iEx ICtbrtfi SEYMOUR DURST 'When you leave, please leave this book Because it has been said "Ever'thing comes t' him who waits Except a loaned book." OLD YORK LIBRARY — OLD YORK FOUNDATION Avery Architectural and Fine Arts Library Gift of Seymour B. Durst Old York Library 1 I I "Sttc- THIRTIETH CONGRESS— SECOND SESSION. Ex. Doc. No. 57. HOUSE OF REPRESEITATIYES. REPORT FROM THE SECRETARY OF THE TREASURY, On the Warehousing systein. February 28, 1849. Laid upon the table, and ordered to be printed. Treasury Department, •* February 22, 1849. Sir: This department, under the authority granted by the 5th section of the warehousing law of the 6th August, 1846, has issued new and additional regulations, a copy of which, marked A, will be found annexed. These regulations are based upon an experi- ence of the practical operation-of the law in this country during the last two years, as well as upon very full information upon, the same subject obtained from the continent of Europe, and also from Great Britain. It is believ^ed that there is scarcely an act passed by the British parliament that has aidec^more than her warehousing law to augment her manufactures, commerce, tonnage and revenue. This is the opinion of all her statesmen ^nd business classes, and not a vote, ife'is believed, could be obtained in either house of parlia- ment for its repeal, although in its inception the system encountered even greater and more violent opposition there than in our own coun- try. Since it was perfected there, the commerce of Great Britain has more than quadrupled, the bonded goods remaining in ware- house having risen in August, 1S47, according to the statement of the commissioners attached to my report of December, 1847, to the value of $387,200-,000. The docks, structures and buildings in which these goods were stored, cost in London alone, according to the same statement, §40,000,000; and in the whole British empire, are estimated at nt:arly double that sum. It is thus seen how Great Britain has made herself the centre of universal commerce and ex- changes, and the storehouse of the business of the world. She has 2 Ex. Doc. No. 57. the almo^^t incredible amount of near four hundre.l millions of fo- i/n ?nuVons stored in her .locks and warehouses, so as to furiiish '^^ .^Hrarloes of every product and fabric of the earth, and of ^ ^t^: ;^^X^<^^''^ q-'i.y. She .^'.us makes herself the factor of a 1 nations, and the productions of he industry of a 1 mankind are stored in her warehouses, and sold by her merchants To he people of every country. The profit thus realized .s im- Lense, and^raws with it the command of the trade and bus.ness me.ifce, diiu ^j^^gg warehoused fo- ^e"g:';rufa 'e\:r°'lln ^l^Js and fabrics, ready for sale at reign gLu i.^) brincrinff to her ports the vessels of all na- \Zt fo" c r' 0° s' of 11 Sei" n Vodnctio'ns, the purchasers, to com- nlete as' ortments, also take wilh them vast amounts of Br.Ush ar- £e/a;d thus Great Britain, whilst commanding the commerce and specie of other countries, augments the sale of her own pro- '"In aTtin^ve examination of the globe, and o\ the relative posi- tiot of Us several countries, will exhtbit our great advanUges over Great Britain as a centre for universal commerce. The latter has ^0 .reft nterior country to supply any of her ports h bustnes ^hP bas no mighty lakes or rivers, no great expanse of surface, nor ct^ he be connected with the continent by ra.lroads or canak. Her soil is less fertile, her climate iess genial and favorable, em- Sacing by no means ^uch a variety of products; and great as are i r minerll resources, they are by no means '^^'^.^ l\ ' tn niir own Her posit on is less central, ha\ing north oi Cmuch l s" tZ'one ten^h of the arable surface of the globe 1h less also than one-tenth of its population; whereas, if we turn to oir own country, in view both of 'latitude and ongitude corn- lined with our fronts upon both oceans and upon the gulf, we are, J nearTv as can be, the^centre of the arable surface the population Tnd bus n'ess of the world. Our great interior lakes and nvers, thh our rapidly extending net work of railroads and canaU, bring Tng to ou p^ rts\he interior commerce of a continent with numer- ous deep and capacious harbors on both oceans, accessible at al t?mes and -ith ^very vari.ty of climate soil an .produ^ , a w^rlr-nltiiral ffive to us an unrivalled position, lhat ^rear p 1 T ne erthelf s, wi^^ so many local disadvantages, should I L"^ mLde he el the' cintre of universal trade, is the highest proof F nMhe genius and enterprise, the energy and perseverance, and es- . , Ill thrwTse legislation on this subject of that great country, la tie molt delrate investigation during the last three years h ifmy firm conviction that without her warehousing s) stem, cher r^ihi^hVas made' hl^^L ,torehous'e of ^j-JvorUl and gi.ng i:;gt r r ;r:i*L^rSio^ S tr^ eit doc^ ar.d tarlhouses are stored the products and fabrics of all countries to- other wih her own, and she has thus become the point where in- fernational exchang s are made, and where trade and specie hav. Ex. Doc. No. 57. 3 centered. If we would enter into a fair and honorable competition with her for this carrying trade, and cominerce and specie, we must avail ourselves of the lights of experience, and introduce here, with some changes adapted to our position, a similar warehousing system. When foreign or American vessels come to our own ports, they must be enabled here, as in Great Britain, to load and unload with the utmost facility, economy and despatch, at all times and in all seasons. They must also be enabled to obtain, without delay, in our ports, assorted cargoes of our own products and fabrics, as well as those of all other countries, of every quality, character, and price. These for- eign and domestic products and fabrics must be collected in our ware- houses as they are in London, ready at all times for immediate purchase and shipment, so that any vessel arriving at our ports can always obtain at once full and assorted cargoes. It is only thus that ves- sels sure of return cargoes can be brought to our ports on the best terras, diminishing freights, whilst augmenting our carrying trade and aggregate profits of navigation. It will be perceived, on exa- mination of the new regulations, hereto appended, that this depart- ment, as indicated in my reports of December, 1847 and 1848, has introduced the system of private competition for storage to the full extent authorized by existing laws, combining, as permitted there- by, public and private stores^ and protecting the interests of the government and merchant by every safeguard in the power of the department, suggested by experience and investigation. In order, however, to give our warehousing system all the advantages that are possessed in Great Britain, the following changes are indispen- pensable. The provisions of the act of 17th June, 1844, limiting the inspectors to the'number employed at that date, must be modi- fied in some respects, as these officers are required by the ware- housing laws to keep the key and have charge of private bonded stores. If these private stores are to be scattered over our great ports, as the convenience of commerce may dictate, and as to a fair and reasonable extent they should be under proper regulations, if the warehousing business should progress as it has done for the last two years, the inspectors must be augmented beyond the num- ber authorized by that act. The warehousing act allows the im- porter, whose private store is used for the warehousing of foreign goods on ^vhich the duties have not been paid, to keep one key, and requires an inspector of the revenue to keep another, the law directing a joint custody with two different kinds of locks and dif- ferent keys in the possession of each, respectively, so that the importer could not have access to such bonded goods in private stores except in the presence of the inspector, the act forbidding the importer ''access to the goods except in the presence of the proper officer of the customs." The expense of furnishing such inspectors for private stores, should, of course, be borne hy the importers, for whose convenience and benefit this arrangement is made, and who can only exhibit the goods or withdraw packages for sale, or re-exportation from time to time under the law, "in the presence of" an inspector. After Ex. Doc. No. 57. much deliberation and enquiry, my mind has been brought to the conclusion, that this expense could best be arranged by an equita- ble apportionment of the compensation paid lb inspectors, to be re- funded by such importers; the amount to be fixed in each case by the col'ector, with the approbation*of the Secretary of the Trea- sury or by adopting the principle of half storage, with a view to cover the expense which has operated so well in some of the ports, leavine to the importer the option between these two modes ot navm. nt- and this is the principle upon which the present instruc- tions are' based. Under the law, however, as it now stands in our il.trpst norts it will be impossible to put the system as to private sX into fuiroperation,un^less the ac't of 17th June, 1844, before referred to, should be modified; inasmuch, as whilst one inspec- tor might suffice for one vast public bonded store, a considerable^ number would be required for the private stores of the importers Scattered over a great city. So far as the government is concerned, U is obvious, that in the large ports, the great public stores, equal r, canacitY to a dozen private stores, are the most economical, and in these must be stored, under any arrangements,, the unclaimed .nds amounting in New York (by the returns of the collector) f:t:yT.eTnr.^ the last two years, of §14,617,658. If, how- Pver the importers claim the goods, and the privileges of ware- housing in their own private stores, they ought, in my judgment, to be permitted to do so, in the manner provided in the regulations ard instructions now issued by this department The stores agreed upon by the importer and collector, with the rest ictions above designated, are the only private stores now au- IhoLeA by law. In all other cases, the stores must be rented on inorizeu J reauired by the provisions of the 6th section of a"t of tre 3rM:?ch 184^, whi?h is in full force artd in these "Section 6. And be it further enacted, that all stores here- after Vented by the collector, naval officer or surveyor, shall be on pub ic account and paid for by the collector as such, and shall be ap- Cpriated exclusively to the use of receiving foreigh merchandize, subjC, as to Ihe^rates of storage, to regulation by the Secretary "Vie law,''then,' as it now stands, authorizes but two classes of .tores namely, public and private stores. The first as we have en must be^'' r^ented on public account and paid for by the col- lector-" the second, are the private stores agreed upon as before seated', and must be kept under the regulations heretofore quoted ''%^ndM"t'he*'cbus'rof the law authorizing private stores in certain r«ses a very important question has been picsented for my con- sfderation, w hether in view- of the very large discretionary powers veste'l this department by the 5th section of the warehousing U w t "s competent to extend the privilege of storage in private fnrU to the goods of Several importers in one such store when re- oulsted by thtm. ,Upon mature deliberation, I have come to the ^ n .hision that this maybe done, and have accordingly so author- Led unde^ gulations combining the most perfect indemnity and Ex. Doc. No. 57. 