Department circular
United States. Dept. of the Treasury. Office of the Secretary
g. s-E & ^ O a (P Cr p, X a c- u a- p- . o p, © ct p c' c a a; p. c o ^ a 2 P. ™ '-=1 S. ^4 C p. p- I 2 Bc3 ' ^ >< o ' o _ a era. i < - o t p.' ^5 = S a a S ' 5 5 P' g B. c B o ; Z S ^ c £ ^ 8 ?-^^ S-2 E c ^ 5^0 g e n ?r* _ cj p, -+ 0 p- ::r. i-l s^'s-.c'd o p.„2-s.:^t5 ^- B ^2 p r^""" ^2 - 2 — ft tt a, 3 3. fD © ©■ O -: ■§ to bet o Approved ; ^X^-C-^^-^OC^U ' t'ommi,s,sioner. Secretary of the Treasury. Circular ]Sro. 29. REGULATIONS GOVERNING THE REDEMPTION OF NATIONAL-BANK NOTES. 1879. Drpariment No. 106. Treasurer'si)fiice. The followii%g Regulations are adopted in Uea of all which have heretofore been issued governing the redemption of J^fational-Bank Kotes by the Treasurer of the United States, under the provisions of "An act fixing the amount of United States notes, providing for a redistribution of the national-bank cur- rency, and for other purposes,^' approved June 20, 1874- (18 Statutes, 123): I. — The Redemption Act. The provisions of tlie said act relating to the redemption of national-bauk notes are as follows : '• Sue. 2. That section thirty-one of ' the national-bank act' be so amended that the several associa- tions therein provided for shall not hereafter be required to keep on hand anj- amount of monej* whatever, by reason of the amount of their respective circulations; but the moneys required by said section to be kept at all times on hand shall be determined by the ainoiut of deposits in all respects, as provided for in the said secticni. "Sec. 3. That every association organized, or to be organized, under the provisions of the said act, and of the sev(!ral acts amendatory thereof, shall at all times keep and have on deposit in the treasury of the United States, in lawful money of the United States, a sum equal to five i)er centum of its circula- tion, to be held and used for the redemption of such circulation; which sum shall be counted as a part of its lawful reserve, as provided in section two of this act ; and when the circulating notes of any such asso- ciations, assorted or unassorted, shall be presented for redemptiou, in sums of one thousand dollars, or any multiple thereof, to the Treasurer of the United States, the same shall be redeemed in United States notes. All notes so redeemed shall l)e charged by the Treasurer of the United States to the respective associations issuing the same, and he shall notify them severally, on the tirst day of each month, or oftener, at his dis- cretion, of the amount of such redemptions; and whenever such redemi)tions for any association shall, amount to the sum of tive hundred dollars, such association so notified shall forthwith deposit with the Treasurer of the United States a sum in United States notes equal to the amount of its circulating notes so redeemed. And all notes of national banks worn, defaced, mutilated, or otherwise unfit for circula- tion shall, when received by any assistant treasurer, or at any ilesignated dei)ository of the United States, be forwarded to the Treasurer of the United States for redemption as provided herein. And when such redemptions have been so re-imbursed, the circulating-notes so redeemed shall be forwarded to the respective associations by which they were issued; but if any of such notes are worn, mutilated, defaced, or rendered otherwise unfit for use, tliey shall be forwarded to the Comptroller of the Currency and destroyed and replaced as now provided by law : Provith'd, That each of said associations shall re-imburse to the Treasury the charges for transportation, and the costs for assorting such notes ; and the associations here- after organized shall also severally reimburse to the Treasury the cost of engraving such plates as shall be ordered by each association respectively ; and the amount assessed upon each association shall be in proportion to the circulation redeemed, and be charged to the fund on deposit with the Treasurer : And provided further, That so much of section thirty -two of said national-bank act retpiiring or permitting the redemption of its circulating notes elsewhere than at its own counter, except as provided for in this sec- tion, is hereby repealed." II. — Redemption of* IVational-Bank r¥otes. 1. Auj' holder of national-bauk notes may forward or present them to the Treasurer of the United States for redemption in sums of $1,000, or any multiple thereof. 2. Assistant Treasurers of the United States are required to select from the funds received by them all national-bank notes unfit for circulation, and to forward them to the Treasurer of the United States, froln time to time, in multiples of $1,000, for their credit in General Account. 3. The notes must be inclosed in strong paper straps, securely fixsteued, and the amount in each strap must be printed or written thereon. Not less than one hundred, nor more than two hundred, notes should be placed in a strap. 4. The packages uiust be put up in boxes or in wrappers of stout paper, tied with strong twine, care- fully sealed with the cousiguor's own seal, plainly marked on the face of the outer wrapper with the amount and nature of the contents, and the full name of the consignor, and addressed to the Treasurer of the United States, Washington, D. C, thus: $ . National-Bank Notes for Eedemption. From First National Bank, Treasurer of the United States, SmitJii'iJle, Ohio. Washington, V. C. 5. A letter of advice, giving an inventory of the contents by straps and amounts and the disposition to be made of the proceeds, must be put inside of the package, and a duplicate letter be sent by mail to the Treasurer on the day the remittance is forwarded. 