OOMPILA-TIOIT
OF THE
TARIFF ACT
OF THE
CONFEDERATE STATES OF AMERICA,
APPROVED MAY 21st, 1861,
SHOWING THE
Rates of Duties Payable on Imported Goods, Wares and Merchandise,
FROM AND AFTER SEPTEMBER 1st, 1861,
ALPHABETICALLY ARRANGED;
ALSO CONTAINING
RECENT ACTS OF CONGCRESS
AND CIRCULARS OF THE TREASURY DEPARTMENT,
RELATIVE TO
COMMERCE, NAVIGATION AND THE REVENUE;
TOGETHER WITH THE
WAREHOUSE SYSTEM,
FORMS OF CUSTOM HOUSE BLANKS; PROTESTS AND APPEALS; TABLES OF FOREIGN
WEIGHTS, MEASURES AND CURRENCIES, REDUCED TO THE STANDARD
OF THE CONFEDERATE STATES; RULES FOR ADMEASUREMENT
OF VESSELS FOR TONNAGE, &c.
Arranged, by P. E. WALE EN,
DEPUTY COLLECTOR, CUSTOM HOUSE, PORT OF NEW ORLEANS.
HVEJW ORLEANS:
PRINTED AND PUBLISHED BY CORSON & ARMSTRONG, 59 CAMP STREET.
1861.
Entered according to the act of Congress, in the year 1861, by
Qorson & Armstrong, in the Clerk's Office of the Eastern District
of Louisiana.
INDEX.
A.
PACE
Abatement of Duty for Damage 242
Act to Provide Revenue from Imports I
Act to Amend Tariff Act of 21st May, 18C1 10
Act to Continue certain Laws of the United States in force 105
Act to Define the Limits of the Port of New Orleans 105
Act to Prohibit Exportation of Cotton, except through Seaports 100
Act Declaring the Free Navigation of the Mississippi River 107
Act to Modify Navigation Laws and Repeal Discriminating Duties 110
Act Authorizing Additional Ports of Entry, etc 110
Act Providing for Export Duty on Cotton Ill
Act Removing Prohibitions on certain Importations Ill
Act Providing for Registration of Vessels 112
Act to Regulate Foreign Coins 112
Act to Provide for Light Money 114
Act to Exempt from Duty certain Articles 114
Act to Authorize the Transit of Merchandise 115
Additional Duty 239
Admeasurement of Vessels 229
Admeasurement of Coal in Flatboats 229
Allowances 240
Amsterdam Pounds, Reduction of 86
Antwerp Pounds, Reduction of 82
Appeals—See Protest and Appeals 208
Applications for Damage Allowance 217
Arrobas, Spanish, Reduction of 86
Arrobas, Portuguese, Reduction of 8S
Austrian Pounds, Reduction of 82
B
Bremen Rix Dollar, Reduction of 78
Bonded Warehouses 159
Bonded Yards and Sheds 164
ii
INDEX.
c
PAGE
Charges for Storage, etc 170
Change of Master of Registered Vessels 249
Claims for Refunding 248
Clearances for Foreign Ports 221
Clearances Coastwise 222
Clearance, Form of 227
Certificate of Payment of Light Money 157
Circular Instructions 116 to 158
Cotton Press Rates at New Orleans 259
Cotton, Exportation of—See Act of Congress 106
Cotton, Export Duty on—See Act of Congress Ill
Coal, how Measured in Flatboats 229
Commissions—See Dutiable Value of Imports - 235
Commissions on Sales, Rates of at New Orleans 253
Compensation of Merchant Appraisers 246
Commercial and Port Rates at New Orleans 253
Currencies, Tables of 71 to 81
Currencies, Foreign, Rates of, by Law 89
Currencies, Rates of, by Usage f. 90
Custom House Blanks 224
Cwts. Reduced to Pounds 84
D
Damage on Voyage of Importation 242
Damage, etc., on Goods in Bond » 243
Deficiencies, etc / 239
Delivery of Appraised Packages , 216
Discounts 236
Discriminating Duties Repealed—See Act of Congress 110
Dockage, Rates of at New Orleans 256
Duties, Allowances, Deficiencies, etc 239
Dutiable Value of Imports. . 235
E
Entrance and Clearance of Vessels 219
Extracts 247
Express Carriers—See Treasury Circulars 145 155
Entries, persons authorized to make 233
Exportation of Cotton—See Act of Congress 106
index. iii
PAGE
Export Duty on Cotton—See Act of Congress Ill
Export from Warehouse 195
Exportations in Bond Inland to Mexico 203
Export Bonds, how Cancelled 198
Equalization of Foreign Vessels 248
Entry of Goods in Bond 1"4
Entry for Warehousing 115
Entry for Withdrawal for Consumption 118
Entry for Withdrawal for Transportation 180
Entry for Re-warehousing 183
Entry for Warehouse and Transportation 192
Entry for Exportation 1^5
Entry for Consumption 212
Entry by Appraisement 211
Entry of Manufactures, etc.. of the C. S., exported and brought back... 237
W
Francs, Reductiou of ■' ®
Fees, List of 230
French Killogrammes, Reduction of 87
French Litres, Reduction of 87
French Feet, Reduction of 88
Freights, Rates of at New Orleans 258
Foreign Currencies, Rates of 89
Foreign Coins, Rates of
Foreign Coins, Act Regulating 112
Foreign Weights and Measures, Tables of 92 to 101
Form of Protest 208
Form of Appeal 210
Form of Consumption Entry 213
H
Harbor Masters' Fees at New Orleans 280
I
Inland Exportation to Mexico in Bond 203
Inland Manifest 205
Importations by Mississippi and other Rivers—See Treasury Circular. .110, 12G
Importation Bond, Form of 139
Importations by Railroad and Inland Routes—See Treasury Circular. ... 131
IV INDEX.
PAGE
Imports, Dutiable Value of 235
Information for Shipmasters and Others 248
K
Killogrammes, French, Table of ^
L
Levee Dues at New Orleans 280
List of Fees , 230
List of Tares 102
Litres, French, Table of 87
Light Money—See Act of Congress and Treasury'Circular 114, 157
Light Money 248
Liquors Invoiced and Entered by the Package.' 241
Louis D'or, Thaler, Table of 78
M
Manifests, Forms of 226
Manner of Transacting Business at the .Custom House 212
Mexico, Inland Exportation to 203
Merchant Appraisers, Compensation of 246
Miscellaneous Valuable Information 224
Mississippi River, Free Navigation of—See Act . 107
Mississippi River, Importations by—See Treasury Circulars 116, 126
Mobile, Port Charges at " 281
Moving Vessels 275
Navigation Laws Modified—See Act of Congress 110
New Orleans Levee and Wharfage Dues 280
New Orleans, Limits of the Port of—See Act of Congress 105
Notice of Dissatisfaction or Protest, etc 209
P
Persons Authorized to Make Entries 233
Printing of Silks in Bond 200
Protests and Appeals 208
Port of New Orleans, Limits Defined 105
Ports and Places of Entry and Delivery, Additional ones authorized 110
Portuguese Arrobas, Tables of 88
INDEX. V
PACE
Port Charges at Mobile 281
Port Wardens'Fees at New Orleans 279
Pounds Spanish, Table of 81
Pounds Austrian, Table of 82
Pounds of Amsterdam and Netherlands, Table of 80
Pounds of Antwerp, Table of 82
Pounds Sterling, Table of 71
Power of Attorney, Form of 227
Prussian Rix Dollars, Table of 80
Q
Qrs. Reduced to Pounds, Table of 85
Quarantine Charges at New Orleans. 279
R
Rates of Foreign Money or Currencies, by Law 89
Rates of Foreign Currencies, by Usage „ ..; 90
Rates of the New Orleans Tow Boats '... . 261 to 275
Rates for Pilotage in and out of the Mississippi Passes. ...... 277
Rates of Towage on Dog River Bar, Mobile 281
Registration of Vessels—See Act and Circular 112, 129
Receiving and Forwarding Merchandise, Rates of at New Orleans 254
Re-warehouse Entry 183
Re-warehousing and Withdrawal Entry 185
Re-warehouse and Withdrawal Entry for Export 187
Re-warehouse Withdrawal Entry for Consumption 190
Re-warehouse Withdrawal Entry for Transportation 191
Re-warehouse Withdrawal Entry for Exportation 191
Re-appraisement - 245
Report and Entrance 251
Rix Dollar of Bremen, Table of 78
Rix Dollar of Prussia, Table of 80
S
Spanish Pounds, Table of 81
Spanish Arrobas, Table of 86
Sterling Money, Table of 71
Shipmasters, Information for 248
Storage and Labor, Rates of at New Orleans 257
vi INDEX.
T
Table of Sterling Money
Francs
Bremen Rix Dollars.
Prussian Rix Dollars
PARE
71
76
78
80
Tons Reduced to Pounds 83
Spanish Pounds 81
Austrian Pounds 82
Antwerp Pounds 82
Cwts. Reduced to Pounds.; 84
Qrs. Reduced to Pounds 85
Amsterdam Pounds 86
Spanish Arrobas 86
French Killogrammes 87
French Litres 87
French Feet 88
Portuguese Arrobas 88
Weights and Measures 92 to 100
Tariff Act 1
Tariff Alphabetically Arranged 17 to 70
Tares, List of. 102
Tares, Rates of at New Orleans ' 258
Transfer of Goods in Bond 173
Transfer of Property in Vessels 250
Treasury Circulars 116 to 158
Time of Making Appeals, etc 2il
Time of Vessels to Discharge 222
Time of Report and Entrance of Vessels 251
Tons Reduced to Pounds, Table of 83
Tonnage of Vessels, How Ascertained 229
Towage, Rates of at New Orleans 261 to 265
XJ
Unlading Cargoes 222
United States Laws Continued—See Acts 105
Vessels in the Coasting Trade
249
INDEX. vii
w
PAGE
Warehouse System 159
Warehouse Entry 175
Warehouse and Transportation Entry 192
Warehouse and Exportation Entry 197
Weights and Measures, Tables of 92 to 100
Weights of Grain, Rates of at New Orleans 258
Wrecked Goods * 251
Withdrawal Entry for Consumption , 179
Withdrawal Entry for Transportation 180
Withdrawal Entry for Exportation 195
Withdrawal Entry for Transportation and Exportation to Mexico 204
Withdrawal of Silks for Dyeing 201
ACT
TO PROVIDE REVENUE FROM COMMODITIES
IMPORTED FROM FOREIGN COUNTRIES.
Section 1. The Congress of the Confederate States of America do
enact, That from and after the 31st day of August next, a duty
shall be imposed on all goods, products, wares and merchandise
imported from abroad into the Confederate States of America, as
follows :
On all articles enumerated in Schedule A, an ad valorem duty of
twenty-five per centum. On all articles enumerated in Schedule
B, an ad ^valorem duty of twenty per centum. On all articles en¬
umerated in Schedule C, an ad valorem duty of fifteen per centum.
On all articles enumerated in Schedule D, an ad valorem duty of
ten per centum. On all articles enumerated in Schedule E, an ad
valorem duty of five per centum. And that all articles enumerated
in Schedule F, a Specific Duty as therein named. And that all
articles enumerated in Schedule G, shall be exempt from duty :
to wit :
SCHEDULE A.
Twenty-five per centum ad valorem.
Alabaster and spar ornaments; anchovies, sardines, and all other
fish preserved in oil.
Brandy and other spirits distilled from grain or other materials,
not otherwise provided for; billiard and bagatelle tables, and all
other tables or boards on which games are played.
4
Composition tops for tables, or other articles of furniture ; con¬
fectionary, comfits, sweetmeats, or fruits preserved in sugar,
molasses, brandy or other liquors, cordials, absynthe, arrack,
curacoa, kirschenwesser, liquors, maraschino, ratafia, and all other
spirituous beverages of a similar character.
Glass, cut.
Manufactures of cedarwood, granadilla, ebony, mahogany,
rosewood and satinwood.
Scagliola tops for tables or other articles of furniture; segars,
snuff, paper segars, and all other manufactures of tobacco.
Wines—Burgundy, champagne, clarets, madeira, port, sherry,
and all other wines or imitations of wines.
SCHEDULE B.
Twenty per centum ad valorem.
Almonds, raisins, currants, dates, figs and all other dried or pre¬
served fruits, not otherwise provided for; argentine, alabata, or
German silver, manufactured or unmanufactured; articles em¬
broidered with gold, silver, or other metal, not otherwise provided
for.
Balsams, cosmetics, essences, extracts, pastes, perfumes and
tinctures used for the toilet or for medicinal purposes; bay rum,
beads or amber, composition of wax, and all other beads; beuzoates;
bracelets, braids, chains, curls, or ringlets, composed of hair, or of
which hair is a component part, not otherwise provided for;
brooms and brushes of all kinds.
Camphor, refined; canes and sticks, for walking, finished or
unfinished; capers, pickles and sauces of all kinds, not otherwise
provided for; card vases, pocket books, shell boxes, souvenirs, and
all similar articles, of whatever material composed, not otherwise
provided for; compositions of glass, set or unset; coral, cut or
manufactured.
Feathers and flowers, artificial or ornamental, and parts thereof,
of whatever material composed; fans and fire screens of every
description, of whatever material composed.
Grapes, plums, and prunes, and other such fruit, when put up
in bottles, cases or cans, not otherwise provided for.
&
Hair, human, cleansed or prepared for use.
Manufactures of gold, platina, or silver, not otherwise provided
for ; manufactures of papier machd; molasses.
Paintings-on glass; pepper, pimento, cloves, nutmegs, cinnamon
and all other spices; perfumes and perfumery, of all sorts, not
otherwise provided for; plated and gilt ware of all kinds, not
otherwise provided for; playing cards; prepared vegetables, fruits,
meats, poultry and game, sealed or enclosed in cans or otherwise.
Silver-plated metals, in sheets or other form ; soap, castile, per¬
fumed, Windsor, and other toilet soaps; sugar of all kinds; syrup
of sugar.
Epaulettes, galloons, laces, knots, stars, tassels, tresses, and
wings of gold or silver, or imitations thereof.
SCHEDULE 0.
Fifteen per centum ad valorem.
Alum; arrow-root; articles of clothing or apparel, including
hats, caps, gloves, shoes and boots of all kinds, worn by men,
women, or children, of whatever material composed, not otherwise
provided for.
Baizes, blankets, bookings, flannels and floor-cloths, of whatever
material composed, not otherwise provided for; baskets and all
articles composed of grass, osier, palm leaf, straw, whale-bone or
willow, not otherwise provided for; beer, ale, and porter, in casks
or bottles; beeswax; berries and vegetables of all sorts used for
food, not otherwise provided for; blue or roman vitriol, or sulphate
of copper; Bologna sausages; braces, suspenders, webbing, or
other fabrics, composed wholly or in part of India rubber, not
otherwise provided for; breccia; burgundy pitch; buttons and
button moulds of all kinds.
Cables and cordage, of whatever material made; cadmium ;
calamine; calomel and all other mercurial preparations; carbonate
of soda; castor beans; castor oil; candles and tapers of sperma¬
ceti, stearine, parafine, tallow or wax and all other candles; caps,
hats, muffs and tippets, and all other manufactures of fur, or of
which fur shall be a component part; caps, gloves, leggins, mits,
6
socks, stockings, wove shirts and drawers, and all similar articles
worn by men, women and children, and not otherwise provided for;
carpets, carpeting, hearth-rngs, bed-sides, and other portions of
carpeting, being either Aubusson, Brussels, ingrain, Saxony,
Turkey, Venetian, Wilton, or any other similar fabric, not otherwise
provided for; carriages and parts of carriages; castorum; chains,
of all sorts; cider and other beverages not containing alcohol, and
not otherwise provided for; chocolate; chromate of lead; chromate,
bi-chromate, hydriodate, and prussiate of potash; clocks and parts
of clocks; coach and harness furniture of all kinds; cobalt; combs
of all kinds; copper bottoms; copper rods, bolts, nails, and spikes ;
copper in sheets or plates, called braziers' copper, and other sheets
of copper, not otherwise provided for; copperas, or green vitriol,
or sulphate of iron; corks; cotton cords, gimps, and galloons ;
cotton laces, cotton insertings, cotton trimming laces, cotton laces
and braids; court plaster; coral unmanufactured; crayons of all
kinds; cubebs; cutlery of all kinds.
Delaines; dolls and toys of all kinds; dried pulp; drugs, medi¬
cinal.
Earthen, china, and stone ware, and all other wares composed
of earthy and mineral substances, not otherwise provided for ;
encaustic tiles; ether; felspar; fig blue; fire crackers, sky-rockets,
Roman candles, and all similar articles used in pyrotechnics; fish,
whether fresh, smoked, salted, dried or pickled, not otherwise
provided for; fruits, preserved in their own juice, or pie fruits; fish-
glue, or isin-glass; fish skins; fiats, braids, plaits, sparterre and
willow squares, used for making hats or bonnets; floss silks,
feather beds, feathers for beds, and downs of all kinds ; frames
and sticks for umbrellas, parasols, and sunshades, finished or
unfinished; Frankford black; fulminates or fulminating powders ;
furniture, cabinet and household, not otherwise provided for; furs,
dressed on the skin.
Ginger, dried, green, ripe, ground, preserved, or pickled; glass,
colored, stained, or painted; glass, window; glass crystals for
watches; glasses or pebbles for spectacles; glass tumblers, plain,
moulded and pressed; bottles, flasks, and all other vessels of glass,
not otherwise provided for; glue; grass cloth; green turtle; gum,
benzoin or benjamin; guns, except muskets and rifles, fire arms
and all parts thereof not intended for military purposes; gunny
7
cloth and India baggings and India mattings of all sorts, not
otherwise provided for.
Hair, curled, moss, seaweed, and all other vegetable substances,
used for beds or mattresses; hair pencils; hat bodies of cotton or
wool; hats and bonnets for men, women and children, composed
of straw, satin straw, chip, grass, palm leaf, willow or any other
vegetable substance, or of hair, whalebone, or other materials, not
otherwise provided for; hatter's plush of whatever material com¬
posed; honey.
Ink and ink powder; ipecacuanha; iridium; iris, or orris root ;
iron castings; iron liquor; iron in bars, bolts, rods, slabs, and
railroad rails, spikes, fishing plates and chairs used in constructing-
railroads; ivory black.
Jalapy japanned ware of all kinds, not otherwise provided for ;
jet, and manufactures of jet, or imitations thereof; jewelry or
imitations thereof; juniper berries.
Laces of cotton, of thread or other materials, not otherwise pro¬
vided for; lampblack; lastings, cut in strips, or patterns of the
size or shape for shoes, boots, bootees, slippers, gaiters or buttons,
of whatever material composed; lead pencils; leaden pipes ;
leather, japanned; leeches; linens, of all kinds; liquorice paste,
juice or root; litharge.
Maccaroni, vermicelli, gelatine, jellies, and all other similar
preparations, not otherwise provided for; machinery of every
description, not otherwise provided for; malt; magnesia; manganese;
manna; manufactures of the bark of the cork tree; manufactures of
silk; manufactures of wool of all kinds, or worsted, not otherwise
provided for; manufactures of hair of all kinds, not otherwise
provided for; manufactures of cotton of all kinds, not otherwise
prbvided for; manufactures of flax of all kinds, not otherwise
provided for; manufactures of hemp of all kinds, not otherwise
provided for; manufactures of bone, shell, horn, pearl, ivory, or
vegetable ivory, not otherwise provided for; manufactures,
articles, vessels and wares, not otherwise provided for, of brass,
copper, iron, steel, lead, pewter, tin, or of which either of these
metals shall be a component part; manufactures, articles, vessels,
and wares, of glass, or of which glass shall be a component mater¬
ial, not otherwise provided for; manufactures and articles of
leather, or of which leather shall be a component part, not other¬
wise provided for; manufactures and articles of marble, marble
8
paving tiles, and all other marble more advanced in manufacture
than in slabs or blocks in the rough, not otherwise provided for ;
manufactures of paper, or of which paper is a component material,
not otherwise provided for; manufactures of wood or of which
wood is a component part, not otherwise provided for; matting,
china or other floor matting, and mats made of flags, jute, or
grass; medicinal preparations, drugs, roots, and leaves in a crude
state, not otherwise provided for; morphine; metallic pens ;
mineral waters; musical instruments of all kinds, and strings for
musical instruments, of whipgut, catgut, and all other strings of
the same material; mustard, in bulk or in bottles; mustard seed.
Needles of all kinds for sewing, darning and knitting; nitrate
of lead.
Ochres and ochrey earths; oil-cloths of every description, of
whatever material composed; oils of every description, animal,
vegetable and mineral, not otherwise provided for; olives; opium;
orange and lemon peal; osier or willow, prepared for basket-
makers' use.
Paints, dry or ground in oil, not otherwise provided for ; paper,
antiquarian, demy, drawing, elephant, foolscap, imperial, letter,
and for printing newspapers, hand-bills, and other printing, and
all other paper, not otherwise provided for; paper boxes, and all
other fancy boxes; paper envelopes; paper hangings; paper for
walls, and paper for screens or fire-boards ; parchment; parasols
and sun-shades and umbrellas; patent mordant; paving and roof¬
ing tiles and bricks, and roofing slates, and fire-bricks; periodicals
and other works, in course of printing and republication in the
Confederate States; pitch; plaster of Paris, calcined; plumbago;
potassium; putty.
Quicksilver; quills; quasia, manufactured or unmanufactured.
Ked chalk pencils; rhubarb; roman cement.
Saddlery of all kinds, not otherwise provided for; saffron, and
saffron cake; sago; salts, epsom, glauber, rochelle, and all other
salts and preparations of salts, not otherwise provided for ;
sarsaparilla; screws of all kinds; sealing wax; seines ; seppia ;
sewing silk, in the gum and purified; shaddocks; skins of all
kinds, tanned, dressed, or japanned; slate pencils ; smaltz; soda
of every description, not otherwise provided for ; spirits of turpen¬
tine; spunk; squills; starch; stereotype plates; still'bottoms ;
9
sulphate of barytes, crude or refined; sulphate of quinine, and
quinine in all its various preparations.
Tapioca; tar; textile fabrics of every description, not otherwise
provided for; twine and packed thread, of whatever material
composed; thread, lacings and insertings; types, old or new, and
type metals.
Umbrellas; vandyke brown; vanilla beans; varnish of all kinds,
vellum; Venetian red; velvet in piece, composed wholly of cotton,
or of cotton and silk, but of which cotton is the component material
of chief value; verdigris; vermillion; vinegar.
Wafers; water colors; whalebone; white and red lead; white
vitrol or sulphate of zinc; whiting or Paris white; window glass,
broad, crown or cylinder; woollen and worsted yarns and woollen
listings; shot of lead, not otherwise provided for; wheelbarrows
and hand-barrows; wagons and vehicles of every description, or
parts thereof.
SCHEDULE D.
Ten per centum ad valorem.
Acids of every description, not otherwise provided for; alcor-
noque; aloes; ambergris; amber; ammonia, and sal ammonia;
anatto, roucon or Orleans; angora, thibet, and other goats' hair, or
mohair, unmanufactured, not otherwise provided for; anniseed;
antimony, crude or regulus of; argol, or crude tartar; arsenic;
ashes, pot, pearl and soda; asphaltum; assafoetida. ,
Bananas, cocoa nuts, pine apples, plantains, oranges and all
West India fruits in their natural state; barilla; bark of all kinds,
not otherwise provided for; bark, Peruvian; bark, guilla; bismuth;
bitter apples; bleaching powder of chloride of lime; bones, burnt;
boards, planks, staves, shingles, laths, scantling, and all other
sawed lumber; also spars and hewn timber, of all sorts, not other¬
wise provided for; bone black, or animal carbon, and bone dust;
bolting cloths; books, printed magazines, pamphlets, periodicals,
and illustrated newspapers, bound or Unbound, not otherwise
provided for; books, blank, bound or unbound; borate of lime;
borax, crude or tincal; borax, refined; bouchu leaves; box-wood,
unmanufactured; Brazil paste, Brazilwood, braziletto, and all dye-
2
10
woods in sticks; bristles; bronze and Dutch metal in leaf; bronze
liquor and bronze powder; building stones; butter; burr stones,
wrought or unwrought.
Cabinets of coins, medals, and all collections of antiquities;
camphor; crude; cantharides; cassia and cassia buds; chalk;
cheese; chickory root, chronometers, box or ship, and parts thereof;
clay, burnt or unburnt bricks, paying and roofing tiles, gas retorts,
and roofing slates; coal, coke, and culm of coal; cochineal; cocoa
nuts, cocoa, and cocoa shells; coculus indicus; coir yarn; codilla,
or tow of hemp or flax; cowhage down; cream of tartar; cudbear.
Diamonds, cameos, mosaics, gems, pearls, rubies and other
precious stones, and imitations thereof, when set in gold or silver,
or other metal; diamonds, glaziers', set or not set; dragon's blood.
Engravings, bound or unbound; extract of indigo, extracts and
decoctions of log-wood and other dye-woods, not otherwise provided
for; extract of madder; ergot.
flax, unmanufactured; flaxseed and linseed; flints and flint
ground; flocks, waste or shoddy; French chalk; furs, hatters',
dressed or undressed, not on the skin; furs, undressed, when on
the skin.
Glass, when old and fit only to be remanufactured; gamboge;
gold and silver leaf; gold beaters' skin; grindstones; gums—
Arabic, Barbary, copal, East Indies, Senegal, substitute, tragacanth,
and all other gums and resins, in a crude state, not otherwise
provided for.
Hair, of all kinds, uncleansed and unmanufactued; hemp, un¬
manufactured; hemp seed and rape seed; hops, horns, horn-tips,
bone, bone-tips, and teeth, unmanufactured.
Ivory, unmanufactured; ivory nuts, or vegetable ivory.
Jute, sisal grass, coir, and other vegetable substances, unmanu¬
factured, not otherwise provided for.
Kelp; kermes.
Lac spirits, lac sulphur, and lac dye; leather, tanned, bend, sole,
and upper of all kinds, not otherwise provided for; lemons and
limes, and lemon and lime juice, and juices of all other fruits
without sugar; lime.
Madder, ground or prepared; madder root; marble, in the rough,
slab or block, unmanufactured; metals, unmanufactured, not
otherwise provided for; mineral kermes; mineral and bituminous
11
substances in a crude state, not otherwise provided for; moss,
iceland; music, printed with lines, bound or unbound.
Natron; nickel; nuts, not otherwise provided for; nut galls;
mux vomica.
Oakum; oranges, lemons, and limes; orpiment.
Palm leaf, unmanufactured; pearl, mother of; pine apples; plan¬
tains; platina, unmanufactured; polishing stones; potatoes;
Prussian blue; pumice and pumice stone.
Ratans, and reeds, unmanufactured; red chalk; rotten stone.
Safflower; sal soda; and all carbonates and sulphates of soda,
by whatever names designated, not otherwise provided for; seedlac;
shellac; silk, raw, not more advanced in manufacture than singles,
tram and thrown, or organzine; sponges; steel in bars, sheets and
plates, not further advanced in manufacture than by rolling, and
cast steel in bars; sumac; sulphur, flour of.
Tallow, marrow, and all other grease or soap stocks and soap
stuffs, not otherwise provided for; tea, terne tin, in plates or sheets;
teazle, terra, japonica, catechu, tin in plates or sheets and tin foil;
tortoise and other shells, unmanufactured; trees, shrubs, bulbs,
plants and roots, not otherwise provided for; turmeric.
Watches and parts of watches; woad or pastel; woods; viz:
cedar, box, ebony, lignumvitse, granadilla, mahogany, rose-wood,
satin-wood, and all other woods, unmanufactured.
Iron ore, and iron in blooms, loops and pigs.
Maps and charts.
Paintings and statuary not otherwise provided for.
Wool, unmanufactured, of every description, and hair of the
Alapaca goat and other like animals.
Specimens of natural history, mineralogy or botany, not other¬
wise provided for.
Yams.
Leaf and unmanufactured tobacco.
SCHEDULE E.
Five per centnm ad valorem.
Articles used in dyeing and tanning, not otherwise provided for.
Brass, in bars or pigs, old and fit only to be remanufactured;
bells, old; bell metal.
12
Copper in pigs or bars; copper ore; copper, when old and fit
only to be remanufactured; cutch.
Diamonds, cameos, mosaics, pearls, gems, rubies, and othef pre¬
cious stones, and imitations thereof, when not set.
Emery in lump or pulverized.
Felt, adhesive for sheathing vessels; fuller's earth.
Gums of all sorts, not otherwise provided for; gutta percha,
unmanufactured
Indigo; india rubber, in bottles, slabs or sheets, unmanufactured;
india rubber, milk of.
Junk, old.
Plaster of Paris or sulphate of lime, ground or unground; raw
hides and skins of all kinds, undressed.
Sheathing copper, but no copper to be considered as such except
in sheets forty-eight inches long and fourteen inches wide, and
weighing from eleven to thirty-four ounces; sheathing or yellow
metal not wholly or part of iron; sheathing or yellow metal nails,
expressly for sheathing vessels; sheathing paper, stave bolts and
shingle bolts.
Tin ore and tin in pigs or bars; type, old and fit only to be
remanufactured.
Wold.
Zinc, spelter, or tentenegue, unmanufactured.
SCHEDULE F.
Specific Duties.
Ice—one dollar and fifty cents per ton.
Salt, ground, blown, or rock—two cents per bushel, of fifty-six
pounds per bushel.
SCHEDULE G.
Exempt from Duty.
Books, maps, charts, mathematical and nautical instruments,
philosophical apparatus, and all other articles whatever, imported
13
for the use of the Confederate States; books, pamphlets, periodicals
and tracts, published by religious associations.
All philosophical apparatus, instruments, books, maps and charts,
statues, statuary, busts and casts of marble, bronze, alabaster or
plaster of Paris, paintings and drawings, etchings, specimens of
sculpture, cabinet of coins, medals, gems, and all collections of
antiquities. Provided the same be specially imported in good faith
for the use of any society, incorporated or established for
philosophical and. literary purposes, or for the encouragement of
the fine arts, or for the use or by the order of any church, college,
academy, school, or seminary of learning in the Confederate States.
Bullion, gold, and silver. -
Coins, gold, silver and copper; coffee; cotton; copper, when
imported for the mint of the Confederate States.
Garden seeds, and all other seeds for agricultural and horticul¬
tural purposes; goods, wares and merchandize, the growth, produce
or manufacture of the Confederate States, exported to a foreign
country, and brought back to the Confederate States in the same
condition as when exported, upon which no drawback has been
allowed. Provided that all regulations to ascertain the identity
thereof, prescribed by existing laws, or which may be prescribed
by the Secretary of the Treasury, shall be complied with; guano,
manures and fertilizers of all sorts.
Household effects, old and in use, of persons or families from
foreign countries, if used abroad by them, and not intended for
any other purpose or purposes, or for sale.
Models or inventions or other improvements in the arts. Provided
that no article or articles shall be deemed a model which can be
fitted for use.
Paving stones; personal and household effects, not merchandise,
of citizens of the Confederate States dying abroad.
Specimens of natural history, mineralogy or botany. Provided
the same be imported in good faith for the use of any society incor¬
porated or established for philosophical, agricultural or horticultural
purposes, or for the use or by the order of any college, academy,
school, or seminary of learning in the Confederate States.
Wearing apparel, and other personal effects not merchandize ;
professional books, implements, instruments and tools of trades,
occupation or employment, of persons arriving in the Confederate
States. Provided that this exemption shall not be construed to
14
include machinery, or other articles imported for use in any
manufacturing establishment, or for sale.
Bacon, pork, hams, lard, beef, wheat, flour and bran of wheat,
flour and bran of all other grains, Indian corn and meal, barley,
rye, oats, and oatmeal, and living animals of all kinds, not other¬
wise provided for; also, all agricultural productions, including
those of the orchard and garden, in their natural state, not otherwise
provided for.
Gunpowder, and all the materials of which it is made.
Lead, in pigs or bars, in shot or balls, for cannon, muskets, rifles,
or pistols.
Rags, of whatever material composed.
Arms of every description, for military purposes and parts
thereof, munitions of war, military accoutrements and percussion
caps.
Ships, steamers, barges, dredging vessels, machinery, screw pile
jetties, and articles to be used in the construction of harbors, and
for dredging and improving the same.
Sec. 2. And be it further enacted, That there shall be levied,
collected and paid, on each and every non-enumerated article which
bears a similitude, either in material, quality, texture, or the uses
to which it may be applied, to any enumerated article chargeable
with duty, the same rate of duty which is levied and charged on
the enumerated article by the foregoing schedules, which it most
resembles in any of the particulars before mentioned; and if any
non-enumerated article equally resembles two or more enumerated
articles on which different rates of duty are chargeable, there
shall be levied, collected.and paid, on such non-enumerated article,
the same rate of duty as is chargeable on the article which it
resembles, paying the highest duty. Provided, That on all articles
manufactured from two or more materials, the duty shall be
assessed at the highest rates at which any of its component parts
may be chargeable. Provided further, That on all articles which
are not enumerated in the foregoing schedules, and cannot be
classified under this section, a duty of ten per cent, ad valorem
shall be charged.
Sec. 3. And be it further enacted, That all goods, wares and mer¬
chandize, which may be in the public stores as unclaimed, or in
warehouse under warehousing bonds, on the 31st day of August
next, shall be subject, on entry thereof for consumption, to such
15
duty as if the same had been imported, respectively after that day.
Sec. 4. And be it further enacted, That on the entry of any goods,
wares or merchandize, imported on or after the 31st day of August
aforesaid, the decision of the collector of customs at the port of
importation and entry, as to their liability to duty or exemption
therefrom, shall be final and conclusive against the owner, importer,
consignee, or agent of any such goods, wares and merchandize,
unless the owner, importer, consignee or agent shall, within ten
days after such entry, give notice to the collector, in writing, of
his dissatisfaction with such decision, setting forth therein dis¬
tinctly and specifically his ground of objection thereto, and shall,
within thirty days after the date of such decision, appeal there¬
from to the Secretary of the Treasury, whose decision on such
appeal shall be final and conclusive; and the said goods, wares
and merchandze shall be liable to duty or exemption therefrom
accordingly, any Act of Congress to the contrary notwithstanding,
unless suit shall be brought within thirty days after such decision,
for any duties that may have been paid, or may hereafter be paid
on said goods, or within thirty days after the duties shall have
been paid in cases where such goods shall be in bond.
Sec. 5. And be it further enacted, That it shall be lawful for the
owner, consignee, or agent of imports which have been actually
purchased or procured otherwise than by purchase, on entry of the
same, to make such addition in the entry to the cost or value given
in the invoice as, in his opinion, may raise the same to the true
market value of such imports in the principal markets of the
country whence the importation shall have been made, and to add
thereto all costs and charges which, under existing laws, would
form part of the true value at the port where the same may be
entered, upon which the duty should be assessed And it shall be
the duty of the collector within whose district the same may be
imported or entered, to cause the dutiable value of such imports
to be appraised, estimated and ascertained, in accordance with the
provisions of existing laws; and if the appraised value thereof
shall exceed by ten per centum, or more, the value so declared on
entry, then in addition to the duties imposed by law on the same,
there shall be levied, collected and paid a duty of twenty per
centum ad valorem, on such appraised value. Provided nevertheless,
That under no circumstances shall the duty be assessed upon an
16
amount less than the invoice or entered value, any law of Congress
to the contrary notwithstanding.
Sec. 6. And be it further enacted, That so much of all Acts or parts
of Acts as may be inconsistent with the provisions of this Act
shall be, and the same are hereby repealed.
Approved May 21, 1861.
.AN ACT
TO AMEND "AN ACT TO PROVIDE REVENUE FROM COMMODITIES
IMPORTED FROM FOREIGN COUNTRIES," APPROVED MAY 21, 1861.
The Congress of the Confederate States of America do enact, That
the following alterations and amendments be, and the same are
hereby, made to the "Act to provide revenue from commodities
imported from foreign countries," approved May 21, 1861, to-wit:
That the words " carbonate of soda," and the words, " paving and
roofing tiles, and bricks and roofing slates and fire bricks," in
schedule C of said Act be, and the same are hereby, strickn out
and repealed in said schedule, and that in the same schedule C, in
the enumeration of the various kinds of iron, after the word
" slabs," the words " sheet or other form," are hereby inserted and
made part of said schedule; and in schedule D of said Act, the
terms " lac sulphur," and " sulphur, flour of," be, and the same are
hereby, stricken out of and repealed in said schedule. And the
terms " terra japonica and catechu," are hereby transferred from
schedule D to schedule C, they being considered in commerce as
the same articles of merchandise as cutch, which is enumerated in
schedule 0 of said Act.
Appboved August 3, 1861.
DUTIES PAYABLE ON IMPORTATIONS OF MERCHANDISE UNDER THE TARIFF
ACT OF 21st MAY, 1861, ALPHABETICALLY ARRANGED.
TARIFF
OF
SCHED. PER CENT.
Absynthe—see Cordials A 25
Acids of every description, not otherwise provided
for D 10
Acetic acid—see Acids, acetic, &c D 10
Acetous acid— see Acid, acetous, &c D 10
Acids, acetic, benzoic, boracic, citric, muriatic,
white and yellow, oxalic, pyroligneous, and tar¬
taric, and all other acids of every description,
used for chemical or for manufacturing purposes,
not otherwise provided for D 10
Acids, acetous, chromic, nitric, and all other acids
of every description, used for medicinal purposes,
or in the fine arts, not otherwise provided for.. D 10
Acid, sulphuric—see Sulphuric acid D 10
Adhesive felt, &c.—see Felt, adhesive E 5
Alabaster statuary, &c., for use of colleges, &c.—
see All Philosophical apparatus, &c — G Free
Alabaster and spar ornaments A 25
3
18
SCHED. PER CENT.
Alabata—see Argentine B • 20
Alcornoque B 10
Ale, beer, and porter, in casks or bottles C 15
All agricultural productions, including those of the
orchard and garden, in their natural state, not
otherwise provided for Gr Free
Almonds, raisins, currants, dates, figs, and all other
dried or preserved fruits, not otherwise provided
for B 20
Aloes D 10
Alum C 15
All philosophical apparatus, instruments, books,
maps and charts, statues, statuary, busts and
casts of marble, bronze, alabaster, or plaster of
Paris, paintings and drawings, Etchings, speci¬
mens of sculpture, Cabinet of Coins, medals,
gems, and all collections of antiquities, provided
the same be specially imported in good faith, for
the use of any Society, incorporated or established
for philosophical or literary purposes, or for the
encouragement of the fine arts, or for the use, or
by the order of any church, college, academy,
school, or seminary of learning, in the Confeder¬
ate States G- Free
Amber beads—see Beads B 20
Amber D 10
Ambergris D 10
Ammonia D 10
Ammonia, sal—see Sal ammonia D 10
Anatto, roucou, or Orleans D 10
Anchovies, sardines, and all other fish preserved in
oil A 25
Angora, Thibet, and other goats' hair or mohair,
19
SCHED. PER CENT,
unmanufactured, not otherwise provided for D 10
Animal carbon—see Bone black D 10
Animal oils—see Oils of every description, &c C 15
Animals, living, of all kinds, not otherwise provided
for G Free
Anniseed D 10
Antimony, crude or regulus of D 10
Antiquarian paper—see Paper C 15
Antiquities, collections of—see All Philosophical
apparatus, &c G Free
Antiquities, collections of—see Cabinets of coins,
&c 1 D 10
Apparatus for use of, Confederate States—see
Books, maps, &c G . Free
Apparatus for use of colleges, &c.—see All Philo¬
sophical apparatus, &c G Free
Apparel—see Articles of clothing, &c C 15
Apples, bitter—see Bitter apples I) 10
Arabic, gum—see Gum Arabic D 10
Argentine, alabata, or German silver, manufactured
or unmanufactured B 20
Argol, or crude tartar D 10
Arifts, of every description for military purposes,
and parts thereof G Free
Arrack—see Cordials A 25
ArroW-root C 15
Arsenic D 10
Articles embroidered with gold, silver, or other
metal, not otherwise provided for
Articles of clothing or apparel, including hats,
caps, gloves, shoes and boots of all kinds, worn
by men, women, or children, of whatever mater¬
ial composed, not otherwise provided for,
B 20
C 15
20
SCHED- PEK CENT.
Articles of metal,—rsee Manufactures C 15
Articles of leather—see Manufactures C 15
Articles of marble—see Manufactures C 15
Articles of glass—see Manufactures 0 15
Articles of papier-mache—see Manufactures B 20
Articles, all, imported for the use of the Confed¬
erate States—see Books, maps, &c G Free
Articles used in dyeing or tanning, not otherwise
provided for . E 5
Artificial flowers or feathers—see Feathers and
flowers B 20
Ash, Pot, Pearl, and Soda D 10
Asphaltum D 10
Assafoetida D 10
Asses' skins (or parchment) C 15
Aubusson carpeting—see Carpets C 15
Bacon G Free
Baizes, blankets, bookings, flannels, and floorcloths,
of whatever material composed, not otherwise
provided for C 15
Balsams, cosmetics, essences, extracts, pastes, per¬
fumes, and tinctures, used for the toilet or
for medicinal purposes B 20
Bananas, cocoa nuts, pine apples, plaintains,
oranges, and all other West India fruits, in their
natural state D 10
Barbary gum—see Gum Arabic D 10
Barilla D 10
Bark of the cork tree, manufactures of—see Manu¬
factures C 15
Bark of the cork tree unmanufactured—see Cork
tree bark D 10
Barks of all kinds, not otherwise provided for. D 10
21
SCHED. PER CENT.
Bark, Peruvian . - - - - I) 10
Bark, quilla . D 10
Barley; G- Free
Barley, pearl or hulled—see Pearl or hulled barley. G Free
Bars, iron—see Iron in bars C 15
Bars, steel, in—see Steel in bars D 10
Bars, brass—see Brass in bars, &c E 5
Bars, copper—see Copper in pigs, &c E 5
Bar, tin—see Tin in pigs, &c E 5
Barytes, sulphate of—see Sulphate of barytes. C 15
Baskets, and all other articles composed of grass,
osier, palm-leaf, straw, whalebone, or willow, not
otherwise provided for C 15
Bay rum B 20
Beads, of amber, composition, or wax, and all other
beads B 20
Beans, Vanilla—see Vanilla beans C 15
Bed-sides—see Carpets C 15
Beds, feather—see Floss silks, &c C 15
Beef G Free
Beer, in casks or bottles—see Ale beer, &c C 15
Beeswax C 15
Bells, old, bell metal E 5
Bend leather—see Leather, tanned, &c...' D 10
Benzoates B 20
Benzoin, or Benjamin gum—see Gum benzoin, &c. C 15
Benzoic acid—see Acids, acetic, &c D 10
Berries and vegetables, of all sorts used for food,
not otherwise provided for C 15
Berries, juniper—see Juniper berries C 15
Berries, nuts, flowers, plants, and vegetables, used
exclusively in dyeing, or in composing dyes—see
Articles used in dyeing, &c E 5
Bichromate of potash—see Chromate C 15
22
SCHED. PER CENT.
Billiard, and bagatelle tables, and all other tables
or boards on which games are played A 25
Bismuth P 10
Bitter apples B 10
Bituminous substances in a crude state—see Miner¬
al and bituminous substances D 10
Black, Frankfort—see Frankfort black C 15
Black, ivory—see Ivory black 0 15
Blank books, bound or unbound D 10
Blankets, of whatever material composed, not
otherwise provided for—see Baizes, &c C 15
Bleaching powder, or chloride of lime D 10
Blocks, tin—see Tin in pigs, &c E 5
Blooms—see Iron ore, &c I) 10
Blue or Roman vitriol, or sulphate of copper C 15
Blue, fig—see Fig blue C 15
Blue, Prussian—see Prussian blue D 10
Bone black—see Animal carbon D 10
Boards, planks, staves, shingles, laths, scantlings,
and all other sawed lumber; also spars and hewn
timber of all sorts, not otherwise provided for, D 10
Bookings—see Baizes C 15
Bodies, hat, of cotton or wool—see Hat bodies C 15
Bologna sausages C 15
Bolts—see Iron in bars C 15
Bolts, shingle and stave E 5
Bolts, copper—see Copper rods, &c C 15
Bolting cloths x D 10
Bone, manufactures of—see manufactures of bone, C 15
Bone Black or animal carbon D 10
Bone dust D 10
Bones and bone-tips, unmanufactured—see Horn
and horn-tips D 10
23
SCHED. PER CENT.
Bones, burnt D 10
Bonnets, flats, braids, &c., used for making—see
Flats, &c C 15
Bonnets composed of certain materials—see Hats
and bonnets C 15
Books, pamphlets, periodicals and tracts published
by religious associations G Free
Books, maps, charts, mathematical and nautical
instruments, philosophical apparatus, and all
other articles whatever, imported for the use of
the Confederate States G Free
Books as personal effects of persons arriving in the
Confederate States—see Wearing apparel G Free
Books specially imported for societies—see All Phil¬
osophical apparatus G Free
Botany, specimens of—see Specimens of natural
history D 10
Books, blank—see blank books D 10
Books, printed, magazines, pamphlets, periodicals,
and illustrated newspapers, bound or unbound,
not otherwise provided for D 10
Books in course of printing and republication—see
Periodicals C 15
Boracic acid—see Acids, acetic, &c D 10
Borate of lime D 10
Borax, crude or tincal D 10
Borax, refined D 10
Bottles, India rubber—see India rubber in bottles, E 5
Bottles of glass, not cut C 15
Bottoms, copper—see Copper bottoms C 15
Bottoms, still—see Still bottoms C 15
Boucho leaves ^ D 10
Boxes, paper—see Paper boxes C 15
24
SCHED. PER CENT.
Boxes, fancy—see Paper boxes .. C 15
Box-wood, unmanufactured D 10
Bracelets, braids, chains, curls or ringlets, com¬
posed of hair, or of which hair is a component
part, not otherwise provided for.. ^^ B 20
Braces, suspenders, webbing or other fabrics, com¬
posed wholly or in part, of India rubber, not
otherwise provided for. C 15
Braids, of hair—see Bracelets B 2.0
Braids, for making hats or bonnets—see Flats,
braids, &c C 15
Braids, cotton—see Cotton laces, &c C 15
Bran, of wheat, and all other grains G- Free
Brandy, and o,ther spirits distilled from grain or
other materials, not otherwise provided, for A 25
Brass, manufactures of—see Manufactures of brass, C 15
Brass, in bars or pigs E . 5
" old, and fit only to be remanufactured . E 5
Braziers' copper—see Copper in sheets, &c C 15
Brazil paste . D 10
Brazil-wood, brazilletto, and-all dye-woods in sticks, D 10
Breccia C 15
Bricks, burnt or unburn!—see Paving and roofing
tiles, &c D 10
Brimstone, roll—see Roll brimstone as a material
of gunpowder G Free
Brimstone, Crude, in bulk, as a material of gun¬
powder—see Gunpowder G Free
Bristles D 10
Broad window-glass-—see Window-glass C 15
Bronze liquor and bronze powder D 10
" casts of—see All Philosophical apparatus.. G Free
" casts of—not exempted i D 10
25
SCHED. PER CENT.
Bronze and Dutch metal, in leaf—see Metals, Dutch,
&c D 10
Brooms and brushes of all kinds B 20
Brushes B 20
Brussels carpeting—see Carpets C 15
Buds, cassia—see Cassia buds D 10
Building stones D 10
Bulbs—see Trees, shrubs, &c D 10
Bullion, gold and silver G Free
Burgundy—see Wines A 25
Burgundy pitch C 15
Burnt starch—see Gum substitute D 10
Burr stones, wrought or unwrought D 10
Busts—see All Philosophical apparatus, &c G Free
Butter D 10
Buttons and button-moulds of all kinds C 15
Cabinet and household furniture, not otherwise
provided for C 15
Cabinets of coins, medals, gems, and all collections
of antiquities - D 10
Cables and cordage of whatever material made.. C 15
Cadmium C 15
Cake, saffron—see Saffron and saffron cake C 15
Calamine C 15
Calomel and all other mercurial preparations C 15
Cameos, real and imitation, and mosaics, real and
imitation, when set in gold, silver, or other metal, D 10
Cameos and mosaics, imitations thereof, not set.. E 5
Cameos and mosaics not set E 5
Camphor, refined B 20
Camphor, crude D 10
Candles, spermaceti—see candles C 15
Candles and tapers of spermaceti, stearine, paraf-
4
26
SCHED. PER CENT.
fine, tallow or wax, and all other candles C 15
Castor oil C 15
Candles, stearine—see Stearine candles C 15
Candles, tallow—see Tallow candles C 15
Candles, wax—see Wax candles C 15
Candles, paraffine—see candles C 15
Canes and sticks for walking, finished or unfinished, B 20
Cantharides D 10
Capers, pickles, and sauces of all kinds, not other¬
wise provided for B 20
Caps, hats, muffs, and tippets of fur, and all other
manufactures of fur, or of which fur shall be a
component part C 15
Caps, gloves, leggins, mits, socks, stockings, wove
shirts and drawers, and all similar articles worn
by men, women and children, and not otherwise
provided for—see articles of clothing C 15
Caps, gloves, leggins, mits, socks, stockings, wove
shirts and drawers, composed wholly of cotton,
worn by men, women, and children C 15
Carbonate of soda.. D 10
Carbon, animal—sec Animal carbon I) 10
Card cases, pocket books, shell boxes, souvenirs,
and all similar articles of whatever material
composed, not otherwise provided for B 20
Cards, playing—see playing cards B 20
Carpets, carpeting, hearth rugs, bed-sides, and other
portions of carpeting, being either Aubusson,
Brussels, ingrain, Saxony, Turkey, Venetian,
Wilton, or any other similar fabric, not otherwise
provided for C 15
Carriages, and parts of carriages C 15
Cassia, and cassia buds D 10
Castings of iron C 15
27
SCHED. PER CENT.
Cast iron vessels—see manufactures of iron C 15
Cast steel—see steel in bars D 10
Casts of marble, bronze, alabaster, or plaster of
Paris—see All philosophical apparatus, &c G- Free
Castile soap—see soap, Castile, &c - B 20
Castor beans C 15
Castorum C 15
Cayenne pepper B 20
Cedar-wood, manufactures of—see Manufactures of
cedar-wood A 25
Cedar-wood, box-wood, ebony, granadilla, lignum-
vitas, mahogany, rose-wood and satin-wood, and
all other woods, unmanufactured—see Woods, D 10
Cement, Roman—see Roman cement j C 15
Chains of all sorts C 15
Chains of hair—see Bracelets, braids, &c B 20
Chalk, red, pencils—see Red chalk pencils C 15
Chalk D 10
Chalk, French—see French chalk D 10
Chalk, red—see Red chalk D 10
Charts—see Maps and charts D 10
Cheese D 10
Chickoryroot D 10
China ware—see Earthen, China and stone ware.. C 15
China matting—see Matting, China, &c C 15
Chip hats and bonnets—see Hats and bonnets C 15
Chocolate C 15
Chloride of lime—see Bleaching powder D 10
Chromate of Lead C 15
Chromate, bichromate, hydromate and prussiate of
potash C 15
Chromic acid—see Acids, acetous, &c D 10
Chronometers, box or ship, and parts thereof D 10
28
SCHED. PER CENT
Cider and other beverage not containing alcohol,
and not otherwise provided for C 15
Cinnamon B 20
Citric acid—see Acids, acetic, &c D 10
Claret—see Wines - A 25
Clay D 10
Clay, unwrought . D 10
Clocks, and parts of clocks C 15
Clothing, ready-made, and wearing apparel of every
description, of whatever material composed—see
articles of clothing C 15
Cloth, suitable for the manufacture of shoes, buttons,
&c., exclusively—see Lastings, &c C 15
Cloths, bolting—see Bolting cloths D 10
Cloves B 20
Coach and harness furniture of all kinds C 15
Coal D 10
Cobalt C 15
Cochineal D 10
Cocoa nuts D 10
Cocoa D 10
Cocoa shells D 10
Cocoa nut oil—see Oils, &c C 15
Coculus indicus I) 10
Codilla, or tow of hemp or flax D 10
Coffee G- Free
Coins, gold, silver and copper G Free
Coins—see Cabinets of coins D 10
Coir, and coir yarn—see Jute, &c .... D 10
Coke and culm of coal I) 10
Collections of antiquities—see All Philosophical
apparatus, &c G Free
Collections of antiquities—see cabinets of coins,
&c D 10
29
SCHED. PER CENT.
Colored glass—see Glass, colored C 15
Colors, water—see Water colors C 15
Combs of all kinds C 15
Comfits, confectionary, sweetmeats or fruit, pre¬
served in sugar, molasses, brandy or other liquors, A 25
Common saddlery—see Saddlery C 15
Composition tops for tables, or other articles of
furniture A 25
Composition beads—see Beads B 20
Compositions of glass, when set B 20
Compositions of glass, not set B 20
Confectionary—see Comfits - A 25
Copal, gum—see Gums D 10
Copper articles, vessels and wares—see Manu¬
factures C 15
Copper bottoms C 15
Copper rods, bolts, nails and spikes C 15
Copper in sheets or plates called brazier's copper,
and other sheets of copper, not otherwise pro¬
vided for C 15
Copperas, or green vitriol, or sulphate of iron C 15
Copper, in pigs or bars E 5
Copper, when old, and fit only to be remanufactured, E '5
Copper, when imported for the mint of the Confede¬
rate States G Free
Copper ore E 5
Copper sheathing—see Sheathing copper E 5
Copper coins—see Coins G Free
Coral, cut or manufactured B 20
Coral, marine—see Marine coral, unmanufactured, C 15
Cordage—see Cables and cordage 0 15
Cordials, absynthe, arrack, curra^a, kirschen"
wasser, liqueurs, maraschino, ratafia, and all
30
SCHED. PER CENT,
other spirituous beverages of a similar character, A 25
Cords, cotton—see Cotton cords C 15
Corks C 15
Cork tree bark—see Manufactures of the bark of
the cork tree C 15
Cork tree bark. D 10
Corn, Indian—see Indian corn Gr Free
Corn meal, Indian—see Indian corn and meal Gr Free
Cosmetics—see Balsams, cosmetics, &c B 20
Cotton .• Gr Free
Cotton cords, gimps and gallons C 15
Cotton, hat bodies of—see Hat bodies of cotton— C 15
Cotton, embroidered—see Manufactures of cotton,
&c., embroidered C 15
Cotton, all manufactures of—see Manufactures of
cotton C 15
Cotton laces, cotton insertings, cotton trimming
laces, cotton laces and braids C 15
Cotton, manufactures of, not otherwise provided
for—see Manufactures of cotton not otherwise
provided for : C 15
Cotton, articles of—see Caps, gloves, &e C 15
Cotton and silk, hatters' plush—see Hatters' plush, C 15
Cotton velvet in the piece, composed wholly of
cotton—see Velvet in the piece, &c C 15
Cotton and silk velvet in the piece, cotton of chief
value—see Velvet in the piece, composed of
cotton and silk, &c C 15
Court plaster C 15
Cowhage, down D ' 10
Crackers, fire—see Fire-crackers. C 15
Crayons of all kinds C 15
Cream of tartar D 10
31
SCHED. PER CENT.
