shops as a pommade. Being thus provided for in schedule C, it must be held to be excluded from the classification of "tallow, marrow, grease, soap stock, and soap stuffs, not otherwise provided for" in schedule G, although it may be used also to some extent in the preparation of toilet soaps. The decision of the collector is affirmed. I am, very respectfully,

AUGUSTUS SCHELL, Esq., Collector, New York,

HOWELL COBB, Secretary of the Treasury.

ROOFING FELT.

TREASURY DEPARTMENT, April 1, 1858. The Department has had under consideration an appeal of Messrs. Edmiston Brothers from the decision of the collector at New York assessing duty at the rate of 15 per cent as unenumerated in the tariff act of March 3, 1857, on an article invoiced and known in the trade as "roofing felt," the importers claiming to enter it free of duty as "sheathing felt." The article in question is understood to be composed of several materials, and is known in commerce under the distinctive designation of "roofing felt." It cannot be regarded in any just sense as identical with the article described in schedule I of the tariff of 1857, felt, adhesive, for sheathing vessels." The fact that it is intended and used for another purpose, is a decisive objection to the claim of the importers. The law exempts from duty" felt, adhesive, for sheathing vessels," and not “felt, adhesive," for roofing purposes. The article in question must be regarded as unenumerated in the tariff of 1857, and as such is subject to a duty at the rate of 15 per cent, under the 1st section of that act. I am, very respectfully,

as "

TO COLLECTORS OF CUSTOMS.

HOWELL COBB, Secretary of the Treasury.

SULPHATE OF AMMONIA.

TREASURY DEPARTMENT, April 2, 1858. Messrs. Rosengarten & Sons, of Philadelphia, have appealed to this Department from the decision of the collector at that port assessing duty at the rate of 15 per cent on an article imported by them, and known in commerce as the "sulphate of ammonia." The collector assessed duty on the article in question as a chemical salt, under the classification in schedule E of the tariff act of 1857, of "salts, Epsom, Glauber, Rochelle, and all other salts, and preparations of salts, not otherwise provided for." The importers claim entry of the article in question at the rate of 8 per cent, as a crude ammonia, under schedule G of the tariff of 1857. The only provisions of schedule G affecting ammonia, or any of its combinations, are the designations" ammonia” and “salammonia." The latter is the "muriate or chlorate of ammonia," and the courts of the United States have decided that the carbonate of ammonia" is the "ammonia" of commerce, and the Department has acquiesced in that decision. so that the sulphate of ammonia" does not come within any classification in schedule G, as claimed by the importers. The sulphate of ammonia was decided by the Department to be embraced in schedule E of the tariff of 1846, as a "preparation of salts." The tariff of 1857 makes no change in that classification. The duty of 15 per cent was, in the opinion of this Department, rightfully exacted under the classification in schedule E, to which the article was assigned by the collector. The decision of the collector is therefore affirmed. I am, very respectfully,

66

TO COLLECTORS OF CUSTOMS.

HOWELL COBB, Secretary of the Treasury.

COCOA MATTING.

TREASURY DEPARTMENT, April 3, 1858. SIR-The Department has had under consideration the appeal of Messrs. Samuel Price & Co., of San Francisco, from the decision of the collector at that port assessing a duty of 19 per cent on an importation of "cocoa matting," under the classification in schedule D of “matting, China, and other floor matting and mats, made of flags, jute, or grass," the importers claiming to enter the article

as unenumerated at a duty of 15 per cent. It being understood that the article in question is a manufacture of the fibers of the outer covering of cocoa-nut sheil, unmixed with other material, it cannot fall within the classification in schedule D, to which it was referred by the collector, but must be treated as unenumerated, and subject, under the 1st section of the tariff act of March 3, 1857, to duty at the rate of 15 per cent. I am, very respectfully,

HOWELL COBB, Secretary of the Treasury.

TO BENJ. F. WASHINGTON, Esq., Collector of the Customs, San Francisco, California.

GUITAR STRINGS.

TREASURY DEPARTMENT, April 5, 1858.

