(15564.) Drawback on Tin Caps. TREASURY DEPARTMENT, January 24, 1895. SIR: On low screw tin caps made by the Standard Oil Company of New York, Devoe Works, from imported 14 by 183 I. C. tin plates (averaging 124 sheets and 109 pounds to the box) and attached to tin cans, a drawback will be allowed equal to the duty paid on 29.09 pounds of tin plate for each 1,000 caps exported, less the legal deduction of 1 per cent. Respectfully, yours, (15565.) CHARLES S. HAMLIN, Acting Secretary. Duty on Filtering Paper under Act of 1890. TREASURY DEPARTMENT, January 24, 1895. SIR: I have to state for your information that the Department is in receipt of a communication dated the 19th instant from the United States attorney for the southern district of New York, in which he reports the trial, on the 21st ultimo, in the United States circuit court for that district, of the so-called appraisers' case (Murphy & Co. v. The . United States), which was decided in favor of the Government. The merchandise in this case consisted of disks of bibulous paper fitted for use as filtering paper, which were classified by the collector under the provisions of paragraph 419 of the act of October 1, 1890, as paper known commercially as "filtering paper," at the rate of 8 cents per pound, and in addition thereto 15 per cent ad valorem, the importers claiming that the goods were properly dutiable at the rate of 25 per cent ad valorem as manufactures of paper under the provisions of paragraph 425 of said act. The case was taken to the Board of United States General Appraisers, where the decision of the collector was affirmed, whereupon the importers appealed to the United States circuit court with the result aforesaid, the following language being used by the court: "This importation is of filtering paper, cut into disks ready for use in filtering, and are sometimes called filters. The tariff act of 1890 provided for duties on 'Papers known commercially as copying paper, filtering paper, silver paper, and all tissue paper, white or colored, made up in copying books, reams, or in any other form,' and for a lesser duty on 'Manufactures of paper, not specially provided for.' They have been assessed as filtering paper, the importers' appeal claiming them to be completed filters, and therefore manufactures of paper. The paper was not at all changed, except in form, by this cutting into shape. words 'made up in copying books, reams, or in any other form' are applicable distributively, and seem intended to be so applied to all of The the papers mentioned. The words 'or in any other form' would be applicable to filtering paper; and as this cutting in disks is merely a change of form, these disks of filtering paper, even if they are called filters, are filtering paper in that form specially provided for." Respectfully, yours, CHARLES S. HAMLIN, Acting Secretary. To the PRESIDENT OF THE BOARD OF GENERAL APPRAISERS, 125 Bleecker street, New York. (15566.) Drawback on Lard Compound, known as "Gaditana." TREASURY DEPARTMENT, January 24, 1895. SIR: On the exportation of a lard compound, known and described as "Gaditana," manufactured by the Central Lard Company of New York, N. Y., from domestic cotton-seed oil and imported oleostearin, a drawback will be allowed equal in amount to the duty paid on the imported material used in the manufacture of the compound, less the legal deduction of 1 per cent, provided that no domestic oleostearin shall have been ⚫ so used. The entry under which the merchandise is to be inspected and laden must show, separately, the mark and number, and the gross and the net weight of each package, or it must be accompanied by a certified invoice giving said particulars; such weights must be plainly marked on the respective packages. The quantity of oleostearin contained in the exported article shall be shown by the manufacturer's declaration on the drawback entry, which declaration shall be verified by analysis, made by a Government chemist, of samples taken by the inspecting officer as ordered by the collector. In ascertaining the weight which, together with the ascertained percentage of oleostearin, shall be taken as the basis for determining the quantity of that material used in the manufacture of the exported merchandise, the United States weigher shall verify the weights of such merchandise declared on the drawback entry, by testing the weights of such packages as may be indicated by the collector; provided, that the quantity of oleostearin which may be taken as the basis of allowance of drawback shall not, in any instance, exceed 25 per cent of the net weight of the exported article. Respectfully, yours, (7599 g.) COLLECTOR OF CUSTOMS, New York. CHARLES S. HAMLIN, Acting Secretary. (15567.) Duty on Reimported Domestic Whisky. TREASURY DEPARTMENT, January 25, 1895. SIR: The Department is in receipt of your letter of the 17th instant, in which you inquire as to what rate of drawback will be allowed on domestic whisky exported in February next, upon which the tax was paid prior to August, 1894, and also what rate of duty would be imposed on such whisky if reimported in 1895. In reply, I would state that on exportation thereof from bonded warehouse you would be entitled to a refund of the tax paid on said whisky, and upon reimportation it would be liable to a duty equal to the internalrevenue tax in force at time of reimportation. Respectfully, yours, Mr. J. D. W. SHERMAN, New York. (15568.) CHARLES S. HAMLIN, Duty on Molasses. Acting