Plimpton Press, of Norwood, Mass., for the account of the R. H. Hinkley Co., of Boston, Mass., with the use of imported plans, maps, half tones, three-color plates, and lithographs. The allowance shall not exceed the quantity of imported material used in the manufacture of the exported books, as shown by the sworn statement of the R. H. Hinkley Co., dated January 29, 1913, which is transmitted herewith for filing in your office. Supplemental sworn statements may be filed covering other books manufactured by this company, and upon verification thereof drawback may be allowed under this decision. Respectfully, (97707.) COLLECTOR OF CUSTOMS, Boston, Mass. (T. D. 33155.) Drawback on asphalt. JAMES F. CURTIS, Drawback on asphalt and asphalt preparations manufactured by the Barber Asphalt Paving Co., of Philadelphia, Pa., with the use of imported crude asphalt. All former rates revoked. TREASURY DEPARTMENT, February 6, 1913. SIR: Drawback is hereby allowed under section 25 of the tariff act of August 5, 1909, and the regulations promulgated thereunder (T. D. 31695 of June 16, 1911), on refined asphalt and asphalt preparations manufactured by the Barber Asphalt Paving Co., of Philadelphia, Pa., with the use of imported crude asphalt. A special manufacturing record shall be kept, which shall show, in addition to the usual data, the weight of the refined asphalt and other materials used in the manufacture of each lot of asphalt preparation, the weight of the finished material, the weight of the waste incurred in the manufacture thereof, and the value of such waste, if any. A sworn statement from such manufacturing record, together with a sworn copy of the refining record for the month in which the refined asphalt used in the manufacture of the preparation was refined, showing the quantity of crude asphalt refined, the quantity of refined asphalt obtained, the quantity of waste, and the value of such waste, if any, shall be filed with each drawback entry. In liquidation, the quantity of imported crude asphalt which may be taken as a basis for the payment of drawback may equal the quantity of refined asphalt actually appearing in the exported preparation, with the addition of so much waste as is shown by the monthly refining record and the abstract from the special manufacturing record to have been incurred in refining and in the manufacture of the preparation exported, such allowance for waste to depend upon the value thereof. T. D. 32856 of October 12, 1912, with the exception of paragraph 3 thereof, which revokes former regulations covering the manufacture of asphalt preparations by this company, is hereby revoked. The sworn statement of the manufacturer, dated March 27, 1912, now on file in your office, shall be deemed to cover the manufacture of asphalt and asphalt preparations under this decision. All entries covering asphalt or asphalt preparations manufactured by the Barber Asphalt Paving Co. exported subsequent to February 1, 1912, shall be liquidated in accordance with the provisions of this decision. Respectfully, COLLECTOR OF CUSTOMS, New York. (T. D. 33156.) Drumheads. JAMES F. CURTIS, Appeal directed from decision of the Board of United States General Appