Mr. Gresham to Sir Julian Pauncefote .

No. 31.]

Excellency: Referring to your note of the 30th ultimo, asking for information in regard to the customs duties levied by the United States authorities upon booms of rough timber used for the purpose of confining logs while being towed into the harbors of this country, I have the honor to inform you in reply that the Department has received a letter from the Secretary of the Treasury stating that booms constructed from rough timber or logs, flattened at the ends, through which holes are bored for the iron or steel chains or other fastenings to pass which hold them together and which form a part thereof, are entitled to free entry as analogous to vessels containing cargoes, and that the chains and fastenings are regarded by similar analogy as part of the necessary equipment.

The Secretary of the Treasury adds that should such chains or fastenings be landed they would be classified as merchandise subject to duty.

I have, etc.,

W. Q. Gresham.