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Government, except in the cases provided in sections three thousand and nineteen, three thousand and twenty, three thousand and twentytwo, and three thousand and twenty-six. Respectfully yours,

GEORGE C. TICHENOR, (3816 f.)

Assistant Secretary. Messrs. M. COLLINS & Co.,

Louisville, Ky.

(9802.)

Drawback on tanned morocco-skins split and exported.

TREASURY DEPARTMENT, January 10, 1890. GENTLEMEN : The question submitted in your letter of the 22d of October last, whether a return of duty may be obtained on tanned morocco-skins imported from England for the purpose of being split in this country by machinery and then exported back to England, has been duly considered.

From a report of a special agent who investigated the matter by direction of the Department, and an examination of the samples submitted, it appears that the imported skins are fully manufactured articles known as tanned morocco-skins; that their value is not advanced by the splitting process, and they are, when exported after having been split, still the tanned morocco-skins of commerce, with the only difference that they are somewhat thinner.

It appears further that the back parts, separated from the skins by the splitting process, have some commercial value, which goes to pay for the expense incurred in the splitting and the importation and reexportation of these goods.

In view of the facts, no authority is found in the existing law for a refund of the duties paid on the importation of said skins, inasmuch as they can not be re-exported directly from the custody of the Government, under section 2977 of the Revised Statutes, and as the split skins in question are not in the opinion of the Department, "articles wholly manufactured from materials imported," within the contemplation of section 3019. Respectfully yours,

GEORGE C. TICHENOR. (3313 f.)

Assistant Secretary. MARK W. MAHON LEATHER COMPANY,

Newark, N. J.

(9803.)
Oils, linseed and poppy, combined— Duty on.

TREASURY DEPARTMENT, January 11, 1890. SIR: The Department duly received your letter of the 7th ultimo, transmitting the appeal (3600.c) of John Lucas & Co. from your decision assessing duty, at the rate of 25 per cent. ad valorem, on certain oil, imported by them per Belgenland, September 19, 1889.

The appellants claim that the merchandise in question consisted of "poppy oil," as invoiced, and was, therefore, exempt from Guty under the provision in the free list, T. I., 580, for such oil.

From the report of the appraiser it appears that upon an examination of samples of said merchandise by the United States chemist it was found to consist of a mixture of linseed oil and poppy oil in the proportions of 58.49 per cent, and 41.45 per cent., respectively,

This being a combination not specially provided for of two expressed oils, was returned by the appraiser as dutiable under T. I., 92, and duty was assessed accordingly.

The naval officer at your port expresses the opinion that such assessment should be affirmed.

Your office, however, now holds that in view of certain rulings relative to combinations of articles subject to different rates of duty and of the fact that both poppy oil and linseed oil are oils specially provided for, the linseed oil contained in said combination should be subject to duty at the rate prescribed for such oil, and the entry reliquidated accordingly.

Upon a careful consideration of the law, the Department decides, in accordance with an opinion obtained from the Solicitor of the Treasury, that said merchandise is dutiable only under T. I., 92, inasmuch as the combination of the expressed oils contained therein results in no preparation or article that is specifically known in the tariff act. The original liquidation of the entry is, therefore, hereby affirmed. Respectfully yours,

GEORGE C. TICHENOR, (3600x.)

Assistant Secretary. COLLECTOR OF CUSTOMS, New York, N. Y.

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(9804.)
Free entry of books for libraries, etc.- Amendment of regulations.

TREASURY DEPARTMENT, January 13, 1890. SIR: The Department is in receipt of a letter from Hon. J. R. Hawley, United States Senate, dated the 9th instant, inclosing a letter from

Rev. James J. McCook, librarian of Trinity College, dated Hartford, Conn., the 6th instant, in which he complains of certain inconveniences attending the production of oaths for entries of books imported for said college by Mr. Gustav Stechert, at your port, under the Department's instructions of June 8, 1889 (Synopsis 9424), and asks that such instructions may be revoked or amended.

Mr. McCook states that when books are ordered by the library committee it frequently occurs that to obtain the same Mr. Stechert has to send to different places in England, France, or Germany; that books included in the same order arrive at different times and by different ves. sels, and that under existing regulations he is required to file a separate oath for each entry.

As this requirement appears to be onerous, and not necessary for the safety of the revenue, you are authorized to dispense with the requirement of more than one preliminary oath for books or other articles included in a single order, and to accept in lieu thereof a certificate from the librarian to the effect that the books, etc., are covered by the preliminary oath filed with the entry first made under the order.

Such certificates should be attested by the seal of the library, college, or other institution for which the books are imported. Respectfully yours,

GEORGE C. TICHENOR, (2078f.)