5 security to the government, with great convenience and economy to the merchants. These will not be public stores, and no rent will be paid for them by the government, but they will be used as private stores, denominated in the law otner stores to be agreed upon by the collector or chief revenue officer ot the port, and the importer, owner or consignee." In these cases, however, the person who is permitted by the collector to have such private bonded stores, must be constituted by each of the importers using- the same their agent, who must keep the importer's key, as au- thorized by law, whilst the ifispector will keep another and dis- tinct key, so that no access can be had to the goods, except in the presence of the inspector. In this case, however, where several importers thus use one pri- vate store, thus guarded and secured, in addition to the custody of the goods under the lock of the inspector, and the bond for the duties required from the importer, the collector must also exact from the agent of the importers who keeps the store, a bond with sufficient sureties, to indemnify the government against loss. This is substantially the system of private competition for storage and labor introduced into Great Britain, and which has been attended the e 'vith such wonderful success, and has made that countr.y the storehouse of the products and fabrics of the world. In the ab- sence of such regulations this department feels well assured that the warehousing business in the United States can never be brought into successful competition with that of Great Britain, and it be- lieves that this adoption of *he. system here will be attended with incalculable benefits. Under this conviction, I have felt it to be my duty to extend these privileges to the merchants and business of the country. Being desirous of introducing the system of stores absolutely fire proof, so as to guard, as far as practicable, against those disas- trous fires which have so often swept away so many millions of property invested in stores and goods; and, with a vieW to place bonded stores in our own country upon an equal, if not a superior, footing to all others as regards security, so as to make our ports the principal entrepots of commerce, I have directed that a prefer- ence shall be given in all cases, by the collectors, to such private stores as are made entirely fire-proof. By this, I mean such stores — of which we have now scarcely a single* one in this country, although lately introduced with great success in Great Britain — as are free from all combustible materials. Such stores would -be built on arches of stone or brick, or, what would be better, for all the wooden material now used, to substitute iron, namely, for roofs and rafters, for joists, for doors, window frames, and shutters, slabs for flooring, and beams or pillars, where needed, as now used in some cases in Europe. The advantages of this system would be: 1st. The greater security from fire in such stores would much in- crease the warehousing business of the country, with all its im- mense profits to our commercial and navigating interests. 2d. The saving or diminishing the losses arising from conflagrations. 3d. The saving or diminishiTig insurance. 4th. The frequent arresting 6 Ex. Doc. No. 57. of fires in our great cities, by stopping them at a point where the buildings were wholly incombustible. 5th. Tt.e gradual extension of the system of iron buildings to private stores, other than bonded warehouses. 6th. The great benefit to the iron interest of the country, from the new and increasing use and demand thereby cre- ated for that material. The augmenting demand for warehouses, in many of our ports, had forced upon the department the alterna- tive of leasing at this time new and additional public stores, for terms of years, in the larger ports, or resorting to the system of private competition; and, alter full investigation, it is deemed best to adopt the latter. Public stores, however, to a large extent, are still required by the law. 1st. For importers who may prefer to use them. 2d. IJnclaimed e^oods, under the provi:,ions of the law, can be stored only in public stores; and the value of these un- claimed goods in New York alone, during the first two years under the warehousing law, by the returns of the collector, amounted to $14,617 658.. Under this system public and private stores wnll be combined, and each for useful purposes, as designed by the law; but ultimately the great mass of the warehousing business (except as regards unclairned goods) vc'iU be transacted here as in Great Britain, by stores neither rented nor owned by the government. These stores, owned by individuals, in proper locations and of a proper character, wall be authorized by the collector, with the assent of the Secretary, at each port, and the government will have no other control over them than the custody of the key by an inspector of the revenue, and access to the goods permitted only in his presence, as required by iaw. The person w^ho is au- thorized to keep the store will be the agent of the importers, and contract for storage and labor as they may think proper, the gov- ernment being indemnified only for the expense of the services of an inspector by the payment of half storage, or of the inspector's salary, at the option of the importer. The storage and labor will thus be furnished by the owners of stores, and not by tl^e govern- ment, and the business will thus be conducted in time, with greater economy, und the choice of stores left chiefly to the importers. The government will have all the security for the stores and for the custody of the goods that is required in case of public stores, as well as full indemni^ty for all charges, without any risk or ex- pense for labor or lor the building or renting of stores, with a pre- ference of the public store where adapted to the storage of articles sofPght to be warehoused. Private enterprise will be invited into rivalry for furnishing warehouses; and now that the system has re- ceived proper impulse liom the government, individual competition will in time furnish the best and cheapest and safest stores, as well as the most economical storage and labor, for nearly all goods, ex- cept such as are unclaimed. Such private enterprise will in time cause large and capacious incombustible stores to be erected in our ports, giving employment to our mechanics and laborers, augu^ent- ing our commerce and revenue, and increasing the value of pro- perty in our warehousing cities. The incombustible or iron stores will gradually take the place of structures that are not fire proof, Ex. Doc. No. 57. 7 for the storage of imports, and be eventually extended to stores holding domestic goods, and thus terminate those disastrous con- Hagrations that have ruined so many thousands. As early as the 29th of July, 1847, ray attention was directed to the important subject of iron warehouses, and among the inquiries which the commissioners who visited the continent of Europe and Great Britain, under my appointment in that year, were directed tor make was the following : ''You w^iU inqurcj particularly, how far and to what extent iron has been introduced, either for roofs, rafters, joists, or otherwise, as well as the material for flooring; the expense of such buildings; the insurance, if any, on such warehouses and the goods stored therein." In replying to this inquiry, the commissioners stated as follows: '' In the dock warehouses, originally constructed, iron was not used as a material for building, being only used in some cases for braces to strengthen; but in those more lately built it has entered to some extent into the construction for rafters, joists and flooring. For pillars it has been more generally used, the St. Katharine's dock, in London, and the Albert dock, at Liverpool, using iron pillars filled in with brick as the support, in most cases, to the se- cond floor. The London dock company have also used it to a con- siderable extent for pillars, m the last vaults constructed. The sheds on the dock piers at London are generally supported by iron columns, as previously mentioned; and the intention hereafter is to increase its use, experience having demonstrated, from the use made of it in constructing the large railway stations, that it is the lightest and best material for large sheds and roofs. The flooring in the warehouses is usually made with reference to the character of the goods to be stored; where a smooth surface is very requisite for the preservation of tiie articles, iron has been somewhat used. In the Albert docks, before mentioned, as combining the most mo- dern improvements, tile has been used, laid on concrete made per- fectly smooth, for sugar and molasses; such a floor, or one of stone slabs, being considered the best, the drainage requiring it to be frequently scraped and cleaned. ^ ''The buildings are kept insured by the proprietors, the rate being from one-sixth to two-sixths sterling per cent. The mer- chandise is generally insured." They state also: "The ware- houses in the East and West India, and London docks, in London, are constructed in a substaiitial and fire proof manner, the roofs of slate or tile, and the doors and windows of iron. The lower floors are generally of stone, on arches sustained by pillars of stone or iron; the upper floors are of wood sustained by wooden pillars. The stores in these docks are of difl'erent dates of construction, themore modern ones embracing the most approved modes of build- ing at the time." "In the St, Katharine's dock, the stores having been more recently built, are generally of a better description, the lower stories being on arches supported by iron pillars, and the floors of the second story of iron plates. Underneath all are the cellars for the storeage 8 Ex. Doc. No. 57. of liquors, \rith arched roofs, supported by iron or stone columns. These cellars are of immense extent, and, in the London dock alone, comprising twenty-two acres. The floors are fitted with iron skids for the stowage of the casks, and their easy movement from one part \o another." ^'On the piers in these docks are also constructed sheds for the protection of merchandise while discharging and loading, and for custom-house examination. These sheds are supported generally by iron columns, and in some instances have iron roofs, and rail- ways laid through them for the more convenient removal of mer- chandise by hand trucks." ^'The other bonded warehouses are private stores of fire proof construction, within which no offices or counting rooms are allowed, built to comply with the circular of the commissioners of customs." ^'The stores in the Albert dock, Liverpool, (the only dock having warehouses at that port,) the undersigned think the most perfect in every respect which they visited, being built entirely of stone and iron, no wood whatever entering into their construction." It thus appears that the best and most approved warehouses in Great Britain are now ^'built entirely of stone and iron, no wood what- ever entering into their construction." That similar iron stores will be built in our warehousing ports under the present instruc- ' tions, giving them this preference, w^ould seem to be certain, and when they are constructed in one port th(?y must be built in others, or it would lead to a greater concentration of the warehousing business in those ports that adopted the incombustible iron stores. When the business of the storage of foreign imports is thrown open to private enterprise, and safe and commodious stores erected by individuals, they will seek to fill them with goods, especially for re-exportation, and thus immensely increase the w^arehousing business, and render our ports, at a much earlier period, the entre- pots for universal commerce. * The question is one of great magnitude; in what country shall be chiefly stor.d the exchangeable products and fabrics of the world, during the period intervening between their growth, production or manufacture, and their use or consumption 1 What country shall transact this vast business? Who shall enjoy this carrying trade?' Whose mechanics and laborers shall furnish the stores and docks and basins? Whose merchants shall receive the storage? Whose underwriters the insurance; and who shall realize the commission and profits on the sale and reshipment? These are questions of momentous interest to our commerce and navigation, and to the pro- gress of our wealth and industry. I think it n ay be demonstrated that, directly and indirectly. Great Britain is now realizing from this source an annual income to her people, of more than eighty millions of