TAUIFF. 



673 



tie?, and in some cases both duties were levied 

 on the same article, as in the case of woollens, 

 on which 25 per cent, ad valorem is charged, 

 and also 12 cents per Ib. The complications 

 were so great that it became almost impossible 

 to make the correct entries, and to add to the 

 difficulties, the non-intercourse with the South- 

 ern ports deranged the warehouse usages. The 

 tarill' reduced duties on certain articles, and in 

 these cases entries from warehouse were per- 

 mitted at the reduced rates ; consequently the 

 quantities placed in warehouse were large in 

 March. The following orders are illustrative 

 of the difficulties that presented themselves : 



TREAsritr DEPAETME.VT, April 1, 1S61. 



SIR : Referring you to the Department's letter of the 

 30th ult., directing that no further entries of merchan- 

 dise for transportation in bond can be allowed relative 

 to shipments to the ports of South Carolina, Georgia, 

 Alabama, Mississippi, Louisiana, Florida, and Texas, 

 I have now to instruct you that transportation bonds 

 for merchandise to the ports referred to will be ran- 

 celled on the payment of duties at your office, in cases 

 where the party shall satisfy you by his affidavit, to be 

 filed with his bond, that the" merchandise arrived at the 

 port of destination, and that it was found impracti- 

 cable, by reason of the existing condition of the affairs 

 in those ports, to obtain the requisite cancelling certifi- 

 cate. Very respectfully, your obedient servant, 

 S. P. CHA^E.'Secretary of the Treasury. 



ACGUSTCS SCHELL, Esq., Collector, <fec., New York. 



The following order was issued by the col- 

 lector : 



CUSTOM HOUSE, New York, April 1, 1S61. 



Under the tariff which goes into effect from and after 

 this day, the specific duties will be made up by the 

 entry clerks, in every case where it is practicable, 

 upon the invoice quantity or measurements, subject to 

 readjustment on receipt of the proper returns. 



In cases where the duty cannot be made up from the 

 invoice, a deposit will be* taken sufficient to cover the 

 duty, the estimate of which to be checked in the naval 

 office. The accompanying schedule will serve as a 

 guide to the entry clerks in estimating the amounts to 

 be received as deposits on certain articles. 



In cases where articles are subject to rates of duty, 

 varying according to the return of measurement, the 

 highest rate (as was the practice under the former 



tariff) will be assessed in the first instance, to be sub- 

 sequently reduced on liquidation, should the returns 

 when received, warrant such reduction. Under this 

 rule, 30 per cent, ad valorem, will be the estimated 

 charge on all linens and silks. 



In all cases where the duties are ad valorem, specific, 

 or secured by deposits, the invoice values will be re- 

 duced by the" entry clerks to United States currency. 



The invoice amount will be written in full on the" in- 

 voice (as formerly) in all cases, with rate of duty, ad 

 valorem or specific. 



Xo amended entries will hereafter be made, but the 

 original entry will be amended, (in red ink,) and in 

 cases where a further sum of duty is due, immediate 

 pavmcnt will be required. 



The same rules will apply to entries for warehous- 

 ing. When goods are withdrawn at a less rate of duty, 

 by virtue of the provisions of the new tariff, the differ- 

 ence of duty will be noted on the entry, and endorsed 

 on the bond, to balance the amount original! v assessed. 

 AUGUSTUS SCHELL, Collector. 



To the Entry and Amendment Clerks. 



The following protest was filed with the col- 

 lector by a firm engaged in the leather trade : 

 To the Collector of the Port of New Yorlc : 



SIE : We hereby protest against the payment of 15 

 per cent, charged on seven cases leather contained in 

 this entry, because the duties on the same kind, de- 

 scription, character, and quality of leather are not 

 levied and collected in other ports of the United States, 

 by authority thereof, to wit : in the ports of the States 

 of South Carolina, Georgia, Florida, Alabama, Louisi- 

 ana, and others ; whereas, by the first clause of the 

 eighth section of the first article of the Constitution of 

 the United States it is expressly declared that " all du- 

 ties, imposts, and excises shall 'be uniform throughout 

 the United States ;" and also by the fifth clause of the 

 ninth section of the same article it is declared that "no 

 preference shall be given by any regulation of com- 

 merce or revenue, to the ports of one State over those 

 of another." We pay the amount exacted in order to 

 get possession of the goods, and claim to have the full 

 amount refunded. 



The increasing necessities of the Government 

 required a further alteration of the tariff, in which, 

 also some needful modifications were requisite 

 for its working. In August a new change was 

 made, and the leading charges were, as compar- 

 ed with the rates of former tariffs, as follows : 



COMPARATIVE RATES OF DUTY, 1S42 1S61. 