SIR-This Department has had under consideration the appeal of W. Boucher, Jr., from the decision of the collector at Baltimore as to the rate of duty chargeable on an article invoiced as "guitar strings," and entered on the 23d of November last. The article in question is composed of metal and silk. The collector is of opinion that it is chargeable with duty at the rate of 24 per cent, under the classification in schedule C of the tariff of 1857, of “manufactures, articles, vessels, and wares, not otherwise provided for, of brass, copper, gold, iron, lead, pewter, platina, silver, tin, or other metal, or of which either of those metals, or any other metal, shall be the component material of chief value." The applicant claims entry at a duty of 15 per cent, under the classification in schedule E of the tariff of 1857, of "musical instruments of all kinds, and strings for musical instruments, of whip gut or cat gut, and all other strings of the same material." The article in question not being composed of whip gut or cat gut, cannot of course fall within that classification in schedule E, but being composed of metal and silk, the metal being the component material of chief value, it is liable to duty at the rate of 24 per cent, under the classification in schedule C, to which it is referred by the collector, whose decision is hereby affirmed. I am, very respectfully,

HOWELL COBB, Secretary of the Treasury.

JOHN THOMSON MASON, Esq., Collector, Baltimore, Md.

PULU.

TREASURY DEPARTMENT, April 5, 1858. SIR-I acknowledge the receipt of your report of the 4th December last, and accompanying papers, in regard to the appeal of Thos. E. Lindenberger from your decision, assessing a duty of 15 per cent on an article called "pulu," imported from Honolulu. The article in question is prepared from the fibers of a plant found on the Hawaiian Islands, and is principally, if not exclusively, used for beds, mattresses, and cushions. Not being specially named in any schedof the tariff of 1857, the collector levied duty upon it at the rate of 15 per cent, under the classification of "hair, curled, moss, seaweed. and all other vegetable substances used for beds or mattresses" in schedule E of that tariff. The importer claims a free entry of the article under schedule I, alleging that it is applied to the same uses as "cotton," which is placed in that schedule, and to which he assimilates it by force of the 20th section of the tariff act of 1842. The provision of the 20th section of the tariff act of 1842, classifying unenumerated articles by similitude to articles enumerated, being applicable only to dutiable articles, does not authorize the transfer of non-enumerated articles to the free list. The Department concurs in opinion with the collector in this case, and his decision in confirmed. I am, very respectfully,

HOWELL COBB, Secretary of the Treasury.

B. F. WASHINGTON, Esq., Collector, San Francisco, Cal.

PAPER STOCK.

TREASURY DEPARTMENT, April 6, 1858. SIR-I acknowledge the receipt of your report, under date of the 2d instant, and accompanying papers, in relation to the appeal of Mr. R. B. Storer from your decision assessing duty on an article imported in the ship "Augustus," from

"man

Archangle, Russia, described as rags or "white rope," a manufacture of hemp reduced to pulp, and intended for the manufacture of paper. The claim of the importer to enter the article as exempt from duty under the classification of "rags of whatever material composed, except wool," or as "old junk," in schedule "I,” is clearly inadmissible. The original material, whatever it may have been, has been subjected to a process of manufacture which has changed its character. Nor does it appear to the Department that it should be classified as a ufacture of paper" by force of the 20th section of the tariff act of 1842, not having been sufficiently advanced in manufacture to be regarded as a "paper" in the language of the trade, nor is it believed to be applicable, without further manufacture, to the uses to which any of the manufactures of paper are applied. The article in question not being specially designated, nor embraced in any general classification in any schedule of the tariff of 1857, must be regarded as unenumerated, and liable, under the 1st section of that act, to a duty of 15 per cent. I am, very respectfully,

A. W. AUSTIN, Esq, Collector, Boston, Mass.

HOWELL COBB, Secretary of the Treasury.

VEGETABLE OIL, ETC.

TREASURY DEPARTMENT, April 21, 1858. SIR-Messrs. Edwards & Bailey, of San Francisco, California, have appealed from the decision of the collector at that port as to the rate of duty to be imposed, under the tariff act of 1857, on an article described as a "vegetable oil, used for burning, and supposed to be made of tea leaves." The collector assessed duty at the rate of 24 per cent, under the classification in schedule C of the tariff of 1857, of "oils, volatile, essential or expressed, and not otherwise provided for." The appellants claim entry at the rate of 15 per cent as an unenumerated article, by force of the provisions of the 1st section of the tariff act of March 3, 1857. Oil of this description is not specially named in any schedule of the tariff of 1857, but is embraced under the general classification in schedule C to which it has been referred by the collector, whose decision, imposing a duty of 24 per cent, under that schedule, is hereby affirmed. I am, very respectfully,

66

HOWELL COBB, Secretary of the Treasury.