dollars. By the returns of our commissioners, before referred to, it appears that the value of bonded goods in the ware- houses of Great Britain, in August, 1847, was $387,200,000. The quantity warehoused throughout the year is not given; but if it bears the same proportion, as in our country, to the goods remain- ing in warehouse at the end of the year, it would be much greater. Ex. Doc. No. 57. Assuming it, however, to be only 400,000,000, we may form an ap- proximate estimate to this income from the following data : 1st, the freights upon the importation of the goods; 2d, the fr ights upon such 3S are re-exported; 3d, the storage; 4th, the insurance whilst on deposite, as well as when imported or exported; 5th, the labor attending the landing, receiving and re-shipments, includ- ing the wharfage, drayage, cartage, craneage, hoisting, stowing, piling, packing, repacking, &c.; 6th, the profit upon the sale of the goods; or 7th, the commissions when sold and re-shipp^d on foreign account; 8th, the wa^es and compensation paid to clerks, storekeepers, &c.; 9th, the yearly appreciation of property arising from the extension of business, and the erection of docks and ware- houses; 10th, the augmented market for domestic products and manufactures, purchased to complete assortments, and freighted abroad at cheaper rates, thus augmenting domestic exports, as well as the profits upon them; 11th, the use of the capital, credit and specie, and the command of the exchanges of the world; 12th, the augmented home market for domestic products and fabrics, arising from the increase of capital, business cind population, growing out of the warehousing system. There are some of these items known to be great, not susceptible of any accurate approximate estimate; taking, however", those only where the data are established, it may be safely assumed that the gross income yielded, on such items, to the country, from' warehoused goods, is not less than 20 per cent, on the value of such goods, stored for sale and distribution. It must be remembered that this is an income realized on the products and fabrics of other countries, growing out of being their factors and transacting their business under the warehousing sys- tem. Among the most beneficial effects of the system, as demon- strated in its results by practical experience in Great Britain, is the largely augmented foreign market for domestic products and fabrics to complete an assortment, or a cargo so as to give full freights to vessels. Our ports are the natural and proper depots of European goods seeking the markets of Canada, the West Indies, Mexico, and of Central and Southern America. They are also the natural depots of all these latter countries when seeking the European or other foreign markets. Our ports on the Pacific, in connexion with those on the Atlantic and the Gulf, are also the natural depots for sale and dis- tribution to all the rest of the world, of the products and fabrics of Asia, and nothing can secure to us this commerce, but a well- organized warehouse system, furnishing equal facilities for storage and entrepot with similar systems in any other country. To the perfect success of this system, the principle of free storage and free competition for all but unclaimed goods will become indispen- sible. It would be difficult to ascertain the extent to which vessels and purchasers would be brought to our ports under a perfect ware- housing system to be supplied with return cargoes in part composed of our own products and fabrics. It is clear, however, that the effect must bo very great, and when our warehousing system shall go into complete operation, I do not 10 Ex. Doc. No. 57. doubt but that stores filled with domestic products and fabrics will be found side by side with our bonded warehouses, and purchasers will resort to both to fill their vessels or to complete their assort- ments. Whilst the bonded warehouses will be filled with foreign goods, our own breadstulfs and provisions, our flour and grain, our corn and cotton, our rice and tobacco, our hemp and wool, our cotton and. woollen fabrics, (and jn time also, our iron and sugar,) and the vast variety of manufactures which our skill and industry pro- duce, will be found in our domestic stores, near or adjacent to our bonded warehouses, assembling purchasers to find a market for them in every portion of the world. Nay, it is quite certain, that the barter of the foreign for the domestic products and fabrics in adjacent stores, will often take place daily, as it now does to so vast an extent in Great Britain, increasing not only our internal but our external commerce, augmenting our tolls or freights on our lakes and rivers, our railroads and canals, and swelling our exports, (including our own manufactures) to an extent corres- ponding with our foreign imports. The foreign and domestic goods w^arehoused in adjacent stores, will, as it were, invite the exchange, and our merchants thus become the factors of universal commerce. ^ Whilst the warehousing system in Great Britain is greatly cher- ished by their merchants, it is regarded with still deeper interest by their manufacturers; being as popular in Manchester, with its bonded stores, as in London or Liverpool, bringing, as it does, capital to British ports, and purchasers and goods from every quar- ter of the globe to exchange for British fabrics; and our American manufacturers can never compete successfully for the foreign market, until a similar warehousing system is introduced and perfected in our ports. Much as our mercantile and navigating interests will be ad- vanced by such a system, the American producer and manufac- turer, in augmented markets at home and abroad, will derive still greater advantages. There is a perfect union of interest between our exports and imports, between our trade external and internal. Commerce is a unit, it is the exchange of products and fabrics, whether foreign or domestic, whether transported inland or coastw^ise, upon the lakes or the ocean, upon the railroad or canaljand whatever system assembles in any port for exchange, the products and fabrics of human industry, augments the wealth and business and capital of the country facilitating such commerce, and fills the hand of labor with greater and more abundant reward. In truth, commerce is the great handmaid of labor, the factor of its products finding for them the markets of the world. Among the most important amendments required in the existing law, are the following: 1st. Where the goods are deposited in a public store, under the exclusive custody of the government, no bond for duties should be required. To exact security for the payment of duties on the goods, when the goods themselves are in the sole custody of the government, would seem'to be superfluous. 2d. When the goods are deposited in private stores, to permit the • Ex. Doc. No. 57. 11 proprietor of the store to cover the amount of duties or all p^oods in his store, under his own bond, with adequate securities instead of exacting a bond from every importer. 3d. To cancel all bonds for duties when the goods are destroyed by fire. This is the case in Great Britain, and much increases hex entrepot trade, it being a great inducement to prefer her ports for warehousing, as it is known she exacts no duties when the goods are; consumed by fire before they are taken out of the warehouse. Here, Congress gen- erally refunds the duties in such cases, so that our government in fact gains nothing by the exaction, but, in the meantime, foreign goods are driven to other entrepots, by the fact, that under our law, as it now stands, the duties are payable. Under the present law, the goods are insured at a value including the duty, thus in- creasing expenses here, as compared with foreign warehouses, and where the duties are refunded after a fire, it is generally only for the benefit of the underwriters who have insured the goods. 4th. To prolong the time for warehousing, if not indefinitely, at least to a period not less than five years. In Great Britain the term is three years, but at the same time discretion is given to the com- missioners of customs to extend the period two years more, thus practically enlarging the time on goods not perishable to five years. The term of one year is too limited, especially with a view to ex- portation. Debenture goods may now be exported within three years, and no reason can be given why warehoused goods should not have, at least, the same time, if not an indefinite period. The fact, that goods can only be warehoused here oi)e year, when in England, they may remain five years in warehouse, gives to that country an immense advantage over our own as an entrepot for warehoused goods, and we will contend with her to great disadvantage for the commerce of the A^'orld, until we extend the warehousing privilege to a similar period of years. Why should debenture goods, re- maining in the merchant's own exclusive possession, be permitted to be exported within three years, when warehoused goods, remain- ing in our own custody, must be forced out of the country in one year'? Why should we deny to our own country the payment of insurance and storage, of labor, and other charges upon the goods beyond the period of a year? Why limit the period for exporta- tion or consumption, the goods remaining with us at the expense of the foreign importer. The loss of interest, the payment of insurance, storage and other charges, constitute a sufficient inducement to the importer to sell er re-export at any period without limiting the time. Besides, there are many articles that are greatly improved by remaining in store for a series of years. Among 'these, I may mention wines and li- quors, which are generally so greatly improved by age. We can never become a great entrepot for wines and liquors while this limitation exists, but will be compelled to send for the best of these articles, as we now do, to the foreign, and especially to the Lon- don dock sellers and stores, where such articles are sent by the producer to acquire the reputation and additional price derived 12 Ex. Doc. No. 57. from their deposite there. More than fifty acres of bonded vaults- »and celhus in Great Britain are filled with these wines and liquors of every quality and age, and we can never compete for the storage of these articles, unless we grant here equal facilities for sale and storage. There is another reason why the time should be enlarged, arising out of the extension of our ports and territories, since the passage of the w^arehousing 'act. Under the law, goods can be warehoused and transferred from port to port in our own country. Now, from our Atlantic to our Pacific ports, going or returning around Cape Horn, nearly one-half the time may be occupied in the voyage, yet this, by the law, constitutes part of the year per- mitted for warehousing, and is entirely too short for the great pur- poses of such a commerce. Why should we destroy our own coast- wtse trade by a limitation so pernicious] In extending the period for deposite of foreign goods, I would renew my recommendation for the repeal of the debenture system. The merchant may now export debenture goods within three years, having the duties refunded without interest, the government with- holding two and a half per cent. For this privilege, then, he loses three years' interest, being eighteen per cent, and two and a half per cent, on the duties, in all twenty and one half per cent. Now, if he is permitted to retain the goods in public or piivate bonded warehouses, without the payment of any portion of this sum, or any advance for duties, and export the goods within three years from such warehouse, why should he want the debenture privilege ? The truth is, if the time were thus prolonged, when the goods re- mained unchanged, there could be no motive (but in some extraor- dinary cases) to resort to the debenture privilege, except to de- fraud the revenue by a pretended exportation of the goods, when, in fact, having been in the importer's exclusive possession, they are too oft^n smuggled into the consumption of the country, and the duties refunded, as if they w^ere exported. I have heretofore recommended the repeal of the debenture system, and the substitu- tion of a right, for at least the same period of time, of exporting abroad the goods from the public or private warehouses, without having paid any duties. This is a much greater privilege than the debenture, and not accompanied with its frauds. This department has heretofore represented the fraudulent character of the deben- ture system, which has led to its abandonment in other countries. The system furnishes great facilities and temptations to frauds upon the revenue. Let us take an example to illustrate how^ easily these frauds may be perpetrated. Under the existing debenture privi- lege, an importer introduces a quantity of foreign cotton goods, he pays the duty and takes the goods into his exclusive posses- sion; at the end of a period not exceeding three years he pro- fesses to export these same cotton goods; and, after these goods are examined by the appraisers, and supposed to be the same, he executes his export bond, ships his goods, and receives his deben- ture certificate, upon which he draws the money at once; but per- haps the appraiser who examined the cotton goods three years before, is absent, dead, removed, or resigned^ or in the lapse of Ex. Doc. No. 57. 