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The Comptroller General shall establish and maintain an account showing the annual liabilities of the Government under this act, and shall keep such other accounts as may be deemed necessary for a proper administration of the act.

RETURN OF AMOUNTS DEDUCTED FROM SALARIES

SEC. 12. In the case of any employee to whom this act applies who shall be transferred to a position not within the purview of the act, or who shall become absolutely separated from the service before becoming eligible for retirement on annuity, the total amount of deductions of salary, pay, or compensation heretofore or hereafter made with accrued interest computed at the rate of 4 per centum per annum, compounded on June 30, of each fiscal year, shall be returned to such employee: Provided, That all money so returned to an employee must, upon reinstatement, retransfer, or reappointment to a position coming within the purview of this act, be redeposited with interest before such employee may derive any benefits under this act, except as provided in this section, but interest shall not be required covering any period of separation from the service. The Commissioner of Pensions, with the approval of the Secretary of the Interior, shall establish rules and regulations for crediting and reporting deductions and for computing interest hereunder.

In case an annuitant shall die without having received in annuities an amount equal to the total amount of deductions from his salary, pay, or compensation, with interest thereon at 4 per centum per annum compounded as herein provided up to the time of his death, an amount equal to the excess of the said accumulated deductions over and above the annuity payments made shall be paid in one sum to his legal representatives upon the establishment of a valid claim therefor.

In case an employee shall die without having attained eligibility for retirement or without having established a valid claim for annuity, the total amount of deductions with accrued interest thereon as herein provided shall be paid to the legal representatives of such employee.

In case a former employee entitled to return of deductions with accrued interest thereon as herein provided shall become legally incompetent, the total amount due may be paid to a duly appointed guardian or committee of such employee.

If the amount of accrued annuity, or of accumulated deductions, or of refund due a former employee who is legally incompetent, together with accrued interest thereon payable under the provisions of this act, does not exceed $1,000, and if there has been no demand upon the Commissioner of Pensions by a duly appointed executor, administrator, guardian, or committee, payment may be made, after the expiration of thirty days from date of death or of separation from the service, as the case may be, to such person or persons as may appear in the judgment of the Commissioner of Pensions to be legally entitled thereto, and such payments shall be a bar to recovery by any other person.

PAYMENT OF ANNUITIES AND FORM OF APPLICATION

SEC. 13. Annuities granted under the terms of this act shall be due and payable in monthly installments on the first business day of the month following the month or other period for which the annuity shall have accrued, and payment of all annuities, refunds, and allowances granted hereunder shall be made by checks drawn and issued by the disbursing clerk for the payment of pensions in such form and manner and with such safeguards as shall be prescribed by the Secretary of the Interior in accordance with the laws, rules, and regulations governing accounting that may be found applicable to such payments.

Applications for annuity shall be in such form as the Commissioner of Pensions may prescribe, and shall be supported by such certificates from the heads of

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IT. D. 41666 departments, branches or independent offices of the Government in which the applicant has been employed as may be necessary to the determination of the rights of the applicant. Upon receipt of satisfactory evidence the Commissioner of Pensions shall forthwith adjudicate the claim of the applicant, and if title to annuity be established, a proper certificate shall be issued to the annuitant under the seal of the Department of the Interior.

Annuities granted under this act for retirement under the provisions of section 1 of this act shall commence from the date of separation from the service and shall continue during the life of the annuitant. Annuities granted under the provisions of sections 6 and 7 hereof shall be subject to the limitations specified in said sections.

SEC. 14. Employees who have gone from employment within the purview of this act to other employment under the Government and have returned to a position under the purview of this act shall have the time of such other service included in the computation for his retirement: Provided, That such employee shall contribute to the retirement fund upon reentering such employment within the purview of this act an amount, including interest, equivalent to that which would have been paid if such employee had continued in such employment.

DUTIES OF THE CIVIL SERVICE COMMISSION

SEC. 15. The Civil Service Commission shall keep a record of appointments, transfers, changes in grade, separations from the service, reinstatements, loss of pay, and such other information concerning individual service as may be deemed essential to a proper determination of rights under this act; and shall furnish the Commissioner of Pensions such reports therefrom as he shall from time to time request as necessary to the proper adjustment of any claim for annuity hereunder; and shall prepare and keep all needful tables and records required for carrying out the provisions of this act, including data showing the mortality experience of the employees in the service and the percentage of withdrawals from such service, and any other information that may serve as a guide for future valuations and adjustments of the plan for the retirement of employees under this act.

BOARD OF ACTUARIES

SEC. 16. The Commissioner of Pensions, with the approval of the Secretary of the Interior, is hereby authorized and directed to select three actuaries, one of whom shall be the Government actuary, to be known as the Board of Actuaries, whose duty it shall be to annually report upon the actual operations of this Act, with authority to recommend to the Commissioner of Pensions such changes as in their judgment may be deemed necessary to protect the public interest and maintain the system upon a sound financial basis, and they shall make a valuation of the "civil-service retirement and disability fund" at intervals of five years, or oftener if deemed necessary by the Commissoner of Pensions; they shall also prepare such tables as may be required by the Commissioner of Pensions for the purpose of computing annuities under this act. The compensation of the members of the Board of Actuaries, exclusive of the Government actuary, shall be fixed by the Commissioner of Pensions with the approval of the Secretary of the Interior.