6. United States currency and national-bank notes must be forwarded in separate packages, marked with a description of the contents, and accompanied by separate letters of advice. 7. Notes ecjualling or exceeding three-fifths of their origiual proportions, and bearing the name of the bank and the signature of one of its ofiflcers, are redeemed for their full face-value. 8. Notes of which less than three-fifths remain, or from which both signatures are lacking, are not redeemed by the Treasurer, but should be ijreseuted for redemption to the bank of issue. 9. Fragments redeemed by the bank of issue for less than face-value are accepted by the Treasurer ouly when their valuation is equal to the face-value of a note of some denomination issued by the bank, or some multiple thereof, and are delivered to the Comptroller of the Currency as notes of such denomi- nation. The required valuation may be made up of several fragments of notes of the same or different denominations. Fragments not clearly more than two-fifths are accepted only on proof that the missing portions have been entirely destroyed. 10. It having been decided that national-bank notes, stolen when unsigned, and put in circulation with forged signatures, are not obligatory promissory notes of the banks under section 5182 of the Revised Statutes, they are not redeemed by the Treasurer. The appropriation of $5,000 made by the act of June 20, 1878, for the redemptiou of such notes as were stolen from the Ofiflce of the Comptroller of the Currency, has been exhausted. 11. Eeturus for national-bank notes redeemed are made in any of the following ways at the option of the consignors : I. By a shipment by express of new United States notes of such denominations as may be asked for, with the express-charges prepaid to their destination. Exchange cannot be furnished for bauk notes redeemed, nor the i)roceeds remitted to any other parties than the consignors, except when the express- charges on the bauk notes are prepaid. II. By a sliipment by express from the United States Mint of standard silver dollars in a sum of ^500, or anv multiple thereof, with the express charges jirepaid. III. By a sliipment by express of subsidiary silver coin at the expense of the consignee. IV. By transfer-check on the Assistant Treasurer U. S. in the city from which the remittance is for- warded, in return for remittances from New York, Boston, and Philadelphia. V By transfer-check on an j- Assistant Treasurer U. S., forwarded either to the consignor or to his cor- respondent, in return for remittances on which the express-charges have been prepaid. 12. National-bank depositaries may forward national-bank notes to the Treasurer for their credit as transfers of funds, but the express-charges thereon will be deducted from the proceeds. 13. Assistant Treasurers are not required to redeem national-bank notes, but they should receive in payment of public dues and on account of transfers of funds all notes redeemable at their full face-value under these regulations. III.— Di!«position of* IV[ationaI-Bank Notes. 1. Packages of national-bank notes received for redemption are charged to, and receipted for bj^, the counters, with the seals unbroken ; and the counters are required to count, return, and obtain a receipt for, the contents of each package before receiving another. An inventory of the contents according to the amounts marked on the straps is made immediately on opening the package, and the contents of each strap are separately proved. Discrepancies are noted on the proper strap, which is retiu-ned to the owner. "Shorts" are at once reported and verified by the teller in charge. The packages are charged to the counters by the amounts on the wrappers, and any discrepancy between these amounts and the contents is reported as an "over" or a "short" bj- inventory. 2. The redeemed notes of the several national banks are assorted, prepared for delivery, charged to their five-per cent, accounts, and advices of the redemption thereof forwarded to them, in regular rotation, following an alphabetical arrangement ; and no departure from this practice can be made for the accom- modation of any bank. If the assorted notes of any bank, either fit or unfit for circulation, amount to $oOO or more, they are reported on the advices of redemption ; if they amount to less than $500, they are retained for additions from subsequent redemptions. It is impractical)le to report the redemptions of notes of either class in sums of even thousands of dollars. 3. If the amount due does not exceed the flve-per-cent. deposit of the bank, the notes fit for circula- tion are forwarded to it by express, and the notes unfit for circulation are delivered to the Comptroller of the Currency, on the same day that the advice of redemption is issued. If the bank's five-percent, account is overdrawn by the redemption, a sufficient amount of the notes to cover the overdraft is held until it is made good. 4. The law requires the return of the redeemed notes fit for circulation to the respective associations by which they were issued, and the delivery of those unfit for circulation to the Comptroller of the Cur- rency for destruction and replacement with new notes, and no other disposition can be made of them. 5. All of the redeemed notes of banks which have made a deposit of United States notes for the re- tirement of all or a portion of their cu'cnlation are charged to that dex>osit until it is exhausted, and no advices of redemption are issued therefor. 