13 time, from the multiplicity of his duties, he may have forgotten the precise character of the goods, or an article of cotton goods, of so precise a similitude, may, for that very purpose, have been manu- factured here, as to defy detection, and the domestic goods are ex- ported instead of the foreign; and this is but one out of many modes in which frauds may be perpetrated under the debenture system. In truth, the whole system is an open invitation to frauds upon the revenue, and, in some cases, this has been so palpable that the drawback exceeds the duty. Herewith is communicated a letter on this subject (a copy of which is hereto annexed, marked B) from two experienced custom- house officers, of New Orleans and New York, being the result of inquiries directed by me, exhibiting the frauds under this system. I cannot too strongly urge the consideration of this subject by Congress, nor too earnestly repeat my undoubted conviction that the revenue is defrauded many hundred thousand dollars every year by this system. Not only is the revenue thus defrauded of large sums, but the honest merchant, who has fairly paid his duties, is deeply injured by being brought into competition. with goods, the duties on which have been refunded, whilst the domestic manufac- turer and producer are also compelled to compete with foreign goods subject to duty, but on which the duty has been refunded under the practical operation of this law. Connected with the subject of warehousing, is the construction of docks and basins, for the accommodation of vessels, the erection of warehouses, and the economical storage of goods. In ancient as well as in modern times these improvements, to a greater or less extent, mark the growth of commercial cities. On the conti- nent of "Rurope they exist to a considerable extent, but in Great Britain they h^\e been constructed in greater numbers and to a greater extent than in any other part of the world. In Boston, in connexion with their wharves, they have long existed^ and are constantly extending, having greatly contributed to the increase of the foreign and domestic commerce of that great city; furnishing another proof of the sagacity and foresight of that people. In the harbor of New York they are just going into operation, and must furnish great facilities for the extension of the commerce of that city. They are admirably calculated for the extension of the warehousing system, especially for heavy goods, and for articles introduced for re-exportatidn. On that important subject, I attach to this report documents marked C and D. The first being a re- port of the committee on wharves of the city of New York, and the second a pamphlet of the proceedings of citizens and companies in regard to the grea't Atlantic dock basin. To a considerable extent such docks and warehouses have been used in Boston and New York, for the more economical storage of goods, and it is believed are destined to great and complete success. It is obvious that heavy goods can be landed and stored more economically, when the vessel can lay alongside of the warehouse in such docks or basins, and load or unload from it without drayage or cartage. When the warehousing law was passed in 18i6, the system was 14 Ex. Doc. No. 57. entirely new in this country, and the department was required to put it at once into operation. This was done alter a coniermce with the collectors in the principal ports, and the action of the department communicated to Congress. - Whilst it is believed that all then done, in puttiui^j so prompiiv into operation so new and great a system, will red» und to the ultimate advancement of the best interests of the country; yet in the period of two years which has intervened since that date, the department, amidst its other pressino^ engagements has devoted much attention to this new anil important subject, collecting irom the continent of Europe and Great Britain all the information that could be obtained in regard to the practical operation of the system in those countries. On the continent the plan adopted is that of public government stores. In Great Britain an appeal is made to private enterprize, capital, and competition, and their bonded warehouses are chiefly private stores, with a few large government warehouses for gertain purposes. The British plan has been far the most successful, and commends itself, in my judgment, as well from the success of the system it- self as from a t^iorough investigation of the principles on which it is founded. I have therefore, by the new regulations, so far as was consistent with the law, introduced it into this country, under the powers ested in this department by the fifth section of the warehousing act. The important information derived from the continent of Europe and Great Britain is herewith appended to this report, in documents marked F, G, H, I, K, L, M, M, O, P, Q. The regulations now issued introduce the system of private com- petition so far as permitted by the public interest, and by the law as it now stands. By the existing law, unclaimed goods must be warehoused in public sto^res. The value of these is very great. In New York alone, by the returns of the collector, the value of the foreign unclaimed goods warehoused in that port from the 6th August, 1846, to 30ih September, 1848, was $14,617,658, and the regularly warehoused in the same period $20,546,250 — making a total in that port of $35,163,908. These unclaimed goods, under the act of the 3il March, 1841, must be kept in the public stores, there being no importer who claims and makes a warehouse entry of them. By the returns of the collector, (see doc. E,) the fo- reign goods regularly warehoused from the 6ih August, 1846, to 30th September, 1848, was $43,934,300. In addition to this, there was a vast amount of foreign imports deposited in our warehouses as unclaimed goods, amounting, rs we have seen, in New York alone, to the sum of $14,617,658. If in the other ports the un- claimed goods bore the same proportion as those regularly ware- housed in New York, it would bring the total- amount of foreign goods deposited in our warehouses from the 6th August, 1816, to 30th September, 1848, up to $66,527,038. Notwithstanding, then, that the system was entirely new in ihis country, it is hoped that these facts, and the vast amount thus w^arehoused in the infancy of the system, under the instructions and acts of this department, will satisfy Congress that every effort was made to carry the law fully into effect, and that these efforts were attended with success, nct- / Ex. Doc. No. 57. 15 withstanding that the department was compelled to en*-er on a field of experiment entirely unexplored in this country. It would be strange, under such circumstances, if the department had seen no- thing to improve or alnend, as the result of more than two years of experience of the practical operation of the system in this coun- try, and as also of the information collected with so much care from the continent of Europe and Great Britain. This experience and information have enabled, the department to introduce, it is believed, great and important improvements under the new instructions now issued, and especially in authorizing, as far as permitted by the law and the security of the public revenue, the system of private enterprize and competition in the business of storage, so as to reduce to the utmost practicable extent all the charges and expenses incident to the system. These regulations, it is believed, will lead to a considerable augmentation in the warehousing business; but, in order to give to our own ports all the advantages enjoyed in Great Britain, and to enable us to enter into successful competition with other countries for the commerce of the world, the amendments in the law itself, especially as re- gards the extension of the time for warehousing, which can only be made by Congress, are indispensible. With these amendments, advancing in a liberal, commercial policy, with the progress of the age, and the lights of experience, it is believed that our own coun- try will pass rapidly onward to the command of universal com- merce. With enduring peace; with extended area, industry and popula- tion; within enlarging trade, internal and external — and increas- ing facilities of navigation and transportation on the lakes and rivers — the ocean and the land; with a career marked by a spirit of equity and justice, our future advance must be more rapid even than the past. Nor should we regard only the advantages to our- selves from our national union, as a moral and political necessity, which no human power can sever, or destroy; but consider, also, its effects as a light and example to ail nations; and as, ultimately, destined to extend its benefits and blessings to every country-and people of the globe. To accomplish these great objects, an ever extending internal and international commerce and intercourse are indispensible; and even if interrupted for brief period, would be sure to return, with the triumph of truth, in augmented force and power. Most respectfully, your obedient servant, R. J. WALKER, Secretary of the Treasury, Hon. George M. Dallas, Vice President of the United States, and President of the Senate. 16 Ex. Dec. No. 57. A. CIRCULAR, No. 34. Instructions to collectors and other officers of the customs. Treasury Department, February 17, 1849. The 5th section of the act of 6th August, 1846, entitled ^'An act to establish a warehousing system," &c., is in these words:^ '^That the Secretary of the Treasury be, and he is hereby authorised to make, from time to time, such regulations, not inconsistent with the laws of the United States, as may be necessary to give full effect to the provisions of this act, and secure a just accountability under the same." Under the poAver granted by this section, this department, avail- ing itself of the experience derived from the practical operation of the system in this country during the last two years, and having obtained full information in detail of the mode of warehousing on the continent of Europe and in Great Britain, now issues the fol- lowing forms and instructions, in place of those heretofore issued, with a view to .enlarge the benefits of the system in this country: Sec. 1. On the arrival of any goods, wares, and merchandise from a foreign port, and at any time within the period allowed by law for the discharge of the vessel in which they may have been imported, the importer, consignee or agent (with proper power of attorney) thereof, may enter the same for w^arehousing in the form hereinafter prescribed, designating at the same time, with the con- sent of the collector, the place ot storage, as hereinafter provided f r Sec. 2. It being the intention hereafter of this department' to use as bonded warehouses, under the act of August 6, 1846, in ad- dition to stores owned and leased by the United States, such private stores as may be fully adapted to the purpose, separating as much as possible the government from any interference not required by law or the' public interest with the business of storage, or of labor on merchandise, and leavijig such storage or labor to be, as far as lawful and practicable, a matter of arrangement between the im- porters of merchandise and the owners or occupants of such pri- vate warehouses, the following rules and regulations will control you in the selection and management of such stores, the selection being first approved by the department in each case. In all cases of private stores, the law, which the department is not at liberty to disregard, requires that they ^^shall be kept under the joint locks of the inspector and importer^ but no delivery shall be made without a permit in writing under the hand of the col- lector and naval officer of the port," the law further declares that Ex. Doc. No. 57. 