B. F. WASHINGTON, Esq., Collector, San Francisco, Cal.

CANARY SEED.

TREASURY DEPARTMENT, April 21, 1858. SIR-I have examined your report, under date of the 22d ultimo, and accompanying papers, on the appeal of Messrs. Hosmer & Sprague from your decision assessing duty on an importation of "canary seed," in the brig" Pico," from Gibraltar, at the rate of 15 per cent, under the 1st section of the tariff act of 3d March, 1857, the importers claiming entry free of duty under schedule I of that act. The article in question is not specially named in any schedule of the tariff of 1857. In schedule I of the tariff of 1846. the classification of garden seeds and all other seeds, not otherwise provided for," was held to embrace" canary seeds;" but the provision for seeds in schedule I of the tariff of 1857 is materially different, and confines the exemption from duty to the "garden seeds and all other seeds for agricultural, horticultural, medicinal, and manufacturing purposes, not otherwise provided for." Seeds, therefore, not used for some one of the purposes thus specified, are liable to duty. Canary seeds," it is understood, are used to a very limited extent, if at all, for agricultural, horticultural, medicinal, or manufacturing purposes." They are used as food for birds. They cannot, therefore, be held to be free of duty under the tariff act of 1857; and being unenumerated, were properly charged by you with duty at the rate of 15 per cent, under the 1st section of that act. Very respectfully, HOWELL COBB, Secretary of the Treasury.

A. W. AUSTIN, Esq., Collector of the Customs, Boston, Mass.

46

NAUTICAL INTELLIGENCE.

NEW LIGHTHOUSE ON BASS HARBOR HEAD, MAINE.

A new lighthouse is now in course of construction on Bass Harbor Head, the eastern side of the entrance to Bass Harbor, Mount Desert Island, Maine. The tower is cylindrical, built of brick, is 21 feet high, will be painted white, and the lantern will be painted black. The dwelling house will be of wood, and with the walk connecting it with the work-room of the tower will be painted brown. The illuminating apparatus will be a catadioptric lens of the 5th order of the system of Fresnel, showing a fixed red light. The focal plane will be 26 feet above the ground, and 56 feet above the level of the sea, and the light should be seen in ordinary states of the atmosphere, from the deck of a vessel, 13 nautical miles. The approximate position as given by the best authorities that can be obtained is-Latitude, 44° 14′ 30′′ north; longitude, 68° 23′ 10′′ west of Greenwhich. The following magnetic bearings and distances have been taken from the lighthouse-York's Narrows, W. S., 7 miles; Little Duck Island, S. E. S., 5 miles; Long Ledge Buoy, E. by S.. 3 miles; Edgemoggin Lighthouse, N. W. W., 10 miles. The light will be lighted for the first time at sunset on Wednesday, the 1st of September next, and will be kept burning during every night thereafter from sunset to sunrise. By order of the Lighthouse Board, W. B. FRANKLIN, Secretary.

WASHINGTON, May 20, 1858.

CARYSFORT REEF--DRY BANK AND SAND KEY LIGHTHOUSES.

It having been represented to this office that mariners navigating the Elorida Pass from Sand Key to Cape Elorida are frequently at a loss, during daylight, to determine whether they are on the Bahama or Elorida reefs side, with the view to obviate that difficulty as far as possible, orders have been issued to the keepers of the Sand Key, Dry Bank, (off Sombrero Key,) and Carysfort Reef lighthouses to hoist an American flag from a flagstaff above the lantern at each of these lighthouses on and after the 1st day of July next, (1858,) and keep it hoisted every day thereafter from sunrise to sunset. By order of the Lighthouse Board,

WASHINGTON, May 15, 1858.

THORNTON A. JENKINS, Secretary.

LIGHT-VESSEL IN ST. IVES BAY--ENGLAND, WEST COAST.