Crown window-glass—see Window-glass 0 15
Crude tartar—see Argol D 10
Crude articles for dyeing—see Articles used in
dyeing, &c E 5
Crystals for watches—see Glass crystals C 15
Cubebs C 15
Cudbear D 10
Culm of coal—see Coke D 10
Curacoa—see Cordials A 25
Curls of hair—see Bracelets B 20
Curled hair for beds—see Hair curled, &c C 15
Currants—see Almonds, &c B 20
Cutlery of all kinds C 15
Cutch, catechu and terra japonica E 5
Cylinder window-glass—see Window-glass C 15
Darning needles—see Needles of all kinds C 15
Dates—see Almonds, &c B 20
Demy paper—Paper, demy, &c C 15
Decoctions of log-wood, &c.—see Extracts and de¬
coctions D 10
De laines C 15
Diamonds, cameos, mosaics, gems, pearls, rubies,
and other precious stones, and imitations thereof,
when set in gold, silver, or other metal D 10
Diamonds, cameos, mosaics, gems, pearls, rubies,
* and other precious stones, and imitations thereof,
when not set E 5
Diamonds, glaziers', set or not set D 10
Dolls, and toys of all kinds ' C 15
Downs of all kinds—see Floss silk &c C 15
Dragon's blood D 10
Drawers, wove—see Caps, gloves, &c C 15
Drawers, wove on frames, wholly of cotton—see
32
SCHED. PER CENT.
Caps, gloves, &c C 15
Drawing paper—see Paper, demy, &c C 15
Drawings—see All Philosophical apparatus, &c G- Free
Dressed and tanned skins—see Skins, tanned, &c.. C 15
Dried pulp C 15
Dried fish—see Fish, &c C 15
Drugs, medicinal, in a crude state—see Medicinal
drugs C 15
Dutch metal in leaf—see Metal, Dutch, &c D 10
Dye-woods, extracts and decoctions of—see Extracts
and decoctions D 10
Dye-woods, in sticks—see Brazil-wood, &c D 10
Dye, lac—see Lac dye D 10
Dyeing, articles used for—see Articles used in
dyeing &c E 5
Dyeing—see Berries, nuts, &c E 5
Earthen, China, and stone ware, and all other wares
composed of earthy and mineral substances, not
otherwise provided for C 15
Earths, oclirey, crude or ground—see Ochres and
ochrey earths C 15
Earth, ochrey—see Ochres and ochrey earths C 15
Earth, fullers'—see Fullers' earth E 5
East India gum—see Gum Arabic, &c D 10
Ebony-wood, manufactures of—see Manufactures
of cedar-wood, &c i A 25
Ebony-wood, unmanufactured—see Cedar-wood D 10
Effects, household—see Household effects G Free
Effects, personal and household—see Personal and
household effects G Free
Effects, not merchandize, of persons arriving in the
Confederate States—see Wearing apparel in ac¬
tual use G Free
Elephant paper—see Paper, demy, &c C 15
33
SCHED. PER CENT.
Embroideries of gold, silver, &c.—sec Articles em¬
broidered, &c B 20
Embroidered manufactures, of cotton, silk, wool,
worsted—see Manufactures of cotton, &c., em¬
broidered C 15
Emery in lump or pulverized E 5
Encaustic tiles C 15
Engravings or plates, bound or unbound D 10
Envelopes, paper—see Paper envelopes C 15
Epaulets, galloons, laces, knots, stars, tassels, tresses
and wings of gold, silver, or imitations thereof, B 20
Epsom salts—see Salts, epsom, &c 0 15
Ergot D 10
Essential oils—see Oils, &c 0 15
Etchings—see All Philosophical apparatus, &c G- Free
Ether 0 15
Expressed oils—see Oils, &c C 15
Extracts—see Balsams B 20
Extract of Indigo D 10
Extracts and decoctions of log-wood and other dye-
woods, not otherwise provided for D 10
Extract of madder.. I) 10
Fabrics, wholly or in part of India rubber—see
Braces, &c C 15
Fancy boxes—see Paper boxes C 15
Fans and fire screens of every description, of what¬
ever. material composed B 20
Feathers and flowers, artificial or ornamental, and
parts thereof, of whatever material composed— B 20
Feather beds.—see Floss silk, &c C 15
Feathers for beds—see Floss silk, &c C 15
Felspar 0 15
Felt, adhesive, for sheathing vessels E 5
5
34
SCHED. PER CENT.
Figs B 20
Fig-blue 0 15
Fire-arms for military purposes G Free
Fire-arms—see Guns, &c 0 15
Fire-crackers, Sky rockets, Roman candles, and all
similar articles used in pyrotechnics C 15
Fire-screens—see Fans and fire-sceens B 20
Fire-wood—see Wood, unmanufactured D 10
Fish, preserved in oil—see Anchovies A 25
Fish, whether fresh, smoked, salted, dried or pickled,
not otherwise provided for C 15
Fish glue, or isinglass C ' 15
Fish skins C 15
Fish oils—see Oils, &c C 15
Flags, mattings, or mats of—see Matting, China, &c. C 15
Flannels—see Baizes, &c C 15
Flasks of glass, not cut—see Glass, &c C 15
Flats, braids, plaits, sparterre and willow squares,
used for making hats or bonnets C 15
Flax, manufactures of—see Manufactures of flax,
&c C 15
Flax, unmanufactured— D 10
Flax, tow of—see Codilla D 10
Flaxseed and linseed D 10
Flints, and flint ground D 10
Flocks waste, or shoddy D 10 >
Floorcloths—see Baizes, &c C 15
Floor matting1—see Matting, China, &c C 15
Floss silks, feather beds, feathers for beds, and
downs of all kinds C 15
Flour, of wheat, and of all other grains—see Wheat
and wheat flour G Free
Flour, rye—see Rye and rye flour G Free
35
SCHED. PER CENT.
Flour of sulphur, as a material of gunpowder G Free
Flowers, artificial or ornamental—see Feathers— B 20
Flowers, used exclusively in dyeing, &c—see Ber¬
ries, nuts, &c E 5
Flowers, not otherwise provided for D 10
Foolscap paper—see Paper, demy, &c C 15
Frames and sticks for umbrellas, parasols, and
sunshades, finished or unfinished C 15
Frankfort black C 15
French chalk D 10
Fresh fish—see Fish 0 15
Fruit preserved in sugar, molasses, brandy, or other
liquors—see Comfits A 25
Fruits, prepared, dried or preserved, not otherwise
provided for B 20
Fruits preserved in their own juice, or pie fruits.. C 15
Fullers' earth E 5
Fulminates, or fulminating powders .. C 15
Furniture, cabinet and household, not otherwise
provided for C 15
Furniture—see Composition table-tops A 25
Fur manufactures—see Caps, hats, muffs, and tip¬
pets of fur C 15
Fur caps—see Caps, &c., of fur C 15
Furs, dressed on the skin C 15
Furs, hatters', dressed or undressed, not on the
skin D 10
Furs, undressed, when on the skin D 10
Galloons, gold, silver, &c.—see Epaulets B 20
Galloons, cotton—see Cotton cords, &c C 15
Galvanized tin plates—see Tin in plates, &c D 10
Gamboge D 10
Game, prepared—see Prepared vegetables, meats, B 20
36
SCHED. PER CENT.
Garden seeds, and all other seeds for agricultural,
and horticultural purposes G Free
Gas Retorts—see Clay D 10
Gelatine—see Maccaroni, &c C 15
Gems, set—see Diamonds, &c., set D 10
Gems—see All Philosophical apparatus, &c G Free
Gems, not set—see Cameos, &c., not set E 5
Gems, imitations of, not set,—see Diamonds, &c... E 5
German silver—see Argentine B 20
German steel—see Steel in bars, &c D * 10
Gilt ware—see Plated and gilt ware B 20
Gimps, cotton—see Cotton cords, &c C 15
Ginger, ground C 15
Ginger, dried, green, ripe, ground, preserved or
pickled C 15
Glass, cut A 25
Glass, colored, stained, or painted C 15
Glass crystals for watches C 15
Glasses or pebbles for spectacles C 15
Glass tumblers, plain, moulded, and pressed, bottles,
flasks, and all other vessels of glass not cut C 15
Glass, not otherwise provided for C 15
Glass, paintings on—see Paintings on glass B 20
Glass, porcelain—see Porcelain glass C 15
Glass, compositions of, set—see Compositions of
glass or paste, when set B 20
Glass, compositions of, not set—see Compositions
of glass or paste not set B 20
Glass, window—see Window glass C 15
Glass, when old, and fit only to be re-manufactured, D 10
Glaziers' diamonds, set or not set—see Diamonds,
glaziers' D 10
Glauber salts—see Salts epsom, &c C 15
37
SCHED. PER CENT
Gloves, made on frames—see Caps, gloves, &c C 15
Gloves, wholly of cotton, made on frames—see
Caps, gloves, &c C 15
Glue C 15
Glue, fish C 15
Goats' hair, manufactures of—see Manufactures of
goats' hair, &c C 15
Goats' hair, unmanufactured—see Angora, Thibet,
and other goats' hair D 10
Gold embroideries—see Articles embroidered with
gold. B 20
Gold, manufactures of, not otherwise provided for—
see Manufactures of, &c B 20
Gold coin—see Coin G Free
Gold and silver leaf D 10
Gold-beaters' skin D 10
Goods, wares, and merchandise, the growth, pro¬
duce, or manufacture of the Confederate States,
exported to a foreign country, and brought back
to the Confederate States in the same condition
as when exported, upon which no drawback Eas
been allowed: provided, that all regulations to
ascertain the identity thereof prescribed by exist¬
ing, laws, or which may be prescribed bjf the
Secretary of the Treasury, shall be complied
with G Free
Granadilla-wood, manufactures of—see Manufac¬
tures of cedar-wood, &c A 25
Granadilla-wood, unmanufactured—see Woods, &c. D 10
Grapes—see Almonds, &c. B 20
Grapes, when in bottles, cases, or cans B 20
Grass bonnets,—see Hats and bonnets composed of
straw, &c C 15
38
SCHED. PER CENT.
Grass baskets—see Baskets, &c., composed of
grass, &c C 15
Grass cloth 0 15
Grass, Sisal—see Jute, &c., unmanufactured D 10
Grass mats and matting—see Matting, China, &c. C 15
Grease—see Tallow, &c D 10
Green vitriol—see Copperas C 15
Green turtle C 15
Grindstones D 10
Ground plaster of Paris—see Plaster of Paris E 5
Gum benzoin, or Benjamin C 15
Gums—Arabic, Barbary, copal, East India, Senegal,
substitute, tragacanth, and all other gums and
resins in a crude state, not otherwise provided
for - D 10
Gums of all sorts, not otherwise provided for E 5
Guano, manure, and fertilizers of all sorts G Free
Gunny cloth C 15
Gunpowder, and all materials of which it is made.. G Free
Gutta percha, unmanufactured E 5
Guns' except mu^cets and rifles, fire-arms, and all
parts thereof, not intended for military pnrposes, C 15
Hair, human, cleansed or prepared for use B 20
Hair of all kinds, uncleansed and unmanufactured, D 10
Hair, goats', unmanufactured—see Angora, Thibet,
and other goats' hair D 10
Hair, curled, moss, sea-weed, and all other vegetable
substances used for beds or mattresses C 15
Hair cloth, hair seating', and all other manufactures
of hair not otherwise provided for C 15
Hair, hats, &c., of—see hats and bonnets of straw,
hair, &c C 15
Hair pencils C ,,15
39
SCHED. PER CENT.
Hair seating—see Hair cloth, &c C 15
Hams Gr Free
Harness furniture—see Coach furniture C 15
Hats—see Hats and bonnets, &c C 15
Hats, flats, braids for making—see Flats, &c C 15
Hat bodies of cotton or wool C 15
Hats and bonnets, for men, women and children,
composed of straw, satin-straw, chip, grass, palm-
leaf, willow, or any other vegetable substance, or
of hair, whale-bone, or other materials, not other¬
wise provided for C 15
Hats, of wool C 15
Hat bodies, made of wool, or of which wool shall
be a component material of chief value C 15.
Hatters' plush, of whatever material composed C 15
Hearth rugs—see Carpets C 15
Hemp, unmanufactured ... D 10
Hemp, manufactured—see Manufactures of hemp, C 15
Hemp, tow of—seeCodilla.. —... E 10
Hemp seed, and rape seed E 10
Hemp seed or linseed, and rape seed oil, and all
other oils used in painting—see Oils C 15
Hides, raw, of all kinds—see Raw hides and skins, E 5
Honey — - C 15
Hops E 10
Horn, manufactures of—see Manufactures of bone,
&c G 15
Horns, horn-tips, bone, bone-tips and teeth, unmanu¬
factured E 10
Household furniture—see Furniture C 15
Household effects, old and in use, of persons or
families from foreign countries, if used abroad by
40
SCHED. PER CENT.
them, and not intended for any other purpose or
purposes, or for sale G Free
Hulled barley—see Pearl or hulled barley G Free
Human hair, cleansed or prepared for use B 20
Hydriodate of potash—see Chromate, bichromate,
&c C 15
Ice F $150 per ton
Illustrated newspapers—see Books, &c D 10
Imitations of wines—see Wines A 25
Imitations of cameos or mosaics, set—see Cameos,
&c., set I) 10
Imitations of precious stones, set—see Diamonds,
&c., set D 10
Imitations of jewelry—see Jewelry C 15
Imitations of cameos and mosaics, not set—see
Cameos and mosaics, imitations of, not set B 5
Imitations of diamonds, gems, &c., not set—see
Diamonds, imitations of, &c., not set E 5
Imitations of jet—see Jet and manufactures of C 15
Imperial paper—see Paper, antiquarian, &c C • 15
India rubber, fabrics of—see Braces, &c C 15
India rubber shoes—see Articles of clothing C 15
India rubber in bottles, slabs or sheets, unmanu¬
factured E 5
India rubber, milk of E 5
Indian corn and meal Gr Free
Indigo, extract of—see Extract of indigo D 10
Indigo E 5
Ingrain carpeting—see Carpets C 15
Ink and ink-powder C 15
Insertings, cotton—see Cotton insertings C 15
Insertings, thread—see Thread laces, &c C 15
Instruments, musical—see Musical instruments C 15
41
SCHED. PER CENT.
Ipecacuanha C 15
Iridium C 15
Iris, or orris-root C 15
Iron in bars, bolts, rods, slabs, sheet or other form,
and rail road rails, spikes, fishing plates, and
chairs used in constructing rail roads C 15
Iron castings—see Castings of iron C 15
Iron ore, and iron in bloom, loops and pigs D 10
Iron, old or scrap—see Old or scrap iron C 15
Iron, vessels of—see Vessels of iron C 15
Iron, manufactures of—see Manufactures of brass, C 15
Iron, sulphate of—see Copperas, &c C 15
Iron, liquor C 15
Isinglass—see Fish glue C 15
Ivory, manufactures of—-see Manufactures of bone, C 15
Ivory, vegetable, manufactures of—see Manu¬
factures of bone, &c.... . C 15
Ivory black C 15
Ivory, unmanufactured D 10
Ivory nuts, or vegetable ivory D 10
Jalap C 15
Japanned ware of all kinds, not otherwise provided
for C 15
Japanned saddlery—see Saddlery, &c C 15
Jeddo gum—see Gum Arabic D 10
Jellies—see Maccaroni C 15
Jet, and manufactures of jet, and imitations thereof, C 15
Jewelry, or imitations thereof C 15
Juice, liquorice—see Liquorice paste, &c C 15
Juice, lemon or lime—see Lemon and lime juice.. D 10
Juniper berries C 15
Junk, old E 5
Jute, sisal grass, coir, and other vegetable substan-
0
42
SCHED. PER CENT.
ces, unmanufactured, not otherwise provided for, D 1°
Jute, mats or matting—see Matting, china, &c C 15
Kelp D 10
Kirschenwasser—see Cordials A ■ 25
Kermes, mineral—see Mineral kermes D 10
Kermes D 10.
Knitting needles—see Needles of all kinds for
sewing, darning, or knitting C 15
Knots, of gold or silver, or imitations thereof—see
Epaulets, &c. T. B 20
Lac spirits D 10
Lac sulphur*—see Medicinal preparations, &c C 15
Lac dye D 10
Laces of gold or silver, or imitations thereof—see
Epaulets B 20
Laces, cotton—see Cotton laces, &c C 15
Laces, thread—see Thread laces C 15
Lampblack C 15
Lard G Free
Lastings, cut in strips or patterns of the size or
shape for shoes, boots, bootees, slippers, gaiters or .
buttons, of whatever material composed C 15
Laths—see Boards, plank, &c I) 10
Lead pencils C 15
Lead, manufactures of, not otherwise provided for—
see'Manufactures of brass, &c C 15
Lead, chromate of—see Chromate C 15
Lead in pigs or bars, in shot or balls, for cannon,
musket, rifle or pistols G Free
Lead in sheets ; D 10
Lead, nitrate of—see Nitrate of lead C 15
*Lac sulphur is not enumerated in the Tariff Act, but as it is prepared for and used exclusively
in medicine, I have classed it hy virtue of the second section of the Act, in schedule C, as a
" medicinal preparation," rather than as a " material of gunpowder," it not being used in the
manufacture of that article.
48
SCHED. PER CENT.
Lead, white and red—see White and red lead 0 15
Leaden pipes C 1$
Leaden shot, not otherwise provided for C 15
Leaf, gold and silver—see Gold and silver leaf D 10
Leaf and unmanufactured tobacco D 10
Leather, manufactures of—see Manufactures of
leather 0 15
Leather, tanned, hand, sole and upper, of all kinds,
not otherwise provided for D 10
Leather, Japanned C 15
Leaves, medicinal—see Medicinal drugs, &c C 15
•Leeches C 15
Leggins—see Caps, &c C 15
Leggins, wholly of cotton—see Caps, &c C 15
Lemons and limes D 10
Lemon peel—see Orange and lemon peel C 15
Lemon and lime juice, and juices of all other fruits
without sugar D 10
Letter paper—see Paper, antiquarian, &c C 15
Limes—see Lemons and limes D 10
Lime juice—see Lemon and lime juice D 10'
Lime D 10
Lime, sulphate of, unground—see Plaster of Paris, E 5
Lime, chloride of—see Bleaching powder D 10
Linen, manufactures of, embroidered—see Manufac¬
tures of cotton, linen, &c C 15
Linens of all kinds C 15
Linseed and flaxseed D 10
- Linseed oils—see oil, &c 0 15
Liquors—see Cordials A 25
Liquor, iron—see Iron liquor C 15
Liquorice, paste, juice or root C 15
Listings, woolen—see Woolen listings C 15
Litharge • C 15
44
SCHED. PER CENT.
Living animals of all kinds, not otherwise provided
for G- Free
Logwood, extract or decoction of—see Extracts
and decoctions 1 D 10
Loops, iron—see Iron ore, &c D 10
Maccaroni, vermicelli, gelatine, jellies, and all other
similar preparations, not otherwise provided for, C 15
Mace—see Spcies, &c B 20
Machinery, screw, pile, jetties, and articles to be used
in the construction of harbors, and for dredging
and improving the same Gr Free
Machinery of every description, not otherwise pro¬
vided for C 15
Madder, extract of—See Extract of madder D 10
Madder, ground or prepared I) 10
Madder root D 10
Madeira—see Wines, A 25
Magazines—see Books D 10
Magnesia C 15
Mahogany-wood, manufactures of—see Manufac¬
tures of cedar-wood, &c A 25
Mahogany-wood, unmanufactured—see Woods, &c. D 10
Malt C 15
Manganese C 15
Manna C 15
Manufactures of cedar-wood, granadilla, ebony, ma¬
hogany, rose-wood, and satin-wood A 25
Manufactures of jet—see Jet C 15
Manufactures of the bark of the cork tree C 15
Manufactures of bone, shell, horn, pearl, ivory, or
vegetable ivory, not otherwise provided for C 15
Manufactures, articles, vessels, and wares, not
otherwise provided for, of brass, copper, iron,
45
SCHED. PER CENT.
steel, lead, pewter, tin, or of which either of
those metals, shall be a component part C 15
Manufactures of cotton of all kinds, not otherwise
provided for C 15
Manufactures of silk C 1(3
Manufactures, articles, vessels, and wares, of glass,
or of which glass shall be a component material,
not otherwise provided for C 15
Manufactures, and articles of leather, or of which
leather shall be a component part, not otherwise
provided for C 15
Manufactures and articles of marble, marble paving
tiles, and all other marble more advanced in
manufactnre than in slabs or blocks in the rough,
not otherwise provided for C 15
Manufactures of paper or of which paper is a com¬
ponent material, not otherwise provided for C 15
Manufactures of papier machd B 20
Manufactures of wood, or of which wood is a com¬
ponent part, not otherwise provided for C 15
Manufactures of wool of all kinds, or worsted, not
otherwise provided for C 15
Manufactures of hair of all kinds, not otherwise
provided for 0 15
Manufactures of fur—see Caps, hats, muffs, and
tippets of fur, &c C 15
Manufactures composed wholly of cotton, not other¬
wise provided for C 15
Manufactures of goats' hair or mohair, or of which
goats' hair or mohair shall be a component ma¬
terial, not otherwise provided for C 15
Manufactures of silk, or of which silk shall be a
component material, not otherwise provided for. C 15
46
SCHED. PER CENT.
Manufactures of worsted, not otherwise provided
for C 15
Manufactures of flax, of all kinds, not otherwise
provided for C 15
Manufactures of hemp of all kinds, not otherwise
provided for C 15
Manufactures of mohair cloth, silk twist, or other
manufacture of cloth suitable for the manufacture
of shoes, cut in slips or patterns of the size and
shape for shoes, slippers, boots, bootees, gaiters,
or buttons—see Lastings C 15
Manures, and fertilizers of all sorts—see Guano.. G Free
Maps and charts D 10
Maraschino—see Cordials A 25
Marble, manufactures of—see Manufactures of
marble C 15
Marble paving tile—see Manufactures of marble. .0 15
Marble in the rough slab or block, unmanufactured, D 10
Marine coral, unmanufactured C 15
Marrow—see Tallow, marrow, &c D 10
Matting, China, and other floor matting and mats,
made of flags, jute, or grass.' C 15
Meal, Indian corn—see Indian corn G Free
Meats, prepared—see Prepared vegetables, meats,
&c B 20
Medals—see Cabinets of coins, &c D 10
Medicinal preparations, drugs, roots, and leaves in
a crude state, not otherwise provided for C 15
Mercurial preparations—see Calomel C 15
Metal embroideries—see Articles embroidered B 20
Metals, manufactures of—see Manufactures of brass
&c C 15
Metals, silver plated—see Silver plated metals... B 20
47
SCHED. PER CENT.
Metal, Dutch and bronze, in leaf D 10
Metals, unmanufactured, not otherwise provided
for
D
10
Metal, type—see Type metal
C
15
Metallic pens
C
15
Military accoutrements
G
Free
Mineral waters
C
15
Mineral and bituminous substances in a crude
state, not otherwise provided for
D
10
Mineral kermes
D
10
Minerals—see Specimens of natural history
D
10
Mits, made on frames—see Caps, gloves, &c
C
15
Mits, made on frames, when wholly of cotton—see
Caps, gloves, &c
C
15
Models of inventions or other improvements in the
arts: provided, that no article or articles shall be
deemed a model, which can be fitted for use
G
Free
Mohair and silk twist—see Silk twist, &c
C
15
Mohair, manufactures of—see Manufactures of
hair, &c
c
15
Molasses
B
20
Mordant, patent—see Patent mordant
C
15
Morphine
c
15
Mosaics, real, and imitations, when set—see Cam¬
eos, &c
D
10
Mosaics, not set—see Cameos, &c., not set
E
5
Mosaics, imitations of, not set—see Diamonds, &c.,
not set
E
5
Moss, Iceland
D
10
Moss, for beds or mattresses—seee Hair, curled,
&C
C
15
Moulds, button—see Button and button moulds
C
15
Muffs—see Caps, hats, muffs, &c
c
15
48
(SCHED. PER CENT
Muriatic acid—see Acids, acetic, &c D 10
Munitions of war G Free
Musical instruments of all kinds, and strings for
musical instruments, of wkipgut, catgut, and all
other strings of the same material 0 15
Music printed with lines, boi^nd or unbound D 10
Muskets and rifles—see Arms for military purposes, G Free .
Mustard, in bulk or in bottles C 15
Mustard seed •- C 15
Nails, copper—see Copper rods, &c C 15
Natron D 10
Natural history, specimens of—see Specimens, &c., D 10
Neatsfoot oil—see Oils, neatsfoot, &c — C 15
Needles of all kinds, for sewing, darning and
knitting 0 15
Newspapers, illustrated—see Books, &c D 10
Nickel D 10
Nitrate of lead C 15
Nitrate of soda, refined, &c—see Salpetre, refined,
&c G Free
Nitrate of soda, when crude—see Saltpetre, when
crude G Free
Nitric acid—see Acids, acetous, &c D 10
Nutmegs B 20
Nuts, not otherwise provided for D 10
Nuts, cocoa—see Cocoa nuts D 10
Nuts, used exclusively in dyeing, &c.—see Berries,
nuts, &c E 5
Nuts, ivory—see Ivory nuts D 10
Nut galls I) 10
Nux vomica D 10
Oakum D 10
Oats and oat meal G Free
49
SCHED. PER CENf.
Ochres and ochrey earths C 15
Oil cloth of every description, of whatever material
composed C 15
Oils of every description, animal, vegetable and
mineral, not otherwise provided for 0 15
Oil, castor—see Castor oil C 15
Oil, spermaceti, whale, and other fish C 15
Oils, hempseed, linseed, rapeseed, and all other oils
used in painting—see Oils, &c C 15
Oils, neatsfoot, and other animal oil, spermaceti,
whale, and other fish oil, the produce of foreign
fisheries C 15
Oils, palm, seal and cocoa nut C 15
Oil of vitriol—see Sulphuric acid D 10
Old or scrap iron—see Iron, old, &c D 10
Old pewter—see Pewter, when old, &c - D 10
Olive oil in casks, other than salad oil C 15
Olive salad oil, and all other olive oil, not otherwise
provided for C 15
Olives. 0 15
Opium C 15
Oranges, lemons and limes D 10
Orange and lemon peel C 15
Orleans—see Anatto D 10
Ornamental feathers or flowers—see Feathers B 20
Orpiment D 10
Orris or iris root—see Iris or orris root C 15
Osier baskets—see Baskets composed of grass,
osier, &c C 15
Osier or willow, prepared for basket makers' use, C 15
Oxalic acid—see Acids, acetic, &c D 10
Packthread—see Twines and packthread C 15
Paddy—see Rice or paddy—see agricultural pro-
7
50
SCHED. PER CENT
ductions „ G Free
Paintings and statuary, not otherwise provided for, D 10
Paintings on glass B 20
Painted glass—see Glass painted 0 15
Paints, dry,- or ground in oil, not otherwise provided
for C 15
Palrn-leaf, unmanufactured D 10
Palm-leaf baskets—see Baskets C 15
Palm-leaf hats—see Hats and bonnets — C 15
Palm oils—see Oils, palm, &c C 15
Pamphlets—see Books, printed, &c I) 10
Paper segars—see segars, snuff, &c A 25
Paper, manufactures of—see Manufactures of paper,
&c C 15
Paper, antiquarian, demy, drawing, elephant, fools¬
cap, imperial, letter, and for printing newspapers,
handbills, and other printing, and all other paper
not otherwise provided for C 15
Paper boxes, and all other fancy boxes G 15
Paper envelopes C 15
Paper hangings C 15
Paper for walls.. * : C , 15
Paper for screens or fire boards C 15
Paper, sheathing—see Sheathing paper E 5
Paper, music, bound or unbound—see Music paper, D 10
Papier-mache—see Manufactures of papier-machd, B 20
Paraffine candles—see Candles C 15
Parchment - C 15
Parasols, frames or sticks for—see frames or sticks,
Parasols, sunshades and umbrellas C 15
Paris white—see whiting or Paris white C 15
Pastes-—see Balsams B 20
Paste composition—see Compositions of glass or
51
SCHED. PER CENT.
paste, whon set r. B 20
Paste, liquorice—see Liquorice paste C 15
Paste, Brazil—see Brazil paste I) 10
Paste, compositions, if not set—see Compositions
of glass or paste, not set B 20
Pastel—see Woad or Pastel D 10
Patent mordant C 15
Paving tiles, marble—see Manufactures of marble, C 15
Paving stones G Free
Paving and roofing tiles and bricks, and roofing-
slates D 10
Pearls, when set—see Diamonds, &c., set D 10
Pearl, manufactures of—see Manufactures of bone,
shell, pearl, &c C 15
Pearl, or hulled barley—see Agricultural produc¬
tions Gr Free
Pearls, not set—see Cameos, mosaics, diamonds,
gems, pearls, &c., not set E 5
Pearls, imitations thereof, not set—see Diamonds,
pearls, &c., imitations thereof, not set E 5
Pearl, mother of - D 10
Pebbles for spectacles—see Glasses or pebbles for
spectacles C .15
Pencils, hair—see Hair pencils C 15
Pencils, lead—see Lead pencils C 15
Pencils, red chalk—see Bed chalk pencils C 15
Pens, metallic—see Metallic pens — C 15
Pepper, pimento, cloves, nutmegs, cinnamon, and
all other spices B 20
Percussion caps — G Free
Perfumes, and perfumery of all sorts, not otherwise
provided for—see Balsams, &c B 20
Perfumed ^oap—see Soap perfumed B 20
52
SCHEt). PER CENT.
Periodicals, and all other works in course of print¬
ing and republication in the Confederate States, C 15
Periodicals—see Books-printed, &c D 10
Personal and household effects (not merchandise)
of citizens of the Confederate States dying abroad, Gr Free
Peruvian bark—see Bark Peruvian D 10
Pewter, manufactures of—see Manufactures of
brass, &c C 15
Pewter, when old, and fit only to be remanufactured, D 10
Pickles, capers, &c.—see Capers, &c B 20
Pickled fish—see Fish, whether fresh, &c C 15
Pie fruit C 15
Pigs, iron—see Iron ore D 10
Pigs, lead—see Lead in pigs, &c G- Free
Pigs, brass—see Brass in bars and pigs E 5
Pigs, copper—see Copper in pigs, &c E 5
Pigs tin—see Tin, in pigs, &c E 5
Pimento—see pepper B 20
Pine apples D 10
Pipes, lead—see Leaden pipes, &c C 15
Pitch C 15
Pitch, Burgundy—see Burgundy pitch C 15
Plaits for bonnets, &c.—see Flats, braids, plaits, &c., C 15
Planks—see Boards, planks, &c D 10
Plants not otherwise provided for—see Trees,
shrubs, &c D 10
Plants used exclusively in dyeing—see Berries,
nuts, &c E 5
Plantains D 10
Plaster of Paris, calcined C 15
Plaster of Paris, or sulphate of lime, ground or
unground E 5
Plated metal, silver—see Silver plated metal, &c., B 20
53
SCHED. PER CENT.
Plates, copper—see Copper in sheets, &c C 15
Plates, stereotype—see Stereotype plates C 15
Plates, Terne tin—see Terne tin plates I) 10
Plates, tin, galvanized or ungalvanized—see Tin
plates D 10
Plates, bound or unbound—see Engravings or plates, D 10
Plated and gilt ware of all kinds, not otherwise
provided for B 20
Platina, manufactures of—see Manufactures of
Gold, &c B 20
Platina, unmanufactured D 10
Playing cards B 20
Plumbago C 15
Plums, in bottles, cases or cans—see Grapes B 20
Plush, hatters'—see Hatters'plush C 15
Pocket-books—see Card-cases, &c.. ■ B 20
Polishing stones D 10
Porcelain glass—see Glass, not otherwise provided
for C 15
Pork G Free
Porter, in casks or bottles—see Ale, beer and
Porter C 15
Port wine—see Wines A 25
Potash, nitrate of—see Saltpetre, refined, or par¬
tially refined, as a material of gunpowder G Free
Potash, nitrate of, when crude—see Saltpetre or ni¬
trate of soda, &c., when crude G Free
Potassium C 15
Potash, chromate, bichromate, hydriodate and prus-
siate of—see Chromate C 15
Potatoes.. D 10
Poultry, prepared—see Prepared meats, vegeta¬
bles, -&c B 20
54
SCHED. PER CENT.
Powder, gun—see Gunpowder G Free
Powders, fulminating—see Fulminates C 15
Powders, bleaching—see Bleaching powder, &c— D 10
Powder, ink—see Ink and ink powder C 15
Precious stones, and imitations thereof—see Dia¬
monds, &c., when set..., D 10
Precious stones, not set—see Cameos, &c., when
not set E 5
Precious stones, imitations of, not set—see Dia¬
monds, &c., imitations of, not set E 5
Prepared vegetables, meats, poultry and game,
sealed or enclosed in cans, or otherwise B 20
Preparations, medicinal—see Medicinal prepara¬
tions C 15
Preparations, mercurial—see Calomel, &c C 15
Preparations of salts—see Salts, epsom, &c C 15
Preserved salmon—see Salmon, preserved C 15
Printed books, magazines, &c—see Books, printed, D 10
Prunes—see Grapes, &c B 20
Prussian blue D 10
Prussiate of potash—see Chromate, &c — C 15
Pulp, dried—see Dried pulp C 15
Pumice and Pumice stone D 10
Pumpkins—see all agricultural productions, &c., G Free
Putty C 15
Pyroligneous acid—see Acids, &c D 10
Quassia, manufactured or unmanufactured C 15
Quicksilver C 15
Quilla bark—see Bark, quilla D 10
Quills C 15
Quinine, sulphate, in all its various preparations-see
Sulphate C 15
Quinine, valerienate, &c C 15
55
SCHED. PER CENT.
Rags, of whatever material composed G Free
Raisins—see Almonds B 20
Rapeseed—see Hempseed D 10
Rapeseed oil—see Oils, &c 0 15
Ratafia—see Cordials A 25
Ratans and reeds, unmanufactured D 10
Raw silk—see Silks, raw, not more advanced, &c.. D 10
Raw silk—see Silk, raw, or as reeled from the co¬
coon, &c D 10
Raw hides and skins of all kinds, undressed E 5
Red chalk pencils C 15
Red chalk , D 10
Red lead—see White and red lead C 15
Reeds, unmanufactured—see Ratans, &c D 10
Regulus of antimony—see Antimony, &c .. D 10
Rhubarb C 15
Rice or paddy—see Agricultural productions G Free
Rigotine, (a kind of woolen cloth,) C 15
Rifles for military purposes—see Arms G- Free
Ringlets of hair—see Bracelets B 20
Rods, iron—see Iron in bars, See C 15
Rods, copper—see Copper rods, &c C 15
Roll brimstone, as a material of gunpowder G Free
Roman Vitriol—see Blue or Roman vitriol C 15
Roman candles—see Fire crackers C 15
Roman cement C 15
Roofing slates, &c D 10
Roofing tiles—see Paving and roofing, &c D „ 10
Root, iris or orris—see Iris or orris root C 15
Root, liquorice—see Liquorice paste, &c C 15
Roots, medicinal—see Medicinal drugs, &c C 15
Root, madder—see Madder root - r D 10
Roots used exclusively in dyeing—see Articles
56
SCHED. PER CENT.
used in dyeing, &c E 5
Rose-wood, manufactures of—see Manufactures of
cedar wood, &c A 25
Rose-wood, unmanufactured—see Woods... D 10
Rotten stone D 10
Roucou—see Anatto D 10
Rough marble—see Marble in the rough D 10
Rubies and imitations, when set—see Diamonds,
&c D 10
Rubies, not set—see Cameos, &c., not set E 5
Rubies, imitations thereof, not set—see Diamonds,
&c., imitations of, not set E 5
Rugs—see Carpets C 15
Rye and rye flour G- Free
Saddlery of all kinds, not otherwise provided for.. C 15
Saddlery, common tinned or japanned C 15
Safflower D 10
Saffron and saffron cake C 15
Sago C 15
Salad oil—see Olive salad oil C 15
Sal ammonia D 10
Salmon, preserved C 15
Sal soda, and all carbonates and sulphates of soda,
by whatever names designated, not otherwise
provided for D 10
Salted fish—see Fish, &c C 15
Saltpetre, or nitrate of soda, or potash, when re¬
fined or partially refined—see Gunpowder G Free
Salt, ground, blown or rock (2 cents per bushel of
56 pounds) F 2 cts. per Tin.
Saltpetre, or nitrate of soda, or potash, when crude-
see Gunpowder, &c G Free
Salts, Epsom, glauber, Rochelle, and all other salts
57
SCHED. PER CENT.
and preparations of salts, not otherwise provi¬
ded for C 15
Sardines—see Anchovies A 25
Sarsaparilla C 15
Satin-wood, manufactures of—see Manufactures of
cedar-wood, &c A 25
Satin wood, unmanufactured—see Woods D 10"
Satin-straw hats, bonnets, &c.—see Hats, bonnets,
&c 0 15
Sauces—see Capers B 20
Saxony carpeting—see Carpets C 15
Scagliola tops for tables, or other articles of
furniture A 25
Scantling—see Boards, &c I) 10
Scrap iron—see Old or scrap iron C 15
Sculpture, specimens of—see All philosophical
apparatus, &c G- Free
Screws of all kinds C 15
Sealing wax C 15
Seating, hair—see Hair cloth C 15
Sea-weed, for beds, mattresses, &c.—see Hair,
curled, &c -• C 15
Seeds—see Garden seeds, &c G- Free
Seeds, hempseed and rapes'eed—see Hempseed— D 10
Seedlac D 10
Segars, snuff, paper segars, and all other manufac¬
tures of tobacco A 25
Senegal gum—see Gum Arabic, &c D 10
Seines C 15
Seppia C 15
Sewing silk, in the gum and purified C 15
Sewing needles—see Needles of all kinds C 15
Shaddocks C 15
8
58
SCHED. PER CENT.
Shear steel—see Steel in bars.... D 10
Sheathing paper E . 5
Sheathing copper; but no copper to be considered
such, except in sheets of forty-eight inches long,
and fourteen inches wide, and weighing from
eleven to thirty-four ounces, [the square foot,] E 5
Sheathing or yellow metal, not wholly or part of iron, E 5
Sheathing or yellow metal nails expressly for
sheathing vessels E 5
Sheathing felt—see Felt, adhesive, &c E 5
Sheeps' wool—see Wool D 10
Sheets, silver plated metal—see Silver plated metal, B 20
Sheets, copper—see Copper in sheets C 15
Sheets, iron C 15
Sheets, lead D 10
Sheets, tin—see Tin in plates or sheets D 10
Sheets, zinc, uumanufactured--see Zinc, unmanu¬
factured, &c «. E 5
Sheets, India rubber—see India rubber, &c E 5
Shell, manufactures of—-see Manufactures of bone,
&c C 15
Shells of cocoa—see Cocoa shells D 10
Shell boxes—see Card cases, &c B 20
Shells, unmanufactured—see Tortoise and other
shells D 10
Shellac D 10
Sherry—see Wines A 25
Ships, steamers, barges, dredging vessels, ma¬
chinery, screw pile jetties, and articles to be
used in the construction of harbors, and for
dredging and improving the same G- Free
Shingle bolts and stave bolts E 5
Shirts, wove—see Caps, gloves, &c C 15
Shirts, made on frames, if wholly of cotton—see
59
SCHED. PER CENT.
Caps, gloves, &c C 15
Shoes, composed wholly of India rubber C 15
Shoddy—see Waste or shoddy D 10
Shot, leaden, not otherwise provided for C 15
Shrubs—see Trees, shrubs, &c D 10
Side-arms of every description, for military purpo¬
ses G- Free
Singles, silk—see Silk, raw, not more advanced,
&c D 10
Silk, manufactures of, if embroidered—see Manufac¬
tures of silk, &c C 15
Silk twist, and twist composed of mohair and silk. C 15
Silk, sewing, purified—see Sewing silk C 15
Silk, sewing, in the gum—see Sewing silk C 15
Silks, floss—see Floss silks C 15
Silk, manufactures of—see Manufactures of silk C 15
Silk and cotton hatters' plush—see Hatters' plush, C 15
Silk and cotton velvet in the piece, cotton chief
value—see Velvet composed of cotton and silk.. C 15
Silk, raw, not more advanced in manufacture than
singles, tram and thrown, or organzine D 10
Silk, raw, or as reeled from the cocoon, not being
doubled, twisted, or advanced in manufacture in
any way D 10
Silk twist, suitable for the manufacture exclusively
of shoes, cut in slips or patterns of the size and
shape for shoes, boots, bootees, or buttons, slip¬
pers and gaiters, not combined with India rub¬
ber—see Manufactures of mohair cloth, &c C 15
Silver embroideries—see Articles embroidered, &c. B 20
Silver, manufactures of—see Manufactures of gold,
&c B 20
Silver-plated metal, in sheets or other form B 20
60
SCHED. PER CENT.
Silver leaf—see Gold and silver leaf D 10
Silver coin—see Coins G Free
Sisal grass—see Jute, &c D 10
Skins, fish—see Fish skins C 15
Skins, furs dressed on—see Furs dressed on the
skin - C 15
Skins, goldbeaters'—see Goldbeaters' skins D 10
Skins of all kinds, tanned, dressed or japanned.... C 15
Skins, raw, of all kinds—see Raw hides and skins,
&c : E 5
Skins of all kinds, not otherwise provided for D 10
Sky-rockets—see Fire-crackers C 15
Slabs, iron—see Iron in bars, &c C 15
Slabs, marble—see Marble in the rough D 10
Slabs of India rubber, unmanufactured E 5
Slates, roofing—see Roofing slates D 10
Slates, other than roofing D 10
Slate pencils C 15
Smaltz C 15
Smoked fish—see Fish, &c C 15
Snuff—see Segars, snuff, &c A 25
Soap, Castile, perfumed, Windsor, and other toi¬
let soaps B 20
Soap stocks and stuffs—see Tallow D 10
Soap of every description, not otherwise provided for, C 15
Socks, made on frames—see Caps, gloves, &c C 15
Socks made on frames, wholly of cotton—see Caps,
gloves, &c i C 15
Soda, sal—see Sal soda D 10
Soda, carbonates of—see Sal soda D 10
Soda, nitrate of, refined, &c.—see Salpetre, refined. G Free
Soda, nitrate of, when crude—see Saltpetre, crude, G Free
Soda ash—see Sal soda D 10
61
SCHED. PER CENT.
Sole leather—see Leather, tanned, &c D 10
Souvenirs—see Card cases B 20
Spar ornaments—see Alabaster and spar orna¬
ments A 25
Spars—see Boards, plank, &c D 10
Sparterre for hats, bonnets, &c—see Flats, braids,
sparterre, &c C 15
Spectacles, glasses for—see Glasses or pebbles for
spectacles C 15
Specimens of sculpture—see All philosophical appa¬
ratus, &c ~. G Free
Specimens of natural history, mineralogy or botany,
not otherwise provided for D 10
Specimens of natural history, mineralogy or botapy,
provided the same be imported in good faith for
the use of any society, incorporated or established
for philosophical, agricultural or horticultural
purposes, or for the use or by the order of any col¬
lege, academy, school, or seminary of learning in
the Confederate States 1 G Free
Spelter in sheets—see Zinc, spelter, &c E 5
Spelter, unmanufactured—see Zinc, spelter, &c.,
unmanufactured E 5
Spermaceti oil—sec Oils, &c C 15
Spermaceti candles and tapers C 15
Spices of all kinds B 20
Spikes, copper—see Copper rods, &c C 15
Spirits distilled from grain—see Brandy A 25
Spirituous beverages—see Cordials A 25
Spirits, lac—see Lac spirits D 10
Spirits of turpentine - C 15
Sponges I) 10
Spunk C 15
62
SCHED. PER CENT.
Squills C 15
Stained glass — see Glass, colored stained or
painted C 15
Starch 0 15
Stars, of gold or silver—see Epaulets B 20
Statuary—see Paintings and statuary D 10
Staves—see Boards, plank, &c I) 10
Stave bolts and shingle bolts E 5
Stearine candles and tapers—see Candles C 15
Steel, not otherwise provided for D 10
Steel, in bars, sheets and plates, not farther ad¬
vanced in manufacture than by rolling, and cast
steel in bars I) 10
Steel in bars, cast. D 10
Stereotype plates C 15
Sticks for walking—see Canes, &c B 20
Sticks for umbrellas—see Frames and sticks for
umbrellas, &c C 15
Still bottoms C 15
Stockings made on frames—see Caps, gloves, &c.,
made on frames C 15
Stockings, wholly of cotton, made on frames—see
Articles of clothing, &c C 15
Stones, precious, and imitations thereof, when set—
see Diamonds, &c., when set D 10
' Stones, precious, when not set—see Cameos, &c.,
not set E 5
Stones, precious, imitations thereof, not set—see
Diamonds, &c., imitations of, not set E 5
Stones, paving—see Paving stones G Free
Stones, building—see Building stones D 10
Stones, burr, wrought or unwrought—see Burr
stones D 10
63
SCHED. PER CENT.
Stone ware—see Earthen, China and stone ware.. C 15
Stones, polishing—see Polishing stones D 10
Stone, pumice—see Pumice stone D 10
Stone, rotten—see Rotten stone D 10
Straw baskets—see Baskets composed of grass,
straw, &c C 15
Straw hats and bonnets—see Hats and bonnets
composed of straw, &c C 15
Strings of whip-gut or cat-gut, for musical instru¬
ments—see Musical instruments „, C 15
Strings, all other, of the same material—see Musical
instruments C 15
Substances expressly used for manures—see Ma¬
nures G Free
Substitute gums, or burnt starch—see Gum Arabic, D 10
Sugar of all kinds B 20
Sugar, syrup of—see Syrup of sugar B 20
Sulphate of lime, ground or unground—see Plaster
of Paris E 5
Sulphate T)f copper—see Blue or Roman vitriol C 15
Sulphate of iron—see Copperas C 15
Sulphate of Barytes, crude or refined C 15
Sulphate of quinine, and quinine in all its various
preparations C 15
Sulphate of zinc—see White vitriol C 15
Sulphuric acid, or oil of vitriol—see Acids D 10
Sulphur, flour of—see Flour of sulphur G Free
Sulphur, lac—see Lac sulphur C 15
Sumac D 10
Sunshades-see parasols and sunshades... C 15
Sunshades, frames and sticks for—see Frames and
sticks for parasols C 15
Suspenders, wholly or in part of India rubber—see
Braces C 15
64
SCHEO. PER CENT.
Sweetmeats—see Comfits A 25
Syrup of sugar B 20
Tallow candles C 15
Tallow, marrow, and all other grease or soap
stocks and soap stuffs, not otherwise provided
for D 10
Tanned leather—see Leather, tanned D 10
Tanned and dressed skins—see Skins tanned and
dressed C 15
Tanning, articles used in, not otherwise provided
for—see Articles used in dyeing or tanning E 5
Tapers, spermaceti—see Candles and tapers C 15
Tapers, stearine—see Candles and tapers C 15
Tapers, wax—see Candles and tapers C 15
Tapioca C 15
Tar C 15
Tartaric acid—see Acids, acetic D 10
Tartar, cream of—see Cream of tartar D 10
Tartar, crude—see Argols D 10
Tassels of gold, silver, or other metal—see Epaulets, B • 20
Tea D 10
Teazle D 10
Teeth, unmanufactured—see Horns, &c D 10
Terne tin in plates or sheets D 10
Terra japonica, catechu or cutch E 5
Teutenegue, in sheets—see Zinc, spelter and teu-
tenegue, in sheets E 5
Teutenegue, unmanufactured—see Zinc, &c., un¬
manufactured E 5
Textile fabrics of every description, not otherwise
provided for C 15
Thibet, goats' hair, unmanufactured—see Angora,
Thibet, &c I) 10
65
"SCHED. PER CENT.
Thread lacings and insertings C 15
Thrown silk—see Silk, raw, not more advanced, &c., D 10
Tiles, marble paving—see Manufactures of marble, C 15
Tiles, encaustic ^ ; C 15
Tiles, roofing or paving—see paving and roofing
tiles D 10
Timber, hewn, of all sorts—see Boards, planks, &c., D 10
Timber to be used in the construction of harbors—
see Ships, steamers, barges, &c G Free
Tin, manufactures of—see Manufactures of brass, &c., C 15
Tin in plates or sheets, and tin foil D 10
Tin in pigs or bar^„ E 5
Tin foil D 10
Tinned saddlery—see Saddlery, common, &c C 15
Tin ore E 5
Tincal—see Borax, crude D 10
Tinctures—see Balsams B 20
Tippets of fur—see Caps, &c., of fur C 15
Tobacco, manufactures of—see Segars A 25
Tobacco, leaf and unmanufactured D 10
Toilet soaps B 20
Tortoise and other shells, unmanufactured D 10
Tow of hemp or flax—see Codilla D 10
Toys—see Dolls C 15
Tragacanth, gum—see Gum Arabic, &c D 10
Tram, silk—see Silks, raw, not more advanced, &c,, D 10
Trees, shrubs, bulbs, plants and roots, not otherwise
provided for E 10
Tresses, gold, silver or other metal—see Epaulets, B 20
Trimming laces of cotton—see Cotton laces C 15
Tumblers, glass, not cut—see Glass tumblers C 15
Turkey carpeting—see Carpets C 15
Turmeric G 10
9
66
SCHED. PEE CENT.
Turpentine, spirits of—see Spirits of turpentine.. C 15
Turtle, green—see Green turtle C 15
Twines and packthread, of whatever materials com¬
posed C 15
Twist, silk, or silk and mohair—see Silk twist C 15
Type metals C 15
Types, new or old . C 15
Type, old, and fit only to he re manufactured E 5
Umbrellas. C 15
Umbrella frames and sticks—see Frames C 15
Upper leather—see Leather D 10
Vandyke brown •... C 15
Vanilla beans C 15
Varnish of all kinds C 15
Vegetable ivory, manufactured—see Manufactures
bone, &c C 15
Vegetable ivory, or ivory nuts—see Ivory nuts D 10
Vegetables, prepared—see Prepared vegetables... B 20
Vegetable substances used in making hats and bon¬
nets—see Jute, &c D 10
Vegetable subsfhnces, unmanufactured—see Jute, D 10
Vegetables used for food, not otherwise provided
for—see Berries, vegetables C 15
Vegetable substances used for beds and mattresses
—see Hair, curled C 15
Vegetables used exclusively in dyeing—see Ber¬
ries, nuts, &o - E 5
Vellum C 15
Velvet in the piece, composed wholly of cotton, or
of cotton and silk, • but of which cotton is the
component material of chief value G 15
Venetian red C 15
Venetian carpeting—see Carpets C 15
67
SCHED. PER CENT.
Verdigris -. C 15
Vernficelli—see Maccaroni " C 15
Vermillion C 15
Vessels of cast iron—see Iron, cast, &c 0 15
Vessels of metal—see Manufacture's of Brass, &c. C 15
Vessels of glass—see Manufactures of glass...... C 15
• Vessels of gold, platina or silver—see Manufac¬
tures of B 20
Vinegar C 15
Vitriol, green—see Copperas C 15
Vitriol, white—see White vitriol,' or sulphate of
zinc C 15
Vitriol, oil of—see Sulphuric acid. 1 D 10
Volatile oil—see Oils, volatile :. ' C .15
Wafers C 15
Wagons and vehicles of every description, and
parts thereof — C 15
Wares composed of earthy and mineral substances,
not otherwise provided for—see Earthen, &c i C 15
Wares, japanned—see Japanned wares C 15
Wares of metal—see Manufactures of brass,. &c... C 15
Wares of glass—see Manufactures of glass C 15
Wares of gold, platina or silver—see Manufac¬
tures of - B 20
Wares of papier-mache- -see Manufactures of papier-
mach£ B 20
Wares, plated and gilt—see Plated and gilt ware, B 20
Waste or shoddy—see Flocks D 10
Watches, crystals -for—see Glass crystals for
watches C 15
Watches, and parts of watches - D 10
Watch materials and unfinished parts of watches, D 10
Waters, mineral—see Mineral waters C 15
68
SCHED. PER CENT.
Water colors # 0 15
Wax beads—see Beads B 20
Wax, sealing—see Sealing wax C 15
Wax, bees'—see Beeswax C " 15
Wax candles and tapers—see -Candles, &c. C 15
Wearing apparel—see Articles of clothing C 15
Wearing apparel and other personal effects not
merchandise; professional books^ implements, in¬
struments, and tools of trade, occupation or em¬
ployment of persons arriving in the Confederate
States: provided, that this exemption shall not be
construed to include machinery, or other articles
imported for use in any manufacturing establish¬
ment, or for sale v G- Free
Webbing, composed wholly or in part of India rub¬
ber—see Braces C, 15
Weld, or wold E 5
Whalebone baskets—see Baskets C 15
Whalebone hats and bonnets—see Hats and bon¬
nets C 15
Whale oil, foreign—see Oils of every description.. C 15
Whalebone 1 C 15
Wheat, wheat flour, and flour of all other grams.. G- Free
Wheelbarrows and hand-barrows C 15
White acid—see Acids, acetic, &c D 10
White and red lead — -— C 15
White, Paris—see Whiting1, or Paris white C 15
White vitriol, or sulphate of zinc C 15
Whiting, or Paris white C 15
Willow baskets—see Baskets C 15
Willow hats and bonnets—see Ha.ts and bonnets of
straw, &c C 15
Willow squares, for hats and bonnets—see Flats.. C 15
69
SCHED. PER CENT.
Willow prepared for "basket makers' use—see Osier
and willow C 15
Wilton carpeting—see Carpets ;.. C 15
Window-glass, broad, crown or cylinder "C 15
Windsor soap—see Soap B 20
Wines, Burgundy, Champagne, claret, Madeira,
port, sherry, and all other wines and imitations
of wines ." A 25
Wings of gold, silver or metal—see Epaulets # B 20
Woad, or pastel D 10
Wold *. E 5
Wood, manufactures of—see Manufactures of wood, C 15
Wood, unmanufactured D 10
Wood, fire—see Fire-wood D 10
Woods, viz: cedar, granadilla, ebony, mahogany,
rose-wood and satin-wood, when manufactured.. A 25
Woods, viz: cedar, bos, ebony, lignumvitse, gra¬
nadilla, mahogany, rose-wood, satin-wood, and
all other woods, unmanufactured D 10
Woods, dye, extracts and decoctions of—see Ex¬
tracts and decoctions . D 10
Wood, dye—see Brazil-wood and all other dye-
woods in sticks D 10
Wool, unmanufactured, of every description, and
hair of the Alpaca goat, and other like animals.. D 10
Wools, manufactured, of all kinds C 15
Woolen and worsted yarn, and woolen listings.... C 15
Wool hats—see Hats of wool C 15
Wool hat bodies—see Hat bodies of wool C 15
Woolen listings C 15
Worsted manufactures—see Manufactures of wors- -
ted C 15
70
SCHED- PER CENT.