17 any importer or proprietor of any warehoused goods, or any person in his employ, shall, by any contrivance, fraudulently open the warehouse, or shall gain access to the goods except in the presence of the proper officer of the customs, acting in the execu- tion of his duty, such importer or proprietor shall forfeit and pay^ for every such offence, one thousand dollars." The proper officer of the customs here referred to, in whose presence only the im- porter, when the goods are stored in private stores, can gain access to the goods, is an inspector, that being the class of officers, under whose lock and key, as well as that of the importer, such private bonded warehouses must be kept. Sec. 3. Stores to be private bonded warehouses, and to be used for the storage of foreign dutiable merchandise, will be required, in all c?ses, to be first class fire-proof stores, according to the clas- sification of insurance offices at your port, and must be so approved by them in writing to the collector, before an application to use them will be considered. All bonded warehouses under the act of August 6, 1846, will hereafter be known and designated as follows: Class 1. Stores owned by the United States, or leased to them prior to the date of these instructions, the leases of which have not yet expired or been cancelled, heretofore known as public stores. All unclaimed goods must be stored exclusively in these stores, when there are such at the port, and they are also to be used for the storage of other foreign merchandise as hereinafter provided for. In relation to these public stores, the following are the provisions of the sixth section of the act of March 3, 1841. the assent of the department beir.g required by other laws. Jind- he it further enacted, That ail stores hereafter rented by the collector, naval officer or surveyor, shall be on public account, and paid for by the collector as such, and shall be appropriated ex- clusively to the use of receiving foreign merchandise, subject, as to the rates of storage, to regulation by the Secretarv of the Treasury. 2. Stores in the possession of an importer, and in his sole occu- pancy, which he may desire to place under the customs lock, in addition to his own lock, (said locks and keys to be of a different character, as required by law,) for the purpose of storing dutiable merchandise imported by himself only. The entire store shall be appropriated to this sole purpose, un- der the regulations hereinafter provided, and for this pri^vilege, with the time of the customs officer necessarily required in attendance at such store, he shall pay monthly to the collector of the port a sum equivalent to the pay of such officer, who must be an inspector, or o;ie-half of the amount which would accrue as storage on the goods so stored, at the regular rates charged at stores, class No. 1., All the labor on goods so stored must be performed by the impor- ter at his own expense, under the supervision of the officer in charge. Before any importer shall be permitted to use his own store, per class 2, he shall endorse upon the entry for warehouse his written request to use such store as the place of deposite, and 2 18 Ex. Doc. No. 57. also endorse thereon an agreement to pay to the collector an amount equal to the salary of the inspector or one-half storage; then to be determined in advance by the importer. 3. Stores in the occupancy of persons, desirous to engage in the business of storing dutiable merchandise under the warehouse act, and of performing the labor on suck goods, in what is usually termed the storage business; the buildings being first examined by the person appointed by the collectorj and found to agree with the requirements of these instructions, and the selection having been approved by this department, an inspector shall be designated for its superintendence, the owner or occupant stipulating to pay to the collector monthly a sura equivalent to the salary of the in- spector or inspectors required in the superintendence of the goods and store, the w^hole of the buildincir being appropriated^ to this purpose, as required in class No. 2. Merchandise entered for ware- house will only be stored in these stores when the same are ^'agreed on by the collector or chief revenue officer of the port, and the im- porter, owner or consignee," as the place of deposite, and the stores are to be ^'secured," as provided in 1st sec. act 6ih. of August, 1846, under the joint locks of the inspector and the importer," the latter appointing the owner or occupant of such store as his agent or custodian, to haA'e the custody of the goods, and possession qf the key allowed to the importer; this appointment to be per form 25. The labor performed on the goods 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 this department may deem ne- cessary from time to time, for the s^fe-keeping of the goods and protection of the revenue', and to be discontinued as a bonded warehouse when the public interest may require. All arrange- ments as regards the rates of storage, and the price of labor in these stores, must be made between the importer and the owner or occu- pant 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 merchandise, for the security of the revenue. Before any person shall be permitted to open a store under class No. 3, he shall enter into bond in such sum, and with such sureties as may be approved by the collector and this department, exonera- ting the government, as also the collector, and all other officers of the customs, from any risk growing out of the joint custody of goods stored in said stores, such bond to be per form K. These stores shall be under the joint lock of an inspector of the customs (tOibe designated by the collector) and the owner or oc- cupant acting as agent for the importers warehousing their dutiable foreif^n merchandise in such store. Should the amount of business at any one store require, in the judgment of the collector, the services of more than one inspector, the owner or occupant shall be required to pay monthly such additional sum to the amount named above as will be equivalent to the salary of such additional inspector or inspectors required in attendance. The owner or oc- cupant of such store will, however, be allowed the option of pay- inty the salary of such inspector or inspectors, or of paying monthly Ex. Doc. No. 57. 19 to the collector one-half storage, at the rates charged in public store, class 1; this choice to be determined before any goods are placed in said store. ^ The stores described in the 2d and 3d classes will be required, previous to tbeir 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 stored, all such doors and windows to be fastened on the interior by strong iroa bars, except one entrance in front, to be secured by locks as be- fore described. The store must be separated from any adjoining^ building by a brick or stone wall, in which no door or other open- ing v.'ill be permitted, and must have a party wall above the roof. For the storage of wines and distilled spirits only, cellars of stores occupied lor general business purposes may be used, under store classification is'o. 2, for the storage of wines and distilled spirits imported by the owner or lessee only. Though the rest of t:ie building be otherwise occupied, the entire cellar or vault shall be exclusively appropriated to this purpose, and shall have no opening or entrance except the one from the street, on which the locks are to be placed. The remuneration of the officers shall be either the pay of the inspector or one half the storage, as in store class No. 2, to be de- Hermined in advance by the importer, and one officer .may have ia charge as many cellars as, in the judgment of the collector, he can superintend efficiently, not exceeding six. The cellars of any stores, class 3, may be used for the storage of wines and distilled spirits, under the same rules as other merchandise, in said stores. For the storage of coal, mahogany and other woods, sheds or yards may be used, under the regulation as prescribed for stores classed Kos. 2 and 3, provided such shed and yard can be properly .fastened and secured, so as to insure the safety of the property. The compensation of the olifcer or officers required to be at the option of the owner, to be determined in advance, as in stores class 2. A counting-room for the accommodation of the owner or occu- pant may be allowed in stores classed 2 and 3, but such office must be separated by a permanent partition, with no door or other en- trance opening therein from the rest of the store, and have a sepa- rate entrance from the front. This partition must be strapped with iron, in such a manner as to enable the inspector to ascertain whether access has been had to the store. The officer in charge must be allowed such use of this office as may be necessary for him in making his daily return of receipts, deliveries and examina- tions. After stores have been approved and placed under customs lock, the collector will retain the right of ordering such additional fas- tenings to be placed thereon as experience may suggest to be ne- cessary; such extra fastenings to be made by and at the expense of the owners or occupants having charge of the premises. In selecting these stores, the collector w^iil be careful to take only such as combine convenience to place of landing the goods 20 Ex. Doc. No. 57, ■with every facility for receipt and ilelivery, for samplinfr, exami- nation, &c., according to the description of goods to be stored. He will avoid increasing the number more than is necessary, due recard being had to the number of officers employed at the port, Ihl time required for their attention at the stores, and the restric- tions of the number of inspectors and officers by the act of June 17, 1S44. ^, , It beino- the wish of this department to encourage the building of substantial fire-proof warehouses, where goods may be stored free from the risk of fire, and the construction of commodious vaults for the reception of wines and distilled spirits, such build- in>rs beinn- required by our rapidly increasing commerce, as well as to^prevent or diminish the disastrous fires in our great cities, and the loss or refunding of the duty upon the goods, the collector will, in every instance, give the preference to buildings or vaults so con- structed, more particularly where the same are built of brick, stone and iron, the different floors separated by iron doors, and iron covers to hatchways, having no wooden or other combustible material whatever. In selecting between such fire-proof stores, the preference should be given to those having an iron roof and rafters, iron doors, window frames, sashes and shutters, iron joists, iron slabs for floors, or other incombustible material, and iron teams and pillars, where necessary. Should the owner or occupant of any store, cellar or yaru, ne- glect or refuse to pay to the collector the sum required by these instructions for the use of an inspector or inspectors, as he case may be, or fail or refuse to comply with any law ."gulat.ng the storage of merchandise, or any rules or regulations issued by this depar^tment or by the collector, for the safety of the goods so stored, the collector shall refuse permission to deposit goods ui or to deliver any from such store, and report the facts at once to this •department for its further action. , , , ■ „,„ Sec 4 All private bonded warehouses must be placed in custo- dy of an inspector of the customs, who will always keep the key thereof in his own possession, and personally superintend the opening and closing of the doors and windows. He must be in constant attendance at the store from sunrise to sunset, except at the time necessary for his meals, not ov6r one hour at noon, when the store must be closed. He will not suffer any goods to be re- ceived, delivered, sampled, packed or repacked, except in his pre- sence, 'and in pur'suance of an order from the collector, - the man- ner hereinafter prescribed. The collector wil require of him tc keep an accurate account of all receipts and del'^\"'" °J orders for sampling, examinations, repacking, &c., in such manne and form as he may direct; and he shall be '^q"'"^ \o report t the collector and warehouse superintenden every 'nf"'^*'^" Avarehouse rules and regulations committed at his store by an> per son or persons. He will not be permitted to receive any rewar ;r eratuily from any source, in addition to his pay from the Ln ted si as prescribed in he Wd sec. act of n99, which collec Ex. Doc. No. 57. 