6. Upon a change in the title of a national bank all of the redeemed notes issued under the former title are destroyed. IT. — Fire-per-cent. Redemption Fnnd. 1. Every newly-organized national bank is required, immediately upon the receipt of its circulation from the Comptroller of the Currency, to deposit in the Treasury of the United States a sum equal to five per centum thereof, in lawful money of the United States, " to be held and used for the redemption of such circulation." 2. A similar deposit is required on all additional circulation issued to national banks. 3. In estimating the circulation upon which the deposit is required, the bank must include all notes of its issue in its possession, as well as those in actual circulation. 4. Upon receipt of tlio advices of redemption, national banks are required to remit forthwith an amount sufficient to make good their flve-per-ceiit. deposits, without awaiting the receipt of the notes fit for circulation, or the certificate of the destruction of the notes unfit for circulation. 5. Banks which have made deposits of United States notes for the retirement of a portion of their cir- culation, under section i of the act of June 20, 1874, and those whose notes iiave been destroyed without reissue and a proportionate amount of their bonds released, are required to maintain the five-per-cent. de- l^osit onlj' on the remainder. The excess over the required amount is surrendered immediately on receipt from the Comptroller of the Currency of advice of the amount retired. Oidy reductions of circulation ■which are accompanied by a release of bonds are regarded. 6. Banks which have resolved to go into li(iuidation must maintain the full five percent., until United States notes are deposited for the retirement of their cii'culation ; but all of their notes redeemed, whether fit or unfit for circulation, are destroyed. When the deposit is made, the excess of the five-per-cent. deposit over the amount required to cover the expenses of redemption previously incurred is surrendered. 7. Banks may keep with tlie Treasurer any amount they choose in excess of the required five per cent., but they are not permitted to count such excess as a part of their lawful-money reserve. It should be entered ou their reports of their condition, under item 23 : " Due from United States Treasurer (other than five-percent, redemption fund.)" 8. Remittances for credit of the five-per-cent. redemption fund may be made in any of the following ways : I. By a check drawn ou New York, payable to the order of the Assistant Treasurer of the United States in New York, forwarded directly to that officer, with instructions to deposit the amount on account of the five-percent, fund, and to forward the certificate of deposit therefor to the Treasurer of the United States. II. By a deposit of United States notes with the Assistant Treasurer of the United States in New York, Boston, Philadelphia, New Orleans, Baltimore, Chicago, Cincinnati, or St. Louis, on account of the Hve-])er-cent. fund. Banks not situated in one of the above-named cities should make the deposit through their corresi)ondents. The certificate of deposit must be forwarded directly to the Treasurer of the United States by the bank making the deposit, as credit cauTiot be given until it is received. III. By a remittance of United States notes, addressed to the Treasurer of the United States, marked "United States notes for credit of the five-i^er cent fund." The express-charges, if not prepaid, will be deducted from the proceeds of the remittance at Government-contract rates. 9. Eemittances of fractional currency in sums of $500, or any multiple thereof, may be made under the contract with the Adams Express Company, for credit of the five-percent, fund, at the expense of the Treasury. 10. The law requiring the five-percent, fund to be maintained in United States notes, standard silver dollars cannot be accepted for the purpose. 11. National-bank depositaries are not authorized to receive deposits for credit of the five-per-cent. fund. 12. Assistant Treasurers are not authorized to receive remittances by express on account of the five pei'-cent. fund; and only the Assistant Treasurer in New York is authorized to receive checks ou that account. 13. It is not necessary to advise the Treasurer of remittances ou account of the five-per-cent. fund, except when they are made directly to him. 14. Eemittances which cover in whole or in part sums due for notes redeemed, or for the expenses of redemption, are acknowledged as credited "to make good" the five-per-cent. deposit; remittances which increase the deposit above the required amount are acknowledged as credited "in excess" of the required deposit; and remittances in payment of the required five per cent, on the original circulation of a bank, or ou additional circulation issued to it, are acknowledged as credited "on account" of that deposit. 15. National bauks should make only such deposits on account of the fiveper-cent. fund as they desire to have applied in the redemption of their notes, or in payment of the expenses of redemption. 16. Acknowledgments of remittances made by one bank for credit of the five-percent, account of another are sent only to the bank whose account is credited. 