duties shall be assessed, the powers of the appraisers and their duties in ascertaining such value, grants the right of appeal from their decisions to a merchant and appraiser at large, and makes their decision and the decision of the government appraisers, if not appealed from, final and conclusive. It imposes additional duty for under valuation. and authorizes the Secretary to cause merchandise to be reëxamined and reappraised by appraising and examining officers of other ports.

In addition to the provisions of the present law, the first section of this chapter makes it the duty of the collector, on the report to him by the appraisers, of the description and component materials of an article, to decide whether it is dutiable or not, and makes his decision final unless the owner or consignee shall, within a prescribed time, appeal to the Secretary of the Treasury, whose decision on such appeal shall be final and conclusive. A new provision is contained also in the third section, which authorizes the Secretary of the Treasury to assign an appraiser at large to the duty of local appraisements, and to direct an appraiser at one port to act as an appraiser at another port.

This provision will tend to promote a uniformity of appraisement at the several ports, and prevent any improper concert or understanding which might take place between importers and an appraiser permanently located at the port. Another important addition to the present law will be found in the ninth section, which authorizes the Secretary, when deemed necessary, to order appraisements to be revised by the appraisers at large, or appraisers from other ports. Some such power as this cannot but be useful at times to test the fidelity and competency of appraising officers, and probably a knowledge that such a power car be exercised will render the necessity of its exercise unfrequent. Another important additional provision is contained in the tenth section, by which the Secretary of the Treasury is authorized to direct the whole cargo of a vessel, after entry, to be taken possession of by the collector, and examined and appraised by the proper appraising officer. and reexamined by special merchant examiners, and reappraised by appraisers at large, to ascertain the dutiable value and the identity of the goods with the manifest.

Under the proposed law, as under the present, duties are to be levied upon the general market value of the merchandise abroad. Purchased goods are required to be invoiced at their actual cost, goods procured otherwise than by purchase, at the foreign wholesale price or general market val e. Under the present law the importer may add, in his entry of purchased goods, such an amount as will bring up his invoice cost to the general market value; and if the appraisers shall find the dutiable value of the goods to be ten per cent. above the value the importer has delared on his entry, he incurs an additional duty of 20 per cent. The law is changed in the 11th section of this chapter so as to allow the importer of any goods, purchased or not, to add to or reduce in his entry the value given in his invoice, and an excess of 10 per cent. found by the appraisers above the entry value requires the imposition of an additional duty of 20 per cent.; but if the article is by law liable to a duty of more than 50 per cent., and is entered at a value by 10 per cent. or more below the value determined by appraisement, it becomes liable to an additional duty of 50 per cent.

The change proposed puts all importers on a footing, and is an additional protection against under valuation.

Chapter 8. "To regulate the warehousing under bond of imported merchandise."

This chapter contains but a few provisions in addition to those of existing laws on the subject of warehousing.

It prescribes what shall be considered as bonded warehouses; what description of merchandise may be bonded; the exemption of the United States from risk and expense; the time merchandise may remain in bond; the mode and conditions in and under which it may be withdrawn for consumption, transportation to, re-warehousing at other ports, or exportation to foreign countries; and on what conditions and what evidence warehouse, transportation, and export bonds shall be cancelled; how accounts of bonded goods shall be kept, and returns thereof made to the treasury.

Important additions are made to the present law in the 17th, 18th, and 19th sections of this chapter, which prohibit, under heavy penalties, any owner or consignee of any goods entered in bond from preventing by himself, or any agent, the actual delivery of the same in warehouse, and from possessing himself, or putting others in possession thereof, or from withdrawing the same by corrupting the officer in charge or otherwise, without first obtaining a permit from the collector. The experience of the department has suggested these additional provisions as necessary for the protection of the public revenue.

The 22d section is also additional to the existing law in some of its provisions. It prescribes the time and manner in which goods unclaimed, er remaining in warehouse beyond the time limited by law, or remaining in warehouse after entry for consumption without payment of duties, or remaining in warehouse not entered for want of invoice, shall be sold and the proceeds accounted for. Similar provisions now exist as to unclaimed goods, and it is found necessary to extend them to the several cases above enumerated.