21 tors will rigidly enforce. No officer shall be allowed to have more than one store of class No. 3 under his charge, and it shall be the duty of the collector, at least once a year, (or as much oftener as he may deem requisite,) to transfer the officers in charge of stores class Sos. 2 and 3 from one store to another, thus preventing any officer having the charge of any one store for a longer period than, one year. The officer so transferred shall furnish his successor with a complete inventory of the goods in such store; and it shall be the duty of his successor, immediately on taking charge, to ex- amine the goods in the store to see if they agree with the invento- ry, and the result of this examination shall be communicated to the collector within ten days from the date of his taking charge of the store. Should any discrepancies be found between the statement of the officer transferred and the inventory taken, the collector will immediately investigate the case, at the same time reporting the facts to this department. Public stores will be under the superin- tendence of the same officers, and be kept open for the transaction of business the same hours as heretofore; but all the regulations here prescribed as to the receipt and delivery, examinations, ^sam- pling, packing and repacking of goods, and keeping of books and Touchers, must be observed in them as well as in private ware- houses. Sec 5. When goods are sent from the ship or vessel in which the same may have been imported to a warehouse under a ware- house permit, each cart or lighter load must be accompanied by a, receipt, describing the marks, numbers, and description of pack- ages. This receipt will be signed by the inspector in charge of the store, on due receipt of the goods, and Vvill be returned by the drayman or lighterman to the inspector on board the vessel. These cart or lighter receipts are to be numbered progressively; and in case the numbers do not arrive at the store in due course, the in- spector in charge of the store shall inquire into and ascertain the cause, snd if there be any appearance of fraud, he shall acquaint the collector therewith without loss of time. The officers at the warehouse, on receiving the goods, will com- pare the marks and numbers with the receipts, and keep an account of these particulars in his official book of receipts, together with the number of the floor, and the part of the store where the goods are deposited, that he may at any time be able to fiad the goods from the description in his official record. When deliveries of goods take place, such delivery will be noted on the same record, opposite the account of receipt, in order that it may be ascertained at any time, on the examination of such record, what part of each lot or parcel of goods remain in store. This record must also con- " tain full particulars of any repacking of the merchandise and sam- pling of liquors for transportation, when the same are authorized by the collector under these instructions. Sec. 6. In each of the ports of Boston, New York, Philadelphia, Baltimore, Charleston, and New Orleans, the collector shall desig- 3iate, with the approbation of this department, from among the offi- cers or clerks, some suitable person to be designated warehouse 23 Ex. Doc. No. 57, superintentlent, uhose duty it sh;ill be to superintend all the pub- lic and private stores in such ports, visiting them daily to ascer- tain whether the oflicers are regular in their attenciance, the books correctly kept, and whether all the regulations issued by this de- partment are correctly observed and diligently enforced. It shall further be his duty, under directions from the collector, to examine all stores which the owners or occupants thereof may desire to have made bonded warehouses, under these instructions, and make report thereof to the collector; and after such have been approved, to make such daily examination of their condition, to ascertain the security of the same, and what additional fastenings, &c., may be necessary for the security of the property. He will also superin- tend, with the inspector of the store, all silks withdrawn for print- ing, dying, &c., as provided in these instructions, taking an ac- count of the same; and it shall be the duty of the person or per- sons withdrawing such goods for dying, &c., to notify the vrare- house superintendent, that he may be present at the place and time required. Such superintendent shall have a desk in the custom- house, and shall be required to make a daily report to the collector of every violation of the warehouse instructions and rules, and of all other matters coming under his observation of importance to the security of the revenue. This oflicer is not intended to inter- fere with the duties of the storekeeper of the port in his charge of the receipts and deliveries of goods in all the stores, and keeping the accounts of property in each, as has heretofore been the case, "but is, under the directions of the collector, to have a general su- pervision of the warehouse business, to see that the laws and regu- lations are faithfully observed by the inspectors in charge of each store, and the importer or agent having joint custody. He will also perforsQ such other duties in addition to the above as the col- lector may devolve upon him. Sec. 7. At those ports where stores are owned or have been leased by the United States, and the leases of which have not ex- pired and been cancelled, in compliance with the Instructions of this department — said stores being classified in these instructions as class 1 — the collectors will, on entry for warehousing, first fill said stores with such goods as are proper to be stored therein, due regard being had to the description and character of the goods and place of deposite. In all other cases the importer, consignee or agent, shall be at liberty to select the place of storage from any stores, sheds, yards or other places, previously approved as bonded Tvarehouses, under classifications 1, 2 and 3. Sec 8. All merchandise thus sto.red may be examined, at any lime during the business hours of the port, by the importer, con- signee or agent, who shall have liberty to take samples of his goods in quantities according to the usages of the port, make all needful Tepairs of packages, and to repack the same, provided the original contents are placed in the new packages, and the original marks and numbers placed thereon, in the mode prescribed in the 75th fction of the act of 2d March, 1799, and 32d section, act of 1st March, 1823. He may also have any further privileges to facili- Ex. Doc. No. 57. 23 tate the sale of his goods while Wl bond which the collector of the port may deem advisable, and not inconsistent with law or the safety of the revenue; provided, that no samples shall be taken, Eor shall any goods be exhibited or examined unless under the im- mediate supervision of an inspector of the customs, and by order of the importer, owner or consignee, and at his expense, nor shall any package be repaired or goods repacked without a written order from the collector of the port. Sec. 9. All goods unclaimed by the owner or consignee at the expiration of the period allowed by law for the discharge of the vessel in which the same may have been imported, shall be sent by the collector to the stores owned and leased by the United States, class 1, if there be any at the port. If there be no such stores, 'Len said goods shall be deposited in safe, warehouses temporarily ,:ired for that purpose by the collector, and under his sole custody. The owner or consignee of such goods 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. After having been entered for warehouse, these goods cannot be transferred to other stores, but must remain in the place where originally deposited till payment of duties, tinless vrithdrawn for transportation to another port in the United States, for exportation, or the better security of the revenue requires their removal. Sec. 10. In all cases where the collector may be called upon to exercise the discretion given him in the 56tj^ section, act 1799, to take possession of merchandise remaining on board a vessel, five days after her entry at the custom house, or whenever it may be necessary on account of a vessel's being leaky, or from other cause or casualt)^ to take possession of her cargo, as required by the 60th section, act 1799, he will require, as a condition of granting the permit for discharge, the right to order the vessel to be removed at the expense of the owner to such place, wharf, or pier, adjacent to the stores owned or leased by the United States, class 1, where such goods must be stored, (if there be any at the port.) as may be most convenient for unloading the goods, and their safe and eco- nomical storage. This order, however, is not to apply to steamers, where particular instructions have already issued from this depart- ment, or at ports where no such stores exist. Sec. 11. Vv^incs and distilled spirits, heretofore deposited in pub- lic store under the direction of the surveyor, or in private stores, iinder the joint custody of the surveyor and importer, to secure the right of drawback on the exportation thereof, must be stored, here- after, in the stores owned or leased by the United States, class No. 1, or in stores, class 2 or 3, in joint custody of the collector and importer^ in the same manner as herein provided for other mer- chandise. In all cases, the duties accruing thereon must be paid within one year from the date of importation, as provided in the 1st section of the warehouse act, but such goods must still remain m tne place where stored, after the duties have been paid, to se- cure the right of drawback on exportation. To prevent errors and 24 * Ex. Doc. No. 57. to distinguish the Mines and distilled spirits, on which the duty may have been paid, it shall %e the duty of the ofTieer having charge of the store ^Yhere the same, may be deposited, on being no- tified by the collector that the duties have been paid, to brand the cask or other package with the words duty paid — any other mer- chandise which the importer or owner may have in warehouse, ifter the duty thereon is paid, shall also, on notification thereof, as above, be branded duty paidj and may remain in warehouse on the payment of storage. Sec. 12. The entry of goods for warehouse on arrival from a foreign port shall be made as per form 1, and must be verified under oath or affirmation, as prescribed by the 4th section of the act of 1st March, 1833, and treasury circular, August 14, 1846, all the requirements of the 6th, 7th. 8th and 11th