17. National banks should charge the original five-percent, deposit, and all subsequent remittances for credit of the five-percent, account, to an account designated as the "fiveper-cent. redemption fund." 18. On receipt of the advice of redemption "circulation outstanding" should be charged with the amount of both fit aiid unfit notes reported as redeemed, and the redemption fund credited. When the redemption is reimbursed the redemption fund should be charged. When the notes fit for circulation are received by the bank, the circulation account should be credited; and the same course should be pursued when the incomplete currency, received from the Comptroller of the Currency in place of the unfit notes, is made ready for issue. 19. Remittances for redemption and returns should not be charged to the five-percent, redemption fund. v.— E X press-Charg-es. 1. The charges for the transportation of national-bank notes to the Treasurer for redemption must be borne by the party making the remittance. When not prepaid they are deducted from the proceeds of the remittance. 2. The charges for the transportation of incomplete currency forwarded by the Comptroller of the Currency must be paid by the banks to which it is sent. 3. The full express-charges on national-bank notes forwarded for redemption by Assistant Treasurers; on United States notes returned in sums of $1,000, or any multiple thereof, for national-bank notes redeemed ; and on assorted national-bank notes, fit for circulation, forwarded to the banks of issue, are advanced out of the five-percent, fund, and afterwards assessed upon the several national banks in proportion to the amount of their circulation redeemed. No charges should be exacted from banks by the express comjiany for their notes fit for circulation forwarded to them. 4. The Government-contract rate for the transportation of United States notes returned for national- bank notes redeemed, and of assorted national-bank notes fit for circulation, forwarded to the banks of issue, is 25 cents per $1,000, or fractional 2)art thereof, to the Adams Express Company, and 35 cents per $1,000, or fractional part thereof, to every other separate express company over whose lines the same may necessarily be carried, except to points in the States of Arkansas and Texas, when the rate is $1 50 per $1,000. 5. The rate for the transportation of national-bank notes to Washington for redemption, when the the charges are deducted from the proceeds of the remittance, is 37J cents per $1,000, or fractional part thereof, to each express company over whose lines the remittances pass, except from points in the States of Arkansas and Texas. 6. The contract extends to all points within the United States "accessible through established exi>ress lines reached by continuous railway communication," not lying westward of Omaha and Nebraska City, in Nebraska, and Atchison and Leavenworth, in Kansas, but does not embrace sea or river transportation of anj'kind. 7. The Treasurer has no control over the rates exacted when the charges are prepaid, or when the remittances are from points without the limits of the Government contract. 8. No charge is made for the amount of the express-charges inclosed with a remittance of even thou- sands of dollars in national-bank notes when the package is thus marked : $10,000 national-bank notes for redemption. $3 75 express-charges. 9. United States uotes returned for remittances of national-bank notes in any other amounts tliau even thousands of dollars are forwarded at the expense of the consignee. Yl.— Assessment for Expenses. 1. Under section 3 of the Redemption Act, the expenses iucurred for "the charges for transportation and the costs for assorting " the redeemed notes of national banks are assessed upon the several banks in Ijroportion to their circulation redeemed, and are charged to them in their flve-per cent, accounts. The assessment is made by fiscal years, and is levied as soon after the end of each year (June 30) as the accounts can be settled and the computations made. 2. Under the head of "charges for transportation" are included the express-charges on national- bank notes received from Assistant Treasurers; on United States notes forwarded in return for national- bank notes redeemed, aud on national-bank notes fit for circulation forwarded to the banks of issue. Under the head of "costs for as.«orting" are included all other expenses, embracing salaries, furniture, printing, stationery, and incidental expenses. 3. The charges for transportation are assessed in proi)ortion to the amount, aud the costs for assort- ing in proportion to the number, of notes redeemed for each bank. Denominational registers are kept, from which the amount and number of the uotes redeemed for each bank are exactly computed. 4. Remittance sliould be made for the amount of the assessment immediately on receipt of the notice thereof, in the same manner as for notes redeemed, unless there is a sufficient excess to the credit of the bank in tlie five-percent, fund to cover it. 5. Banks which have made a deposit for the retirement of all or a portion of their circulation are assessed only for the proportionate share of the expenses incurred in redeeming their notes prior to the making, or after the exhaustion, of the deposit. VII.— Incomplete Currency. 