You report, in reply that it is the opinion of your office that the misrepresentation contemplated by the aforesaid proviso to paragraph 458, must be one originating in the invoice, and that the subsequent misrepresentation on the entry was not sufficient to justify the imposition of the additional duty, for the reason that the rate of duty given (by the importer) to correspond with the description of the merchandise upon entry is advisory only, and does not prejudice the importer's rights nor govern the collector's classification. (Article 278, Customs Regulations of 1892.)

In regard thereto I have to inform you that the Department does not concur in your interpretation as to the scope and force of entry. Paragraph 458 designates gloves by kinds, and places a specific duty thereon; the "kind" is therefore, primarily, the subject matter for the assessment of duty, and its specification is of greater force than the subsequent provision:

That none of the articles named in this paragraph shall pay a less rate of duty than fifty per centum ad valorem.

The "kind" being therefore the primary element of dutiable value, it would clearly be inconsistent with the scope of paragraph 458 to hold that the specification on entry as to kind is advisory only, while the value stated in the same entry is binding and of full force under section 7 of the act of June 10. 1890.

In regard to your contention that the misrepresentation must be one originating in the invoice, I have to state that this Government can have no recourse upon the foreign shipper as to any misrepresentation. It is with the importer in this country that the Government has to deal, and upon whom tariff laws are binding. It is, therefore, a well settled principle that the importer is not bound by misrepresentations (of value) in the invoice unless he chooses upon entry to accept the act of the shipper as his own. (Section 7, act of June 10, 1890.)

In the case herein under consideration, the importer did not accept the invoice specification of the gloves as sufficient, and he therefore on entry added thereto the commercial designation "ladies' schmaschen gloves" to meet the requirements of section 2 of the act of June 10, 1890, and of paragraph 458 of the tariff act of October 1, 1890. The whole responsibility was therefore with the importer, and any misrepresentations connected therewith were of his own motion. There can be but one misrepresentation under paragraph 458, and that is the one calculated to deceive the customs officers.

It is therefore the opinion of this Department that there was a willful misstatement made on entry in this case; that it was one calculated to deceive, and did deceive, the customs officers in the classification of the merchandise on entry; that it is therefore a case clearly falling within the scope of the proviso to paragraph 458 of the act of October 1, 1890, and that the penal duty of $5 per dozen pairs properly attaches. You will please be governed accordingly.

In connection with this case I desire to call your attention to your letter of December 1, last, as bearing on this question (Synopsis 14530, of December 12, 1893), in which you report that it is the practice of shippers to your port to describe the various kinds of gloves in their invoices as either "schmaschen, kid, lamb, suede, etc.," and that the failure to so describe the merchandise in the invoice would be, in your opinion, a noncompliance with the provisions of section 2 of the act of June 10, 1890, which provides that invoices shall contain a correct description of the merchandise imported.

Respectfully, yours,

(5118 g.)

COLLECTOR OF CUSTOMS. New York.

CHARLES S. HAMLIN,
Assistant Secretary

(14771.)

Circular. Use of life-saving rocket lines from stran ded ships in Grea

Britain.

TREASURY DEPARTMENT, March 3, 1894.

To Collectors of Customs and others:

This office will thank you to post conspicuously in the custom-house a copy of the instructions printed below, regarding the use of rocket lines in Great Britain and Ireland for saving life from stranded vessels. The instructions apply to cases of stranding on the coasts of the United States where life-saving stations exist, as well as upon the British coast. A copy may be supplied to the master of any vessel of the United States sailing to British or Baltic ports.

EUGENE T. CHAMBERLAIN,

Approved:

S. WIKE,

Assistant Secretary.

Commissioner.

INSTRUCTIONS FOR USING THE ROCKET LINES FOR SAVING LIFE FROM

SHIPWRECK.

If your vessel is stranded and a rocket with a line is fired over it, get hold of the line as soon as you can, and haul it from the shore till you get a tailed block with an endless fall rove through it; make the tail of the block fast to the mast about 15 feet above the deck-if the masts are gone, to the highest secure part of your vessel-then unbend the rocket

line from the whip, and signal to the shore by waving a flag or cap in the day, and at night by waving a light.

(a) A hawser will then be bent to the whip, and hauled off to your ship from the shore. Make fast the end of the hawser 18 inches higher up the mast than the tailed block, taking care that there are no turns of the whip round the hawser. When the hawser is fast let go the line by which it is bent to the whip, and signal again. The men on shore will then set the hawser taut, and haul off to you, along it, a breeches buoy; let one man immediately get into the buoy, thrusting his legs through the breeches; signal as before and he will be hauled ashore, and the empty buoy returned to the ship, again and again till all are landed.