sections of that act being strictly adhered to, and all acts necessary to determine their exact quantity, quality, and original cost, and dutiable value, such as appraising, weighing, gauging or measuring, in order to ascertain the p^'ecise amount of duty chargeable on the goods, must be per- formed and complied with. If part of an importation is to be landed and the duties paid forthwith, and the remainder ware- housed, the two entries must be made simultaneously, and the oath altered to correspond. If no invoice has been received, the goods cannot be entered for warehousing, but shall be stored in public stores as other unclaimed goods. Sec. 13. When the duly has been estimated by the collector and naval officer, and the stores designated and agreed on, the collector shall take a bond wi^h satisfactory security, according to form A, in double the amount of duties, he will then issue a permit, form 12, to the discharging offiicer to send the goods, according to the usual custom of the port, to the store designated therein, with the exception of those which may be ordered to the appraiser's stores for examination. Such order must also indicate what goods are to^ be w^eighed, gauged or measured, and such necessary weighing, gauging or measuring, is in ail cases to be done before the depo- site of goods in warehouse. Sec. 14. When that portion of an invoice which may designated by the collector, and sent to the appraiser's store for examination, shall be examined by the appraisers, said goods shall be removed to the warehouse, where the remainder of the goods described in the invoice have been deposited, the expense of such removal being borne by the importer. Sec. 15. When the goods have been deposited in warehouse, and the dutiable value, quantity and character thereof ascertained, and the damage, if any, assessed in the manner provided by law, and after the report of the appraisers has been made to the collector, the importer, agent or purchaser may withdraw any entire case or package, or any quantity not less than one ton in weight, if im- ported" in bulk, but no goods on a v/harf or pier, or on board a vessel, are to be considered constructively warehoused, except when specially provided for by these instructions. Sec. 16. On the withdrawal from warehouse, and payment of Ex. Doc. No. 57. ^ 25 duty, the entry shall be made per form 2, a duplicate being depo- sited with the naval officer, and upon the.payment of duty thereoa a permit, form 13, shall be grafted for the delivery of the goods Sec 17 If withdrawn for transportation to another district, the entry shall be made as per form 3, and the person so entering shall give bond, with satisfactory security, according to form 13, and a triplicate copy of said entry, with the duties estimated there^on, having been deposited with the collector to be forwarded oy hini to the port where said goods are destined, together with a certified copy of the invoice, with the appraiser's report thereon, a permit shall be issued, form 13, countersigned by the naval ofacer, to de- liver the «:'oods to the person withdrawing for transportation. Sec 18 When goods have arrived at a port of destination they must immediately be entered for warehousing, as per form 5, and verified by oath, form 14, such re-warehousing entry being in all cases a copv of withdrawal entry at port of last withdrawal. On bein twenty days from the date of its issue, or such damage will not be allowed. See treasury circular, No. 33. Sec. 25. All wines and distilled spirits transported in bond, from one port to another, must be branded and sealed, and all cigars so transported must be encased and sealed, before delivered from store, in the same manner as provided for when passing through the United States to Canada. Sec. 28. 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 deposite in money, equal to the amount of duties ascertained to be payable, which dcposite shall be refunded, if the goods aforesaid be returned to the ware- house repacked, in the original condition, and according to original marks and numbers, within sixty days from date of delivery thereof. Each package shall, before the same be delivered from warehouse, be opened and examined by the proper officer of the customs, and the contents thereof measured or wti<^hedj and the quality thereof ascertained, and a sample of each piece thereof reserved at the custom house, and a particular account or registry of such exami- nation shall be entered on the books of the custom house. On the return of said goods, if the collector shall be satisiied that the contents of each package are the identical goods imported and re- gistered as aforesaid, and not changed or altered, except by being colored, dyed, stamped, stained, painted or printed, as aforesaid, he shall "thereupon refund the deposit as aforesaid, and said goods shall be entitled to the same privileges as if in original condition, as per 4th sec. act 22d May, 1824. Sec. 27. To secure a just and accurate accountability, and to enable the returns required by this department, per 4th sec. of the act of the 6th of August, 1846, to be prepared correctly . and for- warded promptly to this department, the warehouse accounts will, from and after the receipt of these instructions, be kept in the form and manner as prescribed in forms H and I. The accounts per form H will be those of each importer, a separate account for each entry kept 'in alphabetical order, in reference to names of importers, and posted daily, so that the liability of importers, under their several bonds can be at once seen on reference to the account. The accounts, Ex. Doc. No. 57. 29 form Ij will be of each class of articles warehoused, to be kept under the several classifications, per memorandum M, annexed. These accounts to be kept in debit and credit form, debiting the account with the quantity and value of the article, per warehouse entry, and crediting it wuth the withdrawal entries for transporta- tion, exportation or consumption. Separate legers, but kept in the same manner, will be opened for goods brought from other districts where they have been warehoused, thus separating the goods ^'brought into" from those '^imported into" your district. The balance of accounts, form I, will consequently give the quantity and value of each description of goods in warehouse, and a transcri pt of such balances will form the quarterly statement re- quired by sec. 4 of the warehouse act. Great care must be taken to have these accounts strictly correct, and to secure every entry, either for receipt into or withdrawal from_ warehouse, being posted. Collectors will require that no permit, either for warehousing or for withdrawal, for consumption, transportation, or exportation be signed, until it has passed through and received the check of the clerk having charge of the legers in which the accounts are kept. The returns heretofore received at this department being deficient, in many cases, in the quantities, collectors will require, in every instance, that the entries, either for warehouse or withdrawal, con- tain the quantities in pounds, yards, gallons, &c., as w^ell as the value of each article. As these entries, or a true copy, will form the basis of the warehouse accounts, (the accounts being posted from them,) whenever any alteration is made in the original entry, either in quantity or value by appraisement or otherwise, the origi- nal entry, as amended, must be sent to the warehouse clerks, that their accounts may be altered to conform to it. No withdraw^al permit must be checked till such alteration, if required, has been made. V/hen goods are allowed to be constructively warehoused by these instructions, they must, in every case, appear on the warehouse books, and returned as warehoused, and withdrawn in the same manner as if the goods were deposited in store. The quarterly report, indicating what goods may remain in w^are- house, must be transmitted to this department* within thirty days from the expiration of each quarter. In addition to the quarterly report of goods in warehouse, a quarterly statement of the goods received from and transported to other ports in the United States will be forwarded to this depart- ment, as required in treasury instructions of October 30, 1846, within thirty days from the expiration of the quarter. The new forms of accounts, now furnished, will enable this statement to be made with but little additional labor. Sec. 28. The storekeeper, or whatever clerk or officer, who may have charge of such business, will hereafter keep a daily record of all receipts and expenditures for storage, labor, and cartnge, at the appraiser's and other stores, owned or leased by the Uuited States, keeping separate accounts for storage, for labor, and for cartage connected with the appraiser's department, and a separate account of each of these items, for the other public stores collectively, account- 30 Ex. Doc. No. 57. ing monthly to the collector for such daily receipts and expendi- tures, \Tho ^vill forward quarterly such statements to this depart- ment. Sec. 29. When any goods, duly warehoused, shall remain in store beyond on6 year without payment of the duties and charges thereon, which, in pursuance of the warehouse act, are required, to be appraised and sold, the department hereby proscribes that all such sales shall take place within thirty days after the expiration of the year, and due notice of such sales must be published in two or more of the public papers having the most extensive circulation at the poit in question, daily, at the principal ports, for the space of ten days, and at the other ports three times a week, or, as often as one or more papers may be published thereat for the space of two weeks. But, as the law provides that all goods of a perish- able nature, and all gunpowder, fire-crackers, and explosive sub- stances, deposited as aforesaid, shall be sold forthwith, they must be sold at the earliest day practicable after due publication of notice, and time given for inspection by persons desirous of pur- chasing the same, and accounts of such sales must be rendered, as per form prescribed in previous instructions. Sec. 30. When goods duly entered for warehouse have been de- posited in public stores, class I, and the required examinations completed, the persons making entry thereof shall be entitled to receive a certificate of their being so deposited, as per form L, pay- ing twenty cents therefor. Such certiiicate to be signed by the storekeeper, or such other officer as the collector, with the sanction of this department, may designate; such certificate to be cancelled as the goods are withdrawn irom store. Sec. 31. When goods are withdrawn from warehouses, in quan- tities less* than the entire importation, the expense of weigtiing, 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. Sec. 32. No allowances are to be made for loss or damage on merchandise while deposited in warehouse, or while in transit, the duties in all cases to be paid on amounts and quantities as ascer- tained on the arriv-al and entry of such merchandise in the United States. Sec. 33. Nothing in these instructions is to be understood as al- lowing importers to store merchandise in part of their own stores, placing temporary partitions therein, but the whole of the build- ing, except in the case of cellars for wines, &c., must be used ex- clusively for the storage of bonded merchandise, and in case of cellars, the whole of the cellar or vault must be so used. Sec. 34. All monies received by collectors from owners or occu- pants of private bonded stores in payment for half storage, or for the use of an inspector in attendance at the premises, will be ac- counted for as receipts for storage in their accounts with this de- partment. Sec. 35. The storage charged on goods deposited in the public stores must be the usual rate at that port. The charges for labor Ex. Doc. No. 57. 