1. The issue of new circulating notes to national banks is under the control of the Comptroller of the Currency, aud all iuquiries and requests iu regard thereto should be addressed to him. 2. New currency is ordered to be priuted only on requisitions from the banks, specifying the amounts and deuominatious desired. Banks should keep an account of the amount of their incomplete currency iu the Comptroller's OfBce, and should make requisitions on him for tlie printing of additional supplies a sufficient time in advance of the exhaustion of those previously ordered to cover the time required for the preparation of the new notes by the engravers. 3. Banks are charged with the full amount of their uotes unfit for circulation delivered to tlie Comp- troUer, whether the exact amount is reissued by him or not. Sometimes the exact amount is not seut, because it cauuot be made up of full sheets of notes. The amount due should appear on the bank's books as a deficit iu its cLi-culation accouut, aud not as an excess in its five-percent, account. JAS. CJIL.FILLA1V, Treasurer U. S. NOTICE OF PROPER VALUES OF GOODS ON INVOICES BY CONSULAR OFFICERS. 1879. Deparlmetit IVo. 107. To Collectors and other Officers of the Customs : The accompanying Circular, issued by the Department of State to Consular Officers of the United States abroad, in regard to their noting upon invoices the proper values of goods embraced therein, when, in the judgment of the Consular Officer, the invoice prices are too low, is printed for your information. Assistant Secretary of the Treasury. CIRCULAR No. J3. Department of State, Washington, June 10, 1879. To the Consular Officers of the United States. Gentlemen : In transmitting to the Department invoices verified by you, with a statement indicating wherein you believe that the values set forth in the invoice are too low, as referred to in paragraphs 469 and 470 of the Eevised Regulations of 1874, and giving your reassons for the opinion, the Secretary of the Treasury has stated that, in many cases where the foregoing regulation has been applied the information has been received too late to be of any value in the appraisement, as the goods have been entered and delivered prior to the receipt of the despatch to this Department on the subject. It is desired, therefore, when you are of the opinion that the values expressed in the invoices are too low, that you should note on the invoice what, in your judgment, is the true market value of the goods contained therein, and advise this Department of the grounds on which you base your judgment. A careful compliance with, and observance' of the terms of, this circular instruction will greatly facilitate the appraisers in the execution of their duties. I am, gentlemen, your obedient servant, F. W. SEWARD, Assistant Secretary. CIRCULAR relativp: to registered vessels engaged in the COASTING TRADE. 1879. Department No. lOS. Secretary's Office. To Customs Officers: Sec. 43G1. Whenever any vessel of the United States, registered according to law, is employed in going from any one district in the United States to any other district, such vessel, and the master thereof, with the goods she may have on board previous to her departure from the district where she may be, and also upon her arrival in any other district, shall be subject, except as to the payment of fees, to the same regulations, provisions, penalties, aud forfeitures, and the like duties are imposed on like officers, as are provided for vessels licensed for carrying on the coasting trade. iSTothiug herein contained shall be con- strued to extend toregistered vessels'of the United States having on board merchandise of foreign growth or manufacture, brought into the United States, in such vessel, from a foreign port, aud on which the duties have not been paid according to law. Section 43(il, R. S., pnrports to have been taken from Section 20, Act of February IS, 1793, ch. 8, but the change in the language of that section virtually repeals the restrictions laid down therein. Section 20 restricted registered vessels, going from one district to another in the United States, to the requirements of Sections 16 and 17 of the same Act, in relation to licensed vessels trading between any district of the United States and a district not in the same or an adjoining State. These requirements were, that such licensed vessels should enter and clear on arrival and departure. In other words. Section 20 required registered vessels, going from any district of the United States to any other therein, to enter and clear on arrival and departure. But Section 4361 omits the reference to Sections 16 and 17, or the corresponding sections in the Revised Statutes, namely, 4353-4356, and places registered vessels so engaged, on the same footing, as regards their arrival aud departure, as vessels licensed for the coasting trade— t. e. coasting vessels of less than twenty tons burden. Accordingly, registered vessels, like such coasting vessels, need not enter and clear when proceeding, in ballast or laden with merchandise other than that specified in Sections 4349, 4351, and 4359, R. S.,from a district in one State to a district in the same or an adjoining State. When proceeding between other districts, or when laden with the merchandise specified as above, they must clear on departure and enter on arrival. Secretary. OIEOULAE No, 213. MODIFYING THE PROVISIONS OF CIRCULAR No. 211, CONCERNING VINEGAR FACTORIES. Crcasur^ Jc^artnunt, ^LQ^^- Department No. 1 09. Intfrnal Reveirae. OFFICE OF INTERNAL REVENUE, The provisions of Circular No. 