous place in your office the following notice:

Application for American registry of the (a)

formerly an American

vessel (b)
registered vessel, but sold foreign.
Application has this day been made for the admission of the (a)
formerly registered as a vessel of the United States, but sold at (c)

Date

(b)

on (d)

The applicant (g)

swears that he is an American citizen; that the vessel was a registered vessel of the United States, and that it has not been enlarged or undergone change of build outside of the United States.

He states that the former American owner was (h)

and gives the following