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ACCOUNTS AND RETURNS--Continued.
Exchange, gain or loss by.

To be included in contingent expense account.

Circu

lars, January 12, 1898, January 5 and November 13, 1899. To be estimated by commercial value of money of the country, and not by its bullion value. Circulars, March 8 and August 20, 1898.

Export returns (Form No. 20). The annual export return rendered at the end of the year must contain a detailed and alphabetically arranged statement of all articles. The classification of different articles under a general heading, such as "Chemicals," is not sufficient. Circular, August 16, 1904.

See also Circular, June 30, 1905.

Filing in consulate. When a consul retires from office he should, for his own protection, leave in the consulate a complete record of all his official and unofficial acts, and especially of all transactions involving the receipt and disbursement of money. Condensation in Miscellaneous Record Book has been found advantageCircular, January 13, 1899.

ous.

Forms Nos. 193 and 202 to be rendered, the former quarterly by all consular officers, the latter at the end of the fiscal year by consular officers at seaports. Circulars, July 20, August 18, December 27, 1905; August 23, 1906 (canceling Form No. 193); and May 28, 1907.

Postage, charges for, must be supported by voucher. Circulars, June 30, 1897; December 12, 1899; and

February 12, 1908.

Preparation. Care enjoined. Circulars, January 5 and November 13, 1899.

Printing, charges for, must be accompanied by copy of form printed. Circular, August 1, 1897.

Promptness in rendering accounts and returns again. enjoined. Circulars, June 7, 1904, and December 27, 1905.

Relief of seamen. Accounts must show how wages turned over to Sailors' Home or other guarantor are disbursed. Circular, September 30, 1897.

Salaries. See under special heading Salaries.

ACCOUNTS AND RETURNS Continued.

State Department, accounts for, not to be sent to Auditor. Circulars, January 5 and November 13, 1899. Transmitting. Attention invited to paragraphs 538, 539, 586, and 587, Consular Regulations. Circulars, January 5 and November 13, 1899.

ACKNOWLEDGMENTS OF DEEDS, ETC. The

fee of $2 for service Number 33 of the Tariff—acknowledgment of a deed, power of attorney, or similar service-covers the acknowledgment of all the signatures, when included in one consular certificate. Circular, August 30, 1906.

See also under Notarial.

ACTING CONSUL. No such title recognized.

Vice

and deputy consular officers must sign as such; never as "acting consul." Circular, November 11, 1904. ADDRESSING OF PACKAGES. See under Pouch Service-Dutiable matter and Marking of Packages, and also under Invoices.

ADMINISTRATOR, acceptance by consular officer of appointment as, by foreign state. See under Estates. ADVERTISING PUBLICATIONS. All replies to requests for views of consular officers as to usefulness, etc., of such publications to be that "you are not permitted to express an opinion on the subject." Circular, March 23, 1906.

AGENT'S COMMISSION. See under Invoices.

AMENDMENTS

TIONS.

ΤΟ

CONSULAR

Paragraph 5 replaced.

Paragraphs 15 and 16 no longer in force.

Paragraph 17 amended.

Paragraph 28 amended.

Paragraph 35 amended.

Paragraph 37 amended.

Paragraph 43 amended.

Paragraph 480 amended.

Paragraphs 481, 485, and 487 canceled.

Paragraph 484 amended.

Paragraph 486 amended.

REGULA

AMENDMENTS

ΤΟ CONSULAR

TIONS Continued.

REGULA

Paragraphs 488 and 489 combined and revised.

Paragraph 506 amended.

Paragraph 510 amended.

Paragraph 519 amended.

Paragraph 566 amended.

Paragraph 580 amended.

Paragraph 581 amended.

Executive order, August 13, 1906.

Paragraph 138 amended.

Paragraph 140 amended.

Paragraph 141 amended.

Paragraph 142 amended.

Paragraph 143 amended.

Paragraph 144 amended.

Paragraph 149 amended.

Paragraph 150 amended.