Works (foreign) in course of republication—see
Periodicals ^ C 15
Yams i D 10
Yarn, woolen and worsted—see Woolen and
worsted yarn C 15
Yellow acid—see Acids, acetic, &c D 10
Zinc, sulphate of—see white vitriol G 15
Zinc, spelter or teutenegue,*in sheets E 5
Zinc, spelter ojj teutenegue, unmanufactured E 5
71
CALCULATION
OP
BTERLI1TG ZMIORSTZEljET,
REDUCED INTO DOLLARS AND CENTS, AT THE CUSTOM-HOUSE VALUE OF
$4.84 THE POUND STERLING,
AS FIXED BY LAW.
s. d.
$ cts.
£
$ cts.
£
$ cts.
£
$ cts.
£
$ cts.
2 6
61
9
43
56
52
251
68
95
459
80
138
667
92
3 0
73
10
48
40
53
256
52
96
464
64
139
672
76
3 6
85
11
53
24
54
261
36
97
469
48
140
677
60
4 0
97
12
58
08
55
266
20
98
474
32
141
682
44
4 6
1
09
13
62
92
56
271
04
99
479
16
142
687
28
5 0
1
21
14
67
76
57
275
88
100
484
00
143
692
12
5 6
1
33
15
72
60
58
280
72
101
488
84
144
696
96
6 0
1
45
16
77
44
59
285
56
102
493
68
145
701
80
6 6
1
57
17
82
28
60
290
40
103
498
52
146
706
64
7 0
1
69
18
87
12
61
295
24
104
503
36
147
711
48
7 6
1
82
19
91
96
62
300
08
105
508
20
148
716
32
8 0
1
94
20
96
80
63
304
92
106
513
04
149
721
16
8 6
2
06
21
101
64
64
309
76
107
517
88
150
726
00
9 0
2
18
22
106
48
65
314
60
108
522
72
151
730
84
9 6
2
30
23
111
32
66
319
44
109
527
56
152
735
68
10 0
2
42
24
116
16
67
324
28
110
532
40
153
740
52
10 6
2
54
25
121
00
68
329
12
111
537
24
154
745
36
11 0
2
66
26
125
84
69
333
96
112
542
08
155
750
20
11 6
2
78
27
130
68
70
338
80
113
546
92
156
755
04
12 0
2
90
28
135
52
71
343
64
114
551
76
157
759
88
12 6
3
03
29
140
36
72
348
48
115
556
60
158
764
72
13 0
3
15
30
145
20
73
353
32
116
561
44'
159
769
56
13 6
3
27
31
150
04
74
358
16
117
566
28
160
774
40
14 0
3
39
32
154
88
75
363
00
118
571
12
161
779
24
14 6
3
51
33
159
72
76
367
84
119
575
96
162
784
08
15 0
3
63
34
164
56
77
372
68
120
580
80
163
788
92
15 6
3
75
35
169
40
78
377
52
121
585
64
164
793
76
16 0
3
87
36
174
24
79
382
36
122
590
48
165
798
60
16 6
3
99
37
179
08
80
387
20
123
595
32
166
803
44
17 0
4
11
38
183
92
81
392
04
124
600
16
167
808
28
17 6
4
24
39
188
76
82
396
88
125
605
00
168
813
12
18 0
4
36
40
193
60
83
401
72
126
609
84
169
817
96
18 6
4
48
41.
198
44
84
406
56
127
614
68
170
822
80
19 0
4
60
42
203
28
85
411
40
128
619
52
171
827
64
19 6
' 4
72
43
208
12
86
416
24
129
624
36
172
832
48
£ 1
4
84
44
212
96
87
421
08
130
629
20
173
837
32
2
9
68
45
217
80
88
425
92
131
634
04
174
842
16
3
14
52
46
222
64
89
430
76
132
638
88
175
847
00
4
19
36
47
227
48
90
435
60
133
643
72
176
851
84
5
24
20 ,
48
232
32
91
440
44
134
648
56
177
856
68
6
29
04
49
237
16
92
445
28
135
653
40
178
861
52
7
33
88
50
242
00
93
450
12
136
658
24
179
866
871
36
8
38
72
51
246
84
94
454
96
137
663
08
180
20
£
181
182
183
184
185
186
187
188
189
190
191
192
193
194
195
196
197
198
199
200
201
202
203
204
205
206
207
208
209
210
211
212
213
214
215
216
217
218
219
220
221
222
223
224
225
226
227
228
229
230
231
72
STERLIN <3r TVro-KTTn^-
[continued.]
£
876 04
880 88
885 72
890 56
895 40
900 24
905 08
909 92
914 76
019 60-
924 44
929 28
934 12
938 96
943 80
948 64
953 48
958 32
963 16
968 00
972 84
977 68
982 52
987 36
992 20
997 04
1001 88
1006 72
1011 56
1016 40
1021 24
1026 08
1030 92
1035 76
1040 60
1045 44
1050 28
1055 12
1059 96
1064 80
1069 64
1074 48
1079 32
1084 16
1089 00
1093 84
1098 68
1103 52
1108 36
1113 20
1118 04
232
233
234
235
236
237
238
239
240
241
242
243
244
245
246
247
248
249
250
251
252
253
254
255
256
257
258
259
260
261
262
263
264
265
266
267
268
269
270
271
272
273
274
275
276
277
278
279
280
281
282
cts. I. £
1122
1127
1132
113J
1142
1147
1151
1156
1161
1166
1171
117ft
1180
1185
1190
1195
1200
1205
1210
1214-
1219
1224
1229
1234
1239
1243
1248
1253
1258
1263
1268
1272
1277
1282
1287
1292
1297
1301
1306
1311
1316
1321
1326
1331
1335
1340
1345
1350
1355
1360
1364
88 | 283
72 I 284
56 fl 285
286
287
288
289'
290
291
292
293
294
295
296
297
298
299
300
301
302
303
304
305
306
307
308
309
310
311
312
313
314
315
316
317
318
319
320
321
322
323
324
325
326
327
328
329
330
331
332
333
$ cts.
£
$ cts.
£
1369 72
334
1616 56
385
1374 56
335
1621 40
386
1379 40
336
1626 24
387
1384 24
337
1631 08
388
1389 08
338
1635 92
389
1393 92
339
1640 76
390
1398 76
340
1645 60
391
1403 60
341
1650 44
392
1408 44
342
1655 28
393
1413 28
343
1660 12
394
1418 12
344
1664 96
395
1422 96
345
1669 80
396
1427 80
346
1674 64
397
1432 64
347
1679 48
398
1437 48
348
1684 32
399
1442 32
349
1689 16
400
1447 16
350
1694 00
401
1452 00
351
1698 84
402
1456 84
352
1703 68
403
1461 68
353
1708 52
404
1466 52
354
1713 36
405
1471 36
355
1718 20
406
1476 20
356
1723 04
407
1481 04
357
1727 88
408
1485 88
358
1732 72
409
1490 72
359-
1737 56
410
1495 56
360
1742 40
411
1500 40
361
1747 24
412
1505 24
362
1752 08
413
1510 08
363
1756 92
414
1514 92
364
1761 76
415
1519 76
365
1766 60
416
1524 60
366
1771 44
417
1529 44
367
1776 28
418
1534 28
368
1781 12
419
1539 12
369
1785 96
420
1543 96
370
1790 80
421
1548 80
371
1795 64
422
1553 64
372
1800 48
423
1558 48
373
1805 32
424
1563 32
374
1810 16
425
1568 16
375
1815 00
426
1573 00
376
1819 84
427
1577 84
377
1824 68
428
1582 68
378
1829 52
429
1587 52
379
1834 36
430
1592 36
380
1-839 20
431
1597 20
381
1844 04
432
1602 04
382
1848 88
433
1606 88
383
1853 72
434
1611 72
384
1858 56
435
£
436
437
438
439
440
441
442
443
444
445
446
447
448
449
450
451
452
453
454
455
456
457
458
459
460
461
462
463
464
465
466
467
468
469
470
471
472
4-73
474
475
476
477
478
479
480
481
482
483
484
485
486
78
STEJER-Xjlisr <3- iJVUOHNTIEl-Sr.
[CONTINUED.]
£
$ cts.
£
$ ct
£
$ c(s.
£
487
2357 08
538
2603
92
589
2S50
76
640
488
2361 92
539
2608
76
590
2855
60
641
489
2366 76
540
2613
60
591
2860
44
642
490
2371 60
541
2618
44
592
2865
28
643
491
2376 44
542
2623
28
593
2870
12
644
492
2381 28
543
2628
12
594
2874
96
645
493
2386 12
544-
2632
96
80
595
2879
80
646
494
2390 96
545
2637
596
2884
64
647
495
2395 80
546
2642
64
597
2889
48
648
496
2400 64
547
2647
48
598
2894
32
649
497
2405 48
548
2652
32
599
2899
16
650
498
2410 32
549
2657
16
600
2904
00
651
499
2415 16
550
2662
00
601
2908
84
652
500
2420 00
551
2666
84
602
2913
68
653
501
2424 84
552
2671
68
603
2918
52
654
502
2429 68
553
2676
52
604
2923
36
655
503
2434 52
554
2681
36
605
2928
20
656
504
2439 36
555
2686
20
606
2933
04
657
505
2444 20
556
2691
04
607
2937
88
658
506
2449 04
557
2695
88
608
2942
72
659
507
2453 88
558
2700
72
609
2947
56
660
508
2458 72
559
2705
56
610
2952
40
661
509
2463 56
560
2710
40
611
2957
24
662
510
2468 40
561
2715
24
612
2962
08
663
511
2473 24
562
2720
08
613
2966
92
664
512
2478 08
563
2724
92
614
2971
76
665
513
2482 92
564
2729
76
615
2976
60
666
514
2487 76
565
2734
60
616
2981
44
667
515
2492 60
566
2739
44
617
2986
28
668
516
2497 44
567
2744
28
618
2991
12
669
517
2502 28
568
2749
12
619
2995
96
670
518
2507 12
569
2753
96
620
3000
80
671
519
2511 96
570
2758
80
621
3005
64
672
520
2516 80
571
2763
64
622
3010
48
673
521
2521 64
572
2768
48
623
3015
32
674
522
2526 48
573
2773
32
624
3020
16
675
523
2531 32
574
2778
16
625
3025
00
676
524
2536 16
575
2783
00
626
3029
84
677
525
2541 00
576
2787
84 j
627
3034
68
678
526
2545 84
577
2792
68
628
3039
52
679
527
2550 68
578
2797
52
629
3044
36
680
528
2555 52
579
2802
36
630
3049
20
681
529
2560 36
580
2807
20
631
3054
04
682
530
2565 20
581
2812
04
632
3058
88
683
531
2570 04
582
2816
88
633
3063
72
684
532
2574 88
583
2821
72
634
3068
56
685
533
2579 72
584
2826
56
635
3073
40
686
534
2584 56
585
2S31
40
636
3078
24
687
535
2589 40
586
2836
24
637
3083
08
688
536
2594 24
587
2841
08
638
3087
92
689
537
2599 08
588
2845
92
639
3092
76
690
£
C91
692
693.
694
695
696
697
698
699
700
701
702
703
704
705
706
707
708
709
710
711
712
713
714
715
716
717
718
719
720
721
722
723
724
725
726
727
728
729
730
731
732
733
734
735
736
737
738
739
740
741
74
eTE3n.XjI3STC3- 3S2E03STE31T.
[CONTINUED.]
£
$ cts.
£ 1
$ cts.
£
$ cts. |
£
742
3591 28
793
3838 12
844
4084 96
895
743
3596 12
794
3842 96
845
4089 80
896
744
3600 96
795
3847 80
846
4094 64
897
745
3605 80
796
3852 64
847
4099 48
898
746
3610 64
797
3857 48
848
4104 32
899
747
3615 48
798
3862 32
849
4109 16
900
748
3620 32
799
3867 16
850
4114 00
901
749
3625 16
800
3872 00
851
4118 84
902
750
3630 00
801
3876 84
852
4123 68
903
751
3634 84
802
3881 68
853
4128 52
904
752
3639 68
803
3886 52
854
4133 36
905
753
3644 52
804
3891 36
855
4138 20
906
754
3649 36
805
3896 20
856
4143 04
907
755
3654 20
806
3901 04
857
4147 88
908
756
3659 04
807
3905 88
858
4152 72
909
757
3663 88
808
3910 72
859
4157 56
910
758
3668 72
809
3915 56
860
4162 40
911
759
3673 56
810
3920 40
861
4167 24
912
760
3678 40
811
3925 24
862
4172 08
913
761
3683 24
812
3930 08
863
4176 92
914
762
3688 08
813
3934 92
864
4181 76
915
763
3692 92
814
3939 76
865
4186 60
916
764
3697 76
815
3944 60
866
4191 44
917
765
3702 60
816
3949 44
867
4196 28
918
766
3707 44
817
3954 28
86 8
4201 12
919
767
3712 28
818
3959 12
869
4205 96
920
768
3717 12
819
3963 96
870
4210 80
921
769
3721 96
820
3968 80
871
4215 64
922
770
3726 80
821
3973 64
872
4220 48
923
771
3731 64
822
3978 48
873
4225 32
924
772
3736 48
823
3983 32
874
4230 16
925
773
3741 32
824
3988 16
875
4235 00
926
774
3746 16
825
3993 00
876
4239 84
927
775
3751 00
826
3997 84
877
4244 68
928
776
3755 84
827
4002 68
878
4249 52
929
777
3760 68
828
4007 52
879
4254 36
930
778
2765 52
829
4012 36
880
4259 20
931
779
3770 36
830
4017 20
881
4264 04
932
780
3775 20
831
4022 04
882
4268 88
933
781
3780 04
832
4026 88
883
4273 72
934
782
3784 88
833
4031 72
884
4278 56-
935
783
3789 72
834
4036 56
885
4283 40
936
784
3794 56
835
4041 40
886
4288 24
937
785
3799 40
836
4046 24
887
4293 08
938
786
3804 24
837
4051 08
888
4297 92
939
787
3809 08
838
4055 92
889
4302 76
940
788
3813 92
839
4060 76
890
4307 60
941
789
3818 76
840
4065 60
891
4312 44
942
790
3823 60
841
4070 44
892
4317 28
943
791
3828 44
842
4075 28
893
4322 12
944
792
3833 28
843
4080 12
894
4326 96
945
75
sTZEZFULjiisrG- HVEOZSTE-S".
[CONTINUED.]
£
$ cts.
£
$ ds.
£
$
£
$
£
$
946
4578 64
975
4719 00
1400
6776
4300
20812
7200
34848
•947
4583 48
976
4723 84
1500
7260
4400
21296
7300
35332
948
4588 32
977
4728 68
1600
7744
4500
21780
7400
35816
949
4593 16
978
4733 52
1700
8228
4600
22264
7500
36300
950
4598 00
979
4738 36
1800
8712
4700
22748
7600
36784
951
4602 84
980
4743 20
1900
9196
4800
23232
7700
37268
952
4607 68
981
4748 04
2000
9680
4900
23716
7800
37752
953
4612 52
982
4752 88
2100
10164
5000
24200
7900
38236
954
4617 36
983
4757 72
2200
10648
5100
24684
8000
38720
955
4622 20
984
4762 56
2300
11132
5200
25168
8100
39204
956
4627 04
985
4767 40
2400
11616
5300
25652
8200
39688
957
4631 88
986
4772 24
2500
12100
5400
26136
8300
40172
958
4636 72
987
4777 08
2600
12584
5500
26620
8400
40656
959
4641 56
988
4781 92
2700
13068
5600
27104
8500
41140
960
4646 40
989
4786 76
2800
13552
5700
27588
8600
41624
961
4651 24
990
4791 60
2900
14036
5800
28072
8700
42108
962
4656 08
991
4796 44
3000
14520
5900
28556
8800
42592
963
4660 92
992
4801 28
3100
15004
6000
29040
8900
43076
964
4665 76
993
4806 12
3200
15488
6100
29524
9000
43560
965
4670 60
994
4810 96
3300
15972
6200
30008
9100
44044
966
4675 44
995
4815 80
3400
16456
6300
30492
9200
44528
967
4680 28
996
4820 64
3500
16940
6400
30976
9300
45012
968
4685 12
997
4825 48
3600
17424
6500
31460
9400
45496
969
4689 96
998
4830 32
3700
17908
6600
31944
9500
45980
970
4694 80
999
4835 16
3800
18392
6700
32428
9600
46464
971
4699 64
1000
4840 00
3900
18876
6800
32912
9700
46948
972
4704 48
1100
5324 00
4000
19360
6900
33396
9800
47432
973
4709 32
1200
5808 00
4100
19844
7000
33880
9900
47916
974
4714 16
1300
6292 00
4200
20328
7100
34364
10000
48400
76
CALCULATION
OP
IF IR, -A- I£T o s,
REDUCED INTO DOLLARS AND CENTS, AT THE CUSTOM-HOUSE VALUE OF
185, CENTS PER FRANC,
AS FIXED BY LAW.
Francs.
$ cts.
Francs.
$ cts.
Francs.
$ cts.
Francs.
$ cts.
1
19
39
7 25
77
14 32
1600
297 60
2
37
40
7 44
78
14 51
1700
316 20
O
O
56
41
7 63
79
14 69
1800
334 80
4
74
42
7 81
80
14 88
1900
353 40
5
93
43
8 00
81
15 07
2000
372 00
6
1 12
44
8 18
82
15 25
2100
390 60
7
1 30
45
8 37
83
15 44
2200
409 20
8
1 49
46
8 56
84
15 62
2300
427 80
9
1 67
47
8 74
85
15 81
2400
446 40
10
1 86
48
8 93
86 '
16 00
2500
465 00
11
2 05
49
9 11
87
16 18
2600
483 60
12
2 23
50
9 30
88
. 16 37
2700
502 20
13
2 42
51
9 49
89
16 55'
2800
520 80
14
2 60
52
9 67
90
16 74
2900
539 40
15
2 79
53
9 86
91
16 93
3000
558 00
16
2 98
54
10 04
92
17 11
3100
576 60
17
3 16
55
10 23
93
17 30
3200
595 20
18
3 35
56
10 42
94
17 48
3300
613 80
19
3 53
57
10 60
95
17 67
3400
632 40
20
3 72
58
10 79
96
17 86
3500
651 00
21
3 91
59
10 97
97
18 04
3600
669 60
22
4 09
60
11 16
98
18 23
3700
688 20
23
4 28
61
11 35
99
18 41
3800
706 80
24
4 46
62
11 53
100
18 60
3900
725 40
25
4 65
63
11 72
200
37 20
4000
744 00
26
4 84
64
11 90
300
55 80
4100
762 60
27
5 02
65
12 09
400
74 40
4200
781 20
28
5 21
66
12 28
500
93 00
4300
799 80
29
5 39
67
12 46
600
111 60
4400
818 40
30
5 58
68
12 65
700
130 20
4500
837 00
31
5 77
69
12 83
800
148 80
4600
855 60
32
5 95
70
13 02
900
167 40
4700
874 20
33
6 14
71
13 21
1000
186 00
4800
892 80
34
6 32
72
13 39
1100
204 60
4900
911 40
35
6 51
73
13 58
1200
223 20
5000
930 00
36
6 70
74
13 76
1300
241 80
5100
948 60
37
6 88
75
13 95
1400
260 40
5200
967 20
38 .
7 07
76
14 14
1500
279 00
5300
985 80
77
FRENCH Is^OlsnSTST.
[CONTINUED.]
Francs.
$ cts.
Francs.
$ cts.
Francs.
Dollars.
Francs.
Dollars.
5400
1004
40
8900
1655
40
33000
6138
67000
12462
5500
1023
00
9000
1674
00
34000
6324
68000
12648
5600
1041
60
9100
1692
60
35000
6510
69000
12834
5700
1060
20
9200
1711
20
36000
6G96
70000
13020
5800
1078
80
9300
1729
80
37000
6882
71000
13206
5900
1097
40
9400
1748
40
38000
7068
72000
13392
6000
1116
00
9500
1767
00
39000
7254
73000
13578
6100
1134
60
9600
1785
60
40000
7440
74000
13764
6200
1153
20
9700
1804
20
41000
7626
75000
13950
6300
1171
80
9800
1822
80
42000
7812
76000
14136
6400
1190
40
9900
1841
40
43000
7998
77000
14322
6500
1209
00
10000
I860
00
44000
8184
78000
14508
6600
1227
60
11000
2046
00
45000
8370
79000
14694
6700
1246
20
12000
2232
00
46000
8556
80000
14880
6800'
1264
80
13000
2418
00
47000
8742
81000
15066
6900
1283
40
14000
2604
00
48000
8928
82000
15252
7000
1302
00
15000
2790
00
49000
9114
83000
15438
7100
1320
60
16000
2976
00
50000
9300
84000
15624
7200
1339
20
17000
3162
00
51000
9486
85000
15810
7300
1357
80
18000
3348
00
52000
9672
86000
15996
7400
1376
40
19000
3534
00
53000
9858
87000
16182
7500
1395
00
20000
3720
00
54000
10044
88000
16368
7600
1413
60
21000
3906
00
55000
10230
89000
16554
7700
1432
20
22000
4092
00
56000
10416
90000
16740
7800
1450
80
23000
4278
00
57000
10602
91000
16926
7900
1469
40
24000
4464
00
58000
10788
92000
17112
8000
1488
00
25000
4650
00
59000
10974
93000
17298
8100
1506
60
26000
4836
00
60000
11160
94000
17484
8200
1525
20
27000
5022
00
61000
11346
95000
17670
8300
1543
80
28000
5208
00
62000
11532
96000
17856
8400
1562
40
29000
5394
00
63000
11718
97000
18042
8500
1581
00
30000
5580
00
64000
11904
98000
18228
8600
1599
60
31000
5766
00
65000
12090
99000
18414
8700
1618
20
32000
5952
00
66O00
12276
100000
18600
8800
1636
80
11
78
CALCULATION
OF
BREMEN EIX DOLLARS,
AND
LOUIS ID'OPl,
REDUCED INTO DOLLARS AND CENTS, AT THE CUSTOM-HOUSE VALUE OF
78f CENTS PER RIX DOLLAR,
AS FIXED BY LAW.
R. JDol.
$ cts
JR. JDol.
$ cts.
R. JDol.
$ cts.
R. Dol.
$ cts.
1
78f
39
30 71
77
60 64
1600
1260 00
2
1 58
40
31 50
78
61 43
1700
1338 75
3
2 36
41
32 29
79
., 62 21
1800
1417 50
4
3 15
42
33 08
80
63 00
1900
1496 25
5
3 94
43
33 86
81
63 79
2000
1575 00
6
4 73
44
34 65
82
64 58
2100
1653 75
7
5 51
45
35 44
83
65 36
2200
1732 50
8
6 30
46
39 23
84
66 15
2300
1811 25
9
7 09
47
37 01
85
66 94
2400
1890 00
10
7 88
48
37 80
86
67 73
2500
1968 75
11
8 66
49
38 59
87
68 51
2600
2047 50
12
9 45
50
39 38
88
69 30
2700
2126 25
13
10 24
51
40 16
89
70 09
2800
2205 00
14
11 03
52
40 95
90
70 88
2900
2283 75
15
11 81
53
41 74
91
71 66
3000
2362 50
16
12 60
54
42 53
92
72 45
3100
2441 25
17
13 39
55
43 31
93
73 24
3200
2520 00
18
14 18
56
44 10
94
74 03
3300
2598 75
19
14 96
57
44 89
95
74 81
3400
2677 50
20
15 75
58
45 68
96
75 60
3500
2756 25
21
16 54
59
46 46
97
76 39
3600
2835 00
22
17 33
60
47 25
98
77 18
3700
2913 75
23
18 11
61
48 04
99
77 96
3800
2992 50
24
18 90
62
48 83
100
78 75
3900
3071 25
25
19 69
63
49 61
200
157 50
4000
3150 00
26
20 48
64
50 40
300
236 25
4100
3228 75
27
21 26
65
51 19
400
315 00
4200
3307 50
28
22 05
66
51 98
500
393 75
4300
3386 25
29
22 84
67
52 76
600
472 50
4400
3465 00
30
23 63
68
53 55
700
551 25
4500
3543 75
31
24 41
69
54 34
800
630 00
4600
3622 50
32
25 20
70
55 13
900
708 75
4700
3701 25
33
25 99
71
55 91
1000
787 50
4800
3780 00
34
26 78
72
56 70
1100
866 25
4900
3858 75
35
27 56
73
57 49
1200
945 00
5000
3937 50
36
28 35
74
58 28
1300
1023 75
5100
4016 25
37
29 14
75
59 06
1400
1102 50
5200
4095 00
38
29 93
76
59 85
1500
1181 25
5300
4173 75
Doi.
5400
5500
5600
5700
5800
5900
6000
6100
6200
6300
6400
6500
6600
6700
6800
6900
7000
7100
7200
7300
7400
7500
7600
7700
7800
7900
8000
8100
8200
8300
8400
8500
8600
79
BREMEN RLIBSL DOLLARS.
[CONTINUED.]
R. Dol.
8700
8800
8900
9000
9100
9200
9300
9400
9500
9600
9700
9800
9900
10000
10100
10200
10300
10400
10500
10600
10700
10800
10900
11000
11100
11200
11300
11400
11500
11600
11700
11800
11900
ds.
6851 25
6930 00
7008 75
7087 50
7166 25
7243 00
7325 75
7402 50
7481 25
7560 00
7638 75
7717 50
7796 25
7875 00
7953 75
8032 50
8111 25
8190 00
8268 75
8347 50
8426 25
8505 00
8583 75
8662 50
8741 25
8820 00
8898 75
8977 50
9056 25
9135 00
9213 75
9292 50
9371 25
R. Dol
12000
12100
12200
12300
12400
12500
12600
12700
12800
12900
13000
13100
13200
13300
13400
13500
13600
13700
13800
13900
14000
14100
14200
14300
14400
14500
14600
14700
14800
14900
15000
16000
17000
ds. IK. Dol.
9450 00
9528 75
9607 50
9686 25
9765 00
9843 75
9922 50
10001 25
10080 00
10158 75
10237 50
10316 25
10395 00
10473 75
10552 50
10631 25
10710 00
10788 75
10867 50
10946 25
11025 00
11103 75
11182 50
11261 25
11340 00
11418 75
11497 50
11576 25
11655 00
11733 75
11812 50
12600 00
13387 50
18000
19000
20000
21000
22000
23000
24000
25000
26000
27000
28000
29000
30000
31000
32000
33000
34000
35000
36000
37000
38000
39000
40000
41000
42000
43000
44000
45000
46000
47000
48000
49000
50000
80
CALCULATION
OF
PRUSSIAN BIX DOLLARS,
REDUCED INTO DOLLARS AND CENTS, AT THE CUSTOM-HOUSE VALUE OF
G9 CENTS PER RIX DOLLAR,
AS FIXED BY LAW.
>
Thalers.
$ cts.
Thalers.
$ cts.
Thalers.
Dollars.
1
0 69
60
41 40
1100
T59
2
1 38
TO
48 30
1200
828
3
2 0T
80
55 20
1300
89T
4
2 T6
90
62 10
1400
966
5
3 45
100
69 00
1500
1035
6
4 14
110
T5 90
1600
1104
T
4 83
120
82 80
1T00
11T3
8
5 22
130
89 TO
1800
1242
9
6 21
140
96 60
1900
1311
10
6 90
150
103 50
2000
1380
11
T 59
160
110 40
3000
20T0
12
8 28
1T0
11T 30
4000
2T60
13
8 97
180
124 20
5000
3450
14
9 66
190
131 10
6000
4140
15
10 35
200
138 00
T000
4830
16
11 04
300
20T 00
8000
5520
IT
11 T3
400
2T6 00
9000
6210
18
12 42
500
345 00
10000
6900
19
13 11
600
414 00
20000
13800
20
13 80
TOO
483 00
30000
20T00
30
20 TO
800
552 00
40000
2T600
40
2T 60
900
621 00
50000
34500
50
34 50
1000
690 00
100000
69000
POUNDS SPANISH,
REDUCED TO POUNDS AVOIRDUPOIS.
Ib.S.
b.Av'd
b.S.
tb.Av'd
lb. S.
Jb. Av'd
lb. S.
ib.Av'dl
lb. s.
lb. Ad!v.
1
1 01
~h
43 62
85
S6 22
19000
19273 60
61000
61878 40
2
2 03
44
44 63
86
87 24
20000
20288 00
62000
62892 80
3
3 04
45
45 65
87
88 25
21000
21302 40
63000
63907 20
4
4 06
46
46 66
88
89 27
22000
22316 80
64000
94921 60
5
5 07
47
47 68
89
90 28
23000
23331 20
65000
65936 00
6
6 09
48
48 69
90
91 30
24000
24345 60
66000
66950 40
7
7 10 1
49
49 71
91
92 31
25000
25360 00
97000
67964 80
8
8 12
50
50 72
92
93 32
26000
26374 40
68000
68979 20
9
9 13
51
51 73
93
94 34
27000
27388 80
69000
69993 60
10
10 14
52
52 75
94
95 35
28000
28403 20
70000
71008 00
11
11 16
53
53 76
95
96 37
29000
29417 60
71000
72022 40
12
12 17
54
54 78
96
97 38
30000
30432 00
72000
73036 80
13
13 19
55
55 79
97
98 40
31000
31446 40
73000
74051 20
14
14 20
56
56 81
98
99 41
32000
32460 80
74000
75065 60
15
15 22
57
57 82
99
100 43
33000
33475 20
75000
76080 00
16
19 23
58
58 84
100
101 44
34000
34489 60
76000
77094 40
17
17 24
59
59 85
200
202 88
35000
35504 00
77000
78108 80
18
18 26
60
60 86
300
304 32
36000
36518 40
78000
79123 20
19
19 27
61
61 88
400
405 76
37000
37532 80
79000
80137 60
20
20 29
62
62 89
500
507 20
38000
38547 20
80000
81152 00
21
21 30
63
63 91
600
608 64
39000
39561 60
81000
82166 40
22
22 32
64
64 92
700
710 08
40000
40576 00
82000
83180 80
23
23 33
65
65 94
800
811 52
41000
41590 40
83000
84195 20
24
24 35
66
66 95
900
912 96
42000
42604 80
84000
85209 60
25
25 36
67
67 96
1000
1014 40
43000
43619 20
85000
86224 00
26
26 37
68
68 98
2000
2028 80
44000
44633 60
86000
87238 40
27
27 39
69
69 99
3000
3043 26
45000
45648 00
87000
88252 80
28
28 40
70
.71 01
4000
4057 60
46000
46662 40
88000
89267 20
29
29 42
71
72 02
5000
5072 00
47000
47676 80
89000
90281 60
30
30 43
72
73 04
6000
6086 40
48000
48691 20
90000
91296 00
31
31 45
73
74 05
7000
7100 80
49000
49705 60
91000
92310 40
32
32 46
74
75 07
B 8000
8115 20
50000
50720 00
92000
93324 80
33
33 48
75
76 08
8 9000
9129 60
51000
51734 40
93000
94339 20
34
34 49
76
77 09
[ 10000
10144 00
52000
52748 80
94000
95353 60
35
35 50
77
78 11
111000
11158 40
53000
53763 20
95000
96368 00
36
36 52
78
79 12
812000
12172 80
54000
54777 60
96000
97382 40
37
37 53
79
80 14
B13000
13187 20
55000
55792 00
97000
68396 80
38
38 55
80
81 15
814000
14201 6C
56000
56806 4C
9800C
994=11 20
39
39 56
81
■ 82 17
1 15000
15216 00| 57900
57820 8C
9900C
100425 60
40
40 58
82
83 18
B16000
16230 40| 58000
58835 2C
10000C
101440 00
41
41 59
83
84 20
0 17000 17244 800 59000
59849 6(
20000C
202880 00
42
42 60
84
85 21
B 18000 118259 208 60000
60864 0(
30000C
304320 00
100 lbs. Spanish equal to lOl^ lbs,. Avoirdupois.
82
AUSTRIAN POUNDS
REDUCED TO CONFEDERATE STATES POUNDS.
A. P.
C. S. Pounds.
A. P.
C.S.P.
A. P.
C.S. P.
A. P.
C.S.P.
l
1 23.60
20
24.72
300
370.80
4000
4944
2
2 47.20
30
37.08
400
494.40
5000
6180
3
3 70.80
40
49.44
500
618.00
6000
7416
4
4 94.40
50
61.80
600
741.60
7000
8650
5
6 18.00
60
74.16
700
865.20
8000
9888
6
7 41.60
70
86.52
800
988.80
9000
11124
7
8 65.20
80
98.88
900
1112.40
10000
12360
8
9 88.80
90
111.24
1000
1236.00
20000
24720
9
11 12.40
100
123.60
2000
2472.00
30000
37080
10
12 36.00
200
247.20
3000
3708.00
50000
61800
POUNDS OF ANTWERP,
ALSO,
BELGIUM, BRUSSELS, GHENT, LIEGE, BRUGES, HONS, NAMUR, TOURNAY, LOUVAIN,
MALINES, COURTRAY, ST. NICHOLAS AND OSTEND,
REDUCED TO CONFEDERATE STATES POUNDS.
A. P.
C.S. P.
A. P.
C. P s.
A. P.
C.S. P.
A. P.
C. S. P.
1
1 03.35
20
20 67.00
300
310.05
4000
4134.00
2
2 06.70
30
31 00.50
400
413.40
5000
5167.50
3
3 10.05
40
41 34.00
500
516.75
6000
6201.00
4
4 13.40
50
51 67.50
600
620.10
7000
7234.50
5
5 16.75
60
62 01.00
700
723.45
8000
8268.00
6
6 20.10
70
72 34.50
800
826.80
9000
9301.50
7
7 23.45
80
82 68.00
900
930.15
10000
10335.00
8
8 26.80
90
93 01.50
1000
1033.50
20000
20670.00
9
9 30.15
100
103 35.00
2000
2067.00
30000
31005.00
10
10 33.50
200
206 70.00
3000
3100.50
50000
51675.00
)NS.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
83
TONS REDUCED TO POUNDS.
TONS.
POUNDS.
TONS.
POUNDS.
TONS.
44
98560
87
194880
130
45
100800
88
197120
131
46
103040
89
199360
132
47
105280
90
201600
133
48
107520
91
203840
134
49
109760
92
206080
135
50
112000
93
208320
136
51
114240
94
210560
lew *
52
116480
95
212800
138
53
118720
96
215040
139
54
120960
97
217280
140
55
123200
98
219520
141 ■
56
125440
99
221760
142
57
127680
100
224000
143
58
129920
101
226230
144
59
132160
102
228480
145
60
134400
103
230720
146
61
136640
104
232960
147
62
138880
105
235200
148
63
141120
106
237440
149
64
143360
107
239680
150
65
145600
108
241920
151
66
147840
109
244160
152
67
150080
110
246400
153
68
152320
111
248640
154
69
154560
112
250880
155
70
156800
113
253120
156
71
159040
114
255360
157
72
161280
115
257600
158
73
163520
116
259840
159
74
165760
117
262080
160
75
168000
118
264320
200
76
170240
119
266560
300
77
172480
120
268800
400
78
174720
121
271040
500
79
176960
122
273280
600
80
179200
123
275520
700
81
181440
124
277760
800
82
183680
125 '
280000
900
83
185920
126
282240
1000
84
188160
127
284480
2000
85
190400
128
286720
3000
86
192640
129
288960
5000
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
4o
46
47
48
49
50
51
52
POUNDS.
23408
23520
23632
23744
23856
23968
24080
24192
24304
24416
24528
24640
24752
24864
24976
25088
25200
25312
25424
25536
25648
25760
25872
25984
26096
26208
26320
26432
26544
26656
26768
26880
26992
27104
27216
27328
27440
27552
27664
27776
27888
28000
28112
28224
28336
28448
28560
28672
28784
28896
29008
29120
84
CWTS. REDUCED TO POUNDS.
POUNDS.
CWTS
POUNDS.
CWTS.
POUNDS.
CWTS.
5936
105
11760
157
17584
209
6048
106
11872
158
17696
210
6160
107
11984
159
17808
211
6272
108
12096
160
17920
212
6384
109
12208
161
18032
213
6496
110
12320
162
18144
214
6608
111
12432
163
18256
215
6720
112
12544
164
18368
216
6832
113
12656
165
18480
217
6944
114
12768
166
18592
218
7056
115
12880
167
18704
219
■7168
116
12992
168
18816
220
7280
117
13104
169
18928
221
7392
118
13216
170
19040
222
7504
119
13328
171
19102
223
7616
120
13440
172
19264
224
7728
121
13552
173
19376
225
7840
122
13664
174
19488
226
7952
123
13776
175
19600
227
8064
124
13888
176
19712
228
8172
125
14000
177
19824
229
8288
126
14112
178
19936
230
8400
127
14224
179
20048
231
8512
128
14336
180
20160
232
8624
129
14448
181
20272
233
8736
130
14560
182
20384
234
8848
131
14672
183
20496
235
8960
132
14784
184
20608
236
9072
133
14896
185
20720
237
9184
134
15008
186
20832
238
9296
135
15120
187
20944
239
9408
136
15232
188
21056
240
9520
137
15344
189
21168
241
9632
138
15456
190
-21280
242
9744
139
15568
191
21392
243
9856
140
15680
192
21504
244
9968
141
15792
193
21616
245
10080
142
15904
194
21728
246
10192
143
16016
195
21840
247
10304
144
16128
196
21952
248
10416
145
16240
197
22064
249
10528
146
16352
198
22176
250
10640
147
16464
199
22288
251
10752
148
16576
200
22400
252
10864
149
16688
201
22512
253
10976
150
16800
202
22624
254
11088
151
16912
203
22736
255
11200
152
17024
204
22848
256
11312
153
17136
205
22960
257
11424
154
17248
206
23072
258
11536
155
17360
207
23184
259
11648
156
17472
208
23296
260
85
CWTS. REDUCED TO POUNDS.
[CONTINUED.]
CWTS.
POUNDS.
CWTS.
POUNDS.
CWTS.
POUNDS.
CWTS.
POUNDS.
CWTS.
POUNDS.
261
29232
293
32816
324
36288
355
39760
386
43232
262
29344
294
3292S
325
36400
356
39872
387
43344
263
29456
295
33040
326
36512
357
39984
388
43456
261
29568
296
33152
327
36624
358
40096
389
435C8
265
29680
297
33264
328
36736
359
40208
390
43680
266
29792
298
33276
329
36S4S
360
40320
391
43792
267
29904
299
33488
330
' 36960
361
40432
392
43904
268
30016
300
33600
331
37072
362
40544
393
44016
269
30128
301
33712
332
" 37184
363
40656
394
44128
270
30240
302
33824
ODO
37296
364
40768
395
44240
271
30352
303
33936
334
37408
365
• 40880
396
84352
272
30464
304
34048
335
37520
366
40992
397
44464
273
30576
305
34160
336
37632
367
41104
398
44576
274
30688
306
34272
337
37744
368
41216
399
44688
275
30800
307
343S4
338
37856
369
41328
400
44800
276
30912
308
34496
339
37968
370
41440
450
50400
277
31024
309
34608
340
3S080
371
41552
500
56000
278
31136
310
34720
341
38192
372
41664
550
61600
279
31248
311-
34832
342
38304
373
41776
600
67200
280
31360
312
34944
343
38416
374
41888
650
72800
281
31472
313
35056
344
38528
375
42000
700
78400
282
31584
314
35168
345
38640
376
42112
750
84000
283
31696
315
35280
346
38752
377
42224
800
89600
284
31808
316
35392
347
38864
378
42336
850
95200
285
31920
317
35504
348
38976
379
42448 '
900
100800
286
32032
318
35616
| 349
39088
380
42560
950
106400
287
32144
319
35728
| 350
39200
381
42672
1000
112000
288
32256
320
35840
351
39312
382
42784
2000
224000
289
32368
321
35952
352
39424
383
42896
3600
336000
290
32480
322
36064
353
39536
384
43008
4000
448000
291
32592
323
37176
354
39648
I 385
43120
5000
•560000
292
32704
QRS. REDUCED TO POUNDS.
QRS.
POUNDS.
| QRS.
POUNDS.
QRS.
POUNDS.
QRS.
POUNDS.
QRS.
POUNDS.
1
28
14
392
27
756
40
1120
53
1484
2
56
15
420
28
784
41
1148
54
1512
3
84
16
448
29
812
42
1176
55
1540
4
112 1
17
476 •
30
840
43
1204 .
56
1568
5
140 |
18
504
31
868
! 44
1232
57
1596
6
168
19
532
32
896
45
12G0
58
1624
7
196
20
560
33
924
46
1288
59
1652
8
224
21
588
34
952
47
1316
60
1680
. 9
252
1 22
616
! 35
980
i 48
1344
G1
1708
10
280
1 23
644
36
1008
49
1372
62
1736
11
308
24
672
37
1036
50
1400
63
1764
12
336
25
700
38
1064
5i
1428
64
1792
13
364
26
728
39
1092
52
1456
65
1820
13
86
POUNDS OF AMSTERDAM AND THE NETHERLANDS,
ALSO,
CURACOA, FLANDERS, HOLLAND, BELGIUM, SURINAM, ROTTERDAM, THE HAGUE,
UTRECHT, LEYDEN, GRONINGEN, LENWARDEN, HAARLEM, DORT,
MAESTRITOI-I, NIMEGUEN, DELFT, ZEVOLLE,
REDUCED TO CONFEDERATE STATES POUNDS.
A. P.
c.
S. P.
A. P.
C. S. P.
A. P.
C. S. P.
A. P.
C. S. P.
1
1
08.93
20
21 78.60 !
! 300
326.79
4000
4357.20
2
2
17.86
30
32 97.90 | 400
435.72
5000
5446.50
3
3
26.79
40
43 57.20 » 500
544.65
6000
6535.80
4
4
35.72 g 50
54 46.50
600
653.58
7000
7625.10
5
5
44.65
60
65 35.80
700
' 762.51
8000
8714.40
6
6
53.58
70
76 25.10
800
871.44
9000
9803.70
7
7
62.51
80
87 14.40
900
980.37
10000
10893.00
8
8
71.44
90
98 03.70
1000
1089.30
20000
21786.00
9
9
80.37
100
108 93.00
2000
2178.60
30000
32679.00
10
10
89.30
200
217 86.00
3000
3267.90
40000
.43572.00
SPANISH AROBAS
REDUCED TO CONFEDERATE STATES POUNDS.
s." A.
C. S. P.
S. A.
C. S. P.
S. A.
C. s. P.
S. A.
C. S. P.
1
25.36
20
507.20
300
7608
4000
101440
2
50.72
30
760.80
400
10144
5000
126800
3
76.08
40
1014.40
500
12680
6000
152160
4
101.44
50
1268.00
600
15216
7000
177520
5
126,80
60
1521.60
700
17752
8000
202880
6
152.16
70
1775.20
800
20288
9000
228240
7
177.52
80
2028.80
900
22824
10000
253600
8
202.88
90
2282.40
1000
25360
11000
278960
9
228.24
100
2536.00
1100
27896
12000
304320
10
253.60
110
2789.60
1200
30432
13000
329680
11
278.96
120
3043.20
1300
32968
14000
355040
12
304.32
130
3296.80
1400
35504
15000
380400
13
329.68
140
3550.40
1500
38040
16000
405760
14
355.03
150
3804.00
1600
40576
17000
431120
15
380.40
160
4057.60
1700
43112
18000
456480
16
405.76
170
4311.20
1800
45648
19000
481840
17
431.12
180
4564.80
1900
48184
20000
507200
18
456.48
190
4818.40
2000
50720
30000
760800
19
481.84
200
5072.00
3000
76080
50000
1268000
87
FRENCH KILLOGRAMMES
REDUCED TO CONFEDERATE STATES POUNDS.
f. k.
c. s. P.
f. k.
c. s. P.
f. k.
e. s. p.
f. k.
c. S. p.
f. k.
c. S. P.
1
2.21
20
44.20
300
663
3000
6630
30000
66300
2
4.42
30
66.30
400
884
4000
8S40
40000
88400
3
6.63
40
88.40
500
1105
5000
11050
50000
110500
4
8.84
50
110.50
600
1326
6000
13260
60000
132600
5
11.05
60
132.60
700
1547
7000
15470
70000
154700
6
13.26
70
154.70
800
1768
8000
17680
80000
176800
7
15.47
80
176.80
900
1989
9000
19890
90000
198900
8
17.68
90
198.90 1 1000
2210
! 10000
22100
100000
221000
9
19.89
100
221.00
1100
2431
I 11000
24310
110000
243100
10
22.10
110
243.10
1200
2652
1 12000
26520
120000
265200
11
24.81
120
265.20
1300
2873
I 13000
28730
130000
287300
12
26.52
130
287.30
1400
3094
1 14000
30940
I140000
309400
13
28.73
140
309.40
1500
3315
B 15000
33150
B150000
331500
14
30.94
1 150
331.50
1600
3536
1 16000
35360
1160000
353600
15
33.15
1 160
353.60
1700
3757
| 17000
37570
1170000
375700
16
35.36
1 170
375.70
1800
3978
i 18000
39780
1180000
397800
17
37.57
1 180
397.80
1900
4199
1 19000
41990
E190000
419900
18
39.78
1 190
419.90
2000
4420
1 20000
44200
8200000
440000
19
41.99
I 200
442.00
1
1
FRENCH LITRES
REDUCED TO CONFEDERATE STATES PINTS.
LITRES.
c. S. P.
LITRES.
C. S. P.
litres.
C. S. P.
LITRES.
c. s. P.
1
2.11
20
42.20
300
633
3000
6330
2
4.22
30
63.30
400
844
4000
8440
3
6.33
40
84.40
500
1055
S 5000
10550
4
8.44
50
105.50
600
1266
1 6000
12660
5
10.55'
60
126.60
700
1477
B 7000
14770
6
12.66
70
147.70
800
1688
I 8000
16880
7
14.77 |
80
168 80
900
1899
| 9000
18990
8
16.88
90
189.90
j 1000
2110
I 10000
21100
9
18.99
100
211.00
I 1100
2321
1 11000
23210
10
21.10
110
232.10
1 1200
2532
1 12000
25320
' 11
23.21
120
253.20
1 1300
2743
I 13000
27430
12
25.32
130
274.30
| 1400
2954
B 14000
29540
13
14
15
16
17
18
19
27.43
140
295.40
I 1500
3165
| 15000
31650
29.54
31.65
33.76
35.87
37.98
150
316.50
§ I600
3376
I 16000
33760
160
337.60
1 1700
3587
1 17000
35870
170
180
358.70
1 1800
3798
g 18000
37980
379.80
1 1900
4009
H 19000
40090
190
400.90
I 2000
4220
I 20000
42200
40.09
200
422.00
1
1
8S
PORTUGUESE ARROBAS
REDUCED TO CONFEDERATE STATES POUNDS.
P. A.
c. S. P.
P. A.
c. S. P.
P. A.
c. S. P.
P. A.
C. S. P.
1
32.38
20
647.60
300
9714
3000
97140
2
64.76
30
971.40
400
12952
4000
129520
3
97.14
40
1295.20
500
16190
5000
161900
4
129.52
50
1619.00
600
19428
6000
194280
5
161.90
60
1942.80
700
22666
7.000
226660
6
194.28
70
2266.60
800
25904
8000
259040
7
226.66
80
2590.40
900
29142
9000
291420
8
259.04
90
.2914.20
1000
32380
10000
323800
9
291.42
100
3238.00
1100
35618
.11000
356180
10
323.80
110
3561.80
1200
38856
12000
388560
11
356.18
120
3885.60
1300
42094
13000
420940
12
388.56
130
4209.40
1400
45332
14000
453320
13
420.94
140
4533.20
1500
48570
15000
485700
14
453.32
150
4857.00
1600
51808
16000
518080
15
485.70
160
5180.80
1700
55046
17000
550460
16
518.08
170
5504.60
1800
58284
18000
582840
17
550.46
180
5828.40
1900
61522
19000
615220
18
582.84
190
6152.20
2000
64760
20000
647600
19
615.22
200
6476.00
FRENCH FEET
REDUCED TO CONFEDERATE STATES FEET.
8
9
10
11
12
13
14
15
16
17
18
19
20
C. S. F. BF.F.
1 06.6
2 13.2
3 19.8
4 26.4
5 33.0
6 39.6
7 46.2
8 52.8
9 59.4
10 66.0
11 72.6
12 79.2
13 85.8
14 92.4
15 99.0
17 05.6
18 12.2
19 18.8
20 25.4
21 32.0
21
22
23
24
25
30
40
50
60
70
80
90
100
110
120
130
140
150
160
170
22 38.6
23 45.2
24 51.8
25 58.4
26 65.0
31 98
42 64
53 30
63 96
74 62
85 28
95 94
106 60
117 26
127 92
138 58
149 24
159 90
170 56
181 22
180
190
200
210
220
230
240
250
300
400
500
600
700
800
900
1000
1100
1200
1300
1400
191 88
202 54
213 20
223 86
234 52
245 18
255 84
266 50
319 80
426 40
■533 00
639 60
746 20
852 80
959 40
1066 00
1172 60
1279 20
1385 80
1492 40
1500
1600
1700
1800
1900
2000
2100
2200
2300
2400
2500
3000
4000
5000
6000
7000
8000
9000
10000
11000
C. S. F.
1599.00
1705.60
1812.20
1918.80
2025.40
2132.00
2238.60
2345.20
2451.80
2558.40
2665.00
3198
4264
5330
6396
7462
8528
9594
10660
11726
12000
13000
14000
15000
16000
17000
18000
19000
20000
30000
40000
50000
60000
70000
75000
80000
85000
90000
95000
100000
12792
13858
14924
15990
17056
18129
19188
20254
21320
31980
42640
"53300
63960
74620
79950
85280
90610
95940
101270
106600
89
RATES OF FOREIGN MONEY OR CURRENCY,
IN WHICH INVOICES OF IMPORTED MERCHANDISE ARE MADE OUT.
The law requires invoices of merchandise imported into the
Confederate States, and subject to an ad valorem duty, to be made
out in the currency of the country or place from which the impor¬
tation is made.
In the estimation of the value of imports in order to the
assessment of duties, the currency of the invoice must be converted
into money of the Confederate States, at the following- rates.
$ cts. fractional parts of the currency.
Dollar of United States..
Ducat, of Naples
Franc of France, Belgium
and Switzerland
Florin of the Netherlands
Florin of the Southern
States of Germany...
Florin of Austria
Florin of Trieste
Florin of Nuremburg...
Florin of Frankfort ....
Florin of Bohemia
Florin of the city of Augs¬
burg
Guilder of Netherlands
and other places—same
as Florins
Lira of the Lombardo and
Venetian Kingdom....
Livre of Leghorn
Livre Tournois of France
Lira of Tuscany
Lira of Sardinia
Livre of Genoa
Milrea of Portugal.'..
Milrea of Madeira....
Milrea of Azores
Marc Banco of Hamburg
Ounce of Sicily
Pound Stl. of G. Britain
Pound Stl. of Jamaica. ..
Pound Sterling of British
Provinces of Nova Sco¬
tia, New Brunswick,
Newfoundland, & Can¬
ada
Pagoda of India
Pagoda Star of Madras..
1 00
80
0 18M
40
40
484
484
40
40
m
16
16
18*
16
18i6O
18!6o
1 12
1 00
83*
35
2 40
4 84
4 84
4 00
1 94
1 84
100
100 grani
100 centimes
100 do
60 kreutzers
60
60
60
60
60
do.
do
do
do
do
60 do
100 centisimi
20 soldi
20 soldi
• 4 reali
20 soldi
1000 reas
1000 do
1000 do
16 shillings
30 tari
20 shillings
20 do
36 fanams
36 fanams
4 pfennings
* do
4 do
4 do
4 do
4 do
do
lOOmillessemi
12 denair
12 do
20 soldi
12 denair
12 pfennings
20 grani
12 pence
12 do
48 jittas
48 jittas
act passed.
May 22, 1846
do
do
do
do
do
do
do
do
22, do
22, do
22, do
22, do
22, do
22, do
22, do
22, do
do 22, do
do 22, do
do 22, do
March 2, 1799
May 22, 1846
do 22, do
do 22, ■ do
March 3, 1843
do 3, do
do 3, do
do 3, do
22, 1846
27, 1842
May
July
May 22, 1846
March 3, 1801
do 2, do
90
KATES OF FOREIGN MONEY OK CURRENCY
[CONTINUED.]
Real Vellum of Spain...
Real Plate of Spain
Rupee Company
Rupee British India
Rix Dollar (or Thaler) of
Prussia and the North¬
ern States of Germany
Rix Dollar of Bremen...
Dollar Thaler of Bremen,"
of 72 grotes
Rix Dollar (or Thaler) of
Berlin
Rix Dollar (or Thaler) of
Saxony
Rix Dollar (or Thaler) of
Leipsic
Rouble, silver, of Russia
Specie Dollar of Denmark
Specie Dollar of Norway
Specie Dollar of Sweden
Tael or Tale of China...
Tael of Japan
cts.
5
10
441
69
78|
71
69
69
75
05
06
06
48
40
FRACTIONAL PARTS OF THE CURRENCY. ACT PASSED.
34Maravedis
34 do
16 annas
16 do
30 groschen
72 grotes
72 grotes
12 pice
12 do
March 2,1799
do 2, do
do 3, 1843
do 3, do
12 pfennings
5 swares
5 swares
30 groschen 12 pfennings
30 do 12 do
30 do
100 kopecks
6 marks
6 do
48 skillings
10 mace
10 do
12 do
16 skillings
16 do
12'ore
100 candarems
100 do
May 22, 1846
Mareh 3, 1842
do 3, 1843
May 22, 1846
do 22, do
do 22, do
March 3, 1843
May 22, 1846
do 22, do
do 22, do
March 2, 1799
CURRENCIES BY USAGE,
When a Consular Certificate of the real value of Exchange is not attached to
the Invoice.
Banco Rix dollar, Sweden....
" Norway
" " Denmark...
Guilder, Brabant
Crown of Tuscany
Curacoa Guilder
Ducat of Sicily
Dollar of Sicily
Dollar Macquina of Porto Rico
Francisconi
Kobang of Japan
Leghorn Dollar or Pezzo
Livre of Catalonia
Livre of Neufchatel
Rihs Daler or Rix Mynth Dollar
of Sweden
Rix ral Thaler of Gottenburg
Swiss Livre
Scudi of Malta
Scudi, Roman
St. Gall Guilder
Rix Dollar of Batavia
Roman Dollar
FRACTIONAL PARTS OF THE CURRENCY.
