In its circular of decision for December and January the treasury department gives out the opinion of the United States general appraises at New York in a case of special importance on the lakes. "We find" says the opinion "that the steam propeller JESSIE BAIN, was on the 19th day of April, 1891,. the property of the Thousand Island Steamboat Company, a corporation existing and organized under the laws of the state of New York, and was a vessel enrolled and licensed under the laws of the United States to engage in the foreign and coasting trade on the northern frontiers of the United States; that in said month of April while making a trip from Cape Vincent to Kingston, she lost her propeller and was towed into Kingston, Canada, for repairs; that, as shown by vouchers in this case, from May 11, 1891, unto the 4th day of August, 1891, repairs, the cost of which amounted to the sum of $132.44, were placed upon said steamer in Canada, including the cost of a new propeller; that on the 4th day of August, 1891, entry thereof was made at Cape Vincent, and duty at 50 per cent. ad valorem was levied upon said repairs under the provisions of section 3 1 14 of the revised statutes of the United States and paid by the owner of said steamer.
"We further find that it was impracticable for said vessel to be repaired elsewhere than at Kingston, Canada; that the regular course or trips of said steamer were made between Cape Vincent, United States and Kingston, Canada, and that said repairs were made to enable said steamer to return to the United States in pursuance of her regular line business. The steamboat company protest that said duties were wrongfully levied, and said repairs being claimed to have been necessarily made in a Canadian port for the purpose of enabling said steamer to return to the United States. Upon the facts found, the duty appears to have been lawfully levied, and if the steamboat company has any right to a remission thereof, it is a matter wholly for the consideration of the honorable secretary of the treasury under section 3115 of the revised statutes. The protest is overruled, and the action of the collector affirmed."
March 10, 1892