Chapter 9. "To regulate the carriage of passengers in steamships and other vessels."

The principal provisions of our present laws, in regard to the carriage of passengers in merchant vessels, are brought together and arranged in this chapter. These provisions limit the number of passengers to be transported in vessels, appropriating certain spaces for their convenience; providing for the ventilation and cleanliness of the vessel, and victualling; for due inspection by officers of the customs, and reports of the condition of passenger vessels, and of the health and comfort of the passengers on the voyage, to the department.

The present law prescribes the spaces on the middle and orlop decks to be appropriated to passengers, and it has been hence inferred, by persons interested in passenger vessels, that the law intended to leave unlimited and without regulation the number of passengers to be carried on the upper or spar deck, and thus, it is believed, great abuse have existed. It is now proposed to correct the evil by limiting the whole number of passengers which may be carried in merchant vessels to the proportion of one to every two tons of such vessel's tonnage.

There was a similar provision in the passenger law of 1819, which seems to have been inadvertently repealed.

Chapter 10. "Concerning navigation, and for obtaining statements of foreign commerce of the United States."

This chapter contains all the provisions of the statistical law of 1820, with but a slight change in the arrangement, and such provisions of the navigation law of 1817 as are believed to be adapted to the present condition of our commerce.

It regulates our trade with foreign nations upon the principles of reciprocity, authorizes the masters of vessels to make up their crews without regard to nationality, but requires all the officers to be citizens of the United States. It continues the existing discriminating tonnage duties on foreign vessels not placed by treaty on a footing with our own, and on foreign vessels from ports with which vessels of the United States are not permitted to trade. It provides for the manner in which the annual statistical accounts of the foreign commerce of the United States shall be made up in order to be presented to Congress, embracing the imports, exports and tonnage.

In section 4, in this chapter, there is a new provision added to our present law. By the law as it now stands, a vessel of the United States. engaged in the foreign trade, is required to have two-thirds of her crew citizens of the United States, and three-fourths citizens if she is engaged in the coasting trade.

The difficulty of obtaining seamen, under this restriction, has been and is now severely felt, and the burden in the shape of foreign tounage duties imposed on our vessels for a non-compliance with the law, which circumstances render inevitable in many cases, has led to the proposed change, which it is believed will be found useful. The nationality of the ship and the ship's crew is sufficiently protected by that of the flag, and the requirement that all her officers shall be citizens of the United States.

There is also a new provision in the 7th section. On the exportation of articles to foreign countries, the owner, shipper, or consignee, is required by our present law to present a manifest of the description and value of the merchandise, under oath, stating the destination also under oath. This must be done before a clearance can be granted. Cases have arisen where the exporter of a single article of trifling value. composing a part of the cargo of a vessel, has refused, upon some controversy with the master or owner, to make such oath or manifest, and thus prevented the clearance. This, of course, required a remedy; and it is provided in the 7th section, by imposing a fine on the owner or consignor who fails to present a manifest, and authorizing the collector to estimate the value and grant the clearance.

Chapter 11. "Regulating seizures, suits on duty bonds, prosecution for the recovery of fines, penalties and forfeitures, their distribution and remission."

This chapter, with some few additions and modifications, is the present law. It authorizes the customs officers to make searches and seizures, in cases of reasonable suspicion, for goods, the duties on which are sought to be evaded; providing for the officer's protection and the punishment for impeding or resisting the exercise of his authority. It

regulates the course of judicial proceedings in suits for duties and prosecutions for fines, penalties, and forfeitures, and their distribution and remission.

By this chapter is given to the Secretary of the Treasury the additional power of remitting fines, penalties, and forfeitures, on such proof as he may prescribe, of the absence of fraud or wilful neglect; or the facts may be ascertained, as required by the present law, by a summary judicial examination, or in other modes, to be prescribed by the Secretary of the Treasury.

The 20th section assigns to examiners in the appraiser's office certain portions of the additional duty imposed in consequence of certain errors or causes discovered and reported by them. This is intended. to stimulate and reward their vigilance.

Chapter 12. "Revenue cutters and their officers, and concerning pilots."