20 soldi
12 denari
20 stivers
12 pfennings
4 itzebou
1600 seni
20 soldi
12 denari
20 sueldos
12 dineros
20 sols
12 deniers
100 centimes
12 tair
20 grani
60 kreutzers
4 pfennings
48 stivers
91
CURRENCIES BY USAGE
[CONTINUED.]
Rouble, paper of Russia.
Tical of Siam
Turkish Piastre
Current Mark
Florin of Prussia
Florin of Basle
Genoa Livre
Livre Tournois of France....
Pound Sterling, depreciated of
Nova Scotia
$ cts.
61
5
28
22f
41
21
18*
3 84
FRACTIONAL PARTS OF THE CURRENCY.
r
i
100 kopecks \
100 aspers
V aries from 4 rou¬
bles 65 copecks
to 4 roubles 84
copecks to the
dollar. -
FOREIGN COINS MADE CURRENCY,
AND
RECEIVABLE FOR THE PAYMENT OF ALL DEBTS AND DEMANDS,
By act 14.th March, 1861,
0-0X_iX3 QOIN.
By an act approved 24th August, 1861, repealing 4th section of act of 16th
March, 1861, the rates at which the following gold coins are to be received are
as follows:
Doubloons of Spain or Mexico $15 60
Napoleon of France . 3 85
Sovereign of England 4 85
SILVER OOIMS.
Half Dollars of the United States, issued in conformity with act 21st Feb'y, and
3d March, ® 50
Quarter Dollars* " " ^
Dimes* " " "
Half Dimes* " "
Dollar of United States 412* grs.
u of Mexico 415 grs., fineness 897
Five Franc piece of France, 384 grs., fineness 900
25
10
05
1 02
1 02
95
*Legal tender in payment of debts, for all sums not exceeding ten dollars.
92
TABLE OF WEIGHTS AND MEASURES,
REDUCED TO THE STANDARD OF THE CONFEDERATE STATES.
ALEXANDRIA, (EGYPT.)
Cantaro of 100 rottoli farforo of 15
oz. (avoirdupois). 93J lbs.
100 rottoli zaydino 21| oz.. . 133J "
100 " zaura of 33 oz....207
100 " mina of 26§ oz... .167
1 oke 400 drams of 16 carats each 43§ oz.
ALICANT, (SPAIN.)
Arroba 27.39 lbs. av.
Quintal 109 J lbs.
100 varas 83.22 im. yds.
AMSTERDAM.
100 lbs. 1 centner 108.93 lbs.
Last of grain -85.25 bush.
Ahm of wine 41.00 gall.
Amsterdam foot 0.93 ft.
Antwerp foot 0.94 ft.
Rhinland foot 1.03 ft.
Amsterdam ell 2.26 ft.
Ell of Hague ■ 2.28 ft.-
Ell of the Brabant 2.30 ft.
Medden or measure of coal.. ,2f bus.
Ahm or Ohm, a German wine measure,
varies in different places.
Of Dantzic 33.00 im. galls.
" Hamburg 31.75 " "
" Hanover 34.25 " u
" Rotterdam 33.25 " "
ANCONA, (ITALY.)
100 lbs. Roman equal. 102.75 Ancona.
100 lbs. Ancona 73.75 lbs.
The braccio 25.33 in.
" wine soma, 2 barili 24 boccali,18.90
im. galls.
The rubbio of corn, 8 coppi. 7.87 im.
bush.
ARRAGON, (SPAIN.)
Libras of 100 lbs 77.01 lbs.
Quintal, 4 arrobas of 36 lbs.112.00 "
The ell of Vienna 3.06 im. in.
" klafter, 6 Vienna feet.6.23 " "
" Vienna wine eimas of 70 klofpen,
40 maases, or 4 viertels, 12.46 im galls
The fuder 32 eimers.
" dreyling .. 30 "
I: corn metzen of 4 viertels, or 8
achtels, 1.69 im. bush.
100 metzen 21^ im. qrs.
30 mutzen 1 mutti.
The Vienna lb. 4 qu. 16 oz., or 32 loths,
8645 Troy grains.
100 lbs. 1 centner 123| lbs.
20 lbs 1 stone.
The oil oma, 107 Vienna lbs., 14.17
im. galls.
The woolen ell of Trieste. 26.6 im. in.
" silk " " .25.22 " "
" wine oma oreimer. 12.45 im. galls.
" barile 144J " "
100 staji of corn 28f im. qrs.
BAKSORA, (PERSIAN GULF.)
Maund attary, 25 vakias tary. 28.05 lbs..
One vakia ; 19 oz.
BATAVIA, (E. INDIES.)
Large Bahar 4J peculs.
Small Bahar 3 "
1 pecul 100 catties.
1 catty 16 tales.
1 pecul 135 lbs. 10 oz.
BAVARIA.
The ell 32 4-5 im. in.
" Wine eimer of 60 maas 8.12 im galls
" Scheffel of 6 metzen or 12 viertels,
9.98 im. bush.
" centner or quintal, of 5 stones, or
100 lbs., 56 kilos or 123| lbs. av.
" traders' or long ell. .24.00 im. in.
" fustian or short ell .23.32 " "
" muid of 48 maas. .15.08 im galls.'
schaffof 8 metzen. . .5.65 im. bush.
100 lbs. heavy weight.. 108.30 lbs. av.
100 lbs. light " .. 104.23 " "
BELGIUM.
The Antwerp silk ell 27.32 im. in.
" woolen ell .'26.97 " "
" Brabant ell 27.58 " "
" oam of 50 stoops.32 2-5 im.galls.
" velte 4.1 " "
" last of 37J viertels... 10\ im. qvs.
100 lbs. Brabant weight 103.35 lbs. av.
93
BERGEN, (NORWAY.)
Shippond, 20 lisponds 320 lbs.
Centner 6^ lisponds 100" "
Lispond 16 "
Waag, 3 bismar pounds 36 "
1 lb. 2 marcs, 16 oz. 32 loths.
100 Norway pounds 110.23 "
(CHRISTIANA, (NORWAY.)
Shippond 352 lbs.
LAURWIG, (NORWAY.)
Shippond 352 lbs.
BOMBAY.
Candy equal to 560 lbs.
Maund " 28 "
Seer " 11 1-5 oz.
Candy " 20 maunds.
Maund " 40 seers.
Seer 30 pice.
BRAZIL.
5 varas 6 im. yds.
4 cavados 3 "
99 Brazilian lbs 100 av.
AT RIO JANEIRO.
100 medidas, 61 1-10 im galls., or 731
C. S. galls.
12 alqueires 13J bush.
AT MARANHAM.
1 alqueire 1|- bush.
AT BAHIA.
1 Canada 1| im. galls.
7 alqueires 6 bush.
' BREMEN.
Shipfund 2J centners.
Centner 127.44 av.
Waag of iron 120 "
Stone of flax 20 "
Stone of wool 10 "
Lispund 14 "
100 lbs 110 12-100 "
The ell of 2 feet.. 22.76 im. in.
100 ells 63.25 im. yds.
The ahm of 20 viertels, 45 stubchen, or
180 quarts 311- im. galls.
1 fuder Rheinish wine 6 ahms.
1 ahm French wine 44 stubchens.
1 tonne of beer 45 "
10 lbs. Bremen nearly 11 lbs. av.
CADIZ, (SPAIN.)
Quintal of 4 arrobas......... 100 lbs.
1 lb. 2 marcs 16 oz., or.. .256 adarms.
100 lbs. equal to 101.43 lbs.
CAIRO, (EGYPT.)
Cantaro, 100 rottoli 95 lbs.
One rottoli is 144 drachms.
Occa equal to 400 drams, 0£ 26.39 lbs.
36 occas equal to 1 cantaro.
CHINA.
Tail 1^ oz.
16 tails, 1 catty 1^ lbs.
100 catties, 1 picul 133J "
The covid of 10 punts. . .14.625 im in.
32 covids 13 im. yds.
The li of 180 fathoms. .. .632 " "
200 lis 1 degree.
Liquids and grain are sold by weight.
'3 peculs 400 lbs. av.
84 catties 1 cwt.
12 taels 1 lb.
CHILI.
100 varas 100 im. yds.
96 Chilian, 100 lbs Spanish 101.44 lbs av.
In all other respects, same as Spain.
CALCUTTA.
Maund equal to 40 seers.
Seer " lOchattacks.
English factory maund. .74 lbs. 10 oz.
Seer 1 lb. 13 oz.
Chattack 1 oz.
Bengal bezar maund is 10 per cent.
heavier than the factory maund.
Bezar maund equal to 82 lbs., 2 oz.
2.1-13 drams.
Seer equal to 2 lbs. 13.2-3 drams.
Chattock 2 oz. 5-6 drams.
CONSTANT IN OI'LE.
Quintal equal to 100 rottolis.
u » 45 okes,
« •< 176 cheques.
" 127 lbs.
1 " oke, " . .2 lbs. 13 oz. 4 drams.
Measures and Weights.
The standards of Spain are those
generally in use.
In trade the following proportions
are commonly observed:
108 varas 100 im. yds.
14
94
1 vara 331 im. in.
The fanega 2.90 im bush.
" arroba of wine or spirits, 3.42 im.
gals., or 4.10 gals. C. S.
The quintal of 4 arrobas each 25 lbs.
or 101§ lbs. av.
1 arroba. 25 lbs. 7 oz.
The varas of Neuvitas 81 superficial
feet.
" ton of wood estimated at 20
• Spanish Quintals.
DENMARK.
100 lbs. 1 centner 110.28 pounds.
Barrel or toende of corn... 3.95 bush.
Viertel of wine 2.04 galls.
Copenhagen or Rhinelandfoot 1.03foot
Centner or 100 lbs. Denmark equal to
110.28 lbs.
1 lispundl 16 "
1 bismerpund. 12 "
1 waag, 3 bismerpunds or 36 "
The ell of 2 Rhineland feet 24.75 imin.
" viertel of 4 kans or 8 pots, 1.70
im. galls.
" hhd. of 30 viertels.. .51 " "
lOOviertels 170.08 " "
The ahm of 4 ankers. .33.14 " "
60 bbls 29 im. qrs.
The toende or bbl 3.83 im bush
" last of corn, 12 toendes, 45.91 im
bush
The shippond of 20 lisponds, or 320
lbs Danish, 3 1-7 cwt... .352 lbs av
The ship last 4000 lbs Dan, or 4400
lbs av
Old ale gallon 1.22 galls
Imperial gallon 1.20 "
Old wine " 1.00 "
Quarter of grain, or 8 imperial bushels,
8.25 bush
Imperial corn bushel, or 8 imperial
gallons, 1.03 bush
Old Winchester do 1.00 "
Imperial yard 36.00 in
Troy lb 144-175ths of a lb av
Newcastle chaldron 53 cwt
Stone 16 lbs
Tun of wine 256 im galls
The Wine Measure is
the gal, 4 qts, 8 pints or 32 gills, and
contains 231 cubic inches of these
gallons.
The anker contains 10 galls
" 'ruMlet " 18 "
" tierce " 42
The hhd " 63 galls
" puncheon" ...84 "
" pipe " 126 "
" butt " ....126 "
" ton 252 "
The wine gallon is less than the
imperial, or 5 imperial gallons equal
to 6 wine gallons.
The standard guages of wine recog¬
nized in the trade are:
The pipe of port 115 im galls
" " of Lisbon 117 "
" " of Cape or Madeira 92 "
" . " of Teneriffe.... 100 "
" butt of sherry 108 "
" hhd of claret 46 "
" aume of hock 30 "
Ale and Beer Measure.
The gallon divided in the same
manner as the wine gallon, equal to
282 cubic inches of these gallons.
The firkin 9
" kilderkin 18
" barrel 36
" hhd 54
" puncheon 72
" butt 108
" tun 216
59 galls of ale are equal to 60 im
i
The Fodder of Lead.
At London and Hull 19£ ewt...
" Newcastle 21 "
" Chester 20 "
" Stocton 22 "
" Derby 22^ "
The London chaldron coal... 25^ "
FRANCE.
Metre 3.28 feet.
Decimetre (l-10th metre).. 3.94 inqhes.
Yelt 2.00 galls.
Hectolitre 26.42 "
Decalitre 2.64 "
Litre 2.11 pints.
Kilolitre 35-32 feet.
Hectolitre 2.84 bush.
Decalitre 9.08 quarts.
Millier - 2.205 lbs.
Quintal 220.54 "
Killogramme 2.21 "
100 pounds 107.93 "
100 feet 106.60 feet.
Tun (of wine) 240 galls.
FLORENCE AND LEGHORN.
100 lbs. or 1 cantaro.......74.86 lbs-
95
Moggio of grain 16.59 bush.
Barile of wine 12.01 galls.
genoa.
100 lbs. peso grosso 76.86 lbs.
100 lbs. or peso sotile...... 68.89 "
Mina of grain 3.43 bush.
Mezzarola of wine ..39.22 galls.
The oil barile of 4 quarti or 64 quar-
teroni. 14.23 im. galls.
The barile of wine... .16.34 " "
100 Rottoli of 1J lbs. 104.83 lbs. avoir.
The palmas, a measure for marble, J
cubic foot.
The braccio 2 J pal mi
gibraltar.
British weights and measures are
employed; also the following Spanish:
The pipe of 117 galls—105 im. galls,
.or 126 C. S. galls.
The arroba (l'q'd meas.) 2.77 im. g. 31
galls.
The arroba (weight) 26 lb avoir.
" quintal of 100 lbs. ,101f "
" 5 fanegas of grain 8 bush
" 2 " "maize or beans, 4^-"
guiana, (British,) includes Berbice,
Demerara, and Esequibo.
Measures and weights chiefly British.
The Dutch ell of 26 inches 27 inches C S
guiana or surinam.
Partly the property of the city of
Amsterdam. Measures and weights,
chiefly those of Holland, under the old
system.
guiana (french,) or cayenne.
Measures, weights and moneys, same
as France,
hayti or st. domingo.
The measures and weights are chiefly
those of the old French system.
The old English wine gallon is used.
The quintal of 100 livres 107.928 lbs
C S, toise (of 6 pieds de roi) 19490
metres 2.1315 im yds, or 6 feet 4|
inches 100 pieds 106 60 feet
100 lbs Haytien 107 93 lbs avoir.
hamburg.
Last of Grain 89.64 bush.
Ahm of wine 38.25 galls.
Hamburg foot .0.96 feet
Ell 1.22 "
Shipfund, 2 J centners or 280 lbs
Hamburg, equal to 299 "
1 centner equal to 8 lispunds, or 112
lbs Hamburg
1 lispund equal to 14 lbs do
1 stone of flax equal to. 20 " do
1 stone of wool " . 10 " do
1 stone of feathers " . 10 " do
100 lbs of Hamburg equal to 110 4-1000
lbs.
The ell of 2 feeet or 6 palms 22.58 im in
" Brabant ell.., 27.58 " "
4 ankers, 5 eimers, 20 viertels, 40
stubgen or 160 quarters 1 ahm
6 ahms 1 fuder
The faas of wine is 4 oxhofts or 6
tierces.
The wispel, corn measure, of 10 schef-
fels, 20 faas or 40 himstens 29 im bush
3 wispels=l last of wheat or rye—1
stock of barley or oats=10£ im qrs
89.61 bush
The centner of 112 Hamburg lbs, or 8
lispunds: 119.64 lbs avoir
A small tonne of butter 224 lbs Ham¬
burg
A great tonne of butter 280 lbs Ham¬
burg
A quartel of train oil, of 2 tonnes or
64 stubgen, is 4 centners, or 48 Ham¬
burg lbs, or .478.56 lbs C S
A pipe of oil is... .820 lbs Hamburg
italy.
100 rottoli of 31 3-7 oz each, equal to
196J lbs
1 cantaro grosso equal to.... 196J lbs
lubeck, (hanseatic states.)'
The ell of 2 feet 22.70 im inches
The ahm of 20 viertels, 40 stubgen or
80 kannes, 31.87 im galls, or 38.25 C S
galls
The last of wheat or rye.. 11.04 im qrs
The last of oats 11.95 " "
1 centner, 8 lispunds, 112 lbs 119.67
lbs C S
100 Lubec lbs 106.85 lbs G S
madras.
Candy, equal to 500 lbs
Candy, equal to 20 maunds
Maund, equal to 8 bis
Bis, equal to 8 seers
malacca.
Pecul, equal to 135 lbs
96
A pecul, equal to 100 catties, or 1660
tales
MALTA
100 lbs 1 cantaro 174.50 lbs
Salma of grain 8.22 bush
Cantaro, equal to 100 rottoli
Rottoli, equal to 80 oz
One cantaro equal to (mercantile
usage) 175 lbs
The barile of wine 9.35 im galls
" caffiso of oil 4.50 " "
" canna of 8 palmi... .82.40 inches
3J palmi 1 yard
64 rottoli 1 cwt 112 lbs
MAURITIUS, (OR ISLE OF FRANCE.)
The quintal of 100 lbs French poids de
marc 108 lbs C S
20 quintals—1 French ton 2160 " "
1 velt 2 galls "
SOvelts , .lcask "
NAPLES.
Cantaro grosso \ . 196.50 lbs
Cantaro Picolo 106.00 "
Carro of grain 52.24 bush
Carro of wine 264.00 galls
The canna or ell of 8 palmi 83.05 inches
The passo is 7J palmi
" barile (wine or brandy measure)
of 60 Caraffi 9.60 im galls
The carro is 2 botte or 24 barile -
" pipe is 14 barile
" salma (oil measure of 16 staja, or
256 quarti) weighs 324J lbs 34.91
im galls
At Gallipoli,
The oil salma of 10 staja, or 230
piquatte 34.11 im galls
At Bari,
The salma 36.42 im galls
The tomolo (corn measure) of 2 mez-
zette or 4 quarti, is. .1,519 im bush
The 100 tomoli 19 im quartes
" carro of 36 tomoli.. .6,84 im qrs
NETHERLANDS.
Ell 3.28 feet
Mudde of Zak 2.84 bush
Vat hectolitre 26.42 galls
Kan litre 2.11 pints
Pond killogramme 2.21 lbs
100 pounds 108.93 "
Measures and Weights.
The modern system introduced in
1820, is the same as France, but with
the old Dutch nomenclature
The ell or metre of 10 palms
100 elles
The vat or hectolitre of 100 kans or
litres
The kan is divided into 10 maatjes or
100 vingerhords t
The mudde, zak or hectolitre (dry
measure) of 10 schepels, or lOOkops
or litres, 100 mudden
The pond or killogramme,
100 ponden
The old measures and weights still
retained in many places, are as follows:
The Amsterdam foot
" Rhineland foot
" Amsterdam ell
" Brabant or Flemish ell
'■ wine stekan of 8 stoops 4.27 im gls
" brandy " " " 4.13 " "
" beer " " " [4.32 " "
" Amsterdam ahm of 4 ankers, 8
. wine stekans, 64 stoops, 128 mingels,
256 pintes, 512 mutjes 34.16 im galls
The velt contains 3 stoops
" oxhoft " 96 "
legger " 240 "
•' vat, 6 ahms, or 384 stoops
" Amsterdam corn last, 27 mudden,
36 sacks, or 108 chepels 82.62 imhnsh
The Rotterdam ahm.... 33.32 im galls
The centner of 100 lbs.108.93 lbs. C. S.
A last for freight is estimated at 4000
lbs. 1
NICE, (SARDINIA.)
The ell i 46,77" inches.
" charge (liquid measure) of 12
rubbi, 20,75 im. galls.
The charge (corn measure) of 4 se¬
tters, 4.40 im. bush.
The quintal of 6 rubbi or 150 lbs.
103.14 lbs. C. S.
PORTUGAL.
100 lbs 101.19 lbs.
32 lbs. (1 arroba) 32.38 "
4 arrobas of 32 lbs. (1 quintal)
129.52 "
Alquiere 4.75 bush.
Mojo of grain 23.06 "
Last of salt 70.00 "
Almude of wine 4.37 galls.
The moyo (dry measure) of 15 fane-
gas, 60 Lisbon alquieres, or 240
quartos, 22.39 im bush., or
23.06 C. S. bush.
100 Lisbon alquieres.. 37.32 im. bush.
100 Oporto " ..46.50 "
The tonelada 54 arrobas.
The palmo of 8 inches... .8.62 inches
97
The pe or foot 1} palmos.
The vara, 5 palmos 43,11 in
The covado, 3 palmos, is 24| Portu-
guese, or 26.67 im. inches.
The braca .10 palmos.
The Lisbon almude (liquid meas.) of
2 pots, 12 canadas, or 48 quartillos,
3.64 im. galls., or 4.37 galls. C. S.
The barile 18 almudes.
The pipe 26 "
The tonelado 52 •'
The Oporto almude is 5.61 im. galls,
or 6.73 galls. C. S.
On March 8, 1850, the U. S. Consul
reports the almude of Portugal at 7)
galls. U. S.
100 lbs of 2 Cologne marks each,
103.11 lbs
Quintal, of 110 lbs 113.42 "
Sheffel of grain 1.56 bush.
Eimar of wine 18.14 galls
Ell of cloth 2.19 feet
Foot 12.356 inches
The ell of 25£ Prussian inches,
26.26 inches
100 ells 72.94 yards
The ohm of 2 eimers, 4 ankers, or 120
qts., 30.23 im galls, or 36.28 galls.
C.S.
The ohm of Dantzic.. 39.60 galls "
The oxhoft 3 merise
The tun (beer meas)
100 qts, or 25.19 im galls
The scheffel (corn measure) of 16
metzen, or 48 qts .. . 1.512 im bush
5J scheffels .. 1 im qr
100 " 18.89 im qr
60 " «... 1 last
The ship last 4000 Prussian lbs
The last of timber 80 cubic feet
Rubbio of grain 8.36 bush
Barile of wine 15.41 galls
100 Roman lbs, equal to ... .74.77 lbs
The foot 11.72 inches
The mercantile canna of 8 palmi
78.35 inches
The tavola censuale, 1000 square me¬
tres 11.96 square yards
The rubbio 18.484 tavoli
The wine barile, 32 boccali, 128 fog-
liette, 12.84 im. galls, or 15.41 C S
galls
16 barile 1 botte
The soma of oil, 80 boccali,
36.14 im galls
The oil barile of 28 boccali,
12.65 im galls
The rubbio of corn, 4 quarts, 22 scor-
zi, or 88 quartucci, 8.10 im bu, or
8.34 C S bu
100 lbs of 32 loths each 90.26 lbs
Chertwort of grain 5.95 bush
Vedro of wine 3.25 galls
Pood 36 lbs
The Russian foot 13.75 im inches
The Moscow foot 13.17 "
Archine (cloth meas).28.00 "
100 archines, " .. ..77.77 yards
The sagine or fathom 7 feet
The anker 2 stekars or 3 vedros
The oxhoft...: 6 ankers
10 poods 1 berkovitz
SICILY.
Cantaro grosso 192.53 lbs C S
Cantaro sottile 175.03 " "
100 lbs 70.01" "
Salma grossa of grain. .9.77 bush "
Salma generale 7.84 " "
Salma of wine 23.06 galls "
The canna. 8 palmi, 96 inches, or
81.35 in
The tonna, 4 barile, or 31.24 im galls
The pipe, 12 barile. 93.72 "
The caffiso of oil, in Messina,258 "
Or by weight 24 lbs avoir
In Palermo, oil is sold by the can¬
taro grosso.
Quintal, or 4 arrobas 101.44 lbs
Arroba 25.36 "
Arroba of wine 4.43 galls
Fanega of grain 1.60 bush
The fanega (corn meas) of 12 cele-
mines, or 48 quartillos. .1.55 im bu
100 fanegas 19f im qrs
The cahiz 12 fanegas .... 18 3 5 im bu
The burgos foot of 12 pulgados or 16
dedos 11.128 inches
The varo or Castile Ell, 3 feet or 4
palmos 33,38 inches
100 varas 92.73 yards
The cantara, or quarter arroba (wine
meas) of 8 azumbres, 32 quartillos,
3.54 im. galls
16 wine arrobas, 1 moyo, 56.64 "
The lesser arroba (oil meas) of 4
quartillos, or 100 quarterones,
2.77 im. galls
The botta, 30 wine arrobas. or 38-1 oil
arrobas
The pipe, 27 wine arrobas, or 341 oil
arrobas
The botta 95,} im galls
98
The preceding are the Castilian
standards, which are the general or offi¬
cial standards of Spain, but the local
variations are numerous, viz :
ALICANT.
100 varas 83.22 im yards
The tonelado, 2 pipes, 80 arrobas, 100
cantars 254J im galls
The caffise 6f im bush
The arroba of 24 great lbs,
27.39 lbs avoir
The arroba of 36 small lbs,
27.39 lbs avoir
The quintal 4 arrobas
The carga 10 "
BARCELONA.
The canna, 2 varas 62.25 inches
The carga, 16 cortanas, 12 arrobas,
21 \ im galls
The pipe 4 cargas
The oil carga is divided into 11 arro's
The salma, 4 quartuas.. .7.53 im bush
The carga of corn 2J quartuas
The arroba of 26 lbs, each 12 oz
21.37 lbs avoir
The quintal 4 arrobas
BILBOA.
The fanega (corn.meas), 1.65 im bush
The quintal of 100 lbs. .108 lbs avoir
The quintal macho, used in weighing
iron, is 146 lbs, or 157-§ lbs avoir
MALAGA.
The arroba (weight) 36 lbs C S
The cantara, or arroba, of 8 azumbres
3.49 im galls
The pipe of wine 118£ i;
The botta of oil.. 43 Castilian arrobas
The carga of raisins, 7 arrobas, or
177J lbs avoir
VALENCIA. •
The varra 36.16 im inches
Arroba (liquid meas) ... 2.59 im galls
Carga of wine 15 arrobas
Carga of oil 12 "
Cahiz 5.65 im bnsh
Arroba (weight) 28J lbs avoir
4 arrobas 1 quintal
3 quintals 1 carga
SAXONY.
The ell 22.30 inches
100 ells 61.96 yards
The eimer of 72 kannos,
17.81 galls C S
The ahm, 2 eimers 35.62 "
The oxhoft, 3 " 53.43
Thefass, 5 " 89.05 "
Thefuder, 12 " ....213.72 " "
The corn scheffel is 2.859 im bush, or
2.945 bushel C S
The wispel, 2 mattus, 24 scheffel, 8.58
im qrs
The last of wheat or rye oontains 6
wisp els
The last of barley or oats... 2 wispels
The centner of 110 lbs. .113.23 lbs av
100 heavy lbs equal to 128 lbs
100 light lbs equal to 102 lbs
20 Sur.at maunds or 10 Bengal factory
maunds 1 candy
One candy 746 lbs 10 oz
The aln or ell of two feet. 23.38 im in
100 ells 64.94 yards
The fathom 3 ells
The kann (liquid meas), 2 stoops, or8
quarters. 2.76 pints GS
100 kannes 69.0720 galls C S
Anker, 15 kannes, or 10.3608
Eimer, 30
Tunna, 48 "
Ahm, 60 "
Oxhufond, 90 "
Pipe, 180 "
Fuder, 360
20.7216
33.1545
41.4432
62.1648
124.3296
248.6592
The tunna (corn measure) of 2 spann,
8 fjerdingar, 32 kappar, or 56 kan¬
nes, 4.029 bush; but, as 4 kappa are
allowed to each tunna of wheat,
oats, barley or rye, for good meas¬
ure, the tunna of corn is 4J im bushs
The commercial weight is termed vic-
tualie weight.
100 lbs victtfalie 93.76 lbs avoir
The lispund 20 lbs vict. weight
The sten 32 " "
The centner 120 " "
Thewaag 165 " "
The skeppund of 20 lispunds is 400
lbs vict wt, or 375.04 lbs avoir ■
The iron or metal is 4-5 of the vict
weight
Skeppund for metal .... 300 lbs avoir
The Gefle weight exceeds Stockholip
weight 5 per cent.
99
TRIESTE.
100 123.60 lbs
Stajo of grain 4.34 bush
Orna or eimer of wine.... 14.94 galls
Ell for woolens 2.22 feet
Ell for silk 2.10 feet
TUSCANY.
Grand Duchy of Florence and Leghorn.
The quintal of 100 Tuscan lbs,
74.86 lbs avoir
The cantaro, 100 rotoli of 30 oz each,
175 lbs avoir
16 cantars .... 30 bush, or 1 chaldron
The pissata, 330 rottoli, 5772 lbs avoir
12.80 rottoli 1 ton British
The braccio of 20 soldi, 22.979 inches
100 braccia 63.83 yards
The passetto 2 braccia
The canna 5 "
The Tuscan mile 28.33 "
The barril (wine meas) of 20 fiasci
12.04 galls C S
The oil barril 7.36 im galls
The soma 2 barrili
The cogna 10 "
The stajo [corn measure], 2 mine,
2.676 im pecks
100 staja . 66 9-00 im bushs
The sacca of 3 staja 2 "
The moggio of 24 staja,
2 im qrs, or 16.50 bush C S
TURKEY.
The pik or ell is of two kinds, the
quarter pik, called halebi or archim,
used in the measurement of silks
and woolens, is 27.90 inches
The lesser pik, termed endasse, used in
the measurement of cottons and
carpets, is 27.06 inches
The pik in trade is reckoned at 27 ins
The almude [liquid meas]
1 1-7 im galls
100 almudes 115.10 "
The almude of oil weighs 8 okes
The oke of 4 chequers, or 400 drams,
2 lbs, 13 oz, 4J drams avoir
The fortin [corn measure], 4 killows,
3.84 im bush
100 killows 12 im qrs
The cantar or quintal of 44 okes, or
100 rotoli 125 lbs avoir
The preceding are Constantinople
weights. In Smyrna,
100 killows 17§ im qrs
2 killows of Smyrna equal to 3 of
Constantinople
The cantar 127.29 lbs avoir
One cantar 7^ batmans
" 45 okes
" 100 rotoli
The batman of Persian silk.. .6 okes
The cantar of cotton yarn... .45 okes
The taffee of busa silk... .610 drams
The cheque of goat wool,. 800 "
The cheque of opium 250 "
The tchekis of Smyrna If avoir
SERVIA,
A Province of European Turkey.
The rottoli of 180 drams, .. 1.27 lbs av
The oke of 400 drams. .2.83 lbs avoir
The almude [liquid meas] 1.15 im galls
The killow of corn 96 im bush
The pike 26-| inches
TURIN, SARDINIA.
The rasso or ell 23.60 inches
The mile of 800 trabucchi, 2697 yards
The Piedmontese mile 2771 "
The breuta of 6 rubbi, 14.41 im galls
The carso of oil is 10 breuti
The corn stacco of 3 staja is
3.17 im bush
The pound of marks is
5693 Troy grs
4 rubby or 100 lbs... .81.33 lbs avoir
VENICE.
100 libre peso groso, 105,17 lbs avoir
100 libbre peso sottile, 66.41 "
100 secchi 236.19 "
Moggio of grain 9.08 bush
100 braccia [woolen measure],
74.47 yards
100 braccia [silk measure],69.81 "
Aufora [liquid measure],
114 im galls, or 136.80 galls C S
100
MISCELLANEOUS TABLE
OF
FOREIGN WEIGHTS AND MEASURES.
Arrroba of Brazil.' equal to
Arroba of Buenos Ayres do
Amir or Emir, of Stuttgard do
Ahm of Hanover do
Ahm of Leipsic do
Balsam Copavia, 8 lbs do
Butt of wine do
Canado of Balsam Copavia do
Chaldron of Coal, British Provinces do
do do Cumberland .... do,
Coal, last of Hamburg do
Cheki of opium [from Smyrna].... do
Coal, a railway wagon load, Pictu do
Fax, a head, of about do
Foot, 100 cubic, of St. Domingo.... do
Honey, one gallon weighs
Imperial gallon equal to
do quarter do
do bushel do
do yard do
Linseed, one bushel do
Mudd or Maud, of Rotterdam do
Mudde of Augsburg do
Moyo of Salt [Spain] do
Modius of salt [from Ivica, Spain] do
do do [Oporto and St Ubes] do
Mass [of Antwerp,] l- of ohm do
Ohm " do
Besado of Buenos Ayres do
do of dry hides of Montevideo do
do of dry salt hides of do
do of wet salt hides of do
Picul of Hemp, of Manilla
Pounds of Austria
..100 lb
do
Antwerp
.. do
do
Bavaria
do
Belgium
.. do
do
Brussels
.. do
do
Bremen
.. do
do
Berlin
.. do
do
Hamburg
.. do
do
Malaga
.. eo
do
Netherlands..,
.. do
Pounds of
Portugal
..100 lb
do
Prussia
do
Rotterdam
do
Spain
.do
do
St. Domingo..
. do . .
do
Trieste
do
Vienna
do
do
do
do
do
do
do
do
do
do
do
do
do
equal to
do
do
do
do
do
do
32.38 pounds
25.36 do
78 gallons
41. 43 do
40 do
1 do
130 do
30 pounds
36 bushels
53 do
5100 pounds
1 76-100 do
62 cwt.
6 3-4 pounds
121-13 feet
12 pounds
1-20 gallons
8.25 bushels
1.03 do
36 inches
47 pounds
148 do
14.92 gallons
70 bushels
40 do
23 do
10 gallons
40 do
35 podnds
40 do
40 do
60 do
139-50 pounds
123 50-100
103 35-100
123 50-100
103 35-100
103 35-100
110 12-100
103 11-100
110 4-10,000
101 44-100
108 93-100
101 19-100
103 11-100
108 93-100
101 44-100
107 93-100
123 60-100
123 50-100
Confederate States
do
do
do
do
do
do
do
do
do
do
do
do
do
do
do
do
do
do
do
do
do
do
do
do
do
do
do
do
do
do
do
do
do
do
do
do
do
do
do
do
do
do
do
do
do
do
do
do
do
101
Palm of Italy, of marble equal
Quintal of France do
Salma of oil... do
Skippond of Gottonburg do
do of Gefle do
Salt, one barrel do
Yara, Spanish do
Vara of Baracoa do
Oils, Linseed, 1 gallon do
do Rapeseed, do do
do Cocoanut, do do
do Olive, do do
do Groundnut, do do
do Palm, do . . do
The palm of Marble from Carrar:
actual measurement.
to 6 inches Confederate States.
220 54-100 do
42.16 gallons do
300 pounds do
314 1-10 pounds do
3£ bushels do
8 feet do
20 feet do
7 pounds 12 oz. do
7 do 12 oz. do
7 do S oz. do
7 do 9 oz. do
7 do 9 oz. do
7 do 8 oz. do
5 iJo cubic or 9 ^ im inches by
15
102
LIST OF TABES
allowed by law and custom.
Articles.
Almonds in cases
" in casks
" in double bales,
" in bales
" in frails
" inceroons...
" in bags
Alum in bags
" in casks
Anvils in casks
Bristles in casks
Butter,weighing from 80 to 100 lb in kegs
Black plate in boxes
Candles in boxes
Candy, sugar in boxes
Cheese in hampers....
" in baskets
" in boxes
" in casks or tubs
Cassia in boxes
" in mats
Chocolate in boxes
Coffee in bags
" in bales
" in casks
" in ceroons
" in boxes
Cinnamon in boxes
" in bales
Cocoa in bags
" in casks
" in ceroons
" in baskets
Cloves in casks
" in bags
Cotton in bales
" in ceroons ....
Composition spikes or nails in casks
Copper in casks
Copperas in casks
Corks in small bales .
" in large bales.
" in double bales
Cordage, Twine in boxes...
" " in casks....
" " in bales....
Currants in casks
" in boxes...
By Law.
8 per cent.
10
10
10 "
20 "
10 per cent.
2
3
12
1 per cent.
10
2 per cent.
i! "
8 "
8 "
12 per cent.
3
By Custoji.
8 per cent.
15 "
8 lb. each.
41b "
10 per cent.
10 "
4 "
5 lb. each.
10 per cent.
90 lb. each.
10 per cent.
18 lb. each.
8 lb. "
15 per cent,
actual.
5 9 per cent, or 11-2 lb.
I for 4 mats.
0 per cent.
15
actual.
G per cent.
2 lb. each.
121b. "
41b. "
10 per cent.
5 lb. each.
81b. "
16 1b. "
15 per cent.
12
10
103
Articles.
Figs in boxes
" in mats
" in frails
" in drums
" in casks
Fish, Dry in casks
" " in boxes
Flax in bobbins
Gunpowder in casks
" in J casks
" in casks
Glue in boxes
" in casks
" from Canton in boxes
Hemp, Manilla .in bales
" Hamburg. Leghorn, Trieste,in bales
Indigo in cases
" > in barrels
" Jn other casks
" in ceroons
n bags
n mats
n boxes
n boxes
n packs
n yellow mats.
n casks
n kegs
n hhds
n casks
n casks
n casks
n casks
n casks
n bags
n casks
n casks
n casks
n casks
n bales
n bags
n doub.bags..
n casks
n bags
n boxes
n casks
n boxes
n bales
n jars
n boxes
n casks
n frails
n drums
n casks
Iron, Sheet
" Hoop
" Russia Sheet
•Jalap
Lead, pigs, bars, sheets.
" White, in oil
" dry
Red, dry
" in oil
Shot
Nails
Ochre, dry .
" in oil.
Paris white.
Pepper
Pimento
Plums . .
Prunes
Paper..
Raisins.
Rice
By Law.
12 per cent.
15 "
10 "
3
3 "
8 per cent.
12 per cent.
5
2
16 per cent
3
By Custom.
10 per cent.
4 "
4 "
8 »
12
12 "
12
3 to 3£ lb each.
23 lbs each.
9
5 "
15 per cent.
20 •<
11 "
6 lbs. each,
no allowance.
15 per cent.
14 to 28 lb each.
12 lbs. each.
3 per cent.
8 "
100 lbs. each.*
6 per cent.
5 "
10
3
3 "
10 "
12 "
10 "
4 lbs. each.
8 per cent.
12
8 "
5,6,7&S lb. ea,
18 lbs. each.
15 per cent.
12
ii
4
Li
10
"
10
ii
*Extra allowance for hogsheads.
104
Articles.
Salts, Glauber in casks....
" Epsom in casks....
Segars in boxes ...
" in casks....
Shot in casks. ...
Snuff in casks. ..,
" in boxes ..
Soap in boxes ..
Spanish Brown, dry in casks...
" " in oil in casks...
Spikes in casks...
" in bags...
Steel , in casks...
" incases..
" in bundles
" from Trieste, in large size . .in boxes..
" " in 2d size in boxes..
Sheet iron in casks. ..
Sugar, Candy in boxes..
" " in tubs
" : in bags ....
" in boxes ...
" in casks
" in barrels..
" in mats ,
" in ceroons .
" in canisters.
Starch, from Bremen, weighing
62 lbs each in boxes ...
Tallow in bales
" in casks....
" in ceroons.
" in tubs
Tea, Bohea in chests*..
" Green, 70 lbs and over... .in boxes ...
" other, between 50 and 70 lb,in boxes ...
" " of 80 lb in boxes
" " over 80 lb in boxes ...
Tobacco, Leaf in bales
" " with extra cover, .in bales....
" •' in boxes
Twine in casks
" in boxes ...,
" in bales
Whiting in casks
Wire in casks
Wool inhales
By Law,
8 per cent
18 per cent
18 "
3 "
10 per cent
5 per cent
15
12 "
20 lb each
18 lb each
20 lb each
22 lb each
10 per cent
5 per cent
12 per cent
3 per cent
By Custom.
11 per cent.
12 "
15
actual tare.
12 "
12 "
il lbs. each.
lOf lb. "
15 per cent.
15 "
10
40 lbs. each.
131b. "
8 per cent.
12 "
8 "
15
22 lbs. each.
8 lb each.
10 lb "
15 per cent.
15 "
10 "
8 "
3 "
*Chest, so called, as now imported, but in reality quarter chest.
ACTS OF CONGRESS.
AN ACT
to continue in force certain laws of the united states of america.
Be it enacted by the Confederate States of America in Congress
assembled, That all the laws of the United States of America, in
force and in use in the Confederate States of America'on the first
day of November last, and not inconsistent with the constitution
of the Confederate States, be and the same are hereby continued
in force until altered or repealed by the Congress.
Adopted, Februai-y 9, 1861
AN ACT
to define the limits of the port of new orleans, and for other purposes.
The Congress of the Confederate States of America do enact, That the
Port of New Orleans, in the State of Louisiana, shall embrace and
include all the waters, inlets and shores, on both sides of the Mis¬
sissippi river within-the whole parish of Orleans, that part of the
parish of Jefferson on the right bank of said river to the upper line
of the Destrehans canal, and that portion of the said parish of Jef¬
ferson on the left bank of the river Mississippi to the upper limits
of the town or faubourg of Hurtsville. That the ports of delivery
known as Bayou St. John's, Lake Port, and Port Pontchartrain,
and the customs officers authorised therefor, be and the same are
hereby abolished and discontinued, and all the waters, inlets and
shores, embraced within the limits of said ports be added to and
included in the port of New Orleans.
Approved, May 14, 1861.
106
AN ACT
to prohibit tiib exportation op cotton prom the conpederate states,
except through the seaports op said states; and to punish persons
offending therein.
Section 1„ The Congress of the Confederate States of America do
enact, That from and after the first day of June next, and during „
the existence of the blockade of any of the Ports of the Confede¬
rate States of America by the government of the United States, it
shall not be lawful for any person to export any raw cotton or
cotton yarn from the Confederate States of America, except
through the seaports of the said Confederate States; and it shall
be the duty of all the marshals and revenue officers of the said
Confederate States to prevent all violations of this act.
Sec. 2. If any person shall violate or attempt to violate or
evade the provisions of the foregoing section, he shall forfeit all
the cotton or cotton yarn thus attempted to be illegally exported,
for the use of the Confederate States; and in addition thereto, he
shall be guilty of a misdemeanor, and on conviction thereof shall
be fined in a sum not exceeding five thousand dollars, or else im¬
prisoned in some public jail or penitentiary, for a period not
exceeding six months, at the discretion of the court, after convic¬
tion upon trial by a court of competent jurisdiction.
Sec. 3. Any person informing as to a violation or attempt to
violate the provisions of this act, shall be entitled to one-half the
proceeds of the articles forfeited by reason of his information.
Sec. 4. Any justice of the peace, on information under oath
from any person of a violation or attempt to violate this act, may
issue his warrant and cause the cotton or ^cotton yarn specified in
the affidavit to be seized and retained until an investigation can
be had before the courts of the Confederate States.
Sec. 5. Every Steamboat or railroad car which shall be used
with the consent of the owner or person having the same in
charge, for the purpose of violating this act, shall be forfeited in
like manner to the use of the Confederate States. But nothing in
107
this act shall be so construed as to prohibit exportation of cotton
to Mexico through its co-terminous frontier.
Approved, May 21, 1861.
AN ACT
to declare and establish the free navigation of the mississippi river.
Section 1. The Congress of the Confederate States of America do
enact, That the peaceful navigation of the Mississippi Kiver is
hereby declared free to the citizens of any of the States upon its
borders, or upon the borders of its navigable tributaries; and all
ships, boats, rafts or vessels may navigate the same, under such
regulations as may be established by authority of law, or under
such police regulations as may be established by the States within
their several jurisdictions.
Sec. 2. Be it further enacted, All ships, boats or vessels which
may enter the waters of said river within the limits of this Confed¬
eracy, from any port or place beyond the said limits, may freely
pass with their cargoes to any other port or place beyond the limits
of this Confederacy without any duty or hindrance, except light-
money, pilotage, and other like charges; but it shall not be lawful
for any such ship, boat or vessel, to sell, deliver, or in any way
dispose of her cargo, or land any portion thereof for the purpose
of sale and delivery within the limits of this Confederacy; and in
case any portion of such cargo shall be sold or delivered, or landed
for that purpose in violation of the provisions of this act, the
same shall be forfeited, and shall be seized and' condemned
by a proceeding in admiralty before the court having jurisdic¬
tion of the same in the district in which the same may be
found; and the ship, boat or vessel, shall forfeit four times
the amount of the value of the duties chargeable on the said
goods, wares, or merchandise so landed, sold or disposed of
in violation of the provisions of this act, to be recovered by
a proper proceeding in admiralty before the said court, in the
district in which such ship, boat or vessel may be found, one-half
108
for the use of the collector of the district who shall institute and
conduct such proceeding, and the other half for the use of the
Government of the Confederate States; Provided, That if any such
ship, boat or vessel shall be stranded, or from any cause become
unable to proceed on its voyage, the cargo thereof may be landed
and the same be entered at the nearest port of entry, in the
same manner,as goods, wares and merchandise regularly consigned
to said port; and the person so entering the same shall be entitled
to the benefit of drawback of duties or of warehousing said goods,
wares and merchandise, as provided by law in other cases.
Sec. 3. And be it further enacted, If any person having the charge
of or being concerned in the transportation of any goods, wares or •.
merchandise, upon the said river, shall, with intent to defraud the rev¬
enue, break open or unpack within the limits of the Confederate States,
any part of the merchandise entered for transportation beyond the
said limits, or shall exchange or consume the same, or with like
intent shall break or deface any seal or fastening placed thereon
by any officer of the revenue, or if any person shall deface, alter
or forge any certificate granted for the protection of merchandise
transported as aforesaid, each and every person so offending shall
forfeit and pay five hundred dollars, and shall be imprisoned not
less than one nor more than six months, at the discretion of the
court before which such person shall be convicted.
Sec. 4. Be it further enacted, In case any ship, boat or vessel shall
enter the waters of the said river within the limits of the Confederate
States, having on board any goods, wares and merchandise subject
to the payment of duties, and the master, consignee or owner shall
desire to land the same for sale or otherwise, it shall be lawful to
enter the said goods, wares and merchandise at any port of entry,
in the same manner as goods, wares and merchandise regularly con¬
signed to the said port, or to forward them under bond or seal, ac¬
cording to the regulations customary in such cases, when consigned
to any port or place beyond the limits of this Confederacy; and on
payment of the duties on said goods, to obtain from the collector a
109
license to land the same at any point on the river; and when
goods, wares or merchandise shall be entered as aforesaid, the
owner, importer or consignee shall be entitled to the benefit of
drawback of duties or of warehousing the said goods, wares and
merchandise, as is provided by law, upon complying with all the
laws and regulations which apply to cases of entry for drawback
or warehousing respectively.
Sec. 5. Be it further enacted, When any such ship, boat or vessel,
having on board goods, wares and merchandise subject to the
payment of duties, as set forth in the fourth section, shall arrive at
the first port of her entry of the Confederate States, the master or
person in command of such ship, boat or vessel shall, before he
pass the said port, and immediately after his arrival, deposit with
the collector a manifest of the cargo 011 board subject to the pay¬
ment of duties, and the said collector shall, after registering the
same, transmit it, duly certified to have been deposited, to the
officers with whom the entries are to be made, and the said collector
may, if he judge it necessary for the security of the revenue, put
an inspector of the customs 011 board any such ship, boat or vessel,
to accompany the same until her arrival at the first port of entry
to which her cargo may be consigned; and if the master or person
in command shall omit to deposit a manifest as aforesaid, or refuse
to receive such inspector on board, lie shall forfeit and pay five
hundred dollars, with costs of suit, one-half to the use of the
officer with whom the manifest should have been deposited, and the
other half to the use of the collector of the district to which the
vessel was bound: Provided, however, That until ports of entry
shall be established above the city of Vicksburg, on the Mississippi
River, the penalties of this act shall not extend to the delivery of
goods above that port by vessels or boats descending said river.
Approved, February 25, 1861.
16
110
AN ACT
to modify the navigation laws and repeal all discriminating duties
on ships or vessels.
Section 1. The Congress of the Confederate States of America do
enact, That all laws which forbid the employment in the coasting
trade of all ships or vessels not enrolled or licensed, and also all
laws which forbid the importation of goods, wares and merchandise
from one port of the Confederate States to another port of the
Confederate States, or from any foreign port or place, in a vessel
belonging wholly or in part to a subject or citizen of any foreign
state or power, are hereby repealed.
Sec. 2, All laws which impose any discriminating duty on the
tonnage of ships or vessels owned by any subject or citizen of any
foreign slate- or power, or upon goods, wares or merchandise
imported in any such ship or vessel, are hereby repealed.
Approved, February 26, 1861.
AN ACT
to authorize the secretary of the treasury to establish additional
ports and places of enrty 'and delivery, and appoint officers
therefor.
Section 1. The Congress of the Confederate States of America do
enact, That the Secretary of the Treasury be and he is hereby
authorized and empowered to establish such ports of entry and
delivery of goods, wares and merchandise as in his judgment may
be necessary for the proper collection of the customs and the,
enforcement of the revenue laws of the Confederate States; and
that he have power to change, alter and abolish such ports and
places of entry and delivery at any time when the public interests
may require it.
Sec. 2. Be it f urther enacted, That the Secretary ,of the Treasury
be and lie is hereby authorized and empowered to appoint suitable
persons as collectors of the customs at such ports and places of
entry and delivery, under such regulations and with such salaries
as he may from time to time prescribe and establish.
Approved, February 28, 1861.
Ill
EXPORT DUTY ON COTTON.
AN ACT
to raise money for the support of the government, and to provide for
the defence of the confederate states of america.
/
Sec. 5. From and after the first day of August, 1861, there shall
he levied and collected and paid, a duty of one-eighth of one
cent per pound on all cotton in the raw state exported from the
Confederate States, wjhich duty is hereby specially pledged to the
due payment of interest and principal of the loan provided for in
this act; and the Secretary of the Treasury is hereby authorized
and required to establish a sinking fund to carry into effect the
provisions of this section: Provided, however, That the interest
coupons, issued under the second section of this act, when due,
shall be receivable in payment of the export duty on cotton:
Provided, also, That when the debt and interest thereon herein'
authorized to be contracted shall be extinguished, or the sinking
fund provided for that purpose shall be adequate to that end, the
said export duty shall cease and determine.
Approved, February 28, 1861.
AN ACT
to repeal so much of the laws of the confederate states of america
as prohibit the introduction of liquors, except in casks or vessels
of or above certain named capacity, and for other purposes. v
Section 1. The ^Congress of the Confederate States of America do
enact, That all laws and parts of laws which prohibit the importa¬
tion into this Confederacy of beer, ale or porter, or distilled spirits,
except in casks or vessels not below certain prescribed capacities;
also, all laws requiring loaf and refined sugars to be brought in, in
vessels of a certain tonnage, and in packages of certain sizes, be
and the same are hereby repealed. And hereafter it shall be lawful
to import the same, subject to the payment of the duties prescribed
by law, in such quantities as the importer shall choose.
Approved, March 5, 1861.
112
AN ACT
to provide for the registration of vessels owned in whole or in part
by citizens of the confederate states.
The Congress of the Confederate States of America do enact,
That all vessels, wherever built, one-fourth or more of which shall
be owned by a citizen or citizens of the Confederate States, and
commanded by a citizen thereof, shall be registered as a vessel of
the Confederacy at the custom-house thereof: Provided, That a
majority in interest of the owners shall consent to such registration,
and such vessels be not registered elsewhere.
Approved, March 6, 1861.
AN ACT
to regulate foreign coins in the confederate states.
Section 1. The Congress of the Confederate States of America do
enact* That all laws and parts of laws now in force for the regula¬
tion of the mint and branch mints of the United States, and
for the government of the officers and persons employed therein, •
and for the punishment of all offences connected with the mint or
coinage of the United States, shall be and they are hereby
declared to be in full force in relation to the mints of New Orleans
and Dahlonega.
Sec. 2. That all laws now in force in reference to the coins of
the United States, and the striking and coining of the same, shall,
as far as applicable, have full force and effect in relation to the
coins therein authorized, whether the said laws ai'e penal or
otherwise, and whether they are for preventing counterfeiting or
debasement; for" protecting the currency; for regulating and
guarding the process of striking and coining and the preparations
therefor; or for the security of the coin, or for any other purpose.
Sec. 3. That the silver coins issued in conformity with the law
of the United States of twenty-first of February and third of March,
eighteen hundred and fifty-three, shall be legal tenders in payment
113
of debts for all sums not exceeding- ten dollars, all laws to the
contrary notwithstanding.
*Sec. 4. That the following foreign gold coin shall pass current
as money within the Confederate States of America, and be
receivable for the payment of all debts and demands at the following
rates, that is to say: The sovereign of England, of no less a weight
than five pennyweights and three grains, and of the fineness of
(915J) nine hundred fifteen and one-half thousandths, shall be
deemed equal to four dollars and eighty-two cents; the Napoleon,
of the weight of not less than (4 dwts., 3' grs.) four penny weights
three grains and one-half, and of a fineness of not less than (899)
eight hundred ninty-ninth thousandths, shall be deemed equal to
three dollars and eighty-two cents; the Spanish and Mexican
doubloons, of no less a weight than (11 dwts., 8| grs.) seventeen
pennyweights eight grains and one-half, and of the fineness of not
less than (899) eight hundred ninty-ninth thousandths, shall be
deemed equal to fifteen dollars and fifty-three cents.
Sec. 5. That the following silver coins shall pass current as
money within the Confederate States of America, and be received
in payment for all debts and demands at the following rates, that
is to say: The American dollar, (412| g.) four hundred twelve and
one-half grains, and the dollar of Mexico, of not less than (891)
eight hundred ninty-seventh thousandths in fineness, and (415 g.)
four hundred fifteen grains in weight, shall be deemed equal to one
dollar and two cents; the five-franc piece, of not less than (900)
nine hundred thousandths in fineness and (384J three hundred
eighty-four grains in weight, shall be deemed equal to ninty-five
cents.
Be it further enacted, That all laws and parts of laws inconsistent
with this act be and the same are hereby repealed.
Approved, March 14, 1861.
*Sincc repealed.
114
AN ACT
to provide for the payment of light money in the confederate states.
The Congress of the Confederate States of America do enact, That a
duty of five cents per ton, to be denominated "Light Money,"
shall be levied and collected on all ships or vessels which, after
the first day of May next, may enter the seaports of the Confede¬
rate States from any seaport, to be collected in the manner here¬
tofore provided by law as to tonnage duties: Provided, however,
That on all vessels trading regularly between ports of the Confed¬
erate States, the said duties shall not be levied and collected
oftener than once in every three months.
Approved, March 16, 1861.
AN ACT
to exempt" from duty certain articles of merchandise therein named.
Section 1. The Congress of the Confederate States of America do
enact, That the Secretary of the Treasury is hereby authorized
and empowered to remit the duty in all cases where commodities
were bona fide purchased or contracted for on or before the 18tlr
of February last, within the late United States, where the importer
has not been able to comply with the provisions of the act to
define more accurately the exemption of certain goods from duty,
which required that the goods, wares and merchandise should
have been actually laden on board of the exporting vessel or con¬
veyance destined for any port in this Confederacy on or before
the 15th day of March in the present year: Provided, Such testi¬
mony is furnished the Secretary of the Treasury by the importer,
that it was impossible to Comply with the provisions of said act,
and also that the demand and collection of said duty has operated
injuriously to him or them beyond the commercial effect upon arti¬
cles of consumption by the imposition of duties.