Official information has been received at this office, that the Corporation of the Trinity House of London have given notice that a light-vessel has been moored about midway in the channel or sound between Godrevy Island and the rocks called the Stones, leading into St. Ives Bay, on the western coast of Cornwall. The light is a white revolving light, showing a bright face or flash every 15 seconds, and will be exhibited all night until further notice. The vessel lies in 9 fathoms depth of water, with the summit of Godrevy Island bearing S. by W., St. Ives pierhead light, W. by S., and the northeastern extremity of the Stones, N. N. W. W. CAUTION.-Mariners are cautioned that, this light-vessel, being placed in the channel to the southward of the Stones, ships passing outside of these rocks are not to approach within 1 mile of her.

BLACK BUOY OFF THE STONES.

Also, that a black buoy has been placed to the northward of the Stones, in 8 fathoms water, with Gwythian church in line with the tide rock or southernmost stone; Lelant church in line with Hevah rock, S. S. W. W., and Lethegga rock on the main shore in line with the nor hernmost stone, S. E. The bearings are maguetic. Variation 24° west in 1858. By order of the Lighthouse Board,

WASHINGTON, May 22, 1858.

THORNTON A. JENKINS, Secretary.

NEEDLES LIGHTHOUSE, ISLE OF WIGHT.

Official information has been received at this office that the tower in course of erection on one of the Outer Needles Rocks, being in a state of forwardness, the light will be exhibited therefrom on or about the 1st January, 1859, when the light at present shown from the tower on the cliff will be discontinued. The light will burn at an elevation of 80 feet above the level of high water, and will appear as a fixed red light, from S. E. S. round westward to N. E. by E † E., excepting between the following points, viz:-W. N. and N. W. by W. W., in which direction it will appear as a fixed white light. Mariners are to observe, that the white light will be shown in the direction above defined, for the purpose of clearing two miles to the southward of Durlestone Head in 14 fathoms; and also of clearing the Dolphin Bank and S. W. Shingles in 4 and 5 fathoms respectively. All the above bearings are by compass. By order of the Lighthouse Board, THORNTON A. JENKINS, Secretary.

WASHINGTON, May 19, 1858.

BUOYS IN THE RIVER TAY--SCOTLAND, EAST COAST. Official information has been received at this office, that the Corporation of the Fraternity of Masters and Seamen in Dundee have given notice, that in adopting a general system in coloring the buoys under their direction,-by which arrangement vessels entering a harbor should keep red buoys on the starboard hand, and black buoys on the port hand, while chequered buoys indicate center dangers, the following changes in the colors of the undermentioned buoys in the river Tay will be made on or about the 15th of July, 1858 :Fairway buoy, from black to red and black, horizontally, with Tay Fairway painted on it in white letters. New Shoal buoy, from green to red, with New Shoal in black letters. Gaa Sand buoys, numbers 1, 2, 3, 4, from black and white, chequered, to red, the numbers to be painted in black. Lady buoy, from black and white, chequered, to red. Horseshoe buoy, from black and white, chequered, to red. Abertay Sand buoys, numbers 1, 2, 3, 4, 5, 6, from red to black, the figures to be in white. By order of the Lighthouse Board, THORNTON A. JENKINS, Secretary. WASHINGTON, May 22, 1858.

CHANGE IN POSITION OF SURINAM LIGHT-VÉSSEL.

WEST INDIES, COAST OF GUIANA.

With reference to the notice to mariners issued from this office, dated April 14, 1858, the Colonial Government of Dutch Guiana has given notice, that it has been found necessary to move the light-vessel recently placed at the entrance of the river Surinam farther out, north, 4 English miles; and she now lies in 4 fathoms at low water, with Bram Point bearing S. S. E. E., distant 9 miles. Eastern extreme of land, E. S. E. E. Outer buoy, south, westerly. Approaching from the eastward in 4 fathoms along the coast, in clear weather, the light will be seen; but in coming from the northward, soundings of 4 fathoms will be obtained for some time before sighting it. These bearings are magnetic. Variation 1° 45′ E. in 1858. By order of the Lighthouse Board, THORNTON A. JENKINS, Secretary.

WASHINGTON, May 22, 1858.

EDDYSTONE LIGHTHOUSE--ENGLAND, SOUTH COAST.

Official information has been received at this office, that the Corporation of the Trinity House in London has given notice, that with the object of rendering the Eddystone lighthouse more distinctly visible during the daytime, the tower is about to be colored red and white in alternate horizontal bands. By order of the Lighthouse Board,

WASHINGTON, May 22, 1858.

THORNTON A. JENKINS, Secretary.