211, dated June 23, 1879, coucerniug Vinegar Fartories established and operated prior to March 1, 1879, are hereby modified so far that such Factories will be permitted to operate by the use of alcoholic vapor, under the conditions contained iu said circular, within any distance from a distillery or rectifying-bouse not less than two hundred feet in a direct line. Cormnissioner. Approved : Secretary. OIEOULAE No. 214. INSTRUCTIONS FOR USING PRIME'S PATENT WANTAGE-ROD. 1879. ^<K -Oepartiueiit No. HO. Internal Kert^nuc. OFFICE OF INTERNAL REVENUE, Before applying the rod care should be observed to see that the cask stands level. The handles of the rod should be grasiped by one hand, and separated by the use of the thumb, the index finger pressing against the under side of the lower handle. With the other hand hold the rod proper up against the handle. While in this position the instrument will be inserted into the bung-hole of the cask with the lower lip pressing on the underside of the bung-stave. The handles will then be pressed firmly towards each other, so that the upper lip will rest on the upper side of the stave. While the lips are thus made to firmly grasp the stave the scale will be moved downward until the flange rests on the overslide, pains being taken to hold the rod plumb daring this operation. The scale must not be permitted to drop by its own weight, but be moved to place without jarring the rod or agitating the contents of the cask. As soon as the flange on the slide rests on the lip of the overslide, as above, the scale will be immediately drawn upward to its former position, and thus held while the lips are unclasped by separating the handles by means of the thumb of the hand which grasps the same. By reading the wet-line in the appropriate scale on the rod, the wantage will be determined. In observing the wantage the graduation nearest the wet-line must be read. When the wet-line is at or above the "i" graduation the cask will be marked as full. When the wet-line is midway between the graduations, the line indicating the greater wantage will be read, except that when it is anywhere between the "J" and "i" graduation, the "i" will be read. The scale on the rod is graduated for casks having a capacity of 20, 23, 25, 27, 36, 40, 42, 44, 47, and 64 gallons, and should be applied to the various capacities as follows : The 20-gallon scale will be used when the capacity of the cask is from 18 to 21 gallons, inclusive. The 23-gallon scale, when the capacity is from 21i to 23i gallons. The 2.5gallon scale, when the capacity is from 24 to 25i gallons. The 27-gallon scale, when the capacity is from 26 to 29J gallons. The 30-gallon scale, when the capacity is from 30 to 37 gallons. The 40-gallon scale, when the capacity is from 37i to 41 gallons. The 42-gallon scale, when the capacity is from 41J to 43 gallons. The 44gallon scale, when the capacity is from 43J to 45 gallons. The 47-gallon scale, when the capacity is from 45J to 49 gallons. The 64-gallon scale, when the capacity is from 62 to 66 gallons. In case the capacity of the cask is not such as is provided for above, the number of dry inches in the cask will be determined by observing the point reached by the spirits in the column of " D. inches " and referring to the '' Ullage or Wantage Table" on page 292 of the Gaugers' Manual, (Series 7, No. 11.) To find the ullage of a cask which is less than half full, bring down the scale so that the flange rests upon the lip on the overslide as above, and fasten it in that position by turning the eccentric button on the top of the scale iuto the adjacent slot. Insert the entire rod into the cask until its foot rests upon the bottom stave, jarring being avoided as before. Then withdraw the rod from the cask, and the line reached by the spirits in the column " W. inches" on the face of the rod will show the depth of the spirits in the cask in inches and tenths of inches. Then bring down the overslide until its upper side rests on the corresponding line in the column of "D. inches." Hold the scale firmly in this position, turn the rod to the column indicating the capacity of the cask being gauged, and the number of gallons in the cask will be indicated at the upper side of the slide. Deduct the number of gallons in the cask from its capacity, and the remainder will be the wantage. For instance, if the cask has a capacity of 42 gallons, and the wet line reaches 6. 4 inches in the " W. inches" scale, by setting the overslide so that G. 4 is indicated at its upper face in the "D. inches" column, " 10" will be found at the upper face in the "42" columu, showing that there are 10 gallons in the cask. Deduct this from the capacity, and a wantage of 32 gallons will be shown. Commissioner. CIEOULAE No, 215. CONCERNING THE LIMITATIONS IMPOSED BY THE ACT OF MARCH 1, 1879, UPON THE REDEMPTION OF, OR ALLOWANCE FOR, INTERNAL- REVENUE STAMPS. 