Sec. 2. And he it further enacted, That all books, pamphlets, and
tracts, and other publications printed and published by any church
115
or benevolent society, whose organization extends to and embraces
citizens of the Confederate States, shall be free and exempt from
duty.*-
Sec. 3. And be it further enacted, That all facts herein required
to exist in order to entitle a party to the benefits of this act, shall
be established to the satisfaction of the Secretary of the Treasury,
in a manner to be prescribed by him.
Approved, March 15 1861.
* Repealed by Tariff Act of 21st May, 1S61.
AN ACT
to authorize the transit of merchandise through the confederate
states.
Section 1. The Congress of the Confederate States of America do
enact, That goods, wares and merchandise imported from any for¬
eign country, into the Confederate States, destined for any for¬
eign country, may be entered and have transit through the Con¬
federate States free of duty, subject to such regulations as the
Secretary of the Treasury from time to time shall make; and the
said Secretary of the Treasury shall have power to make such
regulations as he may deem expedient for the safety of the reve¬
nue and for the public convenience, which regulations may be en¬
forced in the manner prescribed by law as to other regulations in
relation to the revenue.
Approved, March 15, 1861.
RECENT CIRCULAR INSTRUCTIONS
OF THE
TREASURY DEPARTMENT,
RELATIVE TO
COMMERCE, NAVIGATION, AND THE REVENUE.
CIRCULAR INSTRUCTIONS NO. 1.
REGULATIONS RELATIVE TO IMPORTATIONS FROM PLACES ABOVE THE
CONFEDERATE STATES, BY VESSELS NAVIGATING THE MISSISSIPPI AND
OTHER RIVERS.
All steamboats or other vessels navigating the River Missis¬
sippi, destined for ports or places within the Confederate States,
on arrival within the territory of the Confederate States of Amer¬
ica, from any port or place beyond the northern limits thereof,
shall come to at the port of Norfolk,* otherwise known as Nelm's
landing, in the State of Mississippi, and the master or person in
command of every such vessel, shall make due report of the arri¬
val of the said vessel, by exhibiting to the Revenue officer at said
port, duplicate manifests of the whole cargo, declaring the name
of the vessel, name of master, where from, the port of destination,
and a full particular description of said cargo; and shall obtain
from the Revenue officer a certificate endorsed on one of the said
* By the extension of the Confederacy, in lieu of the port of Norfolk, these regulations will ap¬
ply to the port established on the river nearest the frontier of the Confederate States.
117
manifests, of the fact of its exhibition, and shall le„ave with the said
officer the duplicate of the same.
It shall be the duty and is hereby required of the Collector or chief
revenue officer at the port of Norfolk, to board at all hours of the
day and night, either in person or by deputy, in the person of a
customs officer, all vessels entering the Confederate States by the
river Mississippi from any place above the limits of the Confeder¬
acy on said river or its tributaries, for the purpose of receiving
the report of the master or commander, as hereinbefore required
to be made to him, and to demand of said master or commander
duplicate manifests containing the particulars before mentioned,
and on a compliance with this demand to certify on each of such
manifests as follows-
Port of
day of 18
I certify this to be the original (or duplicate as the case may
be) manifest of the of
master, bound for
exhibited to me this date.
A. B.
Revenue officer,
and to return to the said master or commander the original mani¬
fest, retaining the duplicate, which shall be forwarded by him, by
the shortest route, to the Collector of the port of final destination
of said vessel, having first registered the same in a book to be
kept by him for that purpose, in the following form:
BOARDING AND MANIFEST REGISTER.
DATE
"WHEN
BOARDED.
Should the whole or any portion of the cargo of any vessel enter¬
ing the waters of the Confederate States as aforesaid, being coin-
II
CLASS AND
NAME
OP VESSEL.
WHERE FROM, i WIIERE BOUND.
GENERAL
CARGO.
118
posed of goods, wares or merchandise exempted by law from the
payment of duty, be intended to be landed at places other than ports
of entry or delivery within the limits of the Confederacy, such land¬
ing shall be permitted on the commander or master exhibiting to the
first revenue officer, in addition to the manifest before required, a
schedule, in duplicate, of the articles intended to be so landed,
which shall describe the goods, the quantity and value, the name
of the consignee, and the place where they are to be landed; and
receiving a permit endorsed on the original schedule, (which it is
hereby made the duty of the boarding officer to furnish on the
foregoing requisites being complied with,) and this permit shall
be in the following form:
Eort of
day of 18
Permission is hereby given to land the goods described by
entries in this schedule at the
places designated therein.
A. B.
Revenue officer.
The original schedule, with the permit endorsed, being returned
to the master, the duplicate shall be retained and filed in the office
of the revenue officer, after having been first recorded, in a book
to be kept by him for that purpose, detailing all the particulars
stated in the original schedule; and a copy of this record, ren¬
dered to the Treasury Department monthly, shall form an abstract
of the free goods imported through the port of Norfolk.
FLATBOATS.
All flatboats with coal in bulk, intended to be landed at places
within the limits of the Confederate States other than ports of
entry or delivery, may be permitted to land said cargo, on the
master or commander complying with the following regulations,
to-wit:
A schedule setting forth the name of the boat, name of the
119
owners, master, where .from, quality, quantity and value of the
coal, and the fact of its being intended to be landed at places
other than ports of entry or delivery, shall be prepared by the
master or commander in duplicate, and presented to and verified
by oath before the Collector or chief revenue officer at the port of
Norfolk, whose duty it shall be to estimate on both the original and
duplicate, the duties due on the quantity declared and further as¬
certained by the cubic measurement, to be made by a competent
officer appointed for that purpose, residing at said port, and on
the duty thus assessed and ascertained being paid to the said
revenue officer, this officer shall endorse on the original schedule
a certificate of such payment and a permit to land the cargo at
any place other than ports of entry or delivery.
It shall be the duty of the revenue officer at the port of Norfolk
to retain in his office the duplicate schedule received, to record the
same, detailing all the particulars, and to render monthly a copy
of the record as an abstract to the Treasury Department, and also
to account for and deposit all moneys received by him for duties
from this source in accordance with the provisions of existing
laws and the instructions of the Secretary of the Treasury.
OTHER VESSELS WITH CARGOES FOR INTERMEDIATE PORTS.
Should any portion of the cargo of vessels arriving as afore¬
said, composed of dutiable or free articles be destined to ports of
entry or delivery within the Confederate States, other than the port
of final destination of said vessel, permission may be obtained to
land the same under the following regulations, viz:
The master or commander shall present to the revenue officer
at the port of Norfolk, a schedule in triplicate of said goods,
describing them by marks and numbers, number of packages and
contents, corresponding with the description in the general manifest
of the vessel, also stating the consignee and name of the port of
destination of the merchandise.
Should the merchandise as aforesaid be intended to be landed at
120
more than one intermediate port, then separate schedules of the
goods destined for each port, to be made out in triplicate, with all
the particulars hereinbefore required, shall be presented as afore¬
said. And it shall be the duty of the revenue officer to certify
on each of said schedules the fact of presentation, and also on the
original to endorse his permission for the vessel to proceed to and
land at the port or ports designated, the goods described in said
schedule. The original shall be then returned to the master or
commander, the triplicates forwarded as promptly as possible by the
shortest route to the principal revenue officer of each port at which
the goods are intended to be landed, and the duplicate retained in
his office and recorded in a book prepared for that purpose, in the
following form:
CLASS AND
PORT
MARKS
DESCRIPTION
DATE.
NAME
MASTER.
WHERE FROM.
OF
AND
OF
OF VESSEL.
LANDING.
NUMBERS.
MERCHANDISE.
and a transcript of this record shall be rendered monthly to the
Treasury Department.
ON ARRIVAL AT INTERMEDIATE PORTS.
On the arrival of the vessel at each port designated in the schedule
as aforesaid, the master or commander shall present to the chief
revenue officer the original schedule, and receive a general permit
to land the goods, upon their being duly entered and special landing
permits issued as now provided by law for the landing of imported
merchandise. Should, however, the vessel arrive at said ports after
or before the business hours of the Custom-House, or should other
circumstances render it necessary, the master or commander shall
be permitted to deposit the goods intended to be landed either in
a bonded warehouse or in the custody of a customs officer, on
receiving a receipt from either the Government officer in charge of
the warehouse in which they are deposited, or of the customs
officer into whose custody they are delivered, which receipt shall
121
contain all the particulars detailed in the-schedule; and the said
original schedule shall he surrendered to the person with whom the
merchandise is deposited, and by him be delivered to the chief
revenue officer as soon as the opening of the Custom House will
admit.
. -It shall be the duty of the chief revenue officer at such interme¬
diate ports at which goods may be landed on the schedule endorsed
by the revenue officer at the port of Norfolk, as hereinbefore
provided, to keep a correct and particular record of the same,
shewing the date of importation, class and name of the vessel,
name of the master, where from, marks, numbers and description
of merchandise, the value and duty assessed thereon, and whether
the same has been entered for consumption or warehousing, and to
render monthly to the Treasury Department a transcript of this
record as an abstract of such importations; and in case any of the
goods deposited in warehouse under the provisions of these regu¬
lations shall remain unclaimed, a return of the same with the
foregoing particulars shall be rendered as a supplement to such
monthly return. And all moneys received for duties shall be
accounted for and deposited as now provided by law, or as the
Secretary of the Treasury may direct.
, ON ARRIVAL AT PORT OF FINAL DESTINATION.
On the arrival of the vessel at the port of final destination, the
master or commander shall make due entry at the Custom House
by delivering his original manifest, together with, all schedules
endorsed with the permits to land at intermediate ports, and the
receipts of officers to whom any goods may have been delivered,
or any other documents shewing the disposition of any portion of
the cargo, and the residue of the cargo shall be landed on permits
similar to those provided by law for the landing of imported
merchandise; and the total cargo, as shown by the original man¬
ifest, shall be delivered at this port, with the exception of such as
is shown by the documents presented at time of entry to have
been landed elsewhere, under the penalties now provided by law
122
fox- discrepancies existing in the cargoes of vessels arriving from
foreign ports.
In order to relieve vessels in this branch of importing trade from
embai*assments, all goods imported therein remaining unclaimed, or
for which no entry shall be made or permit granted within twenty-
four hours after arrival, may be taken possession of by the Collector
and deposited in a bonded warehouse on a general permit to be
issued by him for that purpose.
To afford further facilities in the event of vessels in this trade
arriving at the port of final destination before the opening, or after
the closing of the Custom House for the day, and a necessity exist
for discharging the cargo, it shall be lawful to deposit the same or
any part thereof, at the risk and expense of said vessel, on the
levee, in the charge of the inspection service of the customs, or in
any bonded warehouse at the port, such portion of said cargo as
may be practicable, the master or commander of the vessel obtaining
for the goods so deposited a receipt from the inspection officer on
the levee, or the customs officer in charge of the warehouse, which,
receipt shall be delivered to the Collector of customs as soon
thereafter as the business hours of the Custom House, at said port
will permit.
Any goods, wares or merchandise imported as aforesaid, may
be entered at the port of destination on the presentation to the
Collector of the bill or bills of lading, together with the other docu¬
ments now required bylaw on the entry of imported merchandise, be¬
fore and in anticipation of the arrival of the importing vessel, and the
necessary permits for the landing shall issue on the completion of
these entries.
And on the presentation of these permits to the surveyor, if
shall be his duty and is hereby required of him, (if the vessel by
which the goods are imported shall have arrived at the port,) to
detail an inspector of the customs to superintend the landing of'
the merchandise described therein, and such landing is authorized
before entry has been made by the importing vessel at the Custom
123
House, when the interest of commerce or circumstances attending
such arrival shall render it necessary. It must, however, he
distinctly understood, that it is unlawful to discharge any portion
of the cargoes of these vessels, except under the supervision and
inspection of a customs officer.
APPRAISERS' SAMPLES, EXAMINATIONS, &c.
In discharging the cargoes of these vessels, it shall be the duty
of the discharging officer to either send all the samples as desig¬
nated on permit to the appraisers' store, or retain the same on
the levee for examination, in accordance with the directions to this
effect declared in the permit.
And for the convenience of commerce, it is hereby required that
all distilled spirits and wines in casks, imported from any foreign
port or place shall be examined by samples taken from the number
of packages designated on the invoice, entry and permit, for exam¬
ination, which samples shall not exceed in quantity four ounces each.
And the examination of all other goods as may be deemed
practicable by the Collector, shall be made by the appraisers on the
levee or place of landing, and such examination shall have the
same validity as if made at the appraisers' store.
The quantities of dutiable merchandise shall be ascertained as
provided by law, by either gauge, weight or measure, but the
quantities of all goods exempt by law from the payment of duty
shall be taken as that declared in the entry of the same at the
Custom House.
IMPORTATIONS BY RIVERS AND WATER COURSES OTHER THAN THE
MISSISSIPPI.
The master or commander of all vessels entering the territorial
limits of the Confederate States of America, by rivers other than
the Mississippi, shall be obliged to come to at the first port on the
river by which the said vessel enters the territorial limits, and to
report to the chief revenue officer residing thereat, and there to
comply with all the regulations heretofore provided for vessels
124
entering by way of the river Mississippi and arriving at the port
of Norfolk, and the duties required by these regulations to be per¬
formed by the Collector or revenue officer at the said port of
Norfolk, shall be performed in all particulars by the revenue officers
at the said frontier ports on such other rivers.
CLEARANCES. '
Before the departure of any vessel navigating the Mississippi
or other rivers, destined to a foreign port 01* place beyond the.
northern limits of tlie-Confederate States of America, the master,
or person having charge thereof shall deliver to the Collector or
chief officer of the customs, at the port from which such vessel is,
about to depart, a manifest of the cargo on board the same, in
the form and verified in the manner now provided by law for ves¬
sels to a foreign port, and obtain from the said Collector a clear¬
ance in the following form:
Confederate States of America,
District of
Port of 18
These are to certify to all whom it doth concern, that
master or commander of the
, of bound for
, hath entered and cleared his said
vessel according to law.
Given under my hand and seal, at
the Custom House of
this day of 18
Collector.
It shall be permitted to vessels engaged in the navigation and
commerce provided for by these regulations, after clearance, to'
take on board, at the port of original departure or any other port
or place within the limits of the Confederacy, any goods, wares or
merchandise, and to proceed therewith to a destination beyond the
Confederate limits, on delivering to the Collector or chief revenue
125
officer at tlie port of Norfolk, on the river Mississippi, or at the
port nearest the frontier of the Confederacy on any other river, a
schedule describing all'the goods on board, the quantity, value
and destination, not declared in the manifest delivered at the
time of clearance at the Custom House of the original port of
departure; and the schedule thus received shall be transmitted by
the revenue officer receiving the same, by tli,e shortest route, to the
Collector of customs at the port from which the vessel may have
originally cleared.
In order that the service herein provided for may be properly
rendered, it shall be the duty, and it is hereby required, of the
Collector or chief revenue officer at the port of Norfolk, or at the
other frontier ports at which masters of outward bound vessels are
required to deliver schedules, to board all vessels bound for places
beyond the Confederate limits, in the same manner and at the
hours as is hereinbefore provided for inward bound vessels.
Treasury Department, Marcl* 6th, 1861.
18
CIRCULAR INSTRUCTIONS TSTo. 8,
SUPPLEMENTARY TO CIRCULAR. INSTRUCTIONS No. 1.
REGULATIONS relative to the Entry of Fn+iol)Ie Merchandise, imported hy the
River Mississippi, from places ehove the limits of the Confederate States, and
j Funded <o he landed at yhcrsmhcf f an Forts of Entry or lelivery.
1. PuLi-bio mer^h v d's- imported from nny foreign port or
place Loy:i dthe m.rtl ern limbs of tli: Confederate States, by the
Sivcr Mississippi, into said Confederate States, and intended to be
landed at plantations or places on said river, other than ports of
entry or delivery, may be entered for the payment of duties, and
be delivered at the places of destination, under the following reg¬
ulations:
2. The master or person in command of any steamer or other
vessel, entering the Confederate States of America by way of the
River Mississippi, having on board any goods, wares or merchan¬
dise, subject to duty, bona fide purchased for the use of, and des¬
tined for plantations, or persons located on or near the coast of
said river, and intended to be landed at such plantations, or other
places, the same not being either ports of entry or delivery, shall,
in addition to the manifest now required by the Circular Instruc¬
tions of this Department, to be exhibited to the Collector at the
Port of Norfolk,* deliver to the said Collector in duplicate, an ac¬
count and entry in the following form, together with the original
bills or invoices of the purchase of said goods:
ACCOUNT AND ENTRY.
Account and entry of dutiable merchandise, purchased and in¬
tended to be landed at the places herein stated, having been
* In lieu of the port of Norfolk, these regulations, since the extension of the Confederate
limits, will apply to the port established on the river nearest the frontier.
127
imported in the of
whereof is master, bound
for
Delivered this day of 18
fcH
S
MARKS AND
PACKAGES AND
>5
ft
OWNER OR
PLACE OP
Eh
ft
eh
W
©
>5
NUMBERS.
CONTENTS.
£
P
ft
CONSIGNEE.
DESTINATION.
<
EH
eh
P
<
<
p
C?
>
ft
ft
8. On the delivery of this account to the said Collector, it shall
he his duty to examine the same, by the bills or invoices of the
purchases presented, and, finding the description, quantity and
value of the goods to be correctly stated, to assess and estimate
the duty on both the original and duplicate, and on the payment to
him of the amount of such duty, to return to the master the
original of such account and entry, with a certificate and permit
endorsed thereon in the following form:
Port of
day of 18
I certify that this account and entry was delivered to me on
this date, and the duties assessed on the goods therein described
having been paid, permission is hereby given to land the same at
the places therein designated.
A. B.,
Collector.
i. The duplicate of this account and entry shall be filed in the
office of said Collector, after being first recorded in a book to
be kept for that purpose, in the following form:
REGISTER OF ACCOUNT.* ANE ENTRIES OF WAY * IKJ , .
128
ABSTRACTS.
5. A copy of this register shall he rendered monthly, to this
Department, as Abstract of Dutiable Goods, for "Way Delivery,"
imported through said port.
ACTION AT FINAL PORT.
6. On the arrival at the port of final destination of the vessel im¬
porting the goods as aforesaid, it shall be required of the master,
on entrance of his vessel at the Custom House, to deliver to the
Collector the original account and entry of merchandise landed as
aforesaid, together with the receipts of the overseer or other per¬
son, at the plantations or other places, to whom such merchandise
has been delivered, and these receipts, after being carefully com¬
pared with the aforesaid account, shall be returned to the master.
1. In cases where the merchandise intended to be landed ait
places other than ports of entry or delivery, as hereinbefore pro¬
vided, shall be composed of both dutiable and free goods, then,
instead of the delivery of a separate schedule for the free goods,
as provided for by Circular Instructions No. 1, the articles exempt
from duty may be described on the account and entry herein di¬
rected, stating all the particulars required by the form, with the
exception -of "Rate" and "Amount of Duty," and the columns
headed "Rate of Duty" and "Duty" may be filled by writing the
word " Free," in which case, the permit endorsed on such account
shall be sufficient for the delivery of all the merchandise described
therein.
. 8. On the receipt of accounts including both of these three
classes of merchandise, the separate records and abstracts shall
be kept and made in the same manner, as if the free schedule and
the account and entry of dutiable merchandise were delivered
separately.
9. All moneys received for duties on these entries shall be
accounted for and deposited as now provided by law, and by the
instructions of this Department, concerning moneys received for
duties on direct importation.
Treasury Department, April 11, 1861.
REGISTRATION OF VESSELS.
CIRCULAR INSTRUCTIONS IV o. S.
CONFEDERATE STATES OF AMERICA,
TREASURY DEPARTMENT, MARCH Sth, 1861.
Collectors of customs at the several ports of entry, on issuing
certificates of registry to vessels under the provisions of the act
of 4th March, 1861, entitled " An Act to provide for the Registra¬
tion of vessels owned, in whole or in part, by citizens of the
Confederate States," shall require of the applicant for such certifi¬
cate, if the vessel is in part owned by persons not citizens of the
Confederate States of America, an instrument in writing describing
and identifying the vessel to be registered, signed by all the owners,
(not citizens of the Confederate States,) declaring clearly and
distinctly their consent to the proposed change in the nationality
of the vessel, which document shall be attested before a Notary
Public or other officer qualified under the laws of the nations which
may have issued the same, to make attestations of public
documents.
And before the new register shall be issued, the Collector to
whom the application is made, shall require the former register of
the said yessel to be surrendered to him, and it shall be his duty
on such being done, to endorse on the face thereof the following
certificate:
Confederate States of America,
District of Port of
Collectors' Office, 18
I hereby certify, that this register has this day been surrendered
to me for cancellation, and that a register of the Confederate States
130
has issued from this office on this date.
Given under my hand and
official seal the day and
year above written
A. B.,
Collector.
And the certificate of register thus surrendered or cancelled,
shall be transmitted by the Collector to the consul of the nation
by whom it was issued, if there be one residing at the port, or if
there is no such resident consul, then to the representative of the
said nation at the seat of government of this Confederacy.
Collectors of the several ports are hereby required to keep
separate and distinct records of all vessels registered under the
provisions of this act, and to render to the Register of the Treasury
quarterly, an abstract of the same, whidh abstract, in addition to
other particulars, shall state the date and manner of disposing of
the register surrendered.
On application for certificates of registry to vessels wholly
owned by citizens of the Confederate States, it shall be the
duty of the several Collectors to issue the same conformably to the
provisions of existing laws and Treasury regulations; and until
otherwise provided, Collectors are authorized and directed to
conform the oaths and bonds required in all cases arising under
these regulations to the provisions of the act of 4th March, 1861.
All former regulations of the treasury in respect to the revenue
and collection laws, which were of force at the secession of the
several States from the Federal Union, are continued of force in
the Confederate States, so far as they are applicable, substituting,
in all cases, the words Confederate States, for United States.
C. G. MEMMINGER,
Secretary of the Treasury.
of America, number
[L. S.]
TREASURY CIRCULAR No. 3.
Regulation governing the introduction of goods, wares and merchandise into the
Confederate States of America by Railroad on inland routes.
1. All goods, wares and merchandise introduced into the Confed¬
erate States of America from any foreign territory contiguous to
that of the" said Confederate States, by means of railway convey-
anceSj must' be introduced over the following rail road lines, and
through the following revenue posts, until otherwise provided for
by this department, and shall be subject to the provisions of these
regulations.
RAIL ROAD LINES.
2. The rail road lines by which goods- may be" introduced as'
aforesaid, are those named in the list hereunto annexed.
REVENUE STATIONS.
3. For the protection of the revenue and the execution of these
regulations, there shall, at the following named points, (and such
others as this department may hereafter deem proper,) nearest to
the frontier of the Confederate States, on rail road lines before
named, be organized revenue establishments, to be known as
"Revenue Stations," at which shall reside an officer of the customs,
known as a Revenue Guard, whose duties shall be of a supervisory
nature over all merchandise introduced, as hereinafter provided.
These revenue stations shall be at the points named in the list
hereunto annexed.
* REVENUE DEPOTS.
4. There shall be established at the places hereinafter named
revenue ports, to be known as Revenue Depots, at which shall
reside a chief revenue officer, with all the powers, and to discharge
all the duties and exercise the control now exercised by collectors
of customs over importations by.sea af ports of entry; which
powers and duties are hereinafter defined in these regulations.
132
These revenue depots shall be at the points stated in the list
attached hereto.
ACTION ON ARRIVAL AT REVENUE STATIONS. ,
5. Immediately on the arrival of any rail road carrriage or train
from any foreign territory contiguous to the Confederate States, at
any of the revenue stations before referred to, the conductor or
other person in charge shall be required to produce to the revenue
guard at said first revenue station, a manifest in triplicate of all
the goods, wares and merchandise brought into the Confederate
States on board such railway carriage or train, and this manifest
shall be in the following form:
MANIFEST.
Report and manifest of merchandise laden on board the cars of
the rail road, whereof
is conductor, which merchandise was taken on board at the several
places specified therein in the contiguous territory.
MARKS
DESCRIPTION
"WHERE TAKEN
BY WHOM
TO WHOM
PLACE OR
NO. CARS.
OF PACKAGES
PORT OF
AND NO.
& CONTENTS.
ON BOARD.
FORWARDED.
CONSIGNED.
DESTINATION.
Date. A. B.,
Conductor.
6. It shall be the duty of the revenue guard at the revenue
station aforesaid, to board all railway trains arriving at said sta¬
tion, from said foreign territory, at all hours of the day and night,
to receive the manifest hereinbefore required, and on its presenta¬
tion, to see that the goods described therein are placed in separate
cars from those in which mails or passengers are conveyed, and to
place on each of said freight cars revenue locks of the Confede¬
rate States of America, (it being required of the railroad company
transporting such goods, to provide cars suitable for such goods,
and so constructed as to admit of such locks being placed thereon,)
and to certify on the original and duplicate manifest the fact of
its presentation, in the following form:
133
CERTIFICATE OF MANIFEST.
Revenue Station at
day of 18
I certify this to be the original (or duplicate as the case may
be) manifest, exhibited to me on the above date.
A. B.,
Revenue Guarci.
The original manifest, thus certified, shall be returned to the
conductor; the duplicate forwarded under seal to the revenue
officer at the first revenue depot to which the cars are destined, by
the shortest route, and the triplicate filed in his office, after being
first recorded in a book to be kept by him for that purpose, in the
following form:
MANIFEST REGISTER.
NAME OF
NUMBER OF
MARKS, NUMBERS AND
PLACE OF '
DESCRIPTION OF
RAILWAY,
CAR.
PCKGS. AND CONTENTS.
DESTINATION.
DATE OF
RECEIPT.
A transcript of this register shall be rendered monthly to the
chief revenue officer, at the revenue depot within his jurisdiction
on the railroad line in which such station is established.
ACTION ON ARRIVAL AT REVENUE DEPOTS.
On the arrival of the railway train or cars at the first revenue
depot within the limits of the Confederate States, the conductor,
or other person in charge of such train, shall deliver to the chief
revenue officer residing thereat, the original manifest presented
to, and endorsed with the certificate of, the revenue guard at the
station aforesaid, and also to deliver to the said chief revenue
officer all the merchandise described in said manifest, by either
leaving at said depot all the locked cars containing the same, or
depositing said goods in a warehouse of deposit, at said depot, to
be provided for that purpose, under the regulations now govern-
19
134
ing bonded warehouses, or as may be otherwise provided. On
such delivery being made, and an examination being instituted of
the train by said revenue officer, he shall, if satisfied that all the
merchandise has been delivered, furnish to the Conductor, or other
person in charge of. the train, a permit in the following form:
Revenue Depot at
day of 18
The conductor of the train on rail road,
arriving at this depot at hour minutes this date, having
delivered to me all the merchandise on board said tr.ain, has per¬
mission to proceed to a further destination.
A.B.,
Chief Revenue Officer.
8. The aforesaid chief revenue officer shall be furnished with
duplicate keys to the revenue locks placed on said cars by the
revenue guard at the frontier revenue station, and should the cars
containing such goods not be left at said depot, it shall be his duty
to unlock the cars containing such goods, and, either in person or
by deputy, superintend the unloading of said goods, and their
deposit in the warehouse of deposit before referred to.
FREE GOODS.
9. Should any portion of the merchandise thus transported on
said cars be composed of articles exempted by law from the pay¬
ment of duty, and of a character to admit of a speedy and - satis¬
factory examination at the revenue depots, and such goods are in¬
tended to be landed at interior places on said rail road or its con¬
nections beyond the aforesaid first revenue depots, it shall be per¬
mitted for such merchandise to remain on board said train and
pass to such further destination, on the conductor furnishing to
said chief revenue officer at the revenue depot a schedule in dupli¬
cate, in the following form :
135
Schedule of free goods introduced into the Confederate States of
America, over the rail road from
NUMBER OF
MARKS AND
PACKAGES
QUANTITY
TO WHOM
AND
IN
VALUE.
AND WHERE
CARS.
NUMBERS.
CONTENTS.
"WEIGHT.
CONSIGNED.
And on the examination being satisfactory, the aforesaid reve¬
nue officer shall return the schedule to the conductor, with a per¬
mit endorsed thereon, to deliver the same in the following form :
FORM OF PERMIT.,
Eevenue Depot at
day of 18
The goods described in the within schedule, having been exam¬
ined by me and found to be exempted by law from the payment of
duty, permission is hereby given to deliver the same at the places
stated therein :
A. B.,
Chief Revenue Officer.
The duplicate of the schedule shall be filed in the office of said
chief revenue officer, and recorded by him in a book to be kept for
that purpose, in the following form :
Register of free goods brought into the Confederate States of
America, through the revenue depot at
- NAME OF
PACKAGES AND
DATE.
RAILROAD.
CONTENTS.
QUANTITY,
VALUE.
DESTINATION.
A copy of the above register shall be rendered monthly to the
Treasury Department, as an-abstract of the free goods introduced
through said revenue depot. Should, however, from the character
of the goods, such examinations be impracticable, they will be re¬
quired to be left at said revenue depot and disposed 'of under
proper permits, to issue for the same on entry, under the provisions
<?f these regulations.
136
DUTIABLE MERCHANDISE.
10. Dutiable merchandise arriving on said trains may also be im¬
mediately forwarded to their destination on permits for the same,
as hereinafter provided, being in the possession of said chief reve¬
nue officer at the time of arrival of said cars, and on so doing, he
shall furnish to said conductor a permit in the following form :
Revenue Depot at
day of 18
Permission is hereby given to transfer the following described
goods to their destination within the territory of the Confederate
States of America.
(Here describe the goods by marks, numbers and description of'
packages and general contents :)
A. B.,
Chief Revenue Officer.
11. The manifests presented by the conductor of all cars arriving
at said revenue depot, shall be consecutively numbered and recor¬
ded by the revenue officer, in a book kept by him for that purpose,
in the following form :
REGISTER OF MANIFEST.
DATE OF
NUMBER OF
j RAIL¬
MARKS, NUMBERS,
TIME AND MODE
ROAD.
DESCRIPTION OF PACKAGES
FREE.
DUTIABLE.
OF
REGISTER
MANIFEST.
[NAME.]
AND CONTENTS.
DISPOSITION.
In this register the time and mode of disposition shall explain
when the goods passed from the custody of said revenue officer,
and whether forwarded by the same train by which they arrived,
or at some other period, and by other conveyance ; and a copy of
this register shall be monthly rendered to the Treasury Depart¬
ment, as a record of the transactions at said revenue depot.
12. For the proper discharge of the aforesaid duties, the chief
revenue officer at the revenue depots shall board all trains on ar¬
rival, at all hours of the day and night, either in person or by dep"
137
uty, and shall be accessible at all hours by having his office con¬
stantly opened.
PASSENGER BAGGAGE.
13. The baggage of all passengers passing over the railroad
routes before named, on arrival at the aforesaid revenue station or
depots, shall be subject to the inspection and examinations of either
the revenue guard at such stations, or revenue officer at such reve¬
nue depots, and any baggage that may b.e intended to be landed at
places between the revenue stations and first revenue depots, may
be examined .by tho revenue guard, and if containing no articles
subject to duty, shall 'be landed at the intermediate place named,
#by having the following permit, signed by the said revenue guard,
pasted permanently on the trunk, valise, carpet-bag, or other en¬
velop of such baggage, and the permit shall be in the following
form:
BAGGAGE PERMIT.
Revenue Station, at
18
Passenger baggage examined, and may be delivered.
A. B.,
Revenue Guard.
BAGGAGE CONTAINING DUTIABLE MERCHANDISE.
14. Should, however, dutiable articles be found in such baggage,
the trunk or other package containing the same must be placed in
the-car with the merchandise, and under the revenue lock, as before
required, and the fact noticed in the manifest; and such baggage
shall be delivered with the other merchandise, to the chief revenue
officer at the revenue depot, under the foregoing regulations.
DISPOSITION OF BAGGAGE AT REVENUE DEPOTS.
15. Passenger baggage destined for places beyond or more
interior than the revenue depot, must be examined by the chief
revenue officer at said revenue depot, and if they are found not to
138
contain any merchandise subject to duty, may pass to their des¬
tination by having a permit in the same form as that provided for
revenue stations, signed by the chief revenue officer, pasted thereon.
Should, however, such baggage contain dutiable merchandise,
the trunks or other package in which said baggage is contained,
shall be deposited at said revenue depot, as hereinbefore provided
for regular merchandise.
DISPOSITION OF MERCHANDISE AT REVENUE DEPOTS.
16. All merchandise delivered into the custody of the chief
revenue officer, at revenue depots, as aforesaid, and not disposed
of as heretofore provided, may be disposed of in accordance with
the following regulations:
Entries may be made of merchandise arriving at revenue depots,
under all the provisions of existing laws, and the regulations of
the Department, for consumption and payment of duties or ware¬
housing and withdrawals, and on these entries, as full compliance
shall be required of all laws and regulations relating thereto, as
if such were made at ports of entry or delivery.
IT. In addition to the delivery of merchandise on such entries,
it shall be permitted to deliver the same, on entries being made
under the provisions of the following regulations, viz:
Entry of merchandise at port of destination, imported or brought in the
Confederate States through a revenue depot.
Importers of merchandise, residing at any port of entry or port
of delivery within the Confederate States of America, may be
permitted to introduce goods into said Confederacy, from any
foreign territory contiguous thereto, through and by way of any
revenue depot provided for in the foregoing regulations, on present¬
ing to the collector at such depot all the documents (with the ,
exception of substituting the railway receipt for bill of lading)
now required by law and treasury regulations, for the entry of
imported merchandise, and making due entry of the same for either
139
consumption or warehousing, stating therein the fact of importa¬
tion through a revenue depot, and substituting in the form of entry
now provided for, the name of such revenue depot, and State where
located, for the name of vessel and master; also, furnishing a
schedule describing the goods as described in the invoice and
entry, and executing, in addition to the bonds now required by law,
a bond in a penal sum equal to double the invoice value of the
goods, conditioned to produce the said goods and deliver them to
the collector with whom such entries shall be made, within a
period of time to be stated in such bond; and this bond shall be in
the following form:
IMPORTATION BOND.
Know all men by these presents, that we,
as principals, and as sureties, are held bound
unto the Confederate States of America, in the sum of
dollars, for the payment whereof to the Confederate States
we firmly bind ourselves, our heirs, executors, administrators and
assigns, jointly and severally.
As witness our hands and seals, this day of
eighteen hundred and
The condition of this obligation is such, that if the above
bounden principals, or either of them, or either of their heirs,
executors, administrators or assigns, shall, within
days from the date hereof, or within such further time as the
Secretary of the Treasury may, on application of any ot them
before said day, allow, or in case of delay from unavoidable acci¬
dent, within a reasonable time thereafter, transport from the revenue
depot of the Confederate States, at in the State of
by (here name the route) the merchandise described in an entry
made at the Custom House at this date, for (here
name the class of entry) as per margin, (describeon the margin
the merchandise,) and shall deliver the same to the Collector at
said port of (here name the port where the bond is executed,) in
140
the same condition, and in the identical packages as brought into
the Confederate States, and delivered to the revenue officer at the
said revenue depot, at or, failing so to do, shall pay
to the Collector, or proper collecting officer of the Confederate
States, at the port of (here name the port where the entry is made)
the full sum stated in the bond, then this obligation is to be void,
otherwise it shall remain in full force and virtue, and be enforced
by due process of law.
Sealed and delivered in presence of
On the execution of this bond, the Collector at the port of entry
shall issue a permit directed to the revenue officer at the revenue
depot through which the goods are to be introduced for transpon
tation, which shall be in the following form:
PERMIT FOR INWARD TRANSPORTATION.
District of
Port of •
day of 18
To the chief revenue officer
of the revenue depot at
Bond having been given to me at this office for the delivery to
me at this port, of the following merchandise here entered, for
(state kind of entry,) viz:
(Here describe the goods by marks, numbers and description,
as on the entry)
Imported through your revenue depot by
from you will deliver the
same.
Witness my hand and official seal, the date
[L. S.]
above written.
A. B-,
Collector.
This permit shall be delivered to the importer, and on its
141
presentation to the chief revenue officer at the revenue depot at
which said goods are to arrive, they shall be delivered by him,
for forwarding to the person presenting the permit, as heretofore
provided, and the schedule furnished with said bond shall be, by
the Collector with whom the entry is made, forwarded by mail to
the chief revenue officer at the revenue depot through which the
goods are introduced, and on its receipt by said revenue officer, it
shall be his duty to compare it with the permit for said goods, (if
* such permit has been received, or immediately on its being re¬
ceived,) and to notify the Collector forwarding the same of any
discrepancies between said schedule and permit.
DISPOSITION OF GOODS ON ARRIVAL AT DESTINATIONS.
18. On arrival at the port of destination of goods brought into
the Confederate States through revenue depots, and entered under
the provisions of these regulations, they shall be delivered to the
Collector at said port, by depositing the same in warehouse, and
taking the receipt of the custom officer in charge of the same, if
the goods have been entered for warehousing; or if the entry be
for consumption, by notifying the surveyor of the port of the fact,
of arrival, and placing the same in charge of an inspection officer
of the customs, (which it shall be the duty of the surveyor to
detail for that purpose,) taking his receipt for the same.
19. Delay attending a delivery to an inspection officer may be
avoided on eptries for consumption, by the importer notifying the
Collector of the arrival of such goods, and requesting him to select
the packages required for examination, which it shall be the duty
qf said Collector to do, by designating the same on the invoice and
entry, and issuing a permit to the surveyor to deliver said packages
to the appraisers' store, which permit shall be in the following
form:
PERMIT FOR SAMPLES.
District of
Port of
To the surveyor day of 13
20
142
You will cause to be sent to
ation the following merchandise:
imported by
depot at
landed at
the appraisers' store for examin-
through the revenue
for
A. B.,
Collector.
20. If all the packages are not required for samples, the residue
may be delivered to the importer on his paying the duty estimated
on the entry, executing a bond in the form and manner now re¬
quired by law and treasury regulations, on the delivery of other
than sample packages on entry of merchandise imported from for¬
eign ports by sea.
CANCELLATION OF IMPORTATION BONDS.
21. The bonds executed for the transportation of goods from
revenue depots, shall be cancelled on the receipt of the assistant
store-keeper in charge of the warehouse in which they are deposi¬
ted, and the completion of all examinations and final liquidation of
warehouse entries, or if the entry be for consumption, on the final
liquidation of said entry.
EXAMINATIONS AND APPRAISEMENTS.
22. All examinations necessary to ascertain the quantities and
value of goods imported through the revenue depots, as herein pro¬
vided, shall be conducted in the same manner as is now required
for merchandise imported directly by sea.
ABSTRACTS, RECORDS AND RETURNS.
23. The abstracts, records and returns of all goods introduced
by way of revenue depots, shall be the same as those on importa¬
tions by sea, substituting the word "inland," and pame of revenue
depot, for that of vessel and master.
24. On the establishment, by the Department, of inland revenue
posts, for the entry of merchandise and other revenue purposes, all
143
the provisions of these regulations shall apply to such, in the
same manner as hereinbefore provided for ports of entry or de¬
livery, and the duties hereinbefore required to be discharged by
surveyors shall, at places where there are no surveyors, bo per¬
formed by the chief revenue officer at such posts, or such other
officer as he, or this Department, may designate for that duty.
BONDS FROM RAIL ROAD COMPANIES.
25. All rail road companies over whose lines goods are intended
to be introduced into the Confederate States, from foreign contig¬
uous territory, shall bo authorized to do so, on filing in the Treas¬
ury Department a bond executed to the Confederate States of
America, in a sum to be fixed by the Secretary of the Treasury,
obligating themselves to the faithful execution of the revenue
laws of the Confederate States, and the regulations of the Treas¬
ury Department, so far as relates to the correctness of manifest,
and their custody of the merchandise transported; and under said
bond, they shall be responsible for all frauds committed or at¬
tempted by conductors or other persons in their employ, and
while the merchandise is in their custody; and the form of this
obligation shall be fixed and determined by this Department.
DELIVERY OF GOODS BETWEEN THE FRONTIER AND THE FIRST
REVENUE DEPOT.
26. Where goods are to be delivered by railroad at any place
between the frontier and the first revenue depot, the Collector at
such depot may authorize the rail road company in possession of
such goods to receive entries and to collect the duties chargeable
upon the same; and-in such cases, the manifest delivered to the
revenue guard shall declare the goods so to be delivered, and the
rail road company shall account for the entries and pay over the
duties to the said Collector, of all goods delivered, or shall ware¬
house the same at their depots, according to the warehousing reg¬
ulations.
144
PASSENGERS' BAGGAGE TO BE DELIVERED BETWEEN THE FRONTIER
AND THE FIRST REVENUE DEPOT.
27. Such baggage as is above described may be examined on
+he train before it reaches the place at which it is to be delivered,
by an agent of the rail road company, to be approved by the Col¬
lector at the revenue depot; and in case dutiable goods are found
therein, the baggage must be taken to the revenue depot, and
dealt with according to law.
. RAILROADS WHERE NO REVENUE STATION IS LOCATED.
3
28. On lines where no revenue station is located, the duties
required to be discharged by conductors and by the revenue
guard, at such station shall, as far as the change of circumstances
require, be discharged at the revenue depot, by the conductors and
officers there.
Treasury Department, March 12, 1861.
Note.—The lists of rail road lines, revenue stations and revenue depots, referred to in the fore¬
going regulations, are not added, as the change in the frontiers, by the extension of the Confede¬
racy, will require the issue of new lists instead of those originally accompanying this Circular.
TREASURY CIRCULAR No. 4.
CONFEDERATE STATES OF AMERICA,
Montgomery, March 23, 1861.
The following regulations have been adopted in relation to
Express Carriers, and must be carefulle yxecuted by all persons
engaged in the collection of the revenues.
C. G. MEMMINGER,
Secretary of the Treasury.
AS TO EXPRESS CARRIERS.
March 23, 1861.
The Express Carriers authorized by this Department may enter
the Confederate States, and deliver goods, under the following
regulations:
1. The owners of such express shall file in this Department a
bond to the Confederate States of America, with sufficient sure¬
ties, in a sum to be fixed by the Secretary of the Treasury, obligating
themselves to the faithful execution of the revenue laws of the
Confederate States of America and the regulations of the Treasury
Department; and that they shall account for all frauds and omis¬
sions of their agents or persons in their employment, affecting the
interests of the Confederate States of America.
2. A commission shall then issue, appointing the said express
company agents to collect the revenue upon all goods imported ih
their express carriages into the Confederate States, and thereupon,
the owners and all agents of the express companies in the Confed¬
erate States shall take an oath faithfully to discharge the duties
assigned them by the regulations of the Treasury, and by the laws
of the Confederate States.
3. At the first revenue station or depot, the express agent shall
146
produce to the revenue guard, in triplicate, separate schedules of all
goods to be left at eacli revenue depot, and at tlie final destination
of the goods, and of all goods to be delivered on the way, before
arrival at such revenue depot, and one of these schedules shall be
delivered to the express agent, certified by the revenue guard; an¬
other shall be kept by the revenue guard, and entered in his book;
the third shall be forwarded, under seal, by the revenue guard, by
the speediest route, to the revenue depot at or next to the point of
delivery of the said goods; whereupon, the said express carrier shall
be authorized to carry 011 the said goods, and to levy and collect
the duties chargeable thereon, and to deliver the said goods to the
consignee or owner upon the road before reaching the revenue de¬
pot; and for all goods so delivered, the express carrier shall be
bound to pay the duties.
4. Upon arrival at the revenue depot, the express carrier shall
pay over to the Collector all such duties, and shall deliver to him
sworn invoices of all the goods which have been delivered on the
way, upon which shall be entered the duties charged; and all the
goods consigned to said revenue depot shall he regularly entered
therein, or placed in a bonded warehouse, according to law, and as
to any goods destined for places beyond such revenue depot, the
same arrangements shall take effect as have been already directed
before and at reaching such depot.
5. Goods in transit by express from one part of the Confederate
States through foreign territory, returning into the Confederate
States, may pass free under the following regulation :
6. The express agent shall produce at the revenue depot or sta¬
tion nearest the frontier at which the goods are to pass out, a mani¬
fest in triplicate of the said goods, in the form required in Treas¬
ury Circular No. 3, page 485, one of which shall be delivered to
the officer, to be entered by him; one to the express agent, cer¬
tified by the officer of the customs; and the third shall be sent to
the revenue station or depot nearest the point at which the said
express carriage shall return into the Confederate Stales; and
147
upon production of the said manifest, certified, as aforesaid, to the
revenue officer at the station or depot at which they return, as afore¬
said, the goods mentioned in said manifest shall he permitted to
enter free of duty.
7. Where goods in charge of an express carrier are in transit to
and from different places in foreign territory through the Confed¬
erate States, tlig free transit may he allowed under the following
regulations:
The express agent shall produce, at the station or depot nearest
the point where the train enters the Confederate States, a manifest
as in cases of transit out of the Confederate States, which shall
he forwarded and produced to the custom house officer nearest
the point at which the express carriage goes out of the Confede¬
rate States, and if the revenue officer is satisfied that all the goods
in the manifest remain in the carriage and are there taken out of
the Confederate States, he shall certify accordingly on the,. mani¬
fest, and if there be any parcels not produced, the express cQm-
pany shall he liable to pay the duties thereon; and, to the end
that the examination may be satisfactory, the invoices of all the
parcels must he exhibited, if required.
TREASURY CIRCULAR No. O.
CONFEDERATE STATES OF AMERICA,
TREASURY DEPARTMENT, Montgomery, April 5th, 1861.
The following regulations are established for the entry and
transportation of goods and passengers by rail road companies,
which have duly been admitted as agents of the revenue service
in the Confederate States.
C. G. MEMMINGER,
Secretary of Treasury.
1. The rail road companies chartered by any of the Confederate
States, may be appointed agents in the revenue service by the
Secretary of the Treasury, on filing a bond with sufficient sureties
in such amount as shall be approved by said Secretary, with
condition to account for all goods, wares and merchandise placed
in their possession as such agents, and for all duties chargeable
thereon; and also that said company will, by its agents and officers,
faithfully observe and execute the revenue laws of the Confederate
States of America, enacted or to be enacted, and the rules and
regulations of the Treasury Department of said Confederate States,
established or to be established, so far as the same may be appli¬
cable to the duties required or to be required of said rail road
company, and to account for all frauds and omissions of their agents,
or of persons in their employment affecting the interests of the
Confederate States of America; and furthermore, to cause all written
or printed orders to or from any officers of the Treasury Depart¬
ment, or from any revenue* officer or station, to be forthwith
forwarded to the person or place, to whom or to which it shall or
may be addressed or directed, without delay.
2. Upon filing such bond, the company shall cause each and
every of its officers, who shall have charge of dutiable goods and
149
baggage of passengers, to take an oath, faithfully to execute the
revenue laws of the Confederate States, and the regulations of the-
Treasury Department; whereupon, a commission shall be issued
from the Treasury Department, authorizing the said company to
become an agent in the revenue service of the Confederate States.
3. On the arrival from a foreign port or place of any goods
intended for immediate transportation to any foreign place, and
which goods shall appear by the invoice, bills of lading and
manifest, or other satisfactory evidence, have been shipped to the
Confederate States in transit, and for exportation, the consignee
or agent may make entry in triplicate, setting forth the route by
which the goods are to be forwarded. The form of entry shall be
as follows:
FORM.
Entry for exportation in bond to
Custom House 186
Entry of Merchandise imported into this district by
on the day of
186 , in the Master,
from to be exported in bond
to in by
way of
4. This entry shall be verified by the oath or affirmation of the
consignee or agent, in the form prescribed by the 101th section of
the act of 1199, in the form following:
21
150
FORM.
I, do solemnly, sincerely and truly swear,
that the entry now subscribed with my name, and delivered by me
to the Collector of the district of
, contains a just and true account of all
the goods, wares and merchandise contained in the several pack¬
ages therein mentioned; that they are brought into this district
solely for the purpose of being transported by way of
, with the intention of being immediately
carried without the limits of the Confederate States of America,
and are not intended, directly or indirectly, to be sold, exchanged
or consumed within the limits of the Confederate States of America;
and I do further swear that if I shall hereafter know that the whole,
or any part of said goods, wares or merchandise shall have been
sold, alienated, exchanged or consumed within the limits of the
Confederate States of America, I will immediately report the same
with the circumstances thereof, truly, to" the Collector of this
district.
So*help me Grod.
Sworn before me, this day of
186 > .
Collector.
5. The entry having been compared with the invoice, and the
duties estimated, the Collector shall issue a permit directing the
inspector having charge of the vessel in which the goods may
have been imported, to deliver the same to the rail road company
authorized to act as revenue agent at the said port; and the
Collector shall dispatch a duplicate copy of the entry to the
revenue officer at the revenue station on the frontier.
6. The rail road company shall, under the permit of the Collector,
receive the goods from the vessel in which they are imported, and
shall become immediately answerable for their actual transit
through the Confederate States to a foreign territory, and shall
immediately place the same in a closed warehouse, under their own
151
charge, or in the cars, to be immediately forwarded to their
destination beyond the Confederacy, and they shall be bound in no
event to allow the goods to pass out of their possession, except
it be into the possession of another rail road company, on the same
continuous route, which company shall also be a duly admitted
agent in the revenue service.
1. Whenever the said goods shall commence their transit from
the said port, the rail road company shall prepare a manifest
thereof in duplicate, one of which shall be delivered to the con¬
ductor of the train, and the other to the Collector,who shall compare
the same with the entry, and if found correct, shall certify and
forward the same to the revenue officer at the revenue station on
the frontier, and within thirty days from the date of such manifest,
the said company shall produce to the Collector of said seaport, a
certificate from the revenue officer at the revenue station nearest
the frontier, on the route by which the transit was made, showing
that the identical parcels or packages of goods had passed over
the frontier, into the adjacent territory: in default whereof, the
said company shall be bound to pay to the Confederate States the
invoice value of any parcel or package of goods which shall not be
so certified, as aforesaid, within the said thirty days.
8. A consignee of goods consigned to a place beyond the
frontier, after their entry as aforesaid, and before they are loaded,
may transfer his permit, with the consent of the Collector of the
port, to any rail road company which has been appointed a revenue
agent at said port, and such transfer shall charge xipon the said
rail road company the same duties in all respects, as if the permit
had originally been given to such company.
9. Rail road companies which shall- be duly commissioned as
revenue agents, as aforesaid, and whose officers and agents have
been duly sworn, shall be admitted to the same privileges in
respect to goods to be delivered at way stations, as are allowed
the express carriers by Treasury Circular No. 4. Upon the arrival
of any rail road train at the frontier, the conductor shall produce
.152
to the revenue guard, in duplicate, a schedule of all goods to be
delivered between the frontier and the first revenue depot; also, a
schedule of all goods to be delivered at, and beyond, such revenue
depot; and if, on the continuous route of the said rail road, or its
connections, there shall be, further on, another revenue depot, or
place of delivery, at which it is desired to deliver goods, a further
schedule shall be added of the goods to be delivered on the way,
and at such other depot or place of delivery. One set of these
schedules shall bd1 delivered to the revenue guard, and shall be
forwarded by him to. the Collector, with whom such rail road
company is required by these regulations to account; the other
set of schedules shall be certified by said revenue guard, and
delivered to the conductor, to be produced by him as a permit to
pass the goods to the point named in the schedule.
10. The said rail road company shall thereupon be authorized to
levy and collect all duties which may be chargeable upon all goods
to be delivered by them at the way stations as aforesaid, and to that,
end they shall require sworn invoices to be delivered with every
parcel of goods, and they and their agents are required to open
and examine any goods which they have reason to suspect as not
being fairly invoiced, and they shall assess the true value, at the
same rates with the seaports, and detain the goods until the duties
are paid.
11. The rail road company which shall bring the dutiable goods
across the frontier into the Confederate States shall be liable for
the duties on all goods set forth in the schedules aforesaid, which
shall not have been delivered to the Collector at some revenue ,
depot, or place of delivery. Such rail road company is to be held
charged with the liability of other rail road companies which may
be connected with it on any through route, and shall be bound to
'settle with the Treasury Department in the same manner as though
the other railroad companies were its authorised agents.
12. On the 1st and 15th days of every month, each rail road
company shall account with, and pay over to such revenue officer
153
as the Secretary of the Treasury may appoint, the amount of all
duties which have been chargeable, on any goods delivered by
them at any other place than a revenue depot or place of delivery,
whether they may have been paid or not; and they shall produce
to the accounting officer the invoices of all the goods, showing
the duties as assessed, and also, copies of their own freight' lists
for the period of accounting, verified by the oath or certificate of
the rail road officer whose duty it was to make out said lists, and
on all moneys paid over by the said rail road companies to the said
Collector, they shall be entitled to receive a commission of one
per cent.
13. The baggage of passengers brought into the Confederate
States, by any of the said rail road companies, if to be delivered
on the way, shall be examined by the conductor of the train in
anyway that shall be found most convenient; and if dutiable
goods be found therein, it shall be detained and delivered over to
the next revenue depot, to be dealt with according to law.
14. Passenger's baggage intended to pass through to some
revenue depot,or place of delivery, shall be placed in a car, or
'portion of a car, which shall be under the lockof the company,
and shall not be opened until it shall reach such depot, or place
of delivery.
15. The revenue officers at such revenue depot, or place of de¬
livery, shall take charge of the'baggage brought through from
the frontier to such depot, and shall be at the rail road station at
the moment of the arrival of the train, and shall promptly exam¬
ine and deliver the same, if no dutiable goods are found therein;
and all agents are expressly charged to use courtesy and dispatch,
and to make no useless examinations into mere personal baggage.
16. For the greater convenience of passengers, whenever rail
road companies can make proper arrangements for the examina¬
tion of baggage before its arrival at the points of delivery, they
are at liberty to do so; and in that case, the conductor or agent
154
shall paste a label on the trunk or other envelop of the baggage
examined, in the following form:
BAGGAGE-PERMIT.
This baggage examined, and may be delivered.
A. B.,
Conductor.
It. The Treasury Department cannot require its officers to
surrender the privileges of Sunday beyond the demands of abso¬
lute necessity. The revenue guard must receive and forward the
schedules of trains passing the frontier on that day; but trains
which require any other duties to be performed by revenue officers
on Sunday, must remain over until the next day, in the same
manner as vessels are now required to do at seaports.
18. The regulations contained in Circular No. 3 must be ob¬
served by all rail road companies who have not been admitted
revenue agents under the provisions of the present. Circular; and
such of those regulations as are not changed by this Circular,
must be observed by all rail road companies.