This chapter is the present law, but with some important additions. It provides for the appointment of officers, their compensation and that of their crews, consisting of non-commissioned officers, gunners, and marines; the powers and duties of revenue cutter officers as officers of the customs in aiding the collection of the revenue and extending assistance to navigators in distress.

The scale of salaries, and the requirement of one year's service before the mast, and skill and proficiency in seamanship, as qualifications for officers, are important additions to the présent law, and deemed material for the efficiency of the service.

Pilots, as now, are to be regulated by the laws of the States, until further legislation by Congress; and masters of vessels navigating waters that constitute the boundary between two States may employ pilots licensed by either of the States.

Chapter 13. "Respecting marine hospitals and health laws."

In this chapter important changes have been made in the present law regulating marine hospital relief.

The marine hospital fund is now obtained (with occasional appropriations by Congress) from deductions from the wages of seamen of 20 cents per month. It is proposed to dispense with this tax, and levy, instead, a hospital duty of five cents per ton on the registry of the vessel, and each renewal of the registry, and on each steamship or other vessel, whether American or foreign, arriving in the United States, such duty, however, not to be collected of such vessel more than three times in any one calendar year. A similar duty is also to be assessed on vessels engaged in the coasting trade or fisheries, on each renewal of their registers. The moneys thus collected, countervailing and tonnage duties levied on ships or vessels, the five per cent. paid for registers for vessels sold to foreigners and afterwards repurchased by citizens of the United States, the portion of fines, penalties, and forfeitures accruing to the United States for violations of the revenue, registering, navigation, and passenger laws, and all fees paid for recording and copying bills of sale, mortgage, hypothecations, and conveyances of vessels, are to constitute the fund out of which relief is to be afforded to sick and disabled seamen.

Under this provision foreign seamen, inasmuch as foreign vessels

are to pay hospital duty, will be entitled to relief as well as the seamen of the United States.

The provision in the 4th section of this chapter is also new and important. The scarcity of seamen has been, and is still, severely felt. It is proposed to encourage the employment of boys as apprentices, in certain proportions to tonnage, by relieving the vessels on which they are employed of one-half of the hospital duty.

The remaining provisions of this chapter are those of the quarantine and health laws now in force, and which it is not proposed to change. These recognise the quarantine and health laws of the States, and require them to be duly observed by collectors and other officers of the revenue, and make provisions for security of the revenue in cases of goods on board or unladen from vessels subject to quarantine.

Chapter 14. "Regulating the importations of drugs and medicines." This chapter presents the law substantially as it now is, simplified in its arrangement, and provides for the appointment and payment of drug examiners at the principal ports, for the due examination by them of drugs, medicines, medicinal essential oils, and chemical preparations, with a view of ascertaining their quality, purity, strength, and fitness for medicinal purposes, with provisions for reëxamination and analysis, on appeal from the decision of the United States examiners, and the exportation and destruction of those rejected as deleterious or unfit for medicinal use.

It is now proposed to add coffee, imported in the grain or otherwise, to the list of articles subjected to examination, and if found so dam. aged, adulterated or deteriorated, as to be unfit for use, to place it on the footing of deleterious drugs and medicines, to be subjected to the same provisions, prohibitions and penalties.

Chapter 15. "Examination of custom houses, depositories and other public offices, prohibited importations, and other miscellaneous provisions."

This chapter, the last in the code, is composed of provisions taken mainly from existing laws, and which could not be placed in the preceding chapters without impairing the simplicity of their arrangement.

It contains a provision authorizing the Secretary of the Treasury to appoint and compensate agents to examine the mints, custom-houses and land offices, for the detection of fraud on the public revenue, and for the arrest of defaulters and counterfeiters of the coin of the United States; prohibits officers of the customs from owning vessels, or being concerned in importations of goods, or transportation of passengers; regulates the character and execution of custom-house and duty bonds; imposes a penalty for the fraudulent and clandestine introduction of dutiable goods, and for the withholding by collectors, receivers and disbursing agents, upon the allegation of a claim to credits, of balances of public money after the order of the Secretary of the Treasury for their payment into the treasury.