Paragraph 151 amended.

Paragraph 152 amended.

Paragraph 153 amended.

Paragraph 154 amended.

Paragraph 159 amended.

Paragraph 163 amended.

Paragraph 170 amended.

Executive order, April 6, 1907.

Paragraph 172 amended.

Executive order, April 8, 1907.

Paragraphs 678 and 674 amended.

Paragraph 681 canceled.

Executive order, June 1, 1907.

Paragraph 441 amended.

Executive order, January 3, 1908.

AMERICAN.

Use of term "United States" as an adjective discontinued. Term "American" substituted therefor. Seals on hand to be continued in use as long as serviceable. Circular, August 3, 1904.

When acting in a notarial capacity consular officers advised, in view of requirements of laws of the several States on the subject, to sign as officers "of the United States of America." Circular, November 28, 1904.

AMERICAN ARTISTS.

See also under Fees.

Certificate to be signed in United States in cases where American artists return with. their works. Altered Form 155 to be used when they remain abroad and send their works to the United States. Foreign sculptors and statuaries not required to make artists' declarations. Circular, September 23, 1898.

Declaration (Form 155) is to be attached to the ordinary consular certificate when requested by an Amerian artist temporarily residing abroad, and is to be issued without additional charge. Circular, September 23, 1898.

Free entry accorded to works of American artists residing temporarily abroad, without limitation as to duration of residence abroad, upon the filing either of the prescribed affidavit executed in United States or of Form 155, if the artist remains abroad and ships the works to the United States. Circular, January 23, 1899.

Residence abroad. Treasury Decision 22363 holds that long periods of residence abroad, in one case of twentyseven years, of American artists are temporary within the meaning of paragraph 703 of tariff act of 1897. AMERICAN CITIZENS. Attention invited to paragraph 172, Consular Regulations, which requires consular officers to keep registers of American citizens residing within their several districts. See also under Latin-American countries. Circular, September 26,

1905.

See also under Registration.

AMERICAN INTERESTS. See under Latin-American countries.

AMERICANS RESIDING IN FOREIGN COUNTRIES. Information to be furnished to Department

as to

(1) Number of Americans in district who have resided there more than two years;

(2) Number of those who are native citizens of United States, number who are naturalized citizens, and number of those so naturalized who were

AMERICANS RESIDING IN FOREIGN COUN

TRIES-Continued.

formerly citizens of the country where now residing;

(3) The means of obtaining this information. Circular, July 6, 1906.

AMTSRICHTERS (German judges) competent to administer oaths in pension matters. Circulars, January 13, 1897, April 15, 1901, and July 17, 1903.

ANARCHISTS.

Can not be naturalized. Circular, August 10, 1903. Sailing of, to be reported to Treasury Department. Circular, August 19, 1897.

ANCON AND CRYSTOBAL. See under Invoices and

Panama.

ANIMALS. See under Invoices and Quarantine.

ANIMALS FOR EXHIBITION. Entry. Reexportation bond required. Circular, June 16, 1902.

ANIMALS IMPORTED FOR BREEDING PURPOSES, CERTIFICATES FOR. See under Certificates.

ANTHRAX. Invoices of hides not to be certified where anthrax prevails. Circulars, September 27, 1897, and February 10, 1898.

APPOINTMENTS. See under Efficiency.

APPOINTMENTS AND PROMOTIONS, REGULATIONS GOVERNING. Executive Order of

June 27, 1906. Transmitting pamphlet containing regulations. Under these regulations consular clerks, vice-consuls, deputy consuls, student interpreters, and consular agents who are American citizens and who have been appointed as such officers after examination are eligible for appointment to vacancies in classes 8 and 9 of consulates. Circular, February 4, 1907. APPRAISER AT NEW YORK.

Samples. To avoid confusion letters and envelopes transmitting samples should be addressed distinctly to "The Board of General Appraisers," or to "The Appraiser of Merchandise," as the case may be. Circular, October 8, 1902.

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