TREASURY CIRCULAR IVo. 7.
CONFEDERATE STATES OF AMERICA,.
TREASURY DEPARTMENT, Montgomery, April §, 1861.
The following supplemental regulations are established in rela¬
tion to express carriers.
C. O. MEMMINGER,
Secretary of the Treasury.
SUPPLEMENTAL TO CIRCULAR No. G, IN RELATION TO EXPRESS
CARRIERS.
1. The express carriers who are commissioned, under Circular
No. 4 may, instead of the schedules required by the said Circulai*
produce to the revenue guard a manifest or schedule, in duplicate,
of all the goods which enter the Confederate States by the same
express train, exhibiting all the particulars following:
MARKS AND
NO. CARS.
NUMBERS.
DESCRIPTION OF
PACKAGES AND | TO WHOM CONSIGNED.
CONTENTS.
PLACE OF DESTINATION.
One of these manifests shall be certified by the revenue guard
and returned to the express carrier, and shall have the effect of a
permit to pass the goods mentioned therein to their final destina¬
tion ; the other manifest shall be retained by the revenue guard,
and forwarded by the speediest route to such Collector as shall be
designated by the Secretary of the Treasury.
2. Instead of accounting at the revenue depots for duties re¬
ceived, the express carriers shall account, on the 1st and 15th
days of every month, with the Collector to be appointed by the
156
Secretary of the Treasury, for the duties on all goods delivered
during the previous half month; and to that end, the said carrier
shall cause to be forwarded daily to the said Collector, a copy of
his own freight or forwarding list, for that day, of all goods which
entered the Confederate States, and at the time of accounting,
shall produce invoices of every parcel of goods which have been
delivered in the Confederate States to the owner, agent or con¬
signee.
STEAMER EXPRESS GOODS.
3. Goods which are imported at a port of entry on the sea-coast
by steamer express, may be delivered to the express carrier in
whose charge they were imported, under the same regulations as
entries by inland routes. The express carrier shall produce to the
Collector at the port of entry, a duplicate manifest of the said
goods, one of which shall be certified by the Collector and delivered
to the carrier, and the other shall be retained by the Collector;
and the Collector shall thereupon deliver a permit to the express
carrier to receive the goods, and the said express carrier shall
proceed to collect the duties on the same, and shall account for
the same in the manner directed as to goods which have been en¬
tered inland, and the Collector shall distinguish between express
goods and those which are, or should have been, consigned. In
the latter case, he shall require the goods to be entered as usual.
TREASURY CIRCULAR No. O.
CONFEDERATE STATES OF AMERICA,
TREASURY DEPARTMENT, Montgomery, May 14th, 1861.
In enforcing the act of Congress approved March 16th, 1861,
authorizing the collection of light money, and to avoid the diffi¬
culty of satisfying Collectors of the customs that coasting vessels
had regularly paid their dues, Collector-; of the customs will have
attached hereafter, to the registers, enrollments and licenses of
vessels, the subjoined certificate.
C. G-. MEMMINGER,
Secretary of the Treasury.
CERTIFICATE TO BE ATTACHED TO REGISTERS, ENROLLMENTS AND
LICENSES OF VESSELS.
Custom House,
Collector's Office, 186
This is to certify, that the , called the
, whereof
is at present master, measuring tons, trading regularly
between the ports of the Confederate States, has this day paid, at
this office, light money, amounting to
dollars, as provided by the act of 16th March, 1861.
Collector.
22
158
TREASURY CIRCULAR No. 11.
CONFEDERATE STATES OF AMERICA,
TREASURY DEPARTMENT, Richmond, Aug. 8,1861.
RELATIVE TO TREASURY NOTES.
The treasury notes issued under date of July 25th, 1861, per
act of 16th May, 1861, will be received, as expressed on their face,
in payment of all public dues except export duties. The several
Assistant Treasurers, and designated depositaries of the Confede¬
rate States are instructed to receive them on deposit, and to
re-issue the same as money, upon warrants. They will in no case
be cancelled. C. G. MEMMINGER,
Secretary of the Treasury.
TREASURY CIRCULAR
RELATIVE TO ARRIVAL OF VESSELS FROM FOREIGN COUNTRIES
I
DURING THE EXISTENCE OF [THE BLOCKADE, ETC.
Vessels of foreign countries engaged in trade, passing in the
neighborhood of the coast of the Confederate States, and deeming
it advisable, in view of what may appear to be the inefficiency of
the blockade, to enter any port on said coast where there is no
Collector nor custom house, for the purpose of discharging their
cargoes, and it being advisable that this should be effected without
inconvenient delay to the parties concerned, the following regula¬
tion is established, to-wit:
When a vessel has thus made port, such port shall be considered
the proper port of entry for such vessel, if the master or owner
shall, without delay, dispatch a messenger to the nearest collection
district, in order that a proper revenue officer may bo sent by the
Collector, or the Surveyor acting as such, to take charge of the
cargo. This officer will be invested, for the time being, by the
Collector, or Surveyor acting as such, in writing, with power to
execute the formalities required in connection with the entry of
goods at a regular port.
Treasury Department, August 22,1861.
WAREHOUSE SYSTEM.
That branch of the revenue system of the Confederate States
known as the warehousing system rests upon the U. S. Ware¬
housing Acts of 6th August, 1846, and 28th March, 1854, the Act
3d March, 1849, the Inland Transportation and Exportation Acts
of 28th September, 1850 and 30th August, 1852, the Drawback Sys¬
tem of Act 2d March, 1199, and the act of 20th April, 1818, "for
the Deposit of Distilled Spirits in Public Warehouse"—-and provides
for the entry of imported merchandise without the immediate pay¬
ment of duties, on securing such to the Government by satisfactory
bonds, and for the deposit of merchandise in bonded warehouses
under the control and supervision of the Government, with the
privilege of so remaining for a period of three, years from the date of
original importation, and during that period, at any time in the op¬
tion of the importer, of being withdrawn, for either consumption and
the payment of duty, for transportation in bond, or for exportation to for¬
eign countries without the payment of duties.
BONDED WAREHOUSES.
The warehouses in which unclaimed and bonded merchandise
are stored under this system are divided into four classes-
Class 1.—Stores owned or leased by the Government.
Class 2.—Stores bonded by importers for the sole purpose of
storing merchandise imported by or consigned to them, which may
be entered for warehousing.
160
Class 3.—Stores bonded by the occupant for the general storage
of bonded goods.
Class 4.—Yards or sheds bonded for the storage of bonded
goods of a heavy and bulky character.
The warehouses thus known and designated and the goods de¬
posited therein are subject to the following regulations, viz.:
Class 1.
Stores owned by the Confederate States or hired by them.
UNCLAIMED GOODS.
All unclaimed goods must be stored in these stores, when there
are such at the port available for the purpose; and they are also to
be used for the storage of other foreign merchandise, as hereinafter
provided.
All the labor in these stores shall be performed under the super¬
intendence of the officer in charge, at the expense of the owner or
importer of the merchandise, and all charges for storage, labor, and
other expenses, accruing on the goods, shall not exceed the regular
rates for such objects at the port.
Class £.
Stores in the possession of an importer and in his sole occupan¬
cy, which he may desire +o place under the customs lock, in addi¬
tion to his own lock, (s;i m locks to be of a different character,) for
the purpose of storing dutiable merchandise imported by himself
only.
% The entire store shall be appropriated to this sole purpose, under
the regulations hereinafter provided; and for the time of the cus-
161
toms officer necessarily required in attendance at such store, the
proprietor shall pay, monthly, to the collector of the port, a sum
equivalent to the pay of such officer. All the labor on goods so
stored must be.performed by the importer at his own expense, un¬
der the supervision of the officer in charge.
BOND.
Before any importer shall be permitted to use his own store for
such purpose, he shall enter into a bond, according to the follow¬
ing form, in such sum and with such sureties as may be approved
by the Collector and the Treasury Department.
FORM OF BOND FOR WAREHOUSE OF CLASS 2.
Know all men by these present's, that we, as prin¬
cipals, and as sureties, are held and firmly bound unto
the Confederate States of America in the sum of dol¬
lars; for the payment of which, well and truly to be made to the
Confederate States, we bind ourselves, our heirs, executors, ad¬
ministrators, and assigns, jointly and severally, by these presents.
As witness our hands and seals, this day of
eighteen hundred and
T^e co'ndition of this obligation is such, that if the above boun-
den , the principal, shall comply in all respects with
the provisions and requirements of the warehousing laws, and the
regulations of the Treasury Department in pursuance thereof, and
shall not store in the store or premises known as
street, any other goods, wares, or merchandise, than those import¬
ed by or consigned to him, and duly entered and bonded for ware¬
housing, and Ordered by the proper officer of the customs to be de¬
posited therein, and shall pay to the collector, monthly, the salary
of the officer or officers of the customs in charge of said goods,
wares, and merchandise, or such part of said salary as may be re¬
quired in pursuance of the regulations of the Treasury Department,
and shall not remove, nor suffer to be removed, any goods, wares,
162
or merchandise, from said store, without lawful permit and without
the presence of the customs officer in charge, or, in case of such.re?
moval, shall pay to the proper collecting officer at the port the
value of the merchandise so removed, and five thousand dollars as
liquidated damages for each removal, then this obligation is to be
void; otherwise, in full force and virtue.
Sealed and delivered in presence of
[seal.]
[seal.]
Class 3.
Stores in the occupancy of persons desiring to engage in the
business of storing dutiable merchandise under the warehouse acts,
and of performing thp labor on such goods, in what is usually
termed the storage business. The labor performed on the goods
in stores of this class shall be under the control and at the expense
of the owner or occupant; and the store shall be subject to such
further rules as the Department may deem necessary, from time to
time, for the safe-keeping of the goods and protection of the reve¬
nue, and to be discontinued as a bonded warehouse when the pub¬
lic interest may require. All arrangements as regards the rates
of storage and the price of labor in these stores must be mad# be¬
tween the importer and the owner or occupant of the store, and
all amounts due for storage and labor must be collected by the
latter, the Collector looking only to the safe custody of the mer¬
chandise for the security of the revenue.
Before any person shall be permitted to open a store of this de¬
scription, he shall enter into bond according to the following form,
in such sum and with such sureties as may be approved by the
Collector and the Treasury Department:
FORM OF BOND OF WAREHOUSES OF CLASS 3.
Know all men by these presents, that we, as prin¬
cipals, and as sureties, are held and firmly bound unto
the Confederate States of America in the sum of dol'
163
lars; for the payment of 'which, well and truly to be made to the
Confederate States, we hind ourselves, our heirs, executors, ad¬
ministrators and assigns, jointly and severally, by these presents,
as witness our hands and seals, this day of
eighteen hundred and
The condition of this obligation is such, that if the above bounden
principals, or either of them, or either of their heirs, executors,
administrators or assigns, shall comply in all respects with the
provisions and requirements of the warehousing laws and the
regulations of the Treasury Department, and exonerate and hold
the Confederate States and its officers harmless from or on account
of any risk, loss or expense, of any kind or description, connected
with or arising from the deposit or keeping of imported merchan¬
dise, under the provisions of the several acts of Congress concerning
warehousing, in the store or premises known as , and
shall also pay to the Collector, monthly, the salary of the officer or
officers in charge of said goods, wares and merchandise; and if
the proprietor or occupant of said store shall receive for storage there¬
in such unclaimed and seized goods as the Collector of the customs
may order to be deposited in said store, and shall safely keep and
deliver the same to the order of the Collector, looking to the goods
for the storage and charges, and shall, from time to time, promptly
report to the Collector any and all damaged or perishable articles
that may be found or stored in said stores, and all gunpowder, fire
crackers and explosive substances sent to said store, and shall not
remove, nor suffer to be removed, any goods, wares or merchan¬
dise from said stoi'e, without lawful permit, and without the
presence of the custom officer in charge, or, in case of such removal,
shall pay to the proper collecting officer at the port the value of
the merchandise so removed, and five thousand dollars as liquidated
damages for each removal, then this obligation is to be void;
otherwise, in full force and virtue.
Sealed and delivered in presence of
[seal.]
[seal.]
164
SEIZED OR UNCLAIMED GOODS MAY BE STORED IN THIS CLASS.
Unclaimed and seized goods may be stored in this class of stores,
on the order of the Collector; and the proprietor or occupant shall
look to the goods for the storage and charges, at the usual and
customary rates, and shall be liable for the safe-keeping of the
merchandise as for other storage.
STORES IN CHARGE OF OFFICERS.
These stores shall be placed in charge of an officer of the customs,
under the separate and different locks of the custom house and the
owner or occupant acting as agent for the importers warehousing
their merchandise in such stores. Should the amount of business
at any one store require, in the judgment of the Collector, the
services of more than'one officer, the owner or occupant shall be
required to pay, monthly, such additional sum as will be equivalents
to the salary of such officer or officers.
In classes Nos. 2 and 3, an office for the accommodation of the
owner or occupant may be allowed, but such office must be
separated by a-permanent partition from the rest of the store, so
that the owner shall have no access to the goods, except in the
presence of the officer, who must be allowed such use of the office
as may be necessary for him in making his daily return of receipts,
deliveries and examinations.
Class 4z.
BONDED YARDS AND SHEDS.
For the storage of wood, coal, mahogany, dye-woods, lumber,
molasses, sugar in hogsheads and tierces, rail road, pig and bar
iron, anchors, chain cables and other articles specially authorized,
yards or sheds of suitable construction may be used, to be bonded
in the manner hereinbefore prescribed for warehouses of class No. 3.
165
HOW ENCLOSED AND SECURED.
These yards must be enclosed by substantial fences not less than
twelve feet in height, with gates provided with suitable bars and
other fastenings, so as to admit of being secured by customs locks,
and must be used exclusively for the storage of the above named
merchandise, duly entered for warehousing by the owner or
occupant, or for the purpose of general storage of warehoused
goods; the purpose to be set forth in the application, and the bond
to be taken accordingly, as in case of the warehouses of the
second and third classes. The sheds must be substantially con¬
structed, with or without flooring or roofing, as the Treasury
Department and the Collector may require; and when required, the
roof or exterior shall be covered with slate or metal. The doors
and other openings must be provided with suitable fastenings, and
be secured by the different and separate locks of the occupant
and the customs; and the occupant shall provide a proper room
for the use of the officer in charge.
SEIZED AND UNCLAIMED GOODS IN THIS CLASS.
Collectors of the customs may order unclaimed and seized
merchandise of the description authorized to be deposited in sheds
or yards, to be placed in such sheds or yards, under the same regu¬
lations and conditions as are provided for the deposit of unclaimed
or seized goods in warehouses of class No. 3.
BONDED CELLARS.
The owner or lessee of a store occupied for general business
purposes may use the cellar or vault of such store, under the
conditions ^hereinafter prescribed, as a bonded warehouse of class
No. 2, for the storage of wines and distilled spirits only, and
exclusively of his own importation.
The entire cellar or vault shall be appropriated to this purpose,
and shall have no opening or entrance except the one from the
street, on which the separate and different locks of the customs
#
and the owner or proprietor of the cellar shall be placed; and a
23
166
bond shall be entered into by the owner according to the foregoing*
form for stores of class 2.
One officer may have in charge as many cellars as, in the judg¬
ment of the Collector, he can superintend efficiently, not exceeding
six. A sum equivalent to the salary of the-officer in charge shall
be paid monthly to the Collector, by the owner or occupant.
Where a single officer has charge of more than one warehouse
of the second class, or more than one cellar or vault, the amount
to be contributed by each will be agreed on by the owners or
occupants, and the Collector; and the agreement shall be in writing,
and filed with the bonds.
APPLICATIONS TO BOND STORES, ETC.
Whenever it is desired to have any building constituted a private
bonded warehouse of the second and third classes, the owner of
occupant shall make application in writing to the Collector, or other
chief revenue officer of the port, describing the premises, the
location and capacity of the same, and setting forth the purpose
for which such building is proposed to be used, whether for the
storage of merchandise imported or consigned to himself exclusively,
or for the general storage of merchandise in bond. This application,
to entitle it to consideration, must be accompanied by a certificate,
signed by the proper officers of two or more insurance companies,
that the building offered is a first class fire proof store, according
to the classification of insurance offices at that port.
Applications for bonding yards and sheds as warehouses of the
fourth class will be made in a similar manner, and under like
regulations.
STORES, HOW SECURED.
The stores described in the second and third classes will be
required, previous to their being used for the storage of bonded
goods, to have such fastenings on the doors 'and windows as the
Collector may deem requisite for the security of the property. The
store must be separated from adjoining buildings by a brick or
167
stone wall, in whicJi no door or other opening will be permitted,
and must have a party wall above the roof.
ADDITIONAL FASTENINGS.
After stores have been approved and placed under customs lock,
the Collector will retain the right of ordering additional fastenings,
to be provided by, and at the expense of the owners or occupants
having charge of the premises.
WAREHOUSES MAY BE DISCONTINUED. '
Should the owner or occupant of any store, cellar or yard neglect or
refuse to pay to the Collector the sum required by these instructions
for the use of an officer or officers, as the case may be, or fail or
refuse to comply with any law regulating the storage of merchan¬
dise, or any rules or regulations issued by the Treasury Department
or by the Collector for the safety of the goods stored, the Collector
shall refuse permission to deposit goods in such store, and report
the facts at once to the Department for its further action.
BONDS MAY BE RENEWED.
^ The proprietors or occupants of stores Nos. 2, 3 and 4, on ten
days' notice from the Collector, may be required to renew their
bonds; and if they fail to do so, no more goods shall be sent to
their stores, and those within the same shall be withdrawn, at their
expense. -
STORES, HOW SURRENDERED.
The proprietor or occupant of a bonded warehouse shall have
the right to relinquish the business at any time, on notice to the
Collector and the owners of the merchandise deposited therein,
and paying the expense of its removal to other stores.
TRANSFER OF MERCHANDISE FROM ONE WAREHOUSE TO ANOTHER.
Merchandise duly deposited in a warehouse under bond, and
entitled to remain therein, may be transferred to another warehouse,
on the request of the importer or owner thereof; or when an
168
importer may obtain the privilege of using a store or cellar of class
2, and may desire to transfer thereto such merchandise imported
by or consigned to him, it may be done on his written request to
the Collector; but such transfers shall, in all cases, be at the risk
and expense of the party requesting it, and under the supervision
of an officer of the customs.
GOODS REMAINING IN STORE OYER FIVE DAYS.
In all cases where merchandise shall be suffered by the inlporter,
owner or agent thereof, to remain in warehouse for a period of five
days after the payment of the legal duties and charges thereon,
and the issuing of the permit for the delivery thereof, the Collector
will permit no more merchandise to be deposited in such store while
any such goods shall so remain, and will report the case to the
Secretary of the Treasury, that he may discontinue the store as a
bonded warehouse, or adopt such other course to enforce the ware¬
housing regulations as he may deem the law and facts to requires
NO FIRE OR LIGHTS PERMITTED.
No fire must be permitted in any warehouse, except in the
business office attached thereto; and where lights are required^
lanterns must be used, such as are used in naval vessels, and known
as magazine lanterns.
THE OFFICERS IN CHARGE OF WAREHOUSES.
All bonded warehouses, whether public or private, as well as
the stores occupied by the appraisers, where there are such, will
be placed by the Collector in the custody of officers designated
for that purpose, to be known as assistant storekeepers, who will
always keep the keys thereof in their own possession, and person¬
ally superintend the opening and closing of the doors and win¬
dows. They will be required to be in constant attendance at the
stores from seven o'clock, A. M., to sunset from April 1 to October
1, and for the residue of the year, from eight o'clock, A.M., to sunset,
169
except at the time necessary for their meals, not over one hour at
noon, when the stores will be closed.
They will not suffer any goods to be received, delivered, sam¬
pled, packed or re-packed, except in their presence, or the presence
of some person designated as an assistant by the Collector.
QUANTITIES IN BULK TO BE ASCERTAINED AT EXPENSE OF OWNER.
When goods are withdrawn from warehouses in quantities less
than the entire importation, the expense of weighing, guaging or
measuring must be paid by the owner, importer or agent, if it be
necessary to weigh, guage or measure such portion in order to
ascertain the dutiable value.
SAMPLING, PACKING AND RE-PACKING.
All merchandise in public or privatp bonded warehouses may be
examined at any time during the business hours of the port by
the importer, consignee or agent, who shall have liberty to take
samples of his goods in quantities according to the usage of the
port; make all needful repairs of packages, and to re-pack the
same, provided the original contents are placed in the new pack¬
age, and the original marks and numbers placed thereon; pro¬
vided, that no samples shall be taken,-nor shall any goods be
exhibited or examined, unless under the immediate supervision of
an inspector of the customs, and by order of the importer, owner,
or consignee, at his expense; nor shall any package be repaired,
or goods re-packed, without a written order from the Collector of
the port.
UNCLAIMED GOODS SENT TO STORE.
All the goods unclaimed by the owner or consignee at the expi¬
ration of the period allowed by law for the discharge of the ves¬
sel in which the same may have been imported, shall be sent by
the Collector to the stores owned or leased by the Confederate
States, class 1, if there be any at the port. If there be no such
stores, then said goods shall be deposited in such private bonded
170
Warehouses as may be specially designated for that purpose by
the Collector, with the approval of the Secretary of the Treasury,
the Collector paying to the proprietors, in case the goods are
sold as unclaimed, their charges for storage and labor at the
usual rates, and charging the same on the proceeds, in pursuance
of law.
RIGHT TO BOND UNCLAIMED GOODS.
The owner or consignee of any goods thus sent as unclaimed
may, at any time thereafter, within the period provided by law, be
allowed the privileges herein granted to bonded merchandise,
on making due entry thereof for warehousing.
NO DELIVERY WITHOUT PERMIT.
No goods are to be delivered from these stores, unless on a per¬
mit signed by the Collector and naval officex*, and endorsed by the
clerk in charge of the general storage books at the custom house.
Permits for unclaimed goods in private bonded warehouses, with
all the foregoing requirements, will not be acted on until all the
charges on them due the warehouse proprietor have likewise been
paid.
CHARGES FOR STORAGE, ETC.
ON GOODS ENTERED FOR WAREHOUSING.
The rates of storage, labor and other expenses on goods entered
for warehousing and deposited in stores of class 3 or 4 are
determined by agreement between the party storing and the pro¬
prietor of the warehouse, and are not subject to the control of the
Collector, as it is optional with the importer to select the warehouse
in which to deposit bonded merchandise.
171
ON UNCLAIMED GOODS.
All charges for labor, storage and other expenses on unclaimed
goods deposited in warehouse by order of the Collector, shall not
exceed, in any case, the regular rates for such objects at the port
in question. In cases where differences of opinion shall arise as to
the correctness of the charges so made, the decision of the president
of the chamber of commerce or the board of trade, in ports where
such bodies exits, or if there be no such officers, the decision of
the Collector or chief revenue officer of the port shall be binding
on both parties.
CHARGES, ETC., TO BE PAID BEFORE DELIVERY.
The Collector shall give no permit to withdraw such goods
without payment of the legal duties and charges so assessed, and'
if sold, shall cause the storage and charges to be paid out of the
proceeds of the sale.
SALES OF UNCLAIMED AND OTHER MERCHANDISE.
All merchandise duly bonded, and so remaining in public store for
the space of three years from the date of importation; all merchan¬
dise in respect to which there is a failure or neglect to pay the
duties within the time prescribed by law, and so remaining in
public store for a period of one year, shall be sold at public auction,
in some public or private warehouse, within thirty days after the
expiration of the several periods before mentioned, respectively.
DISPOSITION OF PERISHABLE GOODS AND EXPLOSIVE SUBSTANCES.
No perishable goods, gunpowder, fire-crackers, or other explosive
substances can be deposited in warehouse; and, if not immediately
entered for export or transportation for export, from the vessel
in which imported, as hereinafter provided for, or entered for con¬
sumption, and the duties paid within the time prescribed by law for
the unlading of the vessel, will be sold forthwith, the Collector
giving public notice for three days before the sale, and disposing
of and accounting for the proceeds as in the case of sales of other
unclaimed goods.
172
DISPOSITION OF GOODS DEPRECIATING IN VALUE.
Any unclaimed goods, wares and merchandise deposited in public ■
warehouse, which, in the opinion of the Collector, may, from
depreciation in value, damage, leakage or other cause, prove
insufficient, on the sale thereof, to pay the duties, storage and other
charges, if suffered to remain in the store for the period allowed
by law, will be sold at public auction, on giving public notice of
not less than six nor more than ten days, as the Collector may
determine under the circumstances of the case, and the proceeds
disposed of and accounted for as in -other cases of unclaimed goods.
GOODS CARTED FROM VESSEL TO WAREHOUSE TO BE IN CUSTODY
OF COLLECTOR, THE CARTAGE, DRAYAGE OR LIGHTERAGE OF
GOODS IN BOND, ETC.
All goods in bond, whether passing from the vessel or other •
conveyance in which imported to the warehouse, or from one vessel
or conveyance to another vessel or conveyance, or from the ware-
bouse on permits for exportation; all unclaimed goods, and all
goods ordered to the appraisers' store for examination, will be
carted, drayed or lightered by responsible cartmen, draymen or
lightermen, who, while performing their duty, will 'be known as
custom house cartmen, draymen o"r lightermen, and be under the
control and direction of the inspector of the "vessel, or assistant
store keeper of the store, as the case may be, from which the goods
are sent; it being intended that bonded goods or goods ordered for
examination shall at all times be in the custody of the government
or its authorized agents. Such persons shall also be subject, while
so employed, to the orders of the Collector, and will be held to a
strict compliance with all the warehouse rules and regulations.
CARTMEN, ETC., WILL TAKE TICKETS OF MERCHANDISE, ETC.
Cartmen, etc., will in all cases require of the officers, whether at
the vessel or warehouse, a ticket descriptive of the merchandise
delivered to them, and designating the store, vessel or other place
to which it is to be taken; which ticket they will return to the
173
officer from whom the merchandise was received, duly receipted by
the officer to whom such merchandise may have been delivered,
and will be held liable for the safe conveyance of all merchandise
delivered to them, and for the good condition of all delivered by
them.
TRANSFER OF MERCHANDISE IN BOND.
The frequency of requests by purchasers of bonded goods, which
they do not desire to withdraw from warehouse immediately, to
have them transferred from the importer's name to their own on
the warehouse records at the custom house, in order to obtain a
more perfect and secure control of the property, and the ware¬
housing laws and regulations, by requiring all withdrawals to be
made by the importer, consignee or agent, or some persons duly
authorized by him on the withdrawal entry, not permitting transfers
of this character, induces me to suggest that the object of such
transfers may be obtained by having the property transferred on the
books of the proprietor of the warehouse in which the goods are
stored; for as under the warehousing system all bonded merchan¬
dise deposited in warehouse are in the joint custody of the Govern¬
ment and the importer, the warehouse proprietor being the impor¬
ter's agent for this purpose, a transfer of goods sold, to the name of
the purchaser, by an order from the vendor 011 the warehouse pro¬
prietor for that purpose, will effectually place the merchandise in
the purchaser's possession, subject it to his control and render it at'
his risk and expense; for by virtue of this transfer the warehouse
proprietor, as joint custodian with the Government of the goods,
becomes the agent of the purchaser, responsible to him for the safety
of the merchandise and its proper delivery after the Government's
control is relinquished by the issue and presentation of a permit.
Transfers of this character are not necessarily limited to first
purchasers, but may be continued 011 all changes of ownership until
the maturity of the warehousing bond.
* 24
174
ENTRY OF GOODS IN BOND.
Importers of merchandise of every description, except such as
are perishable or explosive, being entitled to the privileges of the
warehousing system, provision is made by the regulations for the
several forms of entries by which these privileges are obtained.
These entries are of two classes—Simple and Combined.
The Simple forms are—'
1. Entry for.warehousing.
2. Entry for withdrawal from warehouse for consumption.
3. Entry for withdrawal from warehouse for transportation.
4. Entry for withdrawal from warehouse for exportation.
5. Entry for withdrawal from warehouse for inland transpor¬
tation and exportation to adjacent foreign territory.
Combinations of these simple forms have been established, to
facilitate business transactions, by avoiding the delay, as well as
the expense, attending the deposit of goods in bonded warehouses,
when such are intended,,at the time of importation, for destina¬
tions other than the port of original entry; and such are known as:
1. Warehouse and transportation entry.
2. Warehouse and exportation entry.
This system, while permitting merchandise to remain under
bond for three years fipm the date of the original importation,
authorizing the transfer of the same in bond, from one port to
another within the Confederacy, on transportation entries, pro¬
vides for the restoration of goods so transported to the custody of
the revenue officers of the Government at the port of destination,
with all the privileges appertaining thereto at the port of original
entry, re-deposit in warehouse, and subsequent withdrawal by
entries known as—
1. Re-warehousing entry.
2. Re-warehouse withdrawal entry for consumption.
3. Re-warehouse withdrawal entry for transportation.
175
4. Re-warehouse withdrawal entry for exportation.
Also, by combinations of these simple forms, known as—
1. Re-warehousing and withdrawal entry for consumption.
2. Re-warehouse entry for immediate exportation.
FORM OF ENTRIES, ETC.
> The following are the forms of the several entries under the
Warehouse System, and the explanations and regulations applica¬
ble thereto:
ENTRY FOR WAREHOUSING.
The entry of goods for warehousing shall be in the following
form, and must be verified by oath or affirmation, as in an entry
of merchandise for immediate payment of duties:
Form of Entry.
Warehouse Entry.
Custom House,
Port of
Entry of merchandise imported on the
, in the
master, from
186
by
.176
The dutiable value of each package of dry goods, hardware or
other package goods, must in all cases he stated on this entry,
when the invoice will permit its being done; and in case of de¬
duction for damage or other causes, it must be adjusted on each pack¬
age separately, that this entry may always be a true basis for with¬
drawal entries, either for consumption, transportation or exporta¬
tion, and also for the warehouse accounts. The owner or importer
will exercise the option given to him by law, by designating upon
the entry the warehouse in which he desires the merchandise shall
be deposited, in the following form:
Sir:—I request that the merchandise now entered by me to be
warehoused, as described in the within entry, per
from may be deposited in bonded
warehouse No. street; and I do
hereby constitute and appoint the proprietor of said warehouse as
my agent, for me and in my name, to have the joint custody of
such goods, and possession of the key to said premises allowed to
the importer^ under the provisions of the warehousing acts and
the regulations of the Secretary of the Treasury made in pur¬
suance thereof.
(Signed,) A. B.
To Collector of Customs, at
QUANTITY TO BE ENTERED.
Any portion of an invoice, not less than an entire package, or,
if the merchandise be in bulk, not less than one ton in weight,
may be entered for warehousing, if the importer desire, and the
remainder for immediate payment of duties; in which case, the
two entries must be made simultaneously.
RESTRICTION TO WAREHOUSING.
Under this form may be entered all imported merchandise,
except such as are of a perishable or explosive nature; provided the
importation is accompanied with an invoice. If no invoice has
17T
been received, or an invoice without the certificates required by
law, the goods must be sent to store as unclaimed, unless entered
for consumption by appraisement, or for immediate exportation,
conformable to treasury regulations.
BOND.
The entry having been examined by the proper officer in the
Collector's office, and the duty estimated thereon, it will be trans¬
mitted to the naval officer, with the invoice or invoices, for exami¬
nation and estimate of the duties by that officer; which being
done, the Collector will take a bond, with satisfactory security, in
double the amount of such estimated duties.
PERMIT AND GOODS TO BE EXAMINED.
The bond having been executed, the Collector will issue a
permit to the inspector (which order must be countersigned by the
naval officer, where there is one) to send the goods to the warehouse
named therein, with the exception of such as may be designated
for examination, which will be sent to the appraisers' stores; such
order must also indicate what goods are to be weighed, gauged or
measured; and such weighing, gauging or measuring is in all cases
to be done before the deposit of the goods in warehouse, or their
removal to the appraisers' stores.
MAY PAY DUTY ON WHOLE OR PART BEFORE GOING INTO STORE.
Om completion of entry for warehouse, should the importer
desire to take the whole or any portion of his property f^om the
vessel, and pay the duties before the same go into store, he shall
be at liberty to do so by paying the duty on withdrawal entry for
consumption, and one-half storage for one month, and giving penal
bond as required by the 4th section of act of 28th May, 1830.
EXAMINED GOODS TRANSFERED TO WAREHOUSE.
When the packages designated by the Collector on the invoice,
and ordered to the appraisers' stores, shall have been reported as
1?8
examined, the Collector shall direct the storekeeper to cause such
packages to he removed from the appraisers' stores to the ware¬
house where the remainder of the goods described in the entry have
been deposited. The expense of such removal shall be borne by
the importer.
ENTRY TO BE ADJUSTED BEFORE WITHDRAWAL.
The appraisers having reported on the invoice, the weigher,
gauger or measurer having made his return of the quantity, the
damage, if any, having been ascertained, and the dutiable value of
the merchandise and duties finally determined, the importer, coh-
signee or agent may, at any time within three years from the date
of importation, withdraw from warehouse any quantity of the same,
not less than an entire case or package, or not less than one ton
in weight, if the merchandise be in bulk; but it is to be distinctly
understood'that no merchandise can be entered for exportation or
for transportation from one port to another in the Confederate'
States, and withdrawn from warehouse on such entry, until all the
examinations and returns have been made, and the dutiable value
and duties definitely fixed.
PENAL DUTY TO BE PAID BEFORE WITHDRAWAL.
If, on examination by the appraisers, the merchandise be found
to be undervalued in the entry, and additional duty incurred, such
additional duty must be paid before any withdrawal entry of the
merchandise from warehouse for consumption, transportation or
export oan be allowed.
ENTRY FOR WITHDRAWAL FROM WAREHOUSE FOR CONSUMPTION.
The entry for withdrawal of merchandise from warehouse for
consumption at port of original importation shall be made by the
party in whose name the merchandise was warehoused, or by some
person duly authorized for the purpose by him; and in either case
shall be signed by the party making the withdrawal. This entry
shall exhibit the marks and numbers of the packages, the descrip-
179
tion and quantity of the goods, and the^dutiable value of the same.
On presentation to the proper officer in the Collector's office, it
shall he compared with the record on the warehouse books of the
original warehouse entry; and, if found correct, be properly entered
therein, the warehouse bond number endorsed thereon, and the
amount of duties payable estimated. From the Collector's office
it shall then be taken by the importer to the naval office, where a
similar comparison will be made with the warehouse records of
that office, and the estimate of duties verified and endorsed upon
the duplicate entry. The amount of duties thus ascertained having
been paid, a permit will be issued for the delivery of the goods.
The entry shall be in the following form, and shall be made in
duplicate:
Form of Entry.
Withdrawal Entry for Consumption at Port of Original Importation.
Entry of merchandise intended to be withdrawn from warehouse
by , which was imported into this district on the
, 186 , by , in the master,
from
8
PS
s
NUMBERS.
PACKAGES AND CON¬
TENTS.
QUANTITY.
es
w
PER CENT. j
PER CENT.
1 I
PER CENT.
PEK CENT. j
1
TOTAL. j
1 DUTIABLE VALUE OF)
j EACH PACKAGE, j
[To be signed by the importer.]
No oath will be required on this entry. If merchandise be with¬
drawn by any other than original importer, the following certificate
must be placed thereon:
180
Poem.
I authorize to withdraw from warehouse the goods de¬
scribed in this entry.
[To be signed by the importer.]
Merchandise in bulk, liquors, sugars, molasses, cocoa, pepper
and other articles bought and sold by weight, when withdrawn for
export or transportation, must be entered for such destination at
the actual quantities on which duties were estimated at the time
of arrival in the Confederate States; and to secure this, weighers,
measurers, and gaugers will be required to mark on each package
its contents as determined by them on its entry for warehouse.
On these quantities the duties 011 export and transportation entries
will be 'estimated. Goods withdrawn for consumption may be
taken at average valuations, care being had that on the last
withdrawal the entire balance of duty be collected.
Should the final withdrawal entry be for export or transporta¬
tion, and there be any difference between the actual duty and the
amount to close the sum due on the warehouse entry, the excess,
if any, shall be refunded on the last withdrawal for consumption,
and the deficiency, if any, collected on amendment to said entry. -
WITHDRAWAL ENTRY FOR TRANSPORTATION.
The entry for Transportation from one port to another in the Con¬
federate States shall be made and signed as required in case of en-,
try for consumption, and shall be in the form following:
FORM OF TRANSPORTATION ENTRY FROM ONE PORT TO ANOTHER
IN THE CONFEDERATE STATES.
Entry of merchandise intended to be withdrawn from warehouse
by , for transportation to , which was im¬
ported into this district on the , 186 , by
in the master, from
181
Custom House, 186
8
•aS
<
E
NUMBERS.
PACKAGES AND CON¬
TENTS.
: QUANTITY.
W
o
pj
w
(k
*5
8
&
(k
EH
O
M
fk
PER CENT.
1
PER CENT.
TOTAL.
DUTIABLE VALUE OF
EACH PACKAGE.
This entry shall he made in triplicate, and when withdrawn by
other than the original importer, the same authority must be re¬
quired as in case of entry for consumption. And in addition to the
particulars required in that case, this entry shall exhibit the name
of the consignee, and the name of vessel by which the goods are to
be transported; or if the transportation be by land, or partly by
land and partly by water, the particular rail road or other route
shall be designated, which route shall bo in accordance with the
regulations hereinafter provided. The party making the entry
shall also present a copy of so much of the original invoice as re¬
lates to the merchandise, if package goods, described in such entry,
or if other than package goods, a copy of the whole invoice. This
copy must be a literal copy of the original, and if in a foreign lan¬
guage, must be a translated copy, and contain all the particulars
set forth in that document. The entry having been compared with
the record of the original warehouse entry, as provided in case of
entry for consumption, entered in the appropriate column in the
warehouse account, and the warehouse bond number endorsed
thereon, and having also been compared and entered in the books
of the naval officer, and the duties payable estimated, and the fol¬
lowing oath taken by the party making entry, the Collector will
take a bond, in a penal sum equal to double the invoice or ap¬
praised value of the goods, with sufficient surety or sureties:
25
182
FORM OF OATH.
I do solemnly, sincerely and truly swear that the goods, wares
and merchandise described in the within entry, now delivered
by me to the Collector of the customs for the port of
, are truly intended to be transported in bond byv
me to the port of , and delivered to the
Collector of said port, according to the provisions of the ware¬
housing laws, and the regulations of the Secretary of the Treasury:
So help me God.
Sworn to this day of , 18 , before me.
, Collector.
TIME OF TRANSPORTATION BOND.
If the port to which the merchandise is to be transported be not
more than one hundred miles distant by the route proposed, the
time inserted in the bond shall be twenty days; if over one hun-.
dred, and less than two hundred and fifty miles, thirty days; if.
over two hundred and fifty, and less than five hundred miles, sixty-
days; and if over five hundred mrles, ninety days; but if the dis¬
tance be over two hundred and fifty miles, the Collector may, at the
instance of the party, allow thirty additional days.
Nine months will be allowed for transportation of merchandise
in bond between the Atlantic and Pacific ports around Cape Horn,
and four months by other routes between those ports. If the
transportation within the time prescribed is retarded by acci¬
dent, or other unavoidable cause, on regular protest and due
proof of the accident or other unavoidable cause, the Collector
may receive said goods, or any part thereof, within a reasonable
time thereafter.
The bond having been executed, the Collector will then issue an
order, countersigned by the naval officer, for the delivery of the
goods to the party making entry for transportation:
To enable the proper entry for re-warehousing to be made, the
Collector of the port where the goods are withdrawn will transmit
183
to the Collector of the port for which they may be destined, the
triplicate copy of the transportation entry, with a copy of the in¬
voice attached.
GOODS TO BE SEALED, MARKED AND SAMPLED.
Wines and distilled spirits, in casks of all sizes, must have the
number of bung or other holes legibly branded on the exterior, and
sealed, to prevent alteration or adulteration in the transit.
Goods in bulk, and other articles which cannot be sealed, must
be examined before delivery for transportation by the Collector,
and the weight, gauge, or measure specified on the entry and on
the triplicate copy thereof. Before delivery from warehouse, when¬
ever practicable, each package will also be legibly marked, " Port
of , in bond for ;" and samples will be
taken of each package of liquors, except when in bottles, not ex¬
ceeding eight ounces in quantity, and will be so marked as to in¬
sure identity, and be deposited with the store-keeper of the store,
subject to the order of the Collector.
ENTRY FOR RE-WAREHOUSING.
On the arrival of any goods, transported in bond, at the port of
destination, they must immediately be entered for re-warehousing,
the entry for which purpose shall be in the form following; such en¬
try, in all cases, being a copy of the withdrawal entry at the port
of last withdrawal:
RE-WAREHOUSING ENTRY.
Entry of merchandise intended to be re-warehoused by
, which was imported into the port
of , on the
day of , 18 , and
withdrawn from warehouse at port of
on the day of
18 , for transportation
to this district. 186
184
(To be signed.)
This entry shall be verified by the oath or affirmation of the party
to whom the goods are consigned, and in the form following, viz.:
Form of Oath. -
District of
I, , do solemnly, sincerely and truly swear, that the
goods described in the entry now delivered by me to the Collector ,
of this district are the identical goods mentioned in a transportation
entry made at the custom house at , by
on the day of , 186 , and that said goods are
the same in quality, quantity, value and package, wastage and ■
damage excepted, as at the time of original importation: So help
me God.
Sworn to this day of , 186 , before me.
, Collector.
This oath or affirmation having been taken and the place of de¬
posit designated, a bond, with satisfactory security, in a penal sum,
equal to double the amount of the duties, shall be executed.
The. Collector will thereupon issue a permit, as in the case of
goods entered for warehouse at the port of original importation,
directing the goods to be deposited in the warehouse designated.
If the Collector is satisfied that the goods so deposited and ei-
amined are the identical goods described in the entry and invoice
received by him from the Collector at the port of withdrawal, and.
185
were correctly appraised, he will immediately furnish the party
making entry with a certificate, countersigned by the naval officer,
where there is one, of the delivery in the form annexed, and will
also transmit a duplicate of such certificate to the Collector at the
port of withdrawal.
FORM OF CERTIFICATE OF DELIVERY OF GOODS TO CANCEL
TRANSPORTATION BOND.
District of ,
Port of , , 186 .
We hereby certify that the merchandise marked and numbered
as follows, withdrawn from warehouse at the port of ,
on the day of , by , has been duly
delivered to the proper officer of the customs at this port.
[Here describe the merchandise.]
, Collector.
, Naval Officer.
Goods transported under bond from one port of the Confederate
States to another, and arriving in advance of the transportation
papers, are to be treated as unclaimed goods, and sent to the bonded
warehouses provided for the reception of that class of merchandise,
until entry is made, when the goods may be transferred to such
bonded store as the consignee may designate.
If, however, the consignee should desire to pay the duties and
get possession of his goods immediately on arrival, an entry may
be made in the following form, to be verified by oath or affirmation:
Form of Entry.
Re-warehousing and Withdrawal Entry for Consumption.
Entry of merchandise to be re-warehoused and withdrawn by
, which was brought into this district by
from the port of , on the , 186 , having
been originally imported into by , in the
from on the day of 18
186
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(To be signed.)
The value and duty as assessed at the port of original importation,
and so stated in the triplicate copy of transportation entry forwarded
to port of destination, will, in all cases, be the value and duty to be
charged on the re-warehouse entry; and said triplicate copy williri
all cases be attached to the re-warehouse entry, or, if withdrawn
immediately on arrival, to re-warehouse withdrawal entry, as the
vouchers and authority for the assessment of duty. Should there,
however, on the examination, be found any clerical error in the
entry or invoice, it shall be forthwith corrected, entry allowed, and,
the fact reported to the Collector at the port of withdrawal.
But should any difference in valuation or classification be re¬
ported by the appraisers, the case will be reported to the Depart¬
ment, as hereinbefore provided, and the Collector at the port of
withdrawal duly notified of the fact, and the entry, in the mean¬
time, will be suspended.
In this case, no re-warehouse bond will be required; but the du¬
ties which shall be the amount certified as payable on the triplicate
entry having been paid, and a penal bond taken, as provided in the
4th section act 28th May, 1830, the Collector will issue a permit for
the delivery of the goods, except the packages ordered for examin¬
ation, which will be sent to the appraisers' store,
EXAMINATION BY APPRAISERS, ETC.
The same examination shall be bad by the appraisers'of the
goods in this case as in case of entry for actual re-warehousing;
187
and on their report that the goods agree with the entry, and are
correctly classified and valued, a permit shall issue for the delivery
of the examined packages, and a certificate in duplicate be issued
to cancel the bond at the port of withdrawal.
RE WAREHOUSE WITHDRAWAL FOR EXPORT.
Should the consignee of any merchandise transported under
bond desire to export the same immediately on arrival at port of
destination, he will give notice of the same to the Collector in
writing, who will direct the storekeeper to assume the custody of
the goods, wherever they may be, until the necessary entry is
completed, and permit issues. Should there be any delay in the
*
preparation of those papers, the goods will be sent by the Collector
to such warehouse as 'he may select. The entry will be made in
the form annexed;
Form of Entry.
Re-warehouse Entry for Immediate Exportation.
Entry of merchandise brought into this district by ,
from , and now to be exported by , on board the
, for , which was imported into the port of ,
on , 186 , having been originally imported into ,
by , in the , from , on the
day of ,18
[To be signed by the exporter.]
1UU
The entry having been verified by the oath or affirmation of the
consignee, as provided in case of entry for re-warehousing, and
also by the oath or affirmation of the exporter, in the following
form, viz;
Form of Oath.
District of
I do solemnly, sincerely and truly swear, that the goods, wares
and merchandise described in the within entry, now delivered by
me to the Collector of the customs for the port of , are truly
intended to be exported by me to the port of , without the
limits of the Confederate States, and are not intended to be
re-landed within the limits of the Confederate States. I further
swear that, to the best of my knowledge and belief, the said goods,
wares and merchandise are the same in quality, quantity, value
and package, wastage and damage excepted, as at the time of
importation. So help me God.
Sworn to this day of , T86 , before me.
, Collector.
And the export bond having been executed, the Collector will
issue a permit, to be countersigned by the naval officer, in the
annexed form, viz:
Form of Permit.
District of ,
Port of , 186
To the Storekeeper of the Port:
You are directed to deliver to the surveyor for exportation on
board the , for , [here
describe the merchandise,] brought into this district by
from
, Collector.
, Naval Officer.
189
At the same time that this order is given to the store keeper, a
copy of the enry shall also be transmitted to the surveyor for the
due shipment or lading of the goods.
The direction to the surveyor upon this entry shall be as follows:
Form op Order.
Port op , 186 .
To the Surveyor:'
You will direct an inspector to examine the goods described in
this entry, and, if found to agree exactly therewith, to superintend
the lading thereof on board the , for ,
of which, when completed, you will grant a certificate.
, Collector.
, Naval Officer.
The return of the inspector upon this entry shall be as follows:
Form op Return.
Port op 186 .
I, , have examined the goods described in the
within entry, and finding them to agree therewith, they were laden
under my supervision on board the ,
for
, Inspector.
BOND.
No bond other than the export bond will be required; and in this
case, as well as in that of payment of duties, the certificate already
prescribed for the cancellation of the transportation bond will be
furnished to the party making entry, immediately on the receipt of
the necessary evidence that the merchandise described in the trans¬
portation entry has been delivered; and a duplicate of the same
will also be forwarded to the Collector, or other proper officer, at
the port of withdrawal.
190
THIS ENTRY ONLY IN CERTAIN CASES.
This form of entry will only be allowed on articles in bulk: woods,
liquors that are branded and sealed, cases corded and sealed, sugar,
molasses, coal, iron, and other heavy and bulky goods, when the
identification can be readily made by the inspecting officer. All
other articles must be re-warehoused, as previously provided for, and
examined by the appraisers, before an export entry can be allowed.
The merchandise must in all cases be actually delivered to the
officer of the customs at the port where landed or unladen, whether
entered for re-warehousing, payment of duties, or immediate
exportation.
Should merchandise, after having been re-warehoused, be with¬
drawn for consumption, transportation or exportation, the entries
slial1 be according1 to- the forms annexed—all the regulations as to
oaths, bonds, cxanviv tions, etc., to be complied with, as herein
provided for entries at first and second ports,
Form of Entry.
Re-warehouse Withdrawal Entry for Consumption.
Entry of merchandise intended to be drawn from warehouse for
consumption by , which was brought into this district on
the day of , 186 , by , from the port of ,
having been originally imported into by , in the
, from , on the day of ,186.
> 3
« *
rt W
(To be signed.)
191
Form of Entry.
Re-warehouse Withdrawal Entry for Transportation in the Confederate States.
Entry of merchandise intended to be withdrawn from ware"
house by , for transportation
to , which was brought into this
district on the 186 , by ,
•from the port of , the
same having been originally imported into the district of
, on the
day of ,18 , in the
. from
3 ^
< S
> <
W ft
< w
(To be signed.)
Form of Entry.
Re-warehouse Withdrawal Entry 1: r 'lii.
Entry of merchandise withdrawn from mm .'(mouse by
and to be exported by
, in the ,
master, for ,
which was brought into this district on the ,
18# , from the port of , the
same having been originally imported into the district of
, on the day of ,
186 , in the , from
192
(To be signed.)
If the merchandise be withdrawn, in either of these cases, by
any other than the party by whom brought into the district, the
same authority is required as in case of withdrawal at port of
original importation.
WAREHOUSE AND TRANSPORTATION ENTRY.
On the arrival from any foreign port of any goods destined for
immediate transportation to other ports in the Confederate
States, the warehousing and transportation may be combined in
one entry, the oaths to be the same as prescribed in the ware¬
house entry. The forms of entry shall be as follows, the
foregoing regulations as to examinations being in all respects
complied with:
Form op Entry.
Warehouse Entry and Transportation in the Confederate States,
Entry of merchandise imported by
in ship , master^
from for warehouse
and for transportation in bond to ,
186
193
3«
3 *
w td
This entry must be made in triplicate, in accordance with the
rules already prescribed, stating, in addition, the date and time of
transportation bond, and the triplicate forwarded to place of desti¬
nation, as in case of withdrawal from warehouse for transportation
in the Confederate States. The entry having been verified by the
oath or affirmation of the importer, and the transportation route
having been designated, and all other requirements complied with,
the Collector will take a bond, in a penal sum, equal to double the
invoice*or appraised value of the goods.
TO BE SENT TO STORE, EXAMINED, ETC.
On the execution of the bond, the Collector will issue a permit,
to be countersigned by the naval officer, directing the goods to be sent
to the warehouse designated by the importer' while the requisite ex¬
aminations are being made by the appraisers, and until the dutiable
value shall have been determined; which having been done, a permit
shall be issued for the delivery of the goods to the importer for
transportation, and the same proceeding shall be had as heretofore
provided in case of goods withdrawn from warehouse for transpor¬
tation; especial care being taken that the triplicate entry is trans¬
mitted to the second port in season to anticipate the arrival of the
goods.
IMPORT VESSEL MAY BE MADE WAREHOUSE DURING EXAMINATION.
The same permits are to be used as when the warehouse and
194
transportation entries are made separately. In case of warehouse
and transportation entries, the importing vessel may be considered
the warehouse, without charge, during the time the examination is
being made by the appraisers, and from which deliveries may bo
made for transportation; but should the examination be delayed
beyond the time allowed by law for the goods to remain on board,
they must be sent to such bonded warehouse as the importer may
select, until the examination is completed, under the usual ware¬
house permit; and when delivered for transportation, the delivery
to take place under the permit as delivery for transportation. It
shall be the duty, and it is required of the appraisers, whenever
practicable, that the goods so entered shall be examined on board
the vessel in which imported, in order to save the importer the
charges for sending the same to store.
BOND MAY BE GIVEN BY IMPORTERS AT INTERIOR PORTS.
In order to facilitate the transmission of merchandise in bond
from a port of entry to any interior port of delivery, under the
act of 28th March, 1854, the importer of any- goods, wares or
merchandise, residing at such interior port of delivery, and desir¬
ing to have the merchandise transported in bond, may produce his
invoice to the Surveyor or designated Collector of the interior
port, take the oath or oaths required by law, and execute the
transportation bond, with proper sureties, before the Surveyor or
Collector of said port, who shall certify on said bond the suffi¬
ciency of the sureties, and transmit the bond to the Collector of
the port of importation; and the bond so taken shall be as valid
and binding as though executed in the office of the Collector where
the entry shall be made. The invoice, with the oath attached, may
be transmitted by the importer to his' agent or attorney at the
port where the goods are expected to arrive, who, upon their
arrival, shall present the transportation entry, with bill or bills of
lading therefor, in the form and setting forth the particulars here¬
inbefore required; whereupon, the same proceedings shall be had
195
as in other entries for transportation under bond from one port
to another in the Confederate States.
EXPORT FROM WAREHOUSE AT PORT OF IMPORTATION.
When goods are withdrawn from warehouse for exportation at
port of original importation, the entry shall be in the form
following:
Form of Entry.
Export Entry from Port of Original Importation.
Entry of merchandise intended to be withdrawn from warehouse
, and to be exported by him in the ,
master, for , which was imported into
this district by in the , master,
from , on the day of , 186 .
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[To be signed by the exporter.]
If exported by other than the original importer, the same
authority will be required as in case of withdrawal for consumption,
and the oath to be taken by the exporter shall be in the following
form, viz:
Form of Oath.
District of :
I do solemnly, sincerely and truly swear, that the goods, ware s
and merchandise described in the within entry, now delivered by
196
me to the Collector of the customs for the port of , are truly
intended to he exported by me to the port of , without the
limits of the Confederate States, . and are not intended to be
re-landed within the limits of Confederate States. I further swear,
that, to the best of my knowledge and belief, the said goods, wares
and merchandise are the same in quality, quantity, value and
package, wastage and damage excepted, as at the time of impor¬
tation. So help me God.
Sworn to this day of , 186 , before me.
Collector.
The entry having been duly entered in the warehouse accounts,
and the oath as above prescribed having been taken, the exporter
shall enter into a bond with satisfactory security, in a penal sum
equal to double the amount of the estimated duties on the goods,
to produce the proofs required by the 81st section of the act of
March 2d, 1199, of the landing of the same beyond the limits of
the Confederate States.
The bond having been duly executed, a permit will be issued,
signed by the Collector and countersigned by the naval officer,
where there is one, directing the storekeeper to deliver the goods
to the surveyor.
The entry shall at the same time be transmitted to the surveyor,
with directions to cause the merchandise described therein to be
laden for exportation, indicating such as is to be weighed, measured
or gauged.
The return of the officer under whose inspection the goods are
shipped shall be in the form annexed:
Form of Return.
Port of , , 186 .
I, , have examined the goods described in the within
entry, and finding them to agree therewith, they were laden under
my supervision on board the , master,
for
Inspector,
197
WAREHOUSE AND EXPORTATION ENTRY.