1879. Department No. 111. efartmeit. htenial Bevenue. OFFICE OF INTFBNAL RFVFIfUE, Section 17 of the Act of Congress approved March 1, 1879, provides — "That claims for allowance on account of stamps arising under section thirty-four hundred and twenty-six of the Revised Statutes as restricted by "An act relative to the redemption of unused stamps, approved July twelfth eighteen hundred and seventy-six, may be allowed, if presented within three years after the purchase of said stamps from the government, or a governmeat agent for the sale of stamps, and not otherwise: Provided, That no existing claim for the redemption of or allowance for any internal-revenue stamps other than the two-cent documeutciry stamps shall be allowed, unless presented within one year from the date of the passage of this act: Provided further, That from and after June thirtieth, eighteea hundred and seventy-nine, no allowance shall be made, in any manner, for documentary stamps other than those of the denomination of two cents." The First Comptroller of the Treasury has decided that in all claims arising under Section 3426, E. S., evidence must be furnished as to the date on which the stamps for which an allowance is asked were purchased from the Government, or a Government agent for the sale of stamps, and if it shall appear that the same were not purchased withiu three years from the date of their presentation to the Commissioner of Internal Eevenue, the claim cannot be allovi'ed. It will also be observed that this Office is prohibited by the terms of the act from making any allowance, from and after June 30, 1879, for documentary stamps except those of the denomination of two cents. It will, therefore, be useless to forward such stamj)S to this Office. Commissioner. DEFICIENCY OF APPROPRIATK^NS. 18V9. tei^nri gefartDieit, Department No. 113* First Comptroller's Office. FIRST COMPTROLLER'S OFFICE, Sir: The appropriations made for defraying expenses of courts during the fiscal year ending June 30, 1879, have proved to be inadequate, and are now exhausted. Application was made to Congress, before the close of the recent session, for an additional appropriation, but without avail. In consequence of the deficiency, your unsettled account, now in this office, cannot be paid at present. It is confidently expected that the amount needed for the payment of all accounts for exi^enses of courts will be appropriated at the next regular session of Congress, which will begin in December. And as soon as means are provided the sum due to you will be paid. Accounts for fees earned after the 30th ultimo will be promptly settled when rendered. Very respectfully, A. G. PORTER, Comptroller. CIRCULAR. 1879. CrrasEri 5i;prtnunt, Deparlment ftm. 1 13. AppoiBtment Division No. ■ —. OFFICE OF THE SECRETARY, To Collectors of Customs and Internal Revenue, Assistant Treasurers, and other Principal Officers of the Treasury Department: Hereafter, when submitting nominations for appointment to subordinate positions under your direc- tion, you will state, in addition to the other information now requii-ed, the service of the nominee in the Union Army or Navy during the Rebellion. Secretary. CIRCXJLA^R. SALTS OF QUININE ^1879, Dcpariiuent No* 114* Secretary's Office. Crnisurg Jtprtmntt, To Collectors of Customs and others: Tou are informed that the following Act of Congress, allowing the importation of Salts of (Juinine free of duty, was approved by the President on the 1st instant, viz : "Be it enacted hy the Senate and House of Representatives of the United Staffs of America in Congress assembled, That from and after the passage of this Act the importation of salts of quinine and sulphate of quinine shall be exempt from customs duties; and all laws inconsistent herewith are hereby repealed." You will take action accordingly. By order : Assistant Secretary. CIRCULAR RELATIVE TO MARINE DOCUMENTS. ;^|^ Crasurg f tpartiiunt, To Customs Officers: Marine documeats consist of certificates of registry or registers, enrolments, licenses, sea-letters, and Mediterranean passports, all of which may be considered certificates of the nationality of the vessel, except licenses, which are merely permits to engage in trade. Registers must be carried by vessels engaged in the foreign trade by sea, (§ 4131, E. S.,) and may be used by those engaged in the whale-fisheries, (§ 4339, E. S.) They can be issued only at ports of entry, and those for the whale-fisheries only upon the special authority of the Secretary of the Treasury, previously obtained in each case. Eegistered vessels may, under certain restrictions, engage in the coasting trade.* (§ 4361, E. S.) Enrolments and licenses must be carried by vessels of twenty tons and upward engaged in the coasting trade or fisheries on the sea coast, (§ 4311, R. S.,) and by vessels of five tons and upward navigating the waters on the northern, northeastern, and northwestern frontiers, otherwise than by sea, such vessels being authorized to engage nnder those documents either in the coasting or foreign trade on such fron- tiers. (§ 4318, E. S.) Licenses alone will be taken out by vessels under twenty tons and not under five tons in burden engaged in the coasting trade or fisheries on the sea-coast. (§ 4311, E. S.) Enrolments and licenses may be issued at ports of entry or by surveyors and deputy collectors in charge of ports of delivery. (§§ 2633 and 4344, E. S.) Sea-letters and Mediterranean passports are issued usually only for protection in case of war. Certificates of record are not documents conferring nationality upon a vessel, or entitling her to pro- tection as an American vessel, but are issued to vessels built in the United States and belonging wholly or in part to subjects of foreign powers, and enable such vessels to be documented as vessels of the United States upon being purchased and becoming wholly owned by citizens thereof. (§ 4180, E. S.) Vessels under five tons are not recognized, under the navigation laws, as vessels of the United States, and, therefore, are not to be documented. (§ 