Assistant Secretary. COLLECTOR OF CUSTOMS, New York, N. Y.

(9805.)

Entry for transportation and immediate exportation of transit goods from

Mexico can not be made.

TREASURY DEPARTMENT, January 13, 1890. SIR: The Department is in receipt of your letter of the 30th ultimo, transmitting the application of Mr. James J. Haynes, custom-house broker at Laredo, Tex., for a revival of the Department's decisions of November 20, 1875 (Synopsis 2511), so as to permit the entry for transportation and immediate exportation, via Galveston and New Orleans, of transit merchandise arriving from Mexico by the Mexican National railroad.

In reply, you are informed that there appears to be no authority of law for granting such a privilege to goods arriving from Mexico. En. tries of this character are provided, by the customs regulations, for

goods in transit to and from Canada, under authority of section 2868, Revised Statutes.

In the absence of any such authority for a like privilege to goods arriving from Mexico, the application must be denied. Respectfully yours,

GEORGE C. TICHENOR, (3819f.)

Assistant Secretary. COLLECTOR OF CUSTOMS, Corpus Christi, Tex.

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(9806.)
Decorated earthenware, A B C plates, etc.-Duty on.

(Maddock vs. Magone, U. S. C. C.)

TREASURY DEPARTMENT, January 13, 1890. SIR: The Department is in receipt of a letter of the 7th instant, from Mr. Edward Mitchell, United States attorney at your port, in which he reports the trial, on the 6th instant, in the United States circuit court, before Judge Lacombe and a jury, of the case of Maddock vs. Magone (N. S. 12,276), involving the question of the classification of A B C earthenware plates and mugs and small cups and saucers.

The plates are described as being 8 inches in diameter, with a picture in the middle, and the letters of the alphabet around the edge. The mugs are about 31 inches high and 3 inches in diameter, with the letters of the alphabet on one side and a picture on the other. The cups and saucers were about the size used for coffee after dinner, and were decorated with pictures.

The goods were classified by the collector as decorated earthenware, and assessed with duty at the rate of 60 per cent. ad valorem, under T. I., 125. The plaintiff claimed the same to be dutiable as toys, under T. I., 425, at the rate of 35 per cent. ad valorem. The testimony showed that the plates and mugs were known as A B C plates and mugs, and the

cups and saucers as after-dinner caps or minturn teas, the plates and mugs being intended for children to eat from and to drink out of, and the caps and saucers for similar use, or for use as after-dinner coffee cups and saucers, and that the latter were sometimes bought in large quantities for church fairs or other entertainments, at which tea was served from them.

Upon the submission of the case to the jury, a special verdict was returned to the effect that none of the articles were toys, and judgment was directed accordingly in favor of the defendant. Respectfully yours,

GEORGE C. TICHENOR, (653r.)

Assistant Secretary. COLLECTOR OF CUSTOMS, New York, N. Y.

(9807.)

Hat wire-Duty on.

TREASURY DEPARTMENT, January 13, 1890. SIR: The Department is in receipt of your letter of the 4th instant, reporting further on the appeal (2192 x) of Messrs. Nalley, Atchison & de Loiselle from your assessment of duty, at the rate of 50 per cent. ad valorem, on certain hat wire, imported by them per Germanic, August 26, 1889, and classified as a "manufacture of which silk is the component material of chief value."

The appraiser reports that the merchandise consists of iron wire covered with silk and cotton, and that it is properly dutiable under the provision in T. I., 182, for "iron or steel wire covered with cotton, silk, or other material, and wire commonly known as

hat wire," as claimed by the appellants.

In this opinion the Department concurs, and you are therefore authorized to readjust the entry accordingly, and to take measures for refunding the excess of duty. Respectfully yours,

GEORGE C. TICHENOR, (2192 x.)

Assistant Secretary. COLLECTOR OF CUSTOMS, New York, N. Y.

(9808.)

Glass disks for optical instruments-PolishedFree.

TREASURY DEPARTMENT, January 14, 1890. SIR: The Department is in receipt of your letter of the 13th of November last and previous communications regarding the classification, under existing tariff acts, of certain glass disks or plates for optical in. struments, which was the subject of Department's communication to you of the 21st of November last.

After a further and very careful investigation of the matter it is ascertained that it has been the practice at ports where such articles are usually imported, for many years, to admit glass disks or plates for use in the manufacture of optical instruments to free entry, notwithstanding the fact that the edges or faces may be polished in order to show whether the articles are free from defects or not, and that such practice has the approval of customs experts at your port, and at other ports, as well as of parties who are interested in the business of manu

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