"When any goods, wares or merchandise are imported into any
port in the Confederate States, and the intent is shown by invoice
and manifest, bill of lading or other evidence that the same are to
be exported immediately by sea beyond the limits of the Confederate
States, an entry for warehouse and exportation may be made in
the following form:
Form of Entry.
Warehouse and Exportation Entry.
Entry of merchandise imported for warehouse by ,
in the , master, from , on the day of
, 18 , and to be immediately exported by , in the
, master, for
EXPORT BOND TO BE GIVEN.
No bond other than the export bond shall be required for this
entry; which bond having been duly executed by the party making
entry, the Collector, together with the naval officer, shall issue a
permit addressed to the inspector of the vessel by which said goods
were imported, directing him to send said goods to the vessel in
which they are to be exported, the import vessel being considered
the warehouse.
The same order to surveyor to ship, and same return from said
officer of shipment, required on this as on the usual export entiy.
21
198
RESTRICTIONS AS TO USING THIS FORM OF ENTRY.
This entry for warehouse and exportation will only be permitted
when an opportunity exists for immediate export. If the goods
cannot be re-shipped immediately on arrival, they must go to a
bonded warehouse as unclaimed, and remain until an opportunity
offers, when entry in this form can be made.
EXPORT BOND, HOW CANCELLED.
For the discharge of export bonds, the exporter must producej
within one year if the shipment be to any port of Europe or America,
and within two years if to any port of Asia or Africa, a certificate
under the hand of the consignee at the foreign port, describing the
articles exported, and declaring that the same have been received by
him from on board the vessel, specifying the name and nation of
the vessel from which they were so received; which certificate
shall be authenticated by the consul or agent of the Confederate
States residing at said port; or, in the absence of such officer, by
two American merchants residing at such port; or, if there be no
American merchants resident there, then, by two respectable foreign
merchants; which certificate shall be confirmed by the oaths or
affirmations of the master and mate, or other principal officers of the '
vessel, to be taken before the consul or commercial agent of the
Confederate States, if there be one; and if not, before some other
person authorized by the laws of the country to administer the
same. The forms of these certificates shall be as follows:
Certificate of a Consignee, declaring the Delivery of Merchandise at a Foreign Port,
I, , of the (town or city) of , merchant, do hereby
certify that the goods or merchandise hereinafter described
have been landed in this (city, town or port,) between the and
days of , from on board the , of , whereof
is at present master, viz: [here describe the merchandise,] which,
according to the bill of lading for the same, were shipped on board
the , at the port of , in the Confederate States of
199
America, on or about the day of , and consigned to me
(me, or to us,) by , of aforesaid, merchant, (or by
the master of said ,)
Given under (my or our) hands, at the (city) of , this
day of , 186 .
Oath or affirmation of the principal officers of a vessel, confirming the Landing
of Merchandise at a Foreign Port,
Port op
We, , master, and , mate, of lately-
arrived from the port of , in the Confederate States of
America, do solemnly (swear or affirm) that the goods or merchan¬
dise enumerated and described in the preceding certificate, dated
the day of , and signed by , of the city of ,
merchant, were actually delivered at the said port, from on board
the , within the time specified in the said certificate.
Sworn (or affirmed) at the city of , before me, this day
of , in the year
Verification of the Delivery of Merchandise at a Foreign Port, to he executed by
a Consul or Agent of the Confederate States.
I, (consul or agent) of the Confederate
States of America, at the city of , do declare that
the facts set forth in the preceding certificate, subscribed by
, of the said city, merchant, and
dated the day of , are (to
my knowledge just and true; or, are in my opinion just and true,
and deserving of full faith and credit.)
In testimony whereof, I have hereunto sub-
[seal.] scribed my name, and affixed the seal of
my office, at , this
day of 186 .
Consul.
200
Verification of the delivery of Merchandise, to he executed hy American or Foreign
Merchants, as the case may require.
We, , residing in the city of
, do declare that the facts stated in the pre¬
ceding certificate, signed by , of
the said city, merchant, on the day of ,
are (to our knowledge just and true; or, are in our opinion just
and true, and worthy of full faith and credit.) We also declare
that there is (no consul or other public agent for the Confederate
States of America, or American merchants, as the case may
require,) now residing at this place.
Dated this day of , at the city of
(Signatures.)
PRINTING OP SILKS IN BOND—PONGEES AND OTHER PLAIN WHITE.
Silks in bond may be withdrawn from warehouse to be colored,
printed, stained, dyed, painted, or stamped, the collector taking a
deposit in money equal to the amount of duties ascertained to be
payable ; which deposit shall be refunded if the goods aforesaid
shall be returned to the warehouse re-packed in the original condi¬
tion, and according to original marks and numbers, within sixty
days from date of delivery thereof. Bach package shall, before
the*same be delivered from warehouse, be opened and examined
by the proper officer of the customs, and the contents thereoi
measured or weighed, and the quality thereof ascertained, and a
sample of each piece thereof reserved at the custom house, and
a particular account or register of such examination shall be
entered on the books of the custom house. On the return of said
goods, if the Collector shall be satisfied that the contents of eacl
package are the identical goods imported and registered aj
aforesaid, and not changed or altered, except by being colored
dyed, stamped, stained, painted or printed, as aforesaid, he shal
thereupon refund the deposit as aforesaid, and said goods shall b(
201
entitled to the same privileges as if in original condition, as per
4th section act 22d May, 1824. v
The form of entry for delivery of silks for this purpose shall be
as follows:
WITHDRAWAL OF SILKS FOR DYEING, ETC.
Entry of silks intended to be withdrawn from warehouse for
dyeing, coloring, printing, painting, or stamping, under the provi¬
sions of the act of 22d May, 1824, and Treasury instructions,
which were imported into this district on the
day of 18 , in the
master, from
DATE.
DESCRIPTION OF
MERCHANDISE.
DUTY.
PER CENT.
DUTY.
PER CENT.
TOTAL.
DUTIABLE VALUE OF
EACH PACKAGE.
(To be signed. J
DEPOSIT FOR DUTY.
On the same estimate of duties being made as required in With¬
drawal entries for payment of duties, and the goods being duly
entered on the books as withdrawn for printing, etc., the party
making entry will deposit with the Collector a sum equivalent to
the duties thus estimated. Whereupon, a permit will issue in the
following form, to be countersigned by the naval officer:
Form No. 141.
District of
Custom House,
To the Warehouse Superintendent:
You will have the following described silks withdrawn from
warehouse by > in order to be printed,
202
painted, stamped, dyed or - colored, and which were imported
by in the , from
viz :
[Here describe the merchandise.]
sampled and weighed, or measured and examined, as required by
the act of 22d May, 1824, and Treasury instructions, and deliver
the same to , to be returned to the warehouse
from whence withdrawn within sixty days from this date.
Collector.
Naval Officer.
On the return of the goods within the time specified, they shall
be examined by the warehouse superintendent, and if found to
agree with the samples retained, he shall issue a certificate in the
following form :
District of
Custom House,
I do hereby certify that the following described goods, returned
to warehouse by are the same goods as with*
drawn by on the day of ,
18 , to be printed, painted, stamped, dyed or colored.
[Here describe tbe merchandise.]
I also certify the said goods are in the same condition as when
withdrawn, except by being printed, painted, stamped, dyed or
colored.
Warehouse Superintendent.
On the presentation of this certificate, the deposit shall be re¬
funded and the withdrawal entry cancelled.
Goods withdrawn under this entry and permit will be con¬
sidered in the accounts as still in warehouse, the entry and deposit
being made only to secure the return of the goods. If the goods are
not returned within the period specified in the entry, the same will
pass into the accounts as a regular withdrawal entry for consump¬
tion, and the deposit will go into the accounts as duties received.
203
INLAND EXPORTATION OF GOODS IN BOND TO PORTS AND PLACES
IN MEXICO.
Merchandise in the original packages, duly entered and bonded,
may be withdrawn at any time within three years from the date of
importation, for immediate exportation to Chihuahua, in Mexico,
either by the route of the Arkansas river, through Van Buren, or by
the route of the Missouri river, through Independence.
Merchandise duly entered and bonded, or re-warehoused under
bond at point Isabel, in the collection district of Brazos de Santiago,
may be withdrawn from warehouse at any time within three years
from the date of importation, for immediate exportation to ports
and places in Mexico, by land or water, or partly by land and
partly by water, by the following routes, viz.: 1st, directly by
water, to ports and places in Mexico lying on the sea-coast or
Rio Grande; 2d, by land or water, under warehouse trans¬
portation bond, to Brownsville, Rio Grande City, Roma and
Loredo; thence by water to places in Mexico lying on the Rio
Grande. Merchandise transported in bond from Point Isabel to
Brownsville, Rio Grande City, Roma, and Loredo, may be re-ware¬
housed thereat, only in first-class fire-proof stores, according to the
classification of the insurance companies at these places, previously
approved by the Department and bonded.
Entries of Goods in bond at Point Isabel may be made for trans¬
porting to and re-warehousing at Brownsville, Rio Grande City,
Roma and Loredo, on like bonds as are provided in the regulations
i
for the transportation and re-warehousing at interior ports of de¬
livery. Merchandise entered for exportation in bond at Point
Isabel for Mexico may, at the option~of the owner, be withdrawn
at Rio Grande City, Roma, Loredo, or Brownsville, for consump¬
tion, on due entry thereof and payment of the proper duties and
charges to the Deputy Collector, at either of those points at which
the merchandise may be; prompt returns of such entries and duties
collected to be made by the Deputy to the Collector at Point Isabel,
204
that the proper endorsements may he made on the entries and
bonds at that port.
Merchandise duly entered and bonded at any port of the Con¬
federate States may be withdrawn for immediate exportation in
bond to San Fernando, Paso del Norte, and Chihuahua, and be
transported by water to the port of Lavaca, in the collection district
of Saluria, Texas, and be transhipped thence inland to San Antonio,
and from the latter place to the before mentioned destinations in
Mexico, either by way of Eagle Pass, de Presidio del Norte, and
San Elizario, all on the Rio Grande. On the arrival of such goods
at the port of Lavaca, they need not be re-warehoused, but must
be landed by permission and under inspection of the surveyor of
that port.
In consideration of the long inland transportation and the risk of
injury and defacing of the marks on the packages, thereby render¬
ing the identification difficult, if not impossible, the packages must
be corded, and a lead seal attached thereto, at the expense of the
exporter, under the direction of the storekeeper, before leaving the
warehouse.
Each package shall also be marked, under direction of the store¬
keeper, and before the goods are delivered from the warehouse,
with these words: "Port of , in bond for ," [naming
the port or place of destination in Mexico.]
The entry for withdrawal from warehouse for exportation inland
to ports and places in Mexico, by land or water, or partly by land
and partly by water, shall be in the following form, and shall set
forth particularly the route and mode of conveyance by which the
merchandise is to be exported—naming always the last customs
station at which inspection is to be made, and from which the goods
are to be exported:
Withdrawal Entry for Transportation and Exportation in Bond to Mexico.
Entry of merchandise to be withdrawn! from warehouse, by
, which was imported by , into this district, in
205
the , master, from , and
to be transported to , and thence exported to
, in Mexico, by way of
00
w
<
£
PS
w
«
£
&
PACKAGES AND CON-
| TENTS.
H
eh
55
<
&
PEE CENT.
Eh
fc
W
o
P5
w
Ph
PER CENT. j
PER CENT. J
PER CENT.
TOTAL.
DUTIABLE VALUE OF
EACH PACKAGE.
This entry shall be verified by the oath or affirmation of the ex¬
porter, and he shall enter into bond, in a penal sum equal to double
the value of the goods, with security satisfactory to the Collector.
The bond having been duly executed, a permit will be issued,
signed by the Collector, and countersigned by the naval officer, if
any, directing the storekeeper to deliver the goods to the surveyor.
The Collector will hand one of the entries to the suryeyor, with
directions thereon to superintend the lading thereof on board the
conveyance for exportation to Mexico.
Upon the receipt of this order, the surveyor will designate an in¬
spector for the discharge of this duty, who shall carefully examine
the packages, and if they agree in all particulars with the descrip¬
tion in the entry, he shall make return of such examination.
INLAND MANIFESTS.
The manifest shall contain a description of the marks, numbers,
packages, or quantities, by whom shipped, to whom consigned, and
the route by which the merchandise is to be transported, and shall
be certified by the officer of the customs superintending the ship¬
ment, and shall be delivered by the master, owner, conductor or
driver of the vehicle to the customs officer at the first station for
inspection on the route; and after packages shall have been duly
28
20G
examined, and if it is found that they have remained unbroken and
conform to the manifest and triplicate entry, the inspector shall cor"
tify the fact on the triplicate entry.
The surveyor at Lavaca and the officers, of inspection at the
points named on the several designated routes inland to Mexico,
must each keep a record, in which will be duly noted all the par¬
ticulars of the merchandise and transportation contained in the
manifest or entry.
EXAMINATIONS ON THE WAY.
Having entered and verified the statement of the entry thus
passed inspection, the inspecting officer will endorse on the mani¬
fest a permit for the party to proceed on the designated route to
the next station, where the like examination, certificates, entry on
the record, and permit will be made; and the inspector at the last
port will endorse on the manifest that the merchandise has been
examined and found correct, and exported to , its
destination in Mexico; and having made the proper entry in his
record, will forward the manifest to the Treasury Department with
his semi-annual report. He will also endorse the proper certificate
on the triplicate entry, with a permit to export the merchandise
described therein to its destination in Mexico.
PROOF TO. CANCEL BOND.
The proof of due landing at the port of destination in Mexico will
be a certificate of the Confederate States consul or agent, which
will be in the following form:
Form.
I, , consul or agent of the Confederate States of
America, residing at , in , do hereby certify
that I have duly examined the packages of merchandise described
in the within entry and invoice, and am fully satisfied that the
goods have arrived in this place in the original packages as im¬
ported, without any change or alteration, and have been exported
207
from the Confederate States in good faith, to be disposed of and
consumed in a foreign country.
In testimony whereof, I have hereunto set my hand and affixed
my official seal, this day of , A. D.
[l. s.] 186 , and of the independence of the Confederate
States of America the
Consul of C. S.
If there be no consul or agent Of the Confederate States residing
at the place, then the certificate may be made by the consul of a
nation in amity with the Confederate States; and if there be no
such consul there, then by two reputable merchants at said place.
This certificate will be endorsed on the triplicate entry; and on
the production of the entry to the Collector of the customs at the
port of withdrawal, with proper certificates thereon, showing a full
compliance with the bond within the time therein limited, the same
will be cancelled; and if not so produced, the bond will be enforced
without delay.
By the law authorizing the exportation of merchandise in bond by
certain routes in Mexico, it is provided that no goods, wares or mer¬
chandise exported out of the limits of the Confederate States, accord¬
ing to the provisions of that act, shall be voluntarily landed or
brought into the Confederate States; and that, on being so landed or
broughtinto the Confederate States, they shall be forfeited; and that
the same proceedings shall be had for their condemnation and distri¬
bution of proceeds as in other cases of forfeiture of goods illegally
imported; and every person concerned in the voluntary landing or
bringing such goods into the Confederate States, shall be liable to
a penalty of four hundred dollars.
208
PROTESTS AND APPEALS.
PROTESTS AGAINST PAYMENT OF DUTIES.
The Treasury Department having authority to refund duties
paid in excess only in cases where the duties have been illegally exacted;
and the Supreme Court having decided that where no protest
(stating specially the ground of objection) is made, the duties are
not illegally exacted, in the legal sense of the term, it becomes
necessary for importers in cases where they regard the rate of duty
or the value on which such duty is assessed erroneous, and from a
desire to obtain possession of their goods are obliged to pay the
duty, to file with the Collector at the time of paying such a written
protest against the exaction, in order to reserve the legal right to
a refundment of the amount or excess paid, should the questions
at issue on investigation be decided in their favor.
Form of Protest.
The following is a suitable form of protest, in which all the
reasons to sustain the importer's position against the exaction
should be explicitly set forth; as on the trial of such oases before
the courts it has been decided that the applicant must confine his
claim to the grounds declared in the protest, and is debarred from
introducing other or new objections.
Form.
New Orleans, 186
Sir:
I hereby protest against the payment of duty at the rate of
per cent., charged on (describe the goods)
imported by me in the , from
and described in an entry made by me on 186
numbered claiming that under existing laws said goods
are only liable to duty at the rate of per cent., (or are exempt
from duty, as the case may be,) for the following reasons, viz:
(Here state clearly and explicitly all the grounds relied upon to
sustain the claim.)
209
I pay the amount exacted in order to obtain possession of the
goods—claim to have the same (or excess) refunded, and reserve
my right of appeal to the judicial tribunals.
(Signed,) A. B.
To
Collector of customs.
Should the protest be against the payment of duty on an errone¬
ous valuation, the above must be altered to conform to the facts.
Protests against the payment of duty must be made in duplicate,
and delivered to the cashier of the custom house at the time of paying
the duty.
General protests against the exaction of duties are not admissible,
the law requiring a protest to be made to the Collector of the
customs in writing, subscribed by the importer or his duly author¬
ized agent, at or before the payment of the duties, setting* forth
distinctly and specifically his objections to the payment of the
duties demanded. A general protest, it has been decided by the
Department, in conformity with judicial decisions, made on any
one importation, cannot be taken as extending and applying to future
importations of a similar character.
No return of alleged excess of duties can be made, arising from
the rate at which Collectors estimate the values of foreign curren¬
cies, unless the duties are paid under due and sufficient protest.
NOTICE OP DISSATISFACTION OR PROTEST, AND APPEAL FROM
COLLECTOR'S DECISIONS UNDER 4th SECTION OF ACT 21st MAY, 1861.
The 4th section of the Tariff Act of 21st May, 1861, renders the
decision of the Collector at the port of importation and entry, as
to the liability of importations to duty, final and conclusive,
unless the owner, importer, consignee or agent shall, within ten
days after entry, give notice to the Collector, in writing, of his
dissatisfaction with such decision, etc.; and shall, within thirty
days after the date of such decision, appeal therefrom to the
Secretary of the Treasury. It is therefore incumbent upon import-
210
ers, when dissatisfied with the rate of duty assessed by the
Collector on their importations, in order to obtain redress, to avail
themselves of the rights granted by this act by conforming strictly
to its provisions, thus:
If the merchandise be entered for consumption and the duty
paid, the protest against the payment of the duties before explained
will be sufficient for the notice to the Collector of dissatisfaction,
required by the act.
If the duty is not paid or the entry is for warehousing, a notice
corresponding in form with the protest protesting against the
assessment of the duties will be sufficient.
In addition to this notice, should the Collector fail to alter his
decision, the importer must appeal to the Secretary of the Treasury,
by representing clearly to that officer all the facts of the case, and
questions at issue. This appeal maybe in the following form, viz:
Form of Appeal.
New Orleans, 186
Sir:
Availing myself of the privilege granted by the fourth section of
the act of 21st May, 1861, I have the honor to appeal to you from
the decision of the Collector of customs of the port of
assessing duty at the rate of per cent, on the
following goods imported by mo in the from
and entered for (here state the kind of entry)
on 186 , numbered viz:
(here describe the goods)
claiming the said goods are, under existing
laws, liable to duty at the rate of per cent., (or are entitled
to free entry, as the case may be,) for the following reasons:
(Here state clearly all the reasons relied upon, and the objections
to the Collector's ruling.)
I have complied with the requirements of the act, by notifying the
Collector of my dissatisfaction with his decision, and submitting the
211
case for your consideration, solicit the relief to which I feel entitled
under the laws.
(Signed,) A. B.
Hon.
Secretary of the Treasury.
TIME OF MAKING APPEALS, ETC.
To prevent misapprehension as to the time in which notice or
protest of dissatisfaction may be made to the Collector, and an
appeal taken to the Treasury Department from his decision, under
the fourth section of the Tariff Act of 21st May, 1861, it has been
decided that the Treasury Department can entertain no case of
appeal from the Collector's decision as to the rate of duty on
imports in which the notice or protest shall not have been made
before the expiration of ten days from and after the final liquidation of
duties, and the appeal taken within thirty days from and after the
date of the final liquidation of duties; which must be held to be
thq final decision of the Collector as to the rate and amount of duties
to be exacted in this case.
212
MANNER OF TRANSACTING BUSINESS AT THE
CUSTOM HOUSE.
"While the routine of business at the custom houses in the
several ports is not. strictly uniform, the following is given as
that more generally practiced in the principal ports:
ENTRY OE MERCHANDISE FOR CONSUMPTION, HOW MADE, AND
PROCEEDINGS CONNECTED THEREWITH.
Entries for consumption on arrival—or impost entries, as this
class is usually styled—are made by the importer preparing, in
duplicate, an entry in the form below, by describing therein the
goods by the marks, numbers, "description of package, contents,
and value as stated in the invoice, adding all dutiable charges, and
in every case a charge for commission at the usual rate. In addi¬
tion to the value being stated in the general column, the importer
will carry out the value of each description of goods paying a
different rate of duty under the appropriate head of 25, 20, 15, 10
and 5 per cent, etc., as the case «nay be, adding each column, to
show the gross amount subject to the different fates, thus:
PRO FORMA ENTRY.
Entry of merchandise imported into the port of New Orleans, by John Doe, in the ship " Confederate,"
Pride, master, from Bordeaux :
Marks
and
Numbers.
J D 15.
D 21@30...
J D 11@20.
Description
of
Merchandise.
One hundred and fifty
cases empty bottles.
Charges
Ten casks wines.
Ten barrels prunes.
Charges...
Commission 2 per cent
£
3.00 doz.
GOO galls
Invoice
Value.
Francs, 486!
20.
373.32
301.45
6.75
1187.52
23.75
Frs. 1,211.27
$225 25
Rate Per Cent.
25
373.32
373.32
7.47
380.79
20
308.20
308.20
6.16
314.36
15
£506
506.
10.12
516.12
«
j a
>■. s
$71
58
96
$225
Rate
of
Duty.
Id p.ct
20 p.ct
15 p.ct
Dutt.
New Orleans, September 10, 1861.
214
The importer will not estimate and extend the duty on the
entry, as this is the proper duty of the clerk at the custom house.
The entry, thus prepared, together with the invoice and bill of
lading, will be delivered to the entry clerk (or the officer dis¬
charging that duty) in the Collector's office, who will examine'the
entry by the invoice and bill of lading, stamp or certify the in¬
voice estimate, and extend the duties and make out the permit,
and return all these documents to the importer, who will then
take them to the invoice clerk to be recorded and numbered for
identification; from thence he will proceed to the naval office and
deliver the papers to the entry clerk there, who will examine the
entry by the invoice and bill of lading, as in the Collector's office,
test the .correctness of the permit, and the calculation of the duties,
and, if correct, checking both with his initials, return the papers
to the importer, with the exception of the duplicate entry, which
is retained for the fil'es of the naval office.
The importer then proceeds to the Deputy Collector and takes
the appropriate oath endorsed on the entry, the Deputy Collector,
ordering the packages for examination" on the invoice, entry and
permit, signs the invoice and retains it, returning the entry and
permit to the importer. The importer, if he wishes to obtain pos¬
session of his goods under the penal bond, authorized by the act of
28th May, 1830, will proceed to the bond desk and execute the bond,
or, if he has given a six months bond, as provided for by treasury
regulations, will have the value of his entry endorsed on such bond
by the bohd clerk; he will then go to the cashier's desk and pay
the duty and fees; from thence he takes the entry and permit to the
naval officer, or his deputy, who will check the amount of duties,
sign the permit and return the papers; he will then return to the
Deputy Collector, who will sign the permit, deliver it to him, and
retain the entry.
In some custom houses this order is changed, by simply requir¬
ing the importer, after having the estimated duties examined by the
entry clerk of the naval office, to proceed directly to the bond desk
215
from that to the cashier and deputy naval officer, and then to the
Deputy Collector, where the oath is administered and documents
retained, except the permit, which is signed and delivered. This is
the practice at New Orleans, and avoids the trouble of applying
twice to the Deputy Collector.
The importer will then send the permit to the importing vessel,
unless some of the articles are to be weighed, gauged, or measured,
in which case he will take it first to the surveyor's office, for record
and endorsement.
In sending permits to the importing vessel, great care should be
taken that they are left only with the customs officer in charge,
as leaving such with other persons and in improper hands is the
fruitful source of errors, delays and annoyances in obtaining goods
after entry.
On all permits where the examination of the goods is not to be
made by the appraisers on the levee or wharf, a portion of mer¬
chandise is ordered to be sent to the public or appraiser's stores for
appraisement.
The invoice, or other document in lieu thereof, deposited by the
importer at time of entry, is sent by the Collector to the appraisers,
to enable them to examine and appraise the goods ordered for that
purpose; while at the appraisers' office the computations and ex¬
tensions of the invoice are examined and tested by clerks charged
with that duty. After the examination of the merchandise, the
appraisers report, on the invoice, a description of the packages and
goods examined and the result of their appraisement, and return
! the invoice to the invoice clerk in the Collector's office. Here the
invoice is again placed with the entry, and both pass to the liqui¬
dating clerks for the final adjustment of the duties. By the report
of the appraisers, as to value and damage, and the weigher's,
gauger's, or measurer's return, as to quantity, all allowances for
deficiency, damage, or excessive rate of duty, or additions for in¬
crease in value, excess in quantity, or rate of duty, are made, and
the duty finally determined. This liquidation is examined and veri-
216
fied by clerks in the naval office and the entry returned to the Col¬
lector's office, where, if the liquidation shows that the ascertained
duty is either in excess or less than the estimated duty originally
paid, the entry is deposited with the. cashier for either the collec¬
tion or refunding of the difference between the estimated and
and ascertained amount.
DELIVERY OF THE GOODS ORDERED FOR APPRAISEMENT.
The packages sent to the appraisers for examination are ob;
tained by the importer by application to the permit or order clerk
in the Collector's office, who, if the invoice has been returned by
the appraisers and the entry liquidated without showing an addi¬
tional amount of duty to be collected, will furnish the applicant
with an order on the storekeeper in charge of the appraiser's stores,
for the delivery of the packages. Should, however, the liquidation
of the entry show an additional amount of duty to be paid, the im¬
porter will be first directed to the cashier's desk for the entry and
payment of the additional amount. After payment, the entry, prop¬
erly stamped and checked to exhibit that fact, will be delivered to
him by the cashier. He will then present it to the deputy naval
officer and. returning to the order desk, receive an order for the
delivery of the goods, which, on being delivered to the deputy
Collector, together with the entry, will be signed by that officer,
who will retain the entry. This order the- importer will then
hand to the storekeeper or clerk having charge of the general
storage books in the Collector's office, for endorsement; after
which, on its presentation to the storekeeper at the appraisers'
stores, the examined packages will be delivered.
In some offices, the delivery orders are made out and enclosed
in the entries on which sums are to be collected at the time they
are deposited with the cashier. In these cases, the entry, after
being checked in the naval office, will be taken to the deputy Col¬
lector, without going to the order desk.
217
APPLICATIONS FOR*DAMAGE ALLOWANCE.
Should the importer ascertain that the merchandise entered, or
which he desires to enter, has been damaged on the voyage of
importation, he must, in order to obtain an abatement of the duties
in consequence of such damage, make an application for an
examination and estimate of the damage within ten working days
after the landing of the merchandise. This application is made by
obtaining at the Collector's office a blank of the proper form,
(see form under heading of custom house Hanks,) describing therein,
carefully and. accurately, the goods alleged to be damaged,
together with the entered value, signing and taking the oath or
affirmation before the Deputy, Collector, and depositing the applica¬
tion with him. In these applications care should be taken to state
where the goods are stored or may be found, for the information of
the examining officer, as this will ensure more promptness in the
execution of the warrant issued on the application.
Examinations for damage are made by the appraisers, conformable
with the regulations on this subject, explained under that heading;
and the merchandise should be so arranged by the importer, as to
enable the examination to be thoroughly as well as expeditiously
made.
ENTRY FOR CONSUMPTION BY APPRAISEMENT WITHOUT INVOICE.
In cases where no invoice has been received, and the importer
desires to enter the goods, it is necessary for him to present an
application in writing, to the Collector, for the issue of an order
for the appraisement of the merchandise. (A form of this applica¬
tion will be found under the heading of custom house blanks.)
This application, together with the bill of lading, will be handed
to the permit or order clerk, who will prepare the order for
appraisement, and an order on the inspector or storekeeper, as the
case may be, to send the goods to the appraiser's store; these he
will deliver to the importer, who having first paid the fees at the
cashier's desk, will present the documents to the Deputy Collector,
218
when the oath on the application will he administered, and the
order for the goods signed and returned to the importer, while the
remaining papers are retained. The importer will send the order
for the goods to the vessel or store, as the case may he, and after
the goods have been examined, and the appraisement order, with
the appraiser's report thereon, returned to the Collector's office, he
will obtain the appraisement from the invoice or order clerk, and
presenting it to the Deputy Collector and obtaining thereon his
written permission to enter, he will proceed to make an entry in
the same manner as required for the consumption entry, substituting
the appraisement for the invoice, and giving bond to produce an
invoice.
Where imports have been entered by appraisement, in £he absence
of an invoice, and the value in the invoice afterwards produced is
less than that found by the appraisers on the entry, no allowance
by return of duties can be made for the difference. But if the
invoice shows a value greater than that ascertainedby the appraise¬
ment, the Confederate States will be entitled to duties on such
excess of value.
WAREHOUSE ENTRIES.
The manner of making entries for warehousing is the same as
that for consumption, with the exception that the warehouse bond
is executed at the bond desk instead of the penal bond, and paying
duties to the cashier. See explanation under Warehouse System.
Warehouse and transportation entries are made in triplicate,
one of which, with a copy of the invoice, is left with the warehouse
clerk; otherwise, the routine is the same as the entry for warehous¬
ing. More full particulars will le obtained by referring to the explanation
this class of entry in the Warehouse System.
Entries for withdrawal from warehouse are made by describing
the goods to be withdrawn on the entry of the proper form, (made
in duplicate,) and delivering it to the warehouse clerk in the
Collector's office, who will compare it with the warehouse records,
219
transcribe therefrom to the entry the amounts of value and duty,
and make the delivery permit; these documents will then be taken
to a similar clerk in the naval office, who will verify the amounts
of value and duty by a comparison with his records, and return
the original entry and permit. Duty will then be paid to the cashier,
or bond given at the bond desk according to the class of entry
made, and the entry and permit presented to the deputy naval
officer and Deputy Collector for completion and signature.
Withdrawal entries for exportation are made in triplicate, one
copy of which, after passing the Collector's and naval office, is
deposited with the surveyor.
Further explanations in reference to entries for warehousing
or withdrawal are not deemed necessary, as the subject has been
explained in detail in the article explanatory of the Warehousing
System.
ENTRANCE AND CLEARANCE OF VESSELS.
ENTRY OF VESSELS FROM FOREIGN PORTS.
It is necessary that the manifests (three copies) of vessels from
foreign ports should be made out before arrival, in order to be pre¬
sented to the boarding officer upon arrival. They should include
everything on board; .and, after stating the cargo laden at the port
of departure, if there should be any return cargo, it should then
be added under that head. If there are any surplus stores, these
should then be particularized; and finally, the passengers' names,
individually, with the numbers of packages of baggage belonging
to each—the whole to be signed by the master.
Where there are passengers, a separate list, besides the names
on each manifest, including the names, ages, sex, occupation,
country to which they severally belong, and of which they intend
to become inhabitants, and if any have died on the passage, will
also be necessary.
220
If any part of the cargo is to be "landed at a different port than
the first one of entry, it must be so stated in the manifest, as
otherwise that privilege will be lost, and the cargo required to be
landed at the first port of entry.
ENTRY AT THE CUSTOM HOUSE.
On making entry of a vessel at the custom house, the master
will deliver to the clerk at the entrance desk in the Collector's
office, duplicate manifests of the entire cargo, together with the
passenger list and register, if a vessel of the Confederate States;
and this clerk, having prepared the proper oaths and endorsed the
amount of fees, light money, hospital dues, etc., on the original
manifest, will return both to the master, who will proceed to the
cashier's desk, pajT the fees and light dues, etc., and from thence to
the deputy naval officer, where he will leave the duplicate mani¬
fest, and then take the original and passenger list to the Deputy
Collector, who will administer the oath, and, retaining the docu¬
ments, complete the entrance.
Masters of vessels from foreign ports will obtain permits to
land chronometers, etc., at the permit desk, and present them to the
Deputy Collector for signature at the time of entering the vessel.
Notice of the time in which he desires to discharge cargo will
also be given by the master, at the time of entering his vessel.
ENTRANCE OF VESSELS, COASTWISE.
Nothing further is required than to present to the entrance clerk
in the Collector's office the manifest, endorsed with the clearance
from the custom house at the port of departure, and the register or
enrolment, (if a vessel of the Confederate States,) the payment of
the fees and light money to the cashier, having the amount checked
in the naval office, and the final delivery of the manifest to the
Deputy Collector.
221
CLEARANCES.
CLEARANCE OF VESSELS FOR FOREIGN PORTS.
Every shipper must clear his goods at the custom house before
the vessel can clear. From these shippers1 clearances the vessel's
manifest is to be made, after the same form, and including' all the
particulars therein contained. If there is any change of owner or
master, notice thereof should be given, at least the day previous,
in order that the register may be endorsed, or a new one issued.
Inquiry should also be made, a day or two previous to clearing,
(in case of vessels last from foreign ports,) whether the return of
the inward cargo corresponds with the manifest, as delays may
otherwise occur in settling discrepancies, which to adjust may and
do frequently detain vessels from clearing, when the hurry is great,
and consignees are anxious to get their vessels to sea.
If there is any cargo brought in the vessel, not to be landed, a
permit must be obtained to retain the same on board, several days
before clearing, as the officer discharging the vessel cannot make
his return without it; and, without his return, the vessel cannot be
cleared.
CLEARANCE AT CUSTOM HOUSE.
In order to clear his vessel for a foreign port at the custom house,
the master will present duplicate manifests of the outward cargo
to the manifest clerk in the Collect* -'s office, who will check the
same as evidence that the inward cargo has been correctly account¬
ed for. The master will then take both manifests to the clearance
clerk in the Collector's office, who will prepare all the papers needed,
such as certificate of clearance, bill of health, etc , and on the orig¬
inal manifest endorse the fees chargeable, and d-liver these docu¬
ments to the master, who will pay to the cashier the fees, have the
same checked and papers signed by the deputy naval officer, and
present the documents to the Deputy Collector, who will adminis-
30
222
ter the oath, retain one manifest, and sign and deliver the other
papers. With these the master (if it be a vessel of the Confede¬
rate States) will return to the clearance clerk and obtain the regis¬
ter deposited at the time of entrance.
In case of a foreign vessel, all that the master requires, in addi¬
tion to the'manifest, is a clearance and bill of health, upon present¬
ing which to the consul* of his nation, he will receive all other
necessary papers.
In case any part of the cargo consists of goods subject to in¬
spection, by the laws of the Confederate States, a certificate of in¬
spections must be produced, previous to clearance.
Before clearance, the shippers or'consignors of the cargo must
deliver a manifest of their portion of the cargo, under oath, setting
forth the kind, quantity and value of each article, and the foreign
port where intended to be landed, and pay all export duties.
CLEARANCE OF VESSELS COASTWISE.
Duplicate manifests, made out from the bills of lading, (number
of packages in each bill of lading being stated in writing,) with the
shippers and consignees, and their places of residence, and the
presentation of these documents to the clearance clerk, cashier,
deputy naval officer and Deputy Collector, (as in case of clearance
for foreign ports,) is all that is required.
UNLADING OF CARGOES.—TIME WITHIN WHICH VESSELS -
MUST DISCHARGE.
Vessels of 300 tons burden or less, arriving from a foreign port,
are allowed fifteen working days from the time within which the
report of the master is required to be made to the Collector, for the
discharge of her cargo; or if she exceed 300 tons burden, she is
allowed twenty working days for that purpose. All merchandise
found on board at the expiration of these periods, not reported for
some other district or a foreign port or place, must be taken pos¬
session of by the Collector. But with consent of the owner or con¬
signee of such merchandise, or with consent of the owner or mas-
223
ter of the vessel, the remaining cargo may be so taken possession
of after five day's notice to the Collector.
VESSELS LADEN WITH SALT OR COAL.
The foregoing limitation does not apply to vessels laden with
salt or coal, requiring a longer time to discharge their cargoes,
which the Collector is authorized to grant; the wages of the inspec¬
tor in charge to be paid by the master or owner of the vessel, for
each day's service in excess of such limitation; and if, by reason of
the delivery of the cargo in several districts, the limitation is ex¬
ceeded, the compensation of the inspector in charge is to be so paid
for every day's excess; and before clearance shall be granted to
such vessel, the inspector must render an account to the Collector
of all sums so paid to him, or so due and payable, by the owner or
master.
STEAM VESSELS.
Merchandise imported in steam vessels, appearing by bill of
lading to be deliverable immediately after entry of the vessel, may
be taken possession of by the Collector and deposited in bonded
warehouse. But if it does not appear by the bill of lading that
the merchandise is so deliverable, the Collector may take posses¬
sion thereof and deposit the same in bonded warehouse, at the re¬
quest of the owner, master or consignee of the vessel, on three
day's notice, after entry of the vessel, to the Collector.
MISCELLANEOUS VALUABLE INFORMATION,
EXTRACTED FROM TREASURY REGULATIONS, ETC.
CUSTOM HOUSE BLANKS.
The various blank forms of entries will be found in the ware¬
house system and explanation of consumption entries. The fol¬
lowing- are also some of the blanks in general use :
Form of Application for Damage Allowance.
To the Collector of Customs :
Sir : An order to ascertain and estimate the damage (here
specify the merchandise and its entered value) on ,
imported by , in the ,
whereof is master, from ,
is respectfully requested.
Port of , 18 .
(Signed,)
Form of Oath of Applicant.
I, , of the firm of , do
solemnly , that I have personally inspected and exam¬
ined the merchandise described in the foregoing application to the
Collector of the customs; that the same has sustained damage on
the voyage of importation, and has not been landed ten days from
the vessel in which the importation was made : So help me God.
Sworn to, this , before me,
(Signed,)
225
Form of Application for Appraisement "without Invoice.
To the Collector of Customs,
Port of
Sir : The undersigned would respectfully request you to issue
an order to appraise and estimate the value of the packages
marked and numbered as follows, for which no invoice has been
received :
MAKES AND NUMBERS.
DESCRIPTION OF PACKAGES AND CONTENTS.
Said goods were imported by , in
the , whereof is
master, from
186
(Signed,)
i do solemnly swear that I have
received no invoice of the goods described in the foregoing appli¬
cation to the Collector of the customs, the cause being
And that if at any time hereafter I receive an invoice thereof, I
shall immediately produce the same to the Collector of this port.
So help me God.
Sworn to before me, this 186
Collector.
226
Form of Inward Manifest of Cargo.
Report and manifest of the cargo laden on board of the
, whereof is master,
which cargo was taken on board at ,
burden tons, built at ,
and owned by , merchants
at , as per register granted
at , the day of ,
and bound for
MARKS.
NO. INCLUSIVE.
PACKAGES AND
CONTENTS.
BY "WHOM
| SHIPPED.
TO WHOM CON¬
SIGNED, OR
IP TO ORDER.
£5 ® .
Bsc
O S5 p
pq O 55
OH«
*4 BJ
, s
PORTS OP DES¬
TINATION.
Form of Outward Manifest.
Report and manifest of the cargo laden at the port of
, on board the ,
master, bound for port.
227
Form op Clearance op Vessel with Cargo to a Foreign Port.
District of , Port op
These are to certify all whom it doth concern, that
, master or commander of the ,
burden tons, or thereabouts, mounted with
guns, navigated with men, built,
and bound for , having on board ,
hath here entered and cleared his said vessel according to law.
Given under our hands and seals, at the custom house of
, this day of
18
(Signed,)
(Signed,)
Form op Certificate op Payment of Light Money,
Attached by Collector to Register, Enrolment or License of Vessels in the Coasting
Trade.
Custom House,
Collector's Office, 186 .
This is to certify, that the called the ,
whereof is at present master, measuring
tons, trading regularly between ports of the
Confederate States, has this day paid at this office light money,
amounting to dollars, as provided by the act
of 16th March, 1861.
Collector.
Form of a Custom House Power of Attorney,
Know all men by these presents, that
do make, constitute and
appoint to be true
and lawful attorney for and in name and behalf,
228
to receive and to enter at the custom house, in the District of
goods, wares and merchandise
for and in name to sign, seal, and execute and
deliver any bond or bonds which may be required for securing the
duties on any such goods, wares and merchandise; andx also for
and in name to sign, seal, execute and deliver
any bond or bonds requisite for obtaining the debenture on such
goods, wares or merchandise, when exported for or by , to
receive and give receipts for the amount of said debenture , and
generally to transact all business in which or may
be interested at the said custom house, in relation to the said im¬
portation or consignment,
with power also an attorney or attorneys to make and substitute,
hereby ratifying and confirming all that shall or may be lawfully
done by virtue hereof. This power shall remain in full force until
revoked by a written notice, given to the Collector.
Witness hand and seal , the day of ,
A. D. one thousand eight hundred and
Sealed and delivered in the presence of ws,
Be it known, that on the day of the date hereof, before me,
, notary public, personally appeared
and acknowledged the foregoing letter of attorney as and for
act and deed.
In witness whereof, I have hereunto set my hand and affixed my
notarial seal, the day of , 186 .
Form of Power of Substitution.
Know all men by these presents, that I, , by
virtue of the power of attorney executed by
to. me, bearing date the
229
day of , 186 , do substitute and appoint
to do, perform and execute every
act or thing which I might or could do, in, by and under the afore¬
said power.
In witness whereof, I have hereunto set my hand and seal,
this day of ', 186 .
In the presence of
ADMEASUREMENT OF VESSELS FOR TONNAGE, ETC.
RULE OF ADMEASUREMENT OF DOUBLE DECKED VESSELS.
The officer measuring shall, if the ship or vessel be double decked,
take the length thereof, from the fore part of the main stem to the
after part of the stern post, above the upper deck; the breadth
thereof, at the broadest part above the main wales, half of which
breadth shall be accounted the depth of such vessel, and shall then
deduct from the length three-fifths of the breadth; multiply the
remainder by the breadth, and the product by the depth, and shall
divide this last product by ninety-five, the quotient whereof shall
be deemed the true contents or tonnage of such ship or vessel.
OF SINGLE DECKED VESSELS.
If a ship or vessel be single decked, the said surveyor, or other
person, shall take the length and breadth as above directed in re¬
spect to a double decked ship or vessel, shall deduct from the said
length three-fifths of the breadth, and, taking the depth from the
under side of the deck plank to the ceiling in the hold, shall mul¬
tiply and divide, as aforesaid, and the quotient shall be deemed
the tonnage of such ship or vessel.
RULE FOR ADMEASUREMENT OF COAL IN FLAT BOATS.
Take the length outside, allow one foot for break of bow, take
breadth at the bow, midship and aft, take depth about four feet
31
230
six inches from the side, so as to clear the floor beams, which will
indicate the true depth by the sounding rod; if sounding is wet,
ascertain the top level by the eye; multiply the length calculated
by the average breadth, and the1 sum total by the average depth,
and divide the grand total by pour, which gives the quantity in
barrels. The grand total gives the quantity in bushels.
LIST OF FEES.
The following is the list of fees required by law to be paid at
the several custom houses, and no other fees shall be received than
those here specially enumerated:
For admeasuring every vessel, in order to the enrolment,
or licensing and recording the same, if of 5 tons and less
.than 20 $0 50
Of 20 and not over 10 0 15
Over 10 and not over 100 1 00
Over 100 tons 1 50
For certificate of enrolment 50
Endorsement on certificate of enrolment 20
License, and granting the same, including bond, if not
over 20 tons 25
Above 20 and not over 100 50
Over 100 tons 1 00
Endorsement on a license 20
Certifying manifest, and granting permit for licensed
vessels to go from district to district, under 5# tons, 25
Over 50 tons 50
Eeceiving certified manifest, and granting permit on
arrival of such vessel, if under 50 tons, 25
Over fifty tons §0
For certifying manifest, and granting permission to
registered vessels to go from district to district 1 50
Eeceiving certified manifest, and granting permit on
231
arrival, of such registered vessel * 1 50
Granting permit to a vessel not belonging to a citizen
of the Confederate States, to go from district to
district, and receiving manifest 2 00
Receiving manifest, and granting permit to nnload for
last mentioned vessel, on arrival at one district from
another 2 00
Granting permit for vessel carrying on fishery to trade
at a foreign port 25
Report and entry of foreign goods imported in such
vessel 25
Entry of vessel of 100 tons and more 2 50
Clearance of vessels of 100 tons and more 2 50
Entry of vessels under 100 tons 1 50
Clearance of ditto 1 50
Post entry 2 00
Permit to land or deliver goods 20
Bond taken officially c 40
Permit to load goods for exportation entitled to drawback 30
Debenture or other official certificate 20
Bill of health 20
Official documents, except register, required by any
merchant, owner or master of any vessel not before
enumerated 20
Admeasurement, and certifying vessels of 100 tons and
under 1 cent per ton.
Over 100 and not over 200 1 50
Over 2QQ 1 2 00
Other services to be performed by the surveyor, in
vessels of 100 tons and more, having on board mer¬
chandise subject to duty 3 00
For like services in vessels under 100 tons, having
similar merchandise 1 50
All vessels not having merchandise subject to duty... 66§
Protection 25
232
Crew list - 25
Certificate of registry and bond 2 25
Endorsement on register 1 00
General permit to ship, to land passengers' baggage.. 20
Weighing: lucent per 112 pounds \ d^noTcin-
Gauging: casks. 12 cents each; cases and I tain theweight
4 measure or
baskets, 4J cents each. Ale, porter, etc., 1| # gauge of mer-
cent per dozen bottles. / q^^ji^t'o be
Measuring: coal, 90 per 100 bushels; chalk, V weigh'd,meaa-
>ureaorgaug'd
brimstone, etc., 90 cents per 100 bushels; f and when
salt, 15 cents per 100 bushels; potatoes, seeds, 1 Irawn^from
grain and all other measurable articles, 45 \ warehouse in
1 less quantity
cents per 100 bushels. Marble, mahogany, J than the en-
cedar wood, etc., the actual expense incurred. J imPorta"
For recording all bills of sale, mortgages, hypotheca¬
tions, or conveyance of vessels, under act of July
29,1850 50
For recording all certificates for recording and cancel¬
ling any such conveyances 50
For furnishing a certificate setting forth the names of
the owners of any registered or enrolled vessel, the
parts or proportions owned by each, and also the
material facts of any existing bill of sale, mortgage,
hypothecation, or other incumbrance, the date,
amount of such incumbrance, and from and to whom
made 1 00 ~
For furnishing copies of such records, for each bill of
sale, mortgage, or other conveyance 50
The term, "or other official certificate," will embrace every
certificate requiring the Collector's official signature in the regular
transaction of the business of the custom house, including his
certificate to an oath or invoice.
The term, "permit to land goods," is intended to include all
permits to land, whether for immediate delivery or otherwise, all
permits to warehouse or public store, or delivery therefrom, all per-
283
mits to transfer goods from one store to another when required by
owner or importer, and all permits or orders to appraise without
invoice.
The term, "permit for exportation," is intended to apply to all
permits for export or transport from vessel or warehouse.
PERSONS AUTHORIZED TO MAKE ENTRIES, ETC.
Entries are to be received when made by the owner or owners,
consignee or consignees, such ownership or consignment to be
shown by the invoice and bill of lading.
In case of the absence or sickness of the owner or consignee, an
agent authorized by a duly authenticated power of attorney will be
permitted to make entry in the name of such owner or consignee.
_ When the owner resides in the Confederate States, but is sick or
absent from the port, and entry is made by the importer, consignee
or agent, such entry can not be received unles the invoice presented
is verified by the oath of the owner; or the importer, consignee or
agent executes a bond in a penal sum equal to the amount of the
duties assessable on the merchandise, to produce, within four
months, .the invoice duly verified by the oath of said owner.
When the invoice and bill of lading is made to order, or to the
order of a banker through whose credit the merchandise may have
been purchased, the party presenting the bill of lading and invoice
and taking the owner's oath, will be regarded as the owner of the
merchandise, and as such be permitted to make entry in his own
name.
This provision will not authorize entries by parties who may
become sub-purchasers on or after arrival, as such, under the
laws, have not the authority to enter the goods. In such cases,
the entry must be made by the original importer or consignee.
The transfer of a bill of lading by endorsement is not sufficient
to constitute the assignee an agent, or to authorize him to enter.
The assignee of a bill of lading or invoice, however, will be con¬
sidered the owner when taking the owner's oath that the goods
234
were purchased abroad and imported for him; and as such may be',
permitted to enter.
In cases where the bill of lading and invoice is to order, and
does not express the name of the owner or consignee, and the in¬
voice is accompanied by the oath of an owner, entry can only be
made by the agent of such owner, authorized by a power of
attorney.
Entries cannot be allowed on an invoice and bill of lading to order,
when the invoice is not verified by the owner's oath.
No entry for warehousing can be received unless it is accom¬
panied by an invoice, and the importer designates on said entry
the warehouse in which he desires the goods deposited.
Entries for withdrawal from warehouse can only be made by the
importer, consignee, ngent, or some person authorized by him on
the withdrawal entry.
Merchandise shipped by several vessels cannot be embraced in a
single invoice and be covered by a single consular certificate. The
merchandise shipped by each vessel must be embraced in a distinct
invoice, duly verified, if on foreign account, by the oath of the
owner, and authenticated by consular certificate.
The invoices presented on entry must be the true and original
invoices received, and be made out in the currency of the country
or place from which the importation is made.
Invoices of ad valorem or free goods, when made out in a foreign
depreciated currency, or a currency the value of which is not fixed
by the laws of the Confederate States, must be accompanied by a
consular certificate, showing the value of such currency in the
Confederate States or Spanish silver dollar.
If this certificate is not produced, the importer will be required
to give a bond to produce the same.
The practice of allowing custom house brokers, express agents,
and other parties, not the owners or original consignees, to make
entries of merchandise in their own names, on the production of bill
of lading endorsed by the importer or consignee, is in contraven-
235
ISbn of the express provisions of law and the decisions of the courts.
Entry must, in all cases, be made by the owner or consignee,
who alone is authorized, iinder our revenue system, to take the
prescribed oath, give the requisite bond, and pay the duties; and
in cases where, from either of the causes adverted to in the act, the
owner or consignee may be unable to attend personally at the cus¬
tom house, he will be required to be represented by a duly consti¬
tuted agent or attorney, whose power must be lodged with the
Collector, who will make entry and perform all the necessary acts
in the owner's name, giving bond for the due production of his oath.
DUTIABLE VALUE OF IMPORTS.
The value upon which duties are to be assessed is established
to be:
First. The actual market value or wholesale price of the mer¬
chandise in the principal markets of the country from which it was
imported into the Confederate States, at the date of exportation, to
be ascertained by appraisement.
Second. All costs and charges, except insurance, and including,
in every case, a charge for commissions at the usual rates, to be
ascertained and added to the value found by appraisement, by the
Collector and naval officer, or the Collector alone at ports where
there is no naval officer.
These charges are:
First. The expenses of putting up and packing, together with
the value of the sack, package, box, crate, hogshead, barrel, bale,
cask, can, bottles, jars, vessels and demijohns, and coverings of all
kinds.
Second. Commissions must in every case be made a dutiable
charge at the usual rates, but never less than 2J per cent., without
the special sanction of the Department, nor less than is stated in
the invoice. If it appear on the face of the invoice or entry at less
than the usual rate, it must be advanced to that rate for the ascer¬
tainment of dutiable value. Where there is a distinct brokerage,
236
or where brokerage is a usual charge at the place of shipment or
purchase, that is to be added likewise- Commissions on the
amount of shipping charges at the foreign port of exportation consti¬
tute one of the charges liable to duty under existing laws and in¬
structions.
The following have been decided by the Department to be the
usual rates of commissions:
From all places in France, except Paris 2 per cent.
" Paris 3 " "
" Bremen 2 " "
" United States 2| " "
If from other places the rate is claimed to be less than 2J per cent.,
the fact must be established to the satisfaction of the Treasury De¬
partment.
Third. Export duty, as on silks from China, storage at the for¬
eign shipping ports, cost of putting cargoes on board ship, includ¬
ing drayage, labor, bill of lading, lighterage, town dues and ship¬
ping charges, dock or wharf dues, and all charges to place the
articles on shipboard, and fire insurance, if effected for a period
prior to the shipment of goods to the Confederate States.
Marine insurance is not to be treated as a dutiable charge.
Freight, or cost of transportation, from the foreign port of ex¬
portation, is not a dutiable charge.
DISCOUNTS.
Discounts exhibited on the invoice, and according to the usual
and established usage of the trade, may be allowed; but in no case
where the invoice value will be reduced thereby below the foreign
market value of the merchandise at the date of exportation to the
Confederate States.
237
ENTRY OF THE MANUFACTURES OR PRODUCTIONS OF THE CON¬
FEDERATE STATES EXPORTED AND BROUGHT BACK.
Articles of the growth, production or manufacture of the Con¬
federate States, exported to a foreign country and brought back
tathe Confederate States in the same condition in which exported,,
and upon whioh no drawback or bounty has been allowed, are entitled
to entry free of duty, if proved to be of the growth, production or
manufacture of the Confederate States, in the manner provided by
law, and the regulations of the Treasury Department.
By the 48th section of the general collection act of 2d March,
1199, it is made requisite that the merchandise should have been
cleared out on its original exportation from the Confederate States.
If it be brought back to the port of original exportation, and was
regularly cleared for its foreign destination, the fact will be
shown to the satisfaction of the Collector and naval officer, by the
records of the customs, and by the oath or affirmation of the person
or persons having knowledge of the facts, which oath or affirma¬
tion will be in the following form:
Distbict of , Port of
I, , do solemnly, sincerely and truly
swear, Cor affirm, as the case may be,) that the several articles of
merchandise mentioned in the entry hereto annexed, are, to the
beat of my knowledge and belief, truly and bona fide of the growth,
production or manufacture of the Confederate States, (as the case
may be,) and that they were truly exported and. imported as therein
expressed, and that no drawback, bounty or allowance has been
paid or admitted thereon, or any partjthereof. So help me God.
Sworn to this day of
Bui; when the re-importation is made into a port other than that
of the original exportation from the Confederate States, the law
requires the production of a certificate, testifying the exportation
thereof, from the Collector and naval officer of the port where the
exportation was made; which certificate shall be in the following
form:
32
238
COLLECTOR AND NAYAL OFFICER'S CERTIFICATE.