4331, E. S.) Eegisters, enrolments, and licenses are of two classes, viz: Permanent — those which are granted by the collector of the district, embracing the home-port of the vessel. Temporary — those which are granted by collectors of districts not embracing the home-port. The two classes are to be distinguished from each other by writing the word "Permanent" or "Tem- porary" in a strong engrossing hand in the margin immediately above the number of the document, and upon the copies and records thereof. Temporary documents must be surrendered within the time prescribed in Sections 4160, 4162, 4168, 4312, and 4323, E. S., after the first arrival of the vessel within her home district subsequent to their issue. By the term "arrival within the district," as used in the foregoing paragraph, is to be understood the voluntary arrival of a vessel within her home district, when destined thereto in the regular course of her ' See Circular 108, June 27, 1879. 2 employment. Wheu a vessel is forced by stress of weather iuto her home district while ou a voyage to another port, or stops there on such voyage to take in provisions or water, or to take on board or laud passengers or baggage, the carrying of passengers or baggage not being her usual employment, there is not an " arrival'' within the meaning of the law, and the master is not obliged, in consequence thereof, to surrender the temporary document. All documents must be surrendered in case of a change in the home district,* ownership, form, burden, or denomination of the vessel; or of her loss, capture, or destruction; or in case of a change of employ- ment from coasting or fishing to foreign trade, or from coasting and foreign on the frontiers, to coasting or foreign on the sea-coast or to fishing; or from foreign to fishing. A registered vessel desiring to engage in the coasting trade should exchange her register for an enrolment and license in order to avoid the restrictions and expenses involved in engaging in the coasting trade under a register. Wheu a vessel, enrolled and licensed on the northern, northeastern, and northwestern frontiers, proceeds to the seaboard, she must exchange her papers at the first seaboard port at which she arrives; and if a vessel enrolled and licensed, or licensed, on the seaboard, proceeds to the frontier, she must exchange her papers at the first frontier port at which she arrives for an enrolment and license, under Section 4318. Except in the contingencies set forth registers and enrolments are valid for any length of time, and licenses for one year; the latter must also be surrendered on their expiration or whenever the enrolment is surrendered. The exchange of a document of one form for that of another — i. e., register for enrolment and license, or vice versa — may be made at the discretion of the master or owner of the vessel, (§ 4322, R. S ,) but is not required unless a change is made in the vessel's employment as above set forth. "Wheu the surrender and renewal of documents become necessary, the employment of the vessel not being changed, the new documents will be of the same character as the old, namely, register for register, enrolment for enrolment,- and license for license — "permanent" when issued at the home-port, and "tem- porary" when issued elsewhere. Accordingly, when a vessel surrenders an expired license at a port not her home-port and desires a new document, her employment not being changed, a "temporary" license will be issued to her and not a temporary register, as has heretofore been the practice, but her enrolment will continue in force and need not be surrendered. The words "issued at this port, numbered aud," in the blank form for license, (Cat. No. 541,) not being contained in the form as given in the Statute, (§ 4320 li. S.,) will be stricken out in issuing licenses hereafter, and the number of the enrolment will be inserted after the citation of its date aud of the district where it was issued. Blank licenses printed hereafter will be changed iu this respect in, the printing. A permanent enrolment and license may be procured by mail from the home-port, under § 4328, R. S., and the Act of April 17, 1874, ch. 106, either by an enrolled and licensed vessel, or by a registered vessel desiring to engage in the coasting trade. When documents are exchanged or surrendered at a port other than the port at which they were issued, the collector at the port where the exchange or surrender is made must notify the collector at the port where the papers were issued of the fact by mail. Surrendered documents must be sent to the Register of the Treasury by the collector who receives them, except iu the cases provided for in §§ 4160 aud 4102, R. S., iu which cases they will be sent by such collector to the collector who issued them, to be sent by the latter to the Register. Secretary. *NoTE. — If the owner or sliip's liusband cLanges his residence to another district, the vessel's district and hailing-port must be changed correspondingly. CIRCULAR IN REGARD TO TELEGRAPHING. 1879. Depai'tment No. 116. Secretary's Office. OFFICE OF THE SECRETARY, The following communicatiou from the Postmaster General, prescribing rates to be paid by the Gov- ernment for telegraphing, for the year ending June 30, 1880, is herewith published for the information of officers of the Treasury Department, and others whom it may concern. Secretary. RATES OF PAY FOR COMMUNICATIONS BY TELEGRAPH, 1879-'80. Post Office Departjvient, June 30, 1879. 