Treasury Regulations

A circular has been recently issued by the treasury department which has an important bearing on the question of college libraries in America; more especially in our own case, since it is probable that no other college library received so large accessions from foreign books annually as does Harvard's.

Among other requirements, it is therein provided that the oath of the proper officer of the society or institution shall be produced, showing the character of the institution, and that the article was imported therefor, and is to remain as its permanent property, and is not for sale or distribution. It is also provided that in no case will the oath of the importer, who is not connected with the society or institution concerned, be accepted as a sufficient compliance with such regulations, although such evidence may be accepted as auxiliary. In practice it is found that colleges and other institutions order many books and serial publications at a time, to be purchased at such times and places as the importer may be able to obtain them, and the present rule is to require the oath of the officer of the institution on the entry of each importation, comprising one or more of such books, as the case may be. This is deemed to be unnecessarily burdensome, and not requisite for the protection of the revenue, and it is therefore prescribed that in such case, if a list of the books and publications comprised in one order, accompanied with the requisite oath of the officer of the institution, is filed in the office of the collector before or with the entry of the first installment, and an affidavit is made by the importing agent on each subsequent entry, the evidence may be accepted as sufficient. A certified copy of such list and oath should also be filed with the naval officer. The regulations specified will be construed accordingly. Books intended for the use of an officer of such an institution, purchased with his funds, and which are to remain his property, are not exempt from duty under the provisions of the law referred to.