District of , Port of
This is to certify, that there were cleared out at this port, on the
(insert the day of clearance) in the (insert the denomination and
name of the vessel) whereof (insert the name) was master, for
(insert the port or place for which cleared) the following articles
of merchandise, (here enumerate the number of packages, their
denomination, marks and numbers, together with their contents,)
on which no drawback, allowance or bounty hath been paid or
admitted.
Collector.
Naval officer.
If the foregoing certificate cannot at once be procured, and the
proof otherwise required be made, free entry will be permitted, on
a bond to produce such certificate being given to the satisfaction
of the Collector of the district of re-importation, in a sum equal
to what the duties on the merchandise would be, if it were not of
the production, growth or manufacture of the Confederate States.
To guard against fraud on the revenue, and insure identity, it is
/
also thought proper to direct that, before admitting any such
merchandise to free entry, the Collector shall require, in addition
to proof of clearance, the production of a statement, certified by
the proper officer of the customs at the foreign port from which
the re-importation was made, of the fact that such merchandise
was imported into that country from the Confederate States in the
condition in which it is returned; the certificate of the foreign
customs officer to be authenticated by the consul of the Confede¬
rate States.
In cases where the certificate of the custom house officer at the
foreign port of shipment required for the free entry of manufac¬
tures or productions of the Confederate States exported and brought
back, cannot be obtained for the reason of there being no such
officer at the foreign port of exportation, a certificate of the foreign
recipient of the goods or his representative having a knowledge
239
of the facts, duly authenticated by the consul of the Confederate
States, or of a friendly nation, may be admitted in lieu thereof.
DUTIES, ALLOWANCES, DEFICIENCIES, ETC.
The foreign market value of imported merchandise, as ascertained
and returned by the appraisers, with costs and charges added, is
to be taken as the dutiable value of the same; but under no
circumstances can the duty be assessed upon any amount tess than
the invoice value.
Duties on imports accrue on the arrival of the importing vessel
in a port of entry with intent to unlade thereat, and not upon the
entry of the cargo at the custom house.
All importations liable by law to duties, are so liable for legal
duties unpaid at any time after their entry as before, although,
through an erroneous construction of law or Treasury regulations,
by Collectors or subordinate officers, or from any other cause, they
may have been brought into the Confederate States, or passed the
custom house, without the payment of the duties imposed by law.
Dutiable merchandise imported into the Confederate States,
and afterwards exported, although it may have paid duty on the
first importation, is liable to duty on every subsequent importation
into the Confederate States.
The value of foreign goods, at the date of exportation to the
Confederate States, is that on which, under the laws, the duty is
to be levied; and all attempts to evade the payment of duties on
such value, by recourse to alleged purchases at remote periods from
that date, and the substitution of any other name for that of the
true owner or importer at the time of exportation, are to be held
as fraudulent, and dealt with accordingly.
ADDITIONAL DUTY.
The additional duties incurred under the 5th section of the
Tariff Act of 1861, must be levied upon the dutiable value of the
merchandise, as ascertained by the appraisers, although alleged to
have been damaged during the voyage of importation; but when
240
the actual damage shall have been afterwards established by the
proper proof, appraised and allowed, the proper proportions of the
regular tariff duty, but not the additional duty, assessed as above,
are to be abated.
When the additional duties imposed under the 5th section of the
Tariff Act of 1861, have been incurred, they must be paid before
the delivery of the merchandise for consumption, or withdrawal
from warehouse for transportation in bond, or before permission
shall be given for lading the merchandise on board the vessel from
warehouse for exportation to a foreign port; and in no case can
they be returned as a drawback of duties.
Additions to entries of goods, under the 5th section of the
Tariff Act of the 21st of May, 1861, on privilege therefor given in,
the 5th section of the act referred to, is to enable importers
of any goods, on making entry of the same, to add to the
cost or value given in the invoice, to bring it up to the true market
value abroad, and by so doing, exempt the goods from the addi¬
tional duty imposed by said section. The additions contemplated by
the law in such cases must take place at the time of making entry,
and cannot be allowed at any subsequent period.
Allowances for deficiency properly reported and ascertained, are
to be made in assessing the additional duty incurred, under 5th
section act 21st May, 1861.
ALLOWANCES.
When it shall be ascertained by the Collector at whose port the
importation is made, that, by actual gauge, weighing or measuring,
as the case may be, the quantity of merchandise imported is less
than the quantity given in the invoice, and the said Collector shall
be satisfied ftvm proofs adduced, that the diminution was consequent
en leakage, drainage, breakage, shrinkage, evaporation or acci¬
dental loss or destruction, during the voyage of importation, and
was not e: used in whole or in part by the abstraction from the
quantity given in the invoice of any portion thereof, with a
241
view to its illegal introduction into the Confederate States,
or lor any other purpose, he is authorized, in the estimate of
duties on the importation, to make allowance for the difference
between the invoice and ascertained quantity; it being consid¬
ered by the Department that the Tariff Act levies duties on
imports only; and consequently, that with The restrictions above
stated, duties on merchandise are to be exacted on the quantity
which arrives in the Confederate States, and not on the quantity
shipped at the foreign port.
Where the voyage of importation has terminated, and the full
quantity shipped of merchandise, as per invoice, has been landed
in the Confederate States, no claim to allowance for deficiency in
quantity, subsequently incurred by leakage or otherwise, can be
granted.
Lost or missing articles or packages appearing on the invoice,
are not allowed for in the estimate of duties, unless shown by satis¬
factory proof not to have been originally laden on board, or lost
or destroyed by accident during the voyage.
Allowances for leakage, etc., in warehouse cannot be made, as
dutiable quantity is ascertained at time of importation and entry.
LIQUORS INVOICED AND ENTERED BY THE PACKAGE.
Where wines or other liquors are invoiced and entered by the
package without quantity stated in measure, the appraisers will be
required to report what quantity the invoice value will cover. On
their report, allowance is to be made on liquidation for the differ¬
ence, if any, between gross and net, if the result is short; but if it
be found that the actual quantity bears a value exceeding the
value given in the invoice by ten per cent, or more, the goods hav¬
ing been invoiced and entered by the package, the twenty per
cent, additional duty, as provided in section 5th of the Tariff Act of
1861, is to be levied on the appraised value.
In all cases, however, where wines and liquors are purchased,
invoiced and entered by the gallon, the excess or deficiency of gal-
242
Ions will be ascertained by the gauger before liquidation of
duties.
ABATEMENT OF DUTIES FOR DAMAGE DURING THE VOYAGE OF
IMPORTATION.
In pursuance of the 52d section of the general collection act of
2d March, 1199, no abatement of duties on merchandise, on account
of damage occurring during the voyage of importation, can be
allowed, unless proof to ascertain such damage shall be lodged
in the custom house within ten working days after the landing of
such merchandise.
The term "during the voyage" means after the vessel has
started from the foreign port of exportation, and during the voyage
to, and before her arrival at, her port of destination in the Con"
federate States.
Where the article was damaged before the voyage commenced,
and this damage proceeded from rust, decay, dampness, or other
cause, which may have rendered the merchandise unfit to with¬
stand the ordinary risks of importation, no allowance is to be
made; the law, in authorizing abatement of duties for damage,
having reference to the unforeseen contingency of damage during
the voyage of importation.
The proof of damage required to be so lodged with the Col¬
lector, will consist of the claim of the importer or his agent for
the allowance, in writing, subscribed and sworn to by him, speci¬
fying, by marks and numbers, the particular articles or packages
which are alleged to be damaged, the character of the goods, and
the value at which he has entered them, respectively; and the
official examination and appraisement must be confined to the
articles and packages so specified, and proved to have received
damage during the voyage, except in the case of the discovery of
damage in the appraiser's department.
The specification of articles, as above required, must in no case
be dispensed with.
No damage is to be allowed in any case, except on merchandise
243
on which damage is duly claimed, proved, and found by the ex¬
amining officers, on actual inspection, to be a substantial and
actual damage, and incurred during the voyage of'importation;
and if the articles be contained in a package, the package must
be opened, and a strict examination made, in order that the extent
of the actual damage may be ascertained, and fictitious or pre¬
tended damage detected.
No average allowance for damage is to be made, and damage
•on the voyage of importation is to be ascertained by reference to
the value of the merchandise in the principal markets of the
country whence imported, and not according to the ^home valua¬
tion. Auction or forced sales are not regarded as a fair criterion
of damage.
Damage on the voyage of importation must be ascertained at
the port where the vessel originally enters, and cannot be certified
from any other port; and no re-appraisement is authorized by law
in case of allowance for damage.
The law authorizes an allowance to be made in the assessment
of duties for actual damage occurring during the voyage of im¬
portation, properly proved and estimated; and a rigid scrutiny
will be made in each case to ascertain, not onty the amount of dam¬
age, but whether it occurred on the voyage of importation or not.
RELIEF FROM DUTIES ON GOODS INJURED OR DESTROYED WHILE
IN BOND.
The 8th section of the warehousing law of the 28th March, 1854,
providing for relief from duties in case of the destruction, in
whole or in part, of bonded goods while in warehouse, or in transitu,
under warehouse transportation bond, from one port to another, or
in the appraisers' store undergoing appraisal,' it is deemed proper
to state that the law proposes relief where actual injury is incurred,
or the property is destroyed, in whole or in part, by accidental
fire, shipwreck or other like casualty; but does not provide for de--
terioration from dampness or other like cause, in the warehouse or
in transitu under bond.
244
Application for relief under the 8th section of the act of 28th
March, 1854, must be made in writing1, under oath or affirmation,
by the claimant to the Collector of the port where the alleged in¬
jury or destruction, in whole or in part, of the goods, wares and
merchandise, by accidental fire, or other like casualty, occurred,
setting forth that the same happened while the goods remained in
the custody of the officers of the customs, in a public or private
warehouse under bond, or in the appraisers' stores undergoing ap¬
praisal, or while in transportation under bond, describing the place*
and manner of the accident, together with the extent of the injury,
loss, or destruction, and the precise time when sustained.
This statement must be accompanied by affidavits of two or
more credible and disinterested persons, as to the injury, loss, or
destruction aforesaid.
On receipt of the foregoing application and statement, the Col¬
lector will subjoin thereto an official statement of the officers of the
customs connected with the custody of the goods, as to the facts
stated by the claimant, together with a statement whether the
store or building in question was, at the time of the occurrence, a
duly constituted bonded warehouse under the law, or appraiser's
store, as the case may be.
The Collector will report the foregoing to the Department, giving
his views as to the character of the proof and the validity of the
claim, stating the date of maturity, and parties to each bond, the
amount, due on each, the amount of duties, if any, paid, together
with any views or facts connected with the case he may deem use¬
ful in enabling the Department to discharge its duty under the law.
' When total loss or damage is alleged to have occurred in the '
course of transportation from one port to another under bond, in
pursuance of law and the reguletions of the Department, applica¬
tions for relief must be made in the following form. In cases of
total loss of the vessel or vehicle in which transported, the appli- .
cation must be sustained by the protest of the master or conductor
of such vessel or vehicle, the affidavit of the applicant, setting
245
forth that the goods so alleged to be lost were actually on board
such vessel or vehicle,.and have been totally lost, and no reasona¬
ble expectation exists of saving any part thereof, together with
the bill of lading, or other receipt for the transportation of said
goods. In cases of damage when the goods have arrived at the
port of destination, the application of the party must be sustained
-by evidence as hereinbefore prescribed in cases of loss in ware¬
house, and must be lodged with the Collector within ten days after
the landing of the merchandise, and while the goods are in the pos¬
session of the officers of the customs, and due appraisement will be
made of the goods so alleged to be damaged, as in the case of dam¬
age occurring on voyages of direct importation from foreign ports.
It will be borne in mind, however, that no abatement of duties,
satisfaction, or cancellation of the bond will be made under the
8th section of the act of the 28th March, 1854, without the previous
sanction of the Treasury Department.
RE-APPRAISEMENT.
If the importer be dissatisfied with the decision of the appraisers,
or the officer of the customs acting as appraiser, he may, in
pursuance of the provisions of the Itth section of the act of
August 30th, 1842, if he have complied with their requirements,
give notice in writing, to the Collector, of such dissatisfaction.
This notice will be given, in all cases, within twenty-four hours,
and may be in the following form:
Importer's notice to Collector, Claiming Re-Appraisement.
186 .
Sir: As I consider the appraisement' made by the Confederate
States appraisers too high on ' , having been imported
by , in the , from ,
I have to request that they may be re-appraised pursuant to law,
with as little delay as your convenience will permit.
Very respectfully,
To
83
, Collector of the Customs.
246
Whereupon, the Collector will select two discreet and experienced
merchants, citizens of the Confederate States, familiar with the
character and value of the goods in question, to examine and
appraise the same, agreeably to the provisions of law. The mer¬
chants selected will be notified by the Collector of their appointment,
and of the time and place of the re-examination. The importer
will likewise be notified of the time and place, but not of the name
of the merchants selected to assist in the re-appraisement.
Merchants selected will be sworn to faithfully discharge their
duty before entering on the re-appraisement.
The importer or his agent will be allowed to be present, and to
offer such explanations and statements as may be pertinent to
to the case.
An appraisement legally made by the Confederate States apprais¬
ers, and affirmed by merchant appraisers, the duties having been
levied and paid accordingly, will not be re-opened upon opinions
afterwards expressed by the merchants on testimony not before them
when acting as officers of the Confederate States on the appeal.
Importers are concluded by their appeal to merchant appraisers,
from afterwards alleging any informality in the proceedings of the
Confederate States appraisers on the original appraisement.
COMPENSATION OF MERCHANT APPRAISERS.
The merchant appraiser is entitled, under, existing laws, to a
compensation of five dollars per diem while so employed, whether
one or more cases of appeal have been heard and decided during
the day. This expense is to be paid by the party making the
appeal: in cases, however, where such party refuses or delays to
make the payment, the Collector is authorized, if claimed by the
merchant appraiser, to advance the sum due to said merchant
appraiser, such payment to be noted on the entry of the merchan¬
dise in question, and no permit is thereafter to be issued for the
delivery of said merchandise, or any part thereof, for consumption,
247
transportation or exportation, until the Collector shall be reimbursed
by the importer for the advance so made.
EXTRACTS.
The provision of the 2d section of the Tariff Act of 21st May,
1861, classifying unenumerated articles by similitude to articles
enumerated, being applicable only to dutiable articles, does not
authorize the transfer of non-enumerated articles to the free list.
Goods suffered by importers to remain in warehouse five days
after the payment of duties, and the issue of the permit for delivery,
are to be treated by the Collectors as unclaimed.
Additions to the value of merchandise, where the invoice value
is less than the actual market value, in order to avoid the additional
duty of 20 per cent., imposed by 5th section of act 21st May, 1861,
must be made on the entry at the time the entry is presented at the
custom house. The invoice must in no case be altered or defaced.
Dutiable articles purchased by persons visiting foreign countries,
for themselves or others, are placed on the same footing as to
liability to duty as merchandise imported on formal orders sent
abroad by residents of the Confederate States.
Articles imported into the Confederate States, and sent abroad
'for repairs, are dutiable on re-importation.
Treasury notes issued under act of 16th May and 25th July, 1861,
are receivable in payment of all public dues, except export duties.
Goods required to be weighed, gauged or measured, must not be
removed from the landing until the quantity is thus ascertained by
the proper officer of the customs.
248
Examinations and appraisements of imported merchandise are
required to be made at the first port of entry, at which port, also, the
actual quantity must be ascertained by weighing, gauging or
measuring.
Invoices of goods subject to ad valorem duty must be made out
in the currency of the country from whence they are imported.
CLAIMS FOR REFUNDING.
In all cases where parties allege to have claims for return of
duties paid in error, illegal exactions or otherwise, the application
must be made direct to the Treasury Department, upon receipt of
which, a report of the case, when requisite, will be called for by
the Collector, and, upon its examination, the decision of the
Department will be rendered.
INFORMATION FOR SHIPMASTERS AND OTHERS.
EQUALIZATION OF FOREIGN VESSELS.
All discriminating- duty on the tonnage of foreign vessels, or
upon goods imported in such, is abolished; the vessels of all
nations are equalized as to rights and privileges in commerce and
navigation, with those of the Confederate States, and permitted to
engage in the coasting trade, by the act of 26th February, 1861.
LIGHT MONEY.
All vessels entering the seaports of the Confederate States are
subject to a duty of five cents per ton, as light dues, by the act of
16th March, 1861.
Vessels in the coasting trade, trading regularly between ports
of the Confederate States, are required to pay light dues but once
in every three months, by the act of 16th March, 1861.
249
ABOLISHMENT OF PROHIBITIONS ON IMPORTS.
All prohibitions against the importation of distilled spirits,
liquors and sugars, in packages not below certain prescribed
capacities, or in vessels of a certain tonnage, are abolished by
the act of 5th March, 1861.
REGISTERS.
Vessels, wherever built, owned in not less than one-fourth, and
commanded by citizens of the Confederate States, are permitted
to be registered as vessels of the Confederate States, by the act
of 6th March, 1861.
Previous to the registration of a vessel in part owned by a citi¬
zen or citizens of the Confederate States, the consent of a majority
in interest of the owners shall be presented to the Collector to
whom the application for the register is made, and the former regis¬
ter of the vessel must be surrendered.
Registered vessels must have the name of the vessel and of the
port to which they belong painted on the stern, under a penalty of
fifty dollars.
CHANGE OF MASTER OF REGISTERED VESSEL.
When the master, or person having command or charge of a
ship or vessel, registered pursuant to law, is changed, the owner,
or one of the owners, or the new master, of such ship or vessel
must report, such change to the Collector of the district where the
same shall happen, or where the ship or vessel shall first be after
the same shall have happened, and must produce to him the certi¬
ficate of registry of such ship or vessel, and make oath or affirm¬
ation showing that such new master is a citizen of the Confederate
States, and the manner in which, and the means whereby, he is so
a citizen; and if such change is not reported, the master, or person
m command, shall forfeit the sum of one hundred dollars.
VESSELS IN THE COASTING TRADE.
The license, issued to a vessel in the coasting trade is granted
for one year, and must be renewed within three days of its expira-
250
tion; or if it expires while the vessel is absent, within three days
after her arrival. The penalty for neglect is fifty dollars.
Captains are required to exhibit their papers, when demanded
by an officer of the revenue. The penalty for refusal is one hun¬
dred dollars.
The name of the vessel must be painted on her stern, with white
letters three inches long, on a black ground, under a penalty of
twenty dollars.
On the change of the master, or person having the charge or
command of any enrolled ship or vessel, the owner, or one of the
owners, or the new master of such vessel, shall report said change
to the Collector of the district where the change shall happen, or
where the vessel shall first be after such change, and produce the
enrolment, and shall make oath or affirmation that such new master
is a citizen of the Confederate States, and the means whereby he
became a citizen; whereupon, the Collector shall endorse on the
certificate of enrolment a memorandum of such change, specifying
the name v>f the new master, and subscribe his name thereto.
Every change of master must be reported to the Collector of the
port, and endorsed on the license, under a penalty of ten dollars.
The enrolment and license expire whenever there is any change
of owner, or alteration is made in the rig or size; and must be
reported to the Collector of the port, under the penalty of forfeit¬
ure of the vessel.
Whenever a change is made of the master of a licensed vessel,
a memorandum of such change is to be endorsed on the license in
the same manner as is directed in respect to the enrolment. The
new master, or, if he be absent, one of the owners, must, how¬
ever, make the oath or affirmation.
TRANSFER OF PROPERTY IN VESSELS.
The laws regulating the issuing of register, enrolments and
licenses to vessels, provides that when any ship or vessel thus
documented is sold in whole or in part to a citizen of the Confede-
251
rate States, or altered in form or burden or in rigging, by change
from one denomination to another, the vessel should be regis¬
tered, enrolled, or licensed anew by her former name; and in
every case of such sale or transfer there should be an instrument
of writing in the nature of a bill of sale, which shall recite at
length the former certificate of registry, enrollment or license
The recital of the former certificate of registry, etc., is an indis¬
pensable requisite in all such transfers, and unless such is con¬
tained therein the Collector cannot issue the new papers required.
Bills of sale, transferring property in vessels, should also be
recorded in the office of the Collector at the port where the pur¬
chaser resides, and at that at which the new register, etc., is to be
issued, as the act of July 29, 1850, provides, that no bill of sale,
mortgage, hypothecation, or conveyance of any vessel, or part of
any vessel of the Confederate States, shall be valid against any
person other than the grantors, etc., unless recorded in the office
of the Collector of customs where the vessel is registered or
enrolled,
WRECKED GOODS.
Goods shipped coastwise, and the vessel wrecked or condemned
in a foreign port, or the goods carried to such port, may be brought
to the Confederate States and admitted free of duty, on satisfac¬
tory evidence of the facts being presented to the Collector, and
proof that the articles of foreign origin comprising the cargo had
once paid duty in the Confederate States, and that the vessel was
bound in good faitlx on a coasting voyage, with no intention of
touching at a foreign port of destination.
Manifests.—For forms of manifests, see custom house blanks.
REPORT AND ENTRANCE.
Vessels must report at the custom house, within twenty-four
hours, and enter within forty-eight hours after arrival.
Entrance and Clearance.—For explanations on these subjects,
252
see entrance and clearance of vessels in article on "manner of
transacting business with the custom house."
Tonnage Measurement.—See article on rules for admeasurement
of vessels for tonnage.
Importation.—It is a settled principle of law that goods must be
brought into port with intent to land or discharge them, to consti¬
tute an importation. The arrival must be voluntary, with intent
to land the cargo. Coming into port is prima facie evidence of
intent to land, unless proof be adduced against it, such as desti¬
nation declared on manifest for another port, etc.
If a vessel come into a port of entry by distress of weather, or
to avoid capture, it is not an importation. If her cargo be after¬
wards sold for consumption, it becomes liable to duty; but not if
exported.
Vessels arriving off a district or port with a cargo, and wishing
to take it to some other port on account of advantage in markets,
may do so, by the master changing the vessel's destination before
delivering a manifest to any officer of the customs.
COMMERCIAL AND PORT RATES AT NEW ORLEANS.
Tariff of Charges, etc., agreed upon and adopted by the New Orleans Chamber
, of Commerce.
COMMISSIONS ON SALES.
, . PER CT.
Sugar, cotton, tobacco, lead, flour and all other productions
of the soil 2|
Domestic manufactures and all foreign merchandise 5
Guarantee of sales on time 2|
Purchase and shipment of merchandise or produce 2^
Sales or purchase of stocks or bullion 1
Collecting and remitting dividends 1
Selling vessels or steamboats 2|
Purchasing vessels or steamboats 5
P rocuring freights — 5
Collecting freights from foreign ports 2|
" Coastwise 5
Outfits and disbursements 2|
Effecting insurance i
Adjusting or collecting insurance or other claims without
litigation 21
With litigation 5
Purchasing or remitting drafts, or receiving or paying money
on which no other commission has been charged 1
If bills remitted are guaranteed, in addition 1|
Bills and notes remitted for collection protested and returned, 1
Landing, custody and re-shipping merchandise or produce from
vessels in distress 2
Do. bullion or specie 1
34
254
PER CT.
Adjusting and collecting general average 5
Consignments of merchandise withdrawn or re-shipped per
order, on account of advances and responsibilities, full com¬
mission.
On the surplus amount of invoices of such consignments,
deducting advances and liabilities half commission.
Drawing, endorsing or negotiating foreign bills of exchange, 1|
Do. on domestic bills of exchange 1
Receiving, entering and re-shipping merchandise to a foreign
port, on amount of invoice — I
On amount of advances, charges, and liabilities on same 2^
For drawing, accepting, negotiating or endorsing notes or
drafts, without funds, produce or bills of lading in hand.. 2|
On cash advances, in all cases 2|
For entering and bonding merchandise for the interior, on
amount of duties, freight and charges, (besides the regular
charge for forwarding,) 1. 2|
Agency for steamboats, according to special contract.
The foregoing rates to be exclusive of brokerage and charges
actually incurred,
RECEIVING AND FORWARDING MERCHANDISE,
[Exclusive of Charges actually incurred.']
CENTS.
Sugar, molasses and tobacco, per tierce 50
Cotton, per bale 50
Hemp, per bale 20
Moss, per bale 10
Provisions or bacon, per hhd 25
Provisions or bacon, per tierce 12|
Pork, beef, lard and tallow, per bbl 5
Box pork, per box 15
Flour, grain and other dry barrels 1 5
Lark, nails and shot, per keg 2|
255
cents.
Lead, per pig 1
Corn, wheat, "beans, oats and ojdier grain, per bag 3
Liquids.
Pipes and hogsheads .. 50
Half-pipes and tierces 25
Quarter-casks and barrels 12|
Whiskey 10
Oils, per barrel 12|
Sundries.
Boxes, bales, eases, trunks and other packages dry goods-. 100)50
Earthen and hardware, per package 25ft)50
Bar iron and castings, per ton 15
Railroad iron and pig iron, per ton 50
Hollow ware, per ton $1 50
Soap, candles, wines, etc., per box 5
Coffee, spices, etc., per bag 6
Gunpowder, per keg 25
Salt, per sack 3
Tons.
f 50
l' 75
100
125
150
175
200
225
250
275
300
325
350
375
400
425
450
475
500
525
550
575
600
625
650
675
700
725
750
775
800
825
Demur¬
rage.
$ 74
76
78
80
82
84
86
88
90
92
94
96
98
100
102
104
106
108
110
112
114
116
118
120
122
124
126
128
130
132
134
RATES OF DOCKAGE ESTABLISHED BY THE NEW ORLEANS DRY-DOCK ASSOCIATION.
SAILING VESSELS. | STEAMERS.
Tons.
Tons.
Entrance.
Demur¬
rage.
Tons.
Tons.
Entrance.
Demur¬
rage.
Tons.
Tons
Vessels of
Steamers of
50
$ 70
$ 10
Steamers of
825 under 850
$ 340
$ 72
50 under
75
75
12
825 under 850
850 "
875
350
74
75 ■"
100
80
14
850 '
875
875 "
900
360
76
100 "
125
90
16
875 <
900
900 "
925
370
78
125 "
150
102
18
900 '
925
925 "
950
380
SO
150 "
175
113
20
925 <
950
950 '•
975
390
82
175 "
200
123
22
950 '
975
975
1000
400
84
200 "
225
133
24
975 <
1000
1000 "
1025
410
86
225 "
250
144
26
1000 <
1025
1025 <•'
1050
420
88
250 "
275
156
28
1025 1
1050
1050 «
1075
430
90
275
300
168
30
1050 '
1075
1075 "
1100
440
92
300 "
325
176 '
32
1075 '
1100
1100 "
1125
450
94
325 "
350
182
34
1100 •
1125
1125 "
1150
460
96
350 "
375
188
36
1125 '
1150
1150 "
1175
470
98
375 "
400
196
38
1150 '
1175
1175 "
1200
480
100
400 '•
425
205
40
1175 '
1200
1200 "
1225
490
102
425
450
220
42
1200 '
2225
1225 "
1250
500
104
450 "
475
238
44
1225 •
1250
1250
1275
510
106
475 "
500
250
46
1250 <
1275
1275 "
1300
520
108
500 "
525
260
48
1275 '
1300
1300 "
1325
530
110
525 '•
550
275
50
1300 '
1325
1325 "
1350
540
112
550 "
575
285
52
1325 <
1350
1350 "
1375
550
114
575 "
600
300
t>4
1350 '
1375
1375 "
1400
560
116
600 "
625
312
56
1375 <
1400
1400 "
1425
570
118
625 "
650
325
58
1400 '
1425
1425 "
1450
580
120
650 "
675
337
60
1425 '
1450
1450 "
1475
590
122
675 "
700
350
62
1450 '
1475
1475 «
1500
600
124
700 "
725
363
64
1475 <
1500
1500 "
1525
610
126
725 "
750
387
66
1500 <
1525
1525 "
1550
620
128
750 "
775
375
68
1525 '
1550
1550 "
1575
630
130
775 "
800
400
70
1550 <
1575
1575 "
1600
640
132
800 "
825
413
72
1575 <
1600
257
ALL DOCKAGES CASH.
All vessels and steamers will be allowed, after ten days demurrage
in dock, ten per cent, deduction on their demurrage; twenty per
cent, after fifteen days, and thirty per cent, after twenty days.
STORAGE AND LABOR PER MONTH.
Months.
1st. 2d, etc.
Cotton and wool, per bale 20 cts. 10
Tobacco, per hlid 50 25
Hemp, per bale not exceeding 300 lbs 10 1
Hemp, per bale not exceeding 450 lbs 15 .10
Hemp, per bale not exceeding 600 lbs 20 15
Hemp, per bale not exceeding 800 lbs 25 N 18
Moss, per bale 10 6
Bagging and rope 5 3
Peltries, per bale 10 1
Hides, each .* 1| 1
Lead, per pig 1 1
Hollow ware, per ton 1 25 15
Bar iron and castings, per ton 15 50
Rail road iron and pig iron, per ton 50 25
Bacon and provisions, per hhd 25 25
Pork, beef, lard, tallow, etc., per barrel 8 6
Molasses, oil and whiskey, per barrel 10 8
Flour, per barrel 5 4
Lard,- per keg 2| 2
Sugar and molasses, per hhd 40 25
Sugar, Havana, per box 12| 10
Corn, wheat, oats and other grain, per bag 4 3
Coffee, spices, etc., per bag 5 3
Salt, per bag 3 2
Candles, soap, wine, fish, raisins, oils, sweatmeats,
cigars, etc., per box or basket 4 2
Do. in half boxes 2 1
258
Months
1st. 2d, etc.
Nails, per keg 3 2
Dry goods, not exceeding 10 feet 15 10
Dry goods, not exceeding 20 feet 20 15
Dry goods, not exceeding 30 feet 25 20
Dry Goods, over 30 feet 40^ 25
Crockery, per cask or crate . 30 20
Crockery, per half cask or half crate 15 10
Hardware, per cask 40 25
Hardware, per tierce 20 15
Hardware, per barrel 1 10 8
Liquids, per pipe or hhd .. 40 30
Liquids, per half pipe or tierce 25 18
Liquids, per quarter cask or barrel 10 8
Claret, per cask 20 15
Gunny bags, per bale s 10 8
India bagging, per bale 15 10
WEIGHT OF GRAIN PER BUSHEL.
Wheat and rye.... 60 lbs.
Corn 56 lbs.
Oats 32 lbs.
TARES.
Lard, butter, cheese, tallow Actual tare.
Stearine, sugar, rice Actual'tare.
Coffee, in bags 2 per cent.
FREIGHTS.
When vessels are chartered, or goods shipped by the ton, and no
special agreement respecting the proportion of tonnage which
each particular article shall be computed at, the following regula¬
tion shall be the standard. The articles, the bulk of which shall
compose a ton, to equal a ton of heavy materials, shall, in weight,
be as follows;
259
Coffee, in casks 1568 lbs; in bags 1830 lbs.
Cocoa, in casks 1120 lbs: in bags 1300 lbs.
Pimento, in casks 950 lbs; in bags 1100 lbs.
Flour 8 barrels of 196 lbs.
Beef, pork, tallow, pickled fish, naval stores 6 barrels.
Pig and bar iron, lead and other metals or ore, heavy dye-woods.
sugar, rice, honey, or other heavy articles gross 2240 lbs.
Ship bread, in casks 612; bags 184; bulk 896 lbs.
Wines, brandy, spirits and liquids generally, reckoning the full
capacity of the casks, wine measure ..200 gallons.
Grain, peas and beans, in casks 22 bushels.
Grain, peas and beans, in bulk 36 bushels.
Salt, European 36 bushels.
Salt, West India 31 bushels.
Stone Coal 28 bushels.
Timber, planks, furs, peltries, in bales or boxes, cotton, wool, or
other measurement goods 40 cubic feet.
Dry hides. 1120 lbs.
When molasses is shipped by the hogshead without any special
agreement, it shall be taken at 110 gallons, estimated on the full
capacity of the cask.
Freights, (and commissions on them,) when in sterling money,
shall be settled at $4 84 per pound sterling; and other foreign
currency, at the value fixed by Congress.
SCALE OF RATES .ADOPTED BY THE ASSOCIATION OF COTTON
PRESSES AT NEW ORLEANS.
Charges to Shippers and Speculators in Cotton when Compressed.
Drayage to ship 20 cents per bale.
Ropes to replace iron hoops 8 cents per rope.
Additional ropes, when required 10 cents per rope.
Covering sample holes 10 cents per bale.
Labor, if not ordered the day cotton is weighed, 5 cents per bale.
Storage per month, after 5 days 10 cents per bale.
260
A charge of 15 cents per bale for the use of the yard for class¬
ing and marking will be made to the purchaser on all cotton
moved to any other press for compressing.
Upon all cotton returned from the ship, double drayage will be
charged to the shipper; and any labor and storage that may be
incurred, as per above rates.
Cotton Uncompressed.
Drayage to ship 25 cents ]5br bale.
Labor, if not ordered the day it is weighed 5 cents per bale.
Storage, first month 15 cents per bale.
Storage per month thereafter 10 cents per bale.
Cotton ordered, and the ship is not ready to receive it, whether
compressed or uncompressed, will be charged the same rate as if
not ordered.
Small Numbers and Speculation Cotton,
Labor and storage, first month 20 cents per bale.
Storage per month thereafter 10 cents per bale.
All cotton changing ownership will be charged anew.
RATES OF THE NEW ORLEANS TOW BOATS.
FROM THE LEVEE TO THE BAR.
Vessels under 70 tons will be charged $20; and between 70 and 125 tons, §0
cents per ton.
125 tons and under
150 tons
$ 45
150
175
48
175
200
53
200
225
58
225
250
63
250
275
68
275
300
75
800
325
83
325
350
90
350
375
100
375
400
110
400
425
120
425
450
130
450
475 .
140
475
500
150
500
525
160
525
550
170
550
575
180
575
600
. 190
600
625
203
625
650
215
650
675
225
675
700
235
o
o
Jt-
725
248
725
750
258
750
775
270
775
800
283
800
825
295
825
850
310
850 -
875
325
875
900
338
262
FROM THE LEYEE TO THE BAR, CONTINUED.
Vessels of 900 tons and under 925 tons $350
925 .. 950 363
950 .. 915 315
915 .. 1000 388
1000 .. 1025 400
1025 .. 1050 415
1050 .. 1015 430
1015 .. 1100 445
1100 .. 1125 460
1125 .. 1150 415
1150 .. 1115 485
1115 .. , 1200 498
1200 .. 1225 510
1225 .. 1250 523
1250 .. 1215 535
1215 .. 1300 548
1300 .. 1325 560
1325 .. 1350 513
1350 .. 1315 585
1315 .. 1400 595
1400 .. 1425 608
1425 .. 1450 620
1450 .. 1415 633
1415 .. 1500 645
1500 658
And for every rate additional, $15 more.
Vessels requiring1 the aid of two boats on the bar, will be charged
for the extra boat as follows:
Under 500 tons $ 50
Of 500 tons, and under 1000 15
Of 1000 and upwards, 100
VESSELS FROM THE BAR, OR INSIDE THE BAR, TO CITY.
Vessels under 50 tons, -|1 per ton,
Vessels of 50 tons and under 60 tons $ 55
60 " * 10 60
10 , . 80 10
263
VESSELS FROM THE BAR, OR INSIDE THE BAR TO CITY, CONTINUED.
80 tons and under
90 tons,
$ 80
00
100
90
100
125
100
125
150
120
150
115 •
140
115
200
160
200
225
180
225
250
200
250
215
215
215
300
230
300
325
245
325
350
260
350
315
215
315
400
293
400
425
308
425
450
325
450
415
340
415
500
355
500
525
310
525
550
385
550
515
395
515
600
410
600
625
423
625
650
435
650
615
448
615
100
460
100
125
415
125
150
488
150
115
500
115
800
515
800
825
530
825
850
545
850
815
560
815
900
515
900
925
590
925
950
605
950
815
618
915
1000
630
1000
1025
643
264
VESSELS PROM THE BAR, OR INSIDE THE BAR TO CITY, CONTINUED.
Vessels of 1025 tons and under 1050 tons, $ 658
1050
1075
675
1075
1100
685
1100
1125
695
1125
1150
.708
1150
1175
720
1175
1200
735
1200
1225
748
1225
1250
765
1250
1275
790
1275
1300
805
1300
1325
825
1325
1350
845
1350
1375
860
1375
1400
875
1400
1425
890
1425
1450
905
1450
1475
920
1475
1500
935
1500
950
every
rate additional, $20
more.
All vessels left at the Powder House or at any point below the City
for the purpose of discharging Cargo, Passengers, etc., will be
charged the same as if towed to the City.
FROM WILDEB'S BAYOU TO CITY.
Vessels under 200 tons, 75 cents per ton.
Vessels of 200 tons and under 225 tons, $155
225 .. 250 165
250 .. 275 .175
275 .. 300 190
300 .. 325 210
325 .. 350 225
350 .. 375 240
375 .. 400 255
400 .. 425 268
425 .. 450 283
265
FROM WILDER'S BAYOU TO CITY, CONTINUED.
Vessels of 450 tons and under 475 10118, $295
475 .. 500 310
500 .. 525 325
525 .. 550 . 340
550 .. 575 355
575 .. 600 365
600 .. 625 375
625 .. 650 385
650 .. 675 398
675 .. 700 410
700 .. ' 725 420
725 .. 750 430
750 .. 775 440
775 ' .. 800 455
800, .. 825 465
825 .. 850 478
850 875 490
875 .. 900 505
900 .. 925 520
925 .. 950 535
950 .. 975 550
975 .. 1000 565
1000 .. 1025 580
1025 .. 1050 593
1050 .. 1075 605
1075 .. 1100 620
1100 .. 1125 638
1125 .. 1150 650
1150 .. 1175 665
1175 .. 1200 680
1200 .. 1225 698
1225 ' -- 1250 715
1250 -- 1275 730
1275 - - 1300 745
1300 - - 1325 760
1325 .. 1350 773
1350 -- 1375 785
. 1375 .. 1400 798
1400 - - 1425 810
266
PROM WILDER'S BAYOU TO CITY, CONTINUED.
Vessels of 1425 tons, and under 1450 tons, $823
1450 .. 1415 " 833
1415 .. 1500 845
1500 858
And for every rate additional, $15 more.
FROM FORT JACKSON TO CITY.
Vessels under £00 tons, 70 cents per ton.
Vessels of 200 tons and under 225 tons, $150
225
250
160
250
215
110
215
300
180
300
325
190
325
350
200
350
315
213
315
' 400
225
400
425
235
425
450
248
450
415
263
415
500
215
500
525
288
525
550
300
550
515
310
515
600
325
600
625
335
625
650
345
650
615
355
615
100
365
—JT
O
o
125
315
125
150
385
150
115
395
115
800
405
800
825
415
825
850
425
850
815
435
815
900
448
900
925
460
925
950
413
267
FROM FORT JACKSON TO CITY, CONTINUED.
950 tons
and under 915 tons,
CO
00
915
1000
495
1000
1025
510
1025
1050
525
1050
1015
538
1015
1100
550
1100
1125
560
1125
1150
510
1150
1115
580
1115
1200
590
1200
1225
600
1225
1250 ,•
615
1250
1215
633
1215
1300 •
648
1300
1325
660
1325
1350
613
1350
1315
685
1315
1400
695
1400
1425
105
1425
1450
115
1450
1415
125
1415
1500
138
1500
150
And for every rate additional, $12 more
FROM GRAND PRAIRIE TO THE CITY.
Vessels under 200 tons, §8 cents per ton.
Vessels of 200 tons and under 225 tons, $130
225
250
138
250
215
145
215
300
153
300
325
163
325
350
113
350
315
185
315
400
198
400
425
208
425
450
218
450
415
228
268
FROM GRAND PRAIRIE TO THE CITY, CONTINUED.
Vessels of 475 tons and under 500 tons, $238
500 .. 525 248
525 .. 550 258
550 .. 575 268
575 .. 600 273
600 .. 625 280
625 .. 650 290
650 .. 675 300
675 .. 700 310
700 .. 725 320
725 .. 750 330
750 .. 775 340
775 .. 800 353
800 .. 825 363
825 .. 850 373
850 .. 875 383
875 .. 900 390
900 .. 925 400
925 .. 950 415
950 .. 975 430
975 .. 1000 443
1000 .. 1025 455
1025 .. 1050 465
1050 .. 1075 ' 475
1075 .. 1100 485
1100 .. 1125 495
1125 .. 1150 503
1150 .. 1175 513
1175 .. 1200 . 523
1200 .. 1225 533
1225 .. 1250 543
1250 .. 1275 553
1275 .. 1300 563
1300 .. 1325 578
1325 ' .. 1350 595
1350 , .. 1375 608
1375 .. 1400 620
1400 .. 1425 638
1425 .. 1450 650
269
FROM GRAND PRAIRIE TO THE CITY, CONTINUED.
Vessels of 1450 tons and under 1415 tons, $660
1415 .. 1500 610
1500 .. 680
And for every rate ^additional, $10 more.
FROM JOHNSTON'S TO THE CITY.
Vessels under 200 tons, 50 cents per ton.
Vessels of 200 tons and under 225 tons, $105
225
250
113
250
215
123
215
300
135
300
325
145
325
350
155
350
315
168
315
400
118
400
425
188
425
450
195
450
415
205
415
500
215
500
525
223
525
550
230
550
515
238
515
600
245
600
625
253
625
650
260
650
615
268
615
100
215
100
125
285
125
' 150
293
150
115
300
115
800
308
800
825
. 315
825
850
323
850
815
330
815
900
338
900
925
345
925
950
355
950
915
365
36
270
FROM JOHNSTON'S TO THE CITY, CONTINUED.
Vessels of 915 tons and under 1000 tons, $318
1000
1025
388
1025
1050
398
1050
1015
405
1015
1100
413
1100
1125
420
1125
1150
428
1150
1115
435
1115
1200
445
1200
1225
455
1225
1250
463
1250
1215
413
1215
1300 .
483
1300
1325
495
1325
1350
510
1350
1315
523
1315
1400
533
1400
1425
545
1425
1450
555
1450
1415
568
1415
1500
518
1500
588
And for every rate additional, $9 more.
FROM POVERTY POINT TO THE CITY.
Vessels under 200 tons, cents per ton.
Vessels of 200 tons and under 225 tonsy* $ 95
225
250
100
250
215
105
215
300
113
300
325
120
325
350
128
350
315
135
315
400
143
400
425
150
425
450
158
450
415
168
415
500
118
271
FROM POVERTY POINT TO THE CITY, CONTINUED.
500 tons and under
525 tons,
$185
525
550
193
550
515
200
515
600
208
600
625
215
625
650
223
650
615
230
615
100
238
100
125
243
125
150
250
150
115
258
115
800
263
800
825
268
825
850
213
850
815
218
815
900
285
900
925
293
925
950
300
950
915
308
915
1000
315
1000
1025
323
1025
1050
333
1050
1015
340
1015
1100
348
1100
1125
355
1125
1150
363
1150
1115
310
1115
1200
318
1200
1225
385
1225
1250
393
1250
1215
400
1215
1300
o
r—i
1300
/
1325
420
1325
1350
430
1350
1315
443
1315
1400
455
1400
1425
465
1425
1450
415
272
FROM POVERTY POINT TO THE CITY, CONTINUED.
Vessels of 1450 tons and under 1415 tons,
1415 .. 1500 493
1500 500
And for every rate additional, $8 more.
FROM M'CALL'S TO THE CITY.
Vessels under 200 tons, cents per ton.
Vessels of 200 tons and under 225 tons, $ 13
225
250
18
250
215
83
215
300
90
300
325
95
325
350
103
350
315
110
315
400
115
400
425
123
425
450
130
450
415
138
415
500
145
500
525
153
525
550
158
550
515
163
515
600
168
600
625
113
625
650
180
650
615
185
615
100
188
O
O
Jt—
125
193
125
150
198
150
115
203
115
800
208
800
825
213
825
850
218
850
815
223
815
900
228
273
FROM M'CALL'S TO THE CITY, CONTINUED.
Vessels of 900 tons and under 925 tons, $233
925
950
238
950
915
243
915
1000
248
1000
1025
253
1025
1050
258
1050
1015
263
1015
1100
268
1100
1125
213
1125
1150
218
1150
1115
283
1115
1200
288
1200
1225
293
1225
1250
300
1250
1215
308
1215
1300
315
1300
1325
323
1325
1350
330
1350
1315
338
1315
1400
345
1400
1425
353
1425
'1450
360
1450
1415
368
1415
1500
315
1500
383
And for every rate additional, $1 more.
FROM ENGLISH TURN TO THE CITY.
Vessels under 200 tons, §§ cents per ton.
Vessels of 200 tons and under 225 tons, $ 10
225 .. 250 13
250 .. 215 15
215 .. 300 18
300 .. 825 80
325 .. 350 83
350 .. 815 85
315* .. 400 88
274
FROM ENGLISH TURN TO THE CITY, CONTINUED.
Vessels of 400 tons and under 425 tons, $ 93
425 .. 450 98
450 .. 415 103
415 .. 500 108
500 .. 525 113
525 .. 55Q 118
550 .. 515 123
515 .. 600 128
600 .. 625 133
625 .. 650 138
650 .. 615 143
615 .. 100 148
100 .-. 125 153
125 ' ' 150 158
150 .. 115 160
115 .. 800 163
800 .r 825 165
825 .. 850 168
850 .. 815 110
815 .. 900 113
900 .. 925 115
925 .. 950 118
950 .. 915 183
915 .. 1000 188
1000 .. 1025 193
1025 .. 1050 198
1050 .. 1015 203
1015 .. 1100 208
1100 .. 1125 213
1125 .. 1150 218
1150 .. 1115 223
1115 .. 1200 228
1200 .. 1225 233
1225 .. 1250 238
1250 ... 1215 245
1215 .. 1300 250
1300 .. 1325 555
1325 .. 1350 263
1350 .. 1315 • 210
275
FROM ENGLISH TURN TO THE CITY, CONTINUED.
Vessels of 1315 tons, and under 1400 tons, $215
1400 .. • 1425 283
1425 * .. 1450 290
1450 .. 1415 298
1415 .. 1500 303
1500 308
And for every rate additional, $6 more.
MOVING VESSELS.
From Powder H6use to the City, and vice versa.
Vessels under 200 tons $20
" of 200 and under 400 $25
" " 400 and upwards $30
From- Slaughter House Point, or Brooklyn Warehouse to the City,
and vice versa.
Vessels under 200 tons —.. .$10
" of 200 tons and upwards $12
From Canal Street to Lower Tobacco Warehouses, or any Point
between these llmits, and vice versa.
For all vessels $10
The same rate if moved within the limits of 1st and 4th Districts.
From any Point between Canal Street and Lower Tobacco Ware¬
houses to any Point within the Limits op 1st and 4th Districts,
and vice versa.
Vessels under 200 tons $10
" of 200 and upwards $12
From City to Ship Yards, and vice versa.
Vessels under 200 tons $12
" of 200 tons and upwards $15
Steam Boats to be charged as per agreement.
276
All vessels are to be charged according to their American meas¬
urement, and when not so measured, will be charged 30 per cent,
additional on their rates, according to their registered tonnage.
A vessel shall be bound to wait thirty-six hours after being
towed in over the bar for the boat which towed her in, or for one
belonging to the same line, to make up a tow; otherwise she shall
be charged full towage from sea to city.
Any vessel, after waiting thirty-six hours for the boat that towed
her in, or one of the same line, to make up a tow, may take any
other boat that offers, by paying to the boat which towed her in
one quarter of the regular upward towage.
All vessels, whilst in tow of any boat, shall be considered at their
own risk, and vessels towed astern will be charged the same as if
taken alongside, and in proportion to the distance they may be
towed, should they be cast off in consequence of bad weather, or for
any cause beyond the control of the master of the boat.
Vessels ashore or in distress, requiring the aid of a towboat, will
be charged as agreed on by the masters of the vessel and towboat.
In all cases where cargo is put on board of any boat, it is under¬
stood to be at the risk of the vessel discharging it, whether as re-~
gards damage or loss; neither will any receipt be given by the
master or officers of said boat for goods received on board of her;
but the captains of the vessels may send such persons on board to
take charge of them as they may think proper.
Vessels without rudders, or with rudders so damaged as to be
unserviceable, will be charged double the above rates.
All towage down will be payable on the arrival of the vessel at
the Pilot's Station, S. W. Pass, or Balize, and no vessel will be put
on the bar until the towage is paid.
When a vessel is towed on the bar, and aftei' a fair and unsuc¬
cessful trial to get her in, she shall be charged such a price as may
be deemed adequate for the service performed.
Signals for steam are to be hoisted at the main; and in all cases
where vessels are taken in tow, it shall be considered as an engage-
277.
ment to be towed to the city, at the customary rates of towage, and
under the conditions heretofore expressed, unless a special engage¬
ment be made to the contrary.
All services rendered for which no provision is made in the fore¬
going rates will be charged as per agreement between the captains
or agents of the boats and masters or agents of the vessels.
RATES FOR PILOTAGE IN AND OUT THE MISSISSIPPI PASSES.
Vessels drawing 10 feet, or less $2 50 per foot.
" over 10 feet, and under 18 8 50 "
" 18 feet, and upwards 4 50 "
DRAFT. PER FOOT. AMOUNT.
4 feet, $2 50 $10 00
4| " 11 25
4| " 11 81
5 " 12 50
,51 " 12 15
5| " 13 31
6 " 15 00
Ri " 16 25
03 " 16 81
4 *
7 « 11 50
^ « 18 15
19 81
« 20 00
21 25
Q3 " 21 Sn
g4 '< 22 50
oi « 23 15
j2
Q2.
10
101
10|
ia
' 4
8*
24 31
25 00
50 36 15
31 62
31
278
DRAFT. PER FOOT. AMOUNT.
11 feet, $3 50 $38 50
Hi « 40 25
llf « 41 12
12 « 42 00
12i « 43 15
12| " 44 62
13 « 45 50
13J " 41 25
13| " 48 12
14 " 49 00
14| " 50 15
14 j " 51 62
15 " 52 50
15| " 54 25
15| " 55 12
16 " 56 00
161 «« 51
16f " 58 62
11 " 59 50
Hi " 61 25
H| " 62 12
18 $4 50 81 00
18i " 83 25
!8| " 84 31
19 " 85 50
191 " 81 15
19f " 88 81
20 " 90 00
20i " 92 25
20l " 93 31
21 " 94 50
21i " 96 15
21? " 91 81
22 " 99 00
279
QUARANTINE CHARGES AT NEW ORLEANS.
The quarantine station is on the Mississippi river, seventy-two
miles below the city of New Orleans.
For certificate of health from resident physician and permit to pro¬
ceed to the City:
Sailing vessels of 1000 tons or over $30 00
Ships of 1000 tons or less 20 00
Barks 15 00
Brigs 10 00
Schooners 1 50
Steamboats (except tow boats) 5 00
Steamships from Florida, Alabama, Mississippi, or Texas/-. 10 00
Steamships from other ports 20 00
These fees are to be paid to the resident physician at the quaran¬
tine station.
PORT WARDEN'S PEES, NEW ORLEANS.
Master and wardens, for inspecting, when called
upon, the hatches of vessels arriving from sea,
previous to opening, and being present at the
opening of the same, holding survey and furnish¬
ing certificate
$2 00
For every duplicate of such certificate
1 00
Master and wardens, for survey upon damaged
goods brought into port in any ship t>r vessel, or
upon any damaged vessel deemed unfit to pro¬
ceed to sea, and presenting certificate
2 00
1 00
For every duplicate of such certificate
Wardens, for services as surveyors of damaged
goods or vessels, at rate of
2 50 per day.
Master and wardens, for directing sale of dam¬
aged goods by public auction, giving notice of
sale in newspapers, attendance at sale and cer¬
tificate to account of sale
10 00
280
Master and wardens are allowed, in addition to
the above, for each vessel arriving in port from
sea, whether called upon to perform any service
or not $5 00
Acts of Louisiana, March 15, 1855.
HARBOR MASTER.
A fee of 2 cents per ton is charged by the harbor master to all
vessels arriving from sea and coming to the wharf.
NEW ORLEANS LEYEE AND WHARFAGE DUES.
On ships and other decked vessels, and steam¬
ships from sea, 1000 tons and under 20 cents per ton.
Excess of tonnage over 1000 tons. 15 "
On steamships navigating the Gulf of Mexico or
the ocean 15 "
These rates are for the first sixty days, and an
extra duty of one-third of these rates for each
additional sixty days.
Steamboats, for five days 10 cents per ton.
" after five days $5 00 per day.
" arriving and departing twice in a
week, for each trip 7 cents per ton.
" making three trips per week, each
trip 5 cents per ton.
Barges, over 100 tons $25 00
Luggers, pirogues and scows, coastwise 2 00 each.
Flatboats, 80 feet 8 00
" from 80 to 100 feet 10 00
" 100 feet and over 13 00
281
PORT CHARGES AT MOBILE, ALA.
For Pilotage of Vessels from Sea to Anchorage, and vice versa.
Vessels drawing from 5 to 10 feet $2 50 per foot.
" 10| « 12 " $2 15 " "
" 121 « 14 « $B 00 " "
over 14 " $4 50 " "
There are no regular rates of tonnage from sea to the city, as
vessels generally tow from sea to the lower anchorage, and sail
up the bay from there to Dog Kiver Bar.
For tonnage from sea to anchorage, / _
>10 cents per ton.
Vice versa, V
There are no wharfage charges at the city on vessels, as the
cargo pays all such.
Charge for lighterage on cotton down the bay, 35 cents per bale.
Vessels sail or tow to sea, as suits their pleasure.
RATES OF TOWAGE ON DOG RIYER BAR.
For vessels drawing 9 to 9^ feet over bar and around river, $50 00
91 to 91 " " 55 00
91 to 10 " " 60 00
10 to 101 « « to 00
101 to 101 « « 75 00
" ' lOitolOf " " 80 00
10| to 11 " " 90 00
11 to Hi « « 100 00
" 8 to 9 through Pass 25 00
" over 9 " 30 00
Towing in around Spanish river 30 00
For use of tow-line 5 00
" transporting vessels in port t 50
" " steamboats in port 10 00
" " barges and lighters in port 5 00
" extra boat 30 00
For every inch over 111 feet, $5 additional.
282
Should a captain misrepresent the draft of his vessel, and the
boat fail to get her over, she will be charged full towage. "Vessels
of 500 tons and over will be charged 25 per cent, on above rates.
EXPLANATORY.
It was the original object of this work to furnish, as supplemen¬
tary to the tariff and revenue matter, accurate tables of the port
charges and commercial rates established in all the principal ports
of the Confederate States; but the difficulty and delay attending the
efforts made to obtain such, and the necessity for the early publica¬
tion of this edition, has rendered the omission of all but those of the
ports of New Orleans and Mobile, which were more accessible,
unavoidable. It is, however, confidently expected that this val¬
uable information will be obtained, and embraced in a stibsequent
edition.