ADMINISTRATION

SEC. 17. For the purpose of administration, except as otherwise provided herein, the Commissioner of Pensions, under the direction of the Secretary of the Interior, be, and is hereby, authorized and directed to perform, or cause to be performed, any and all acts and to make such rules and regulations as may be

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necessary and proper for the purpose of carrying the provisions of this act into full force and effect. An appeal to the Secretary of the Interior shall lie from the final action or order of the Commissioner of Pensions affecting the rights or interests of any person or of the United States under this act, the procedure on appeal to be as prescribed by the Commissioner of Pensions, with the approval of the Secretary of the Interior.

The Commissioner of Pensions shall make a detailed comparative report annually showing all receipts and disbursements on account of annuities, refunds, and allowances, together with the total number of persons receiving annuities and the total amounts paid them, and he shall transmit to Congress, through the Secretary of the Interior, the reports and recommendations of the Board of Actuaries.

The Secretary of the Interior shall submit annually to the Bureau of the Budget estimates of the appropriations necessary to finance the retirement and disability fund and to continue this act in full force and effect.

EXEMPTION FROM EXECUTION, AND SO FORTH

SEC. 18. None of the moneys mentioned in this act shall be assignable, either in law or equity, or be subject to execution, levy, or attachment, garnishment, or other legal process.

EFFECTIVE DATE

SEC. 19. This act shall become effective as of July 1, 1926, and all laws or parts of laws inconsistent with the provisions of this act are hereby repealed as of said effective date.

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Appeal directed from the decision of the Board of General Appraisers (Abstract 51605), relative to the classification of certain lobster paste assessed with duty as fish paste

TREASURY DEPARTMENT, July 7, 1926. › SIR: Reference is made to your letter of the 2d ultimo, in which you invite attention to the decision of the Board of General Appraisers (Abstract 51605), wherein certain merchandise composed of lobster with some added lard, cooked starch, or flour, and seasoning was held to be entitled to free entry under paragraph 1662 of the tariff act of 1922.

The department approves your action in filing a petition for a review of this decision with the Court of Customs Appeals in conformity with section 198 of "An act to codify, revise, and amend the laws relating to the judiciary," approved March 3 1911.

Respectfully,
(110693.)

F. A. BIRGFELD, Acting Assistant Secretary.

ASSISTANT ATTORNEY GENERAL, New York.

(T. D. 41668)

Foreign currencies—Rates of exchange

Rates of exchange certified to the Secretary of the Treasury by the Federal Reserve Bank of New York under the provisions of section 522 (c), tariff act of 1922

TREASURY DEPARTMENT, July 10, 1926.

To Collectors of Customs and Others Concerned:

The appended table of the values of certain foreign currencies as certified to the Secretary of the Treasury by the Federal Reserve Bank of New York under the provisions of section 522 (c) of the tariff act of 1922 during the period from July 1 to 7, 1926, inclusive, is published for the information of collectors of customs and others concerned.

(103512.)

F. A. BIRGFELD, Acting Assistant Secretary.

Values of foreign currencies as certified to the Secretary of the Treasury by the Federal Reserve Bank of New York under the provisions of section 522 (c), tariff act of 1922

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(T. D. 41669)

Sketches-Industrial designs

MARSHALL FIELD & Co. v. UNITED STATES

In the case of so-called sketches, proof held not sufficient to show originality required by the statute, paragraph 652 of the act of 1913 and paragraph 1704 of the act of 1922.

United States Customs Court

Third Division

Protests 10145-G/65954, etc., against the decision of the collector of customs at the port of Chicago [Affirmed.]

(Decided July 6, 1926)

C. E. Winter for the plaintiffs.

Charles D. Lawrence, Assistant Attorney General (Pelham St. George Bissell, special attorney), for the United States.

Before WAITE, ADAMSON, and YOUNG, Justices; YOUNG, J., not participating WAITE, Associate Justice: The importation in this case consists of what are invoiced as original sketches. They were assessed for duty under paragraph 1313 of the law of 1922, at 35 per cent as to the entries arising under the act of 1922, and 25 per cent ad valorem under paragraph 332 of the act of 1913, as to the entries arising under that act, as manufactures of paper. They are claimed by the plaintiffs to be original sketches and free of duty under either paragraph 1704 of the act of 1922 or 652 of the act of 1913.

Free entry has been accorded to works of art for a considerable period of time, and the Supreme Court in United States v. Perry (146 U. S. 71, 74) distinguished between works of industrial and decorative art and works of fine art.

It has been the policy of the Government to admit works of art free of duty for the educational and cultural advantage derived therefrom, and it has been the policy during recent years to assess duty upon certain works of art which did not possess the qualities recognized by the courts as constituting the higher classes of art. Under the law of 1913, paragraph 652, it was provided that certain original paintings, sculpture, drawings, etc., could be admitted free to the extent of the original and not more than two replicas, and by paragraph 376 certain works of art were provided for which should be liable to duty. The provisions of the above sections were reenacted in practically the same form in the law of 1922, paragraph 1704 of that law providing for free entry of original paintings, sculpture, etc., and paragraph 1449 for duty on certain works of art.

In the case now before us the claim is made under paragraph 1704 of the new law or 652 of the old, wherein the wording is practically identical. It will be noted that under paragraph 1704 no mention is made of works of art as such. The limitation on paintings is still

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