(a) Using the Hawser and Whip Line with the Life Buoy.

(b) If the hawser can not be hauled off, the sling buoy will be sent instead, and the persons hauled through the surf.

All

Success depends on coolness aud attention to the above rules. women, children, passengers, and helpless persons should be landed first.

(14772.)

Circular.-Extending the "lay order" privilege in certain cases.
TREASURY DEPARTMENT, March 5, 1894.

To Collectors and other Officers of the Customs:

In order to adapt the regulations governing the unlading of vessels in the foreign trade to the present necessities of commerce, and to provide the facilities which are needed by both shippers and shipowners, the following rules will hereafter govern your action in the matters specified therein, the Solicitor of the Treasury having advised the Department that he sees no legal objection to the same.

1.

Application for the prompt discharge of unpermitted cargo may be made by the agents of any steamship belonging to a regular line in the foreign trade on the following form:

To the Collector of the Port:

of the

SIR: Application is hereby made for permission to unlade, under a lay-order permit, the cargo of the steamship Line, upon the wharf immediately upon her arrival thereat. Said vessel sailed from — on the day of —, 1894, and is expected

of

1894.

to arrive at this port on or about the Any cargo discharged under this application shall remain upon the wharf, until removed in conformity with the terms of the regular general order to be issued after the completion of the entry of said steamship at the custom-house, and such cargo will, during said time, be at the sole risk of the owners of said steamer, who hereby agree to pay to the proper consignees or owners the value of such of their cargo, respectively, as may be stolen, burned, or otherwise lost, or the amount of any damages occurring to the same, and also to pay to the collector of the port all duties which may be found due upon any such missing or destroyed cargo. All liabilities to the owners of such cargo and responsibilities for the care of the same shall remain and continue as binding upon the vessel and her owners as if the goods were kept on board such vessel. (Signed)

Agents of Owners.

Whenever the collector shall grant the above request, he shall issue the following order:

2.

COLLECTOR'S OFFICE, PORT OF

GRANTING APPLICATION FOR SPECIAL LAY-ORDER PERMIT.

On the filing of the required bond by the owners of the steamship of the Line, and the payment of the prescribed fees, if any, a permit may be issued for the unlading of her cargo upon the wharf immediately after her arrival thereat, in accordance with the application of the owners (or agents) of said vessel received this day. The permit having been duly certified by the proper officers, will be

placed in charge of the surveyor of the port for his action, but will not authorize the discharge of the vessel at night except under the usual night permit provided for by article 124 of the Customs Regulations of 1892, nor shall such permit become available until entry of the vessel has been initiated by the delivery of her manifest to the boarding officer. (Signed)

Bond No.

3.

COLLECTOR'S OFFICE, PORT OF

Collector.

PERMIT FOR IMMEDIATE UNLADING UNDER LAY ORDER.

of the

day of

Line, which is 1894, provided

Permission is hereby given for the immediate unlading upon the wharf of the cargo of the steamship expected to arrive on or about the no part of such cargo shall be removed from said wharf, except in accordance with the terms of the usual general order permit, to be issued upon the completion of the entry of said vessel at the customhouse. The said vessel and her owners shall be held liable for any loss or injury arising from a violation of the terms of this permit.

GENERAL SPECIAL LAY-ORDER PERMIT BOND FOR INDEMNITY.

Know all men by these presents that we, ited agents of the steamship line

cipal, and

of

and firmly bound unto

and

9

of

known as the

duly accredas prin

collector of customs of the port of in the district of and his legal representatives, in the sum of one hundred thousand dollars, lawful money of the United States of America, to be paid to the said, or to his legal representatives, for which payment, well and truly to be made, we bind ourselves, our heirs, executors, administrators, and assigns, jointly and severally, firmly by these presents.

Sealed with our seals, and dated at

this

day of in the year of our Lord one thousand eight hundred and ninety-The condition of this obligation is such, that if the aforesaid obligors shall well and truly indemnify and save the said collector harmless from any and all losses and liabilities which may occur or be occasioned by reason of the granting, within six months from and after the date of these presents, of authority to remove from the vessel under special layorder permit the cargo of any steamship or steamships belonging to the aforesaid, and to hold the same upon the wharf subject to the conditions of the general-order permit when issued, then this obligation to be void; otherwise, to be and remain in full force and virtue. In presence of

[SEAL.]

(Two sureties are required.)

SEAL.

SEAL.

[SEAL.]