Secretary. TREASURY DEPARTMENT, January 28, 1895. SIR: The Department is in receipt of your letter of the 17th instant, in which you inquire as to the rate of duty upon molasses which polarizes above 40° and contains above 20° of moisture. In reply, I have to inform you that such molasses should be classified for duty under the proviso in paragraph 1824, act of August 28, 1894, which prescribes "That there shall be levied, collected, and paid on molasses testing above forty degrees and not above fifty-six degrees polariscope, a duty of two cents per gallon; if testing above fifty-six degrees polariscope, a duty of four cents per gallon." TREASURY DEPARTMENT, January 28, 1895. SIR: The Department has duly considered the letter addressed to you by the Boston Book Company, under date of the 22d instant, in regard to the delay and annoyances experienced in securing the free entry of books imported by them for colleges and other institutions, and suggesting that they may be allowed to deliver books from their stock on hand and replace them by subsequent importations without payment of duty. In reply, I would state that, as the law exempting school books from payment of duty requires that they shall be specially imported by the order or for the use of the institutions for which intended, the remedy suggested is inadmissible. In the Department's circular of July 19, 1890 (Synopsis 10117), in regard to the entry under one declaration of publications in successive parts, numbers, or volumes, it is provided that the instructions contained therein may also be applied to "books included in one order but imported by different vessels at different times, .if the declaration filed with the first entry specifies all the books included in such order." You will hereafter please apply these instructions to books imported at your port, which may be entitled to free entry. Respectfully, yours, COLLECTOR OF CUSTOMS, Boston, Mass. (15570.) CHARLES S. HAMLIN, Acting Secretary. Damage to Goods in Warehouse by Gnawing of Rats or Mice not a "Casualty." TREASURY DEPARTMENT, January 30, 1895. SIR: The Department is in receipt of your letter of the 24th instant, submitting the application of Messrs. Shepard, Norwell & Co. for allowance for damage on certain worsted goods, imported by them per Palmyra, January 11, 1892, and entered for warehouse. From your report and the statement of the applicants, it appears that upon withdrawal of one of the cases on the 3d instant, for consumption, it was found that the goods had been gnawed by rats or mice, and damaged to the extent of about 25 per cent. The Department having heretofore decided that the damage caused by rats to goods in bonded warehouse is not the result of a casualty within the meaning of section 2984, Revised Statutes, no relief can be afforded the importers in this case, and the application is denied. Respectfully, yours, (7803 g.) COLLECTOR OF CUSTOMS, Boston, Mass. S. WIKE, Acting Secretary. (15571.) Classification of small Black Pins in small Metal Boxes under Act of 1890. TREASURY DEPARTMENT, January 30, 1895. SIR: The Department is in receipt of a communication from the United States attorney for the southern district of New York, dated the 28th ultimo, in which he reports the trial of the case of Dieckerhoff et al. v. The United States (suit No. 922) in the United States circuit court for that district. The merchandise in this suit consisted of "small black pins in small metal boxes," imported under the provisions of the act of October 1, 1890, held by you to be dutiable at the rate of 30 per cent ad valorem under the provisions of paragraph 206, with an additional duty of 45 per cent ad valorem on the metal boxes under paragraph 215, act of October 1, 1890, and section 19, act of June 10, 1890, as unusual coverings. The importers protested, claiming that the metal boxes were not unusual coverings, and were dutiable as a part of the merchandise at 30 per cent ad valorem under paragraph 206, and were not therefore liable to the additional duty assessed. The Board of General Appraisers having affirmed your assessment of duty, an appeal was taken to the United States circuit court by the importers under the provisions of section 15 of the act of June 10, 1890. Additional testimony taken upon the trial of this case tended to show that pins have been imported in such boxes for the past eleven years and over; that the boxes were not imported separately from the pins, and were always sold with the pins as a part of the merchandise, and that they were the ordinary and usual coverings and holdings of such pins in their transportation to the United States. The court thereupon reversed the decision of the Board and decided that the metal boxes were only dutiable at the rate of 30 per cent ad valorem as part of the merchandise, as claimed by the importers. The Attorney-General having advised this Department that no appeal will be directed in this case, you are hereby authorized to take the usual steps for the refund of the duties erroneously exacted. TREASURY DEPARTMENT, January 31, 1895. SIR Referring to your letter of the 3d ultimo regarding the stamping of imported cigars, I have to state that Department's instructions of September 25, 1894 (Synopsis 15293), which require the placing of serial numbers upon cigar stamps after the latter shall have been affixed to the box of cigars, are hereby modified so as to permit the placing of such numbers on the stamps just before affixing the same to the box, it |