31 at these stores must be at the lowest rate that will remunerate the government, and whenever the same is practicable and can be clone with safety to the revenue, importers may be allowed, under the proper supervision, to perform the necessary labor on their own goods. Collectors failing to demand and receive the amounts due for the storage and labor accruing in public stores, or the half storage, or the pay of an inspector required in private stores, will be charged with such sums in their quarterly accounts by the First Comptroller, whose attention h;^s been specially directed to these instructions. Sec. 36. 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 in use in naval vessels, and known as magazine lanterns. The collector will cause copies of a1i instructions from this de- partment, in reference to the selection, management and daily gov- ernment of v/arehouses, with such other rules as he may deem ne- cessary to carry the same into effect, to be printed and placed in a conspicuous place in each warehouse. R. J. WALKER, Secretary of the Treasury. [To accompariy entry ^ form J\^o. 1.] Form 'A — No. . Know all men by these prese^ifs^ That we are held and firmly bound unto the United States of America in the sum of dollars to be paid to the United States: for the payment whereof we bind ourselves, our heirs, executors, and administrators, jointly and severally, firmly by these presents. Sealed with our seals, dated this day of in the year of our Lord one thousand eight hundred and forty- The condition of this obligation is such, that if the above bounden or either of them, or either their heirs, executors, or administra- tors, shall, on or before the expiration of one year, to be computed from the date of the importation of the goods, wares, and merchan- dise hereafter mentioned, well and truly pay, or cause to be paid, unto the collector of the customs for the port of for the time being, the sum of dollars, or the amount of duties to be ascertained as due and owing on goods, wares, and merchan- dise, imported by in the master from consisting of or shall, in the mode prescribed by law, on or before the expiration of the year aforesaid, withdraw the said goods from the public 32 Ex. Doc. No. 57. stores when they may be deposited at the port of , then • this obligation is to be void, otherwise to remain in full force and Tirtue. K- Sealed and delivered in presence of ? [To accompa7iy entry, form J\^o. 3.] Form B — No. . Ii7ioiij all men hy these presents, That we are held and firmly bound unto the United States of America, in* the sum of dollars, to be paid to the United States, for the payment whereof, w^e bind ourselves, our heirs, executors, and administrators, jointly and severally, firmly by these presents, sealed with our seals, dated this day of in the year of our Lord, one thousand eight hundred and forty- The condition of this obligation is such, that if the above bounden. or either of them, or either of their heirs, executors, or administra- tors shall within days f»om the date hereof, produce and deposite with the collector of the customs for the port of for the time being, satisfactory evidence that the mer- chandise described in an entry made at the custom-house, by for withdrawal from warehouse, of to be transported to, and warehoused at , has been de- posited in a public warehouse at said port, according to law, under the custody of the collector of said port, then this obligation to be void, otherwise in full force and virtue. Sealed and delivered in presence of ? 5 [seal.] [seal.] [To accompany entry, form wYo. 5.] Form C — No. . Know all men hy these presents, That we are held and firmly bound unto the United States of America, in the sum of dollars, to be paid to the United States: for the payment whereof we bind ourselves, our heirs, executors, and administrators, jointly and severally, firmly by these presents. Ex. Doc. No. 57. 33 Sealed with our seals, dated this day of in the year of our Lord, one thousand eight hundred and forty- The condition of this obligation is such, that if the above boun- den or either of them, or either of their heirs, executors or administra- tors, shall, on or before the expiration of one year, to be computed from the day of the 9riginal importation of the goods, wares and merchandise enumerated herein, well and truly pay, or cause to be paid unto the collector of the customs, for the port of for the time being dollars, or the amount of duty to be ascertained as due, and owing on goods, wares and merchandise, entered this day for warehousing by consisting of or shall on or before the expiration of the year aforesaid, in the mode prescribed by law, withdraw the said goods, wares and mer- chandise from the warehouse at the port of then this obligation to be void, otherwise to remain in full force and virtue. Sealed and delivered in presence of [seal.] [seal. I [To accomvany entry, form JVo. 4.] Form D.— No. . $ Know all n\en by these presents, That we are held and firmly bou^nd unto the United States of America in the sum of dollars to be paid to the United States: for the payment whereof we bind ourselves, our heirs, executors and administrators, jointly and severally, firmly by these presents. Sealed with our seals, dated this day of in the year of our Lord one thousand eight hundred and forty- The condition of this obligation is such. That i: the merchandise, consisting of entered this day by to be exported in the ship , master, for or any part thereof, be not relanded at any port or place within the limits of the United States, and if certificates and other proofs sim- ilar to those which are required by law in cases w^here goods have been exported for benefit of drawback of the delivery of the same at the port of , or any other port or place without the limits of the United States as aforesaid, shall be produced to the collector of the customs for the port of , for the time being, within year from the date hereof, then this obligation to be void, otherwise to remain in full force and virtue. Sealed and delivered in presence of fSEAL.l SEAL.] 3 34 Ex: Doc. No. .57. [To accompany entry ^ form JVo. 9.] Form E.— No. . Know all men by these presents, that we, are held and firmly bound unto the United States of America, in the sum of dollars, to be paid to the United States; for the payment whereof we bind ourselves, our heirs, ecutors and administrators, jointly and severally, firmly by these presents. Sealed with our seals, dated tnis day of in the year of our Lord one thousand eight hundred and forty- The condition of this obligation is such, that if the above boanden or either of them, or either of their heirs, executors or administra- tors, shall within days from the date hereof pro- duce and deposite with the collector of the customs for the port of for the time being, satisfactory evidence that the merchandise described in an entry made at the custom house, , by , for withdrawal from warehouse of to be transported to and warehoused at for expor- tation to in Canada, has been deposited in a public warehouse at said port, and exported to in Canada, not to be re-landed at any port or place within the limits of the United States; and if certificates and other proof similar to those which are required by law, in cases where goods have been export- ed for benefit of drawback, of the delivery of the sama at the port of in Canada, shall be produced to the collector of the customs for the port of • for the time being, within days from the date hereof, then this obli- gation to be void, otherwise to remain in full force and virtue. Sealed and delivered in presence of | [seal.] • [seal. J [To accompany entry ^ form JYo. 10.] Form F.— No. . Know all men by these presents, that we are held and firmly bound unto the United States of America, in the sum of dollars, to be paid to the United States; for the payment whereof we bind ourselves, our heirs, ex- ecutors and administrators, jointly and severally, firmly by these presents. Sealed with our seals, dated this day of in the year of our Lord one thousand eight hundred and forty- The condition of this obligation is such, that if the above bounden or either of them, or either of their heirs, executors or administra- Ex. Doc. No. 57. 35 torsj shall within days from the date hereof, pro- duce and deposite with the collector of the customs for the port of for the time being, satisfactory evidence that the merchandise imported by in tEe master, from consisting of described in an entry made at the custom-house, by for warehouse and transportation in bond to has been deposited in a public warehouse at said port acc(^rding to law, under the custody of the collector of said port, then this obli- gation to be void, otherwise in full force and virtue. Sealed and delivered in presence of ) [seal.] ) [seal.] [To accompany entry ^ form JVo. 10.] Form G. — No. . Know all men by these presents, that we, are held and firmly bound unto the United States of America, in the sum of dollars, for the payment of which, well and truly to be made, we bind ourselves, our heirs, executors and administrators, jointly and severally by these presents. Witness our hands and seals, this day of one thousand eight hundied and forty- Whereas, has this day made entry of certain goods, wares and merchandise, imported in the or vessel called the master, from . And whereas the collector of the port of has designated the package marked out of the invoice of said goods, \vares and merchandise, to be opened and examined according to law, and has caused the same to be sent for that purpose to the public store. And whereas the resi- due of the said goods, wares and merchandise, mentioned in said entry, has, at the request of the said been delivered to Now the condition of the above obligation is such, that if the shall re-deliver the residue of the said goods to the order of the collector, provided he shall require the same at any time within ten days after the package so as aforesaid sent to the public store shall have been appraised and reported to the collector; and also, if in the meantime the said package , all and erery of them, so delivered to the said shall not be opened without the consent of the collector or surveyor, given in writing, and then in the presence of one of the inspectors of the customs, then this obligation to be void, other- wise to remain in full force and virtue. Sealed and delivered in presence of ? [seal.] 5 i = EM,.! 36 Ex. Doc. No. 57. ft I pq o Ex. Doc. No. 57. 37 o O be > 3 O <1 ^ 0) «2 l» o o CO ^ 00 t>" o t--. m o 1-1 CN kO >o (N 03 cn to i-- » o oj • — O CJ s tfl CJ ^ «; oi «5 = s: g "3 13 — P- o O ^ „ . Si; S3 o c IS Hp I c c o) * o c 5-^ .52 c -:: . o t- O ~ iD O c ~ O s; 3 (/I d . ci c« « fc, £^ CO (1 5 " >^ C - 5^ ?5 r CJ c-'S^ £ - «^ o S = ^ ^ o © o 5 ^ c -^.^ !- c = s o c 2^ ^ -5 "S • — . i "7! S ^ 83 = "5 "z: .z ^ o . ^ (V, ® ^ «^ © j_ ^ { r g c a t o o t Ex. Doc. No. 57. 51 < Pi c ^ I i'' is !! \ • > V2 O \ 11 iviai i « g 52 Ex. Doc. No. 57. Ex Doc No. 57 53 00 o ^1 00 54 Ex. Doc. No. 57. O ^2 Ho o o So c o . be o U S £ ^ a* C3 « o o SI 05 a so I ^ .52 '.^ a H J? I 6 Ex. Doc. No. 57. 55 OS 00 o Co CO Co ° 6 2 fcc a a u o o a . S 6 1^ o ^ ^ 5P O a> Si Ex. Doc. No. 57. o O < CO 5> 5q o IS §: g bo 1o • Dutiable value of each package. Total. cent. i i • Per cent. * Per con Per cent. Per ceil Quantity. Packages and contents. Mark.s. 1 ■ Ex. Doc. No. 57. 57 00 H C X O X I 55 CO c be 1 s •o ,v 5S )le value of' package. ■ Dutial each Total. ■ Per cent. • Per cent. - - Per cent. / Percent. Per cent. Quantity. Packages and contents. No.s. Marks. ■73 0) o .2 o Si -Q 58 Ex. Doc. No. 57. o H P O o H pcj O < O H <1 CX) so O Co o ^ Is o . .2-5 II ^ S a s Ex. Doc. No. 57. 59 < H m Q H H t— i Iz; o •I— I H < H O PL, If} P So ! ^ ! « 5 Dutiabl each p To 1 ^ cen : . Per 1 • • ^ ■ : : : . 1 cen ! coc5oo • Boui ! pickJ. ty on spirits. e«o Tj* cc 05 o — c^«o-H»^sy5 (N CO CN (N ^ Bounty on refined sugar. $523,263 45 632,396 42 89,447 39 8,426 04 71,851 80 74,371 81 164,345 02 56,836 34 Debentures on foreign goods. CCOPO-^rfCCMoO 00rf'-'?^ revenue , 30,477,000 Population 15,000,000 Army in peace, men . 165,000 do in war, do 524,428 Ships, under 20. Turkey. National debt $36,000,000 Yearly revenue 11,200,000 Population, (Europe and Asia,) 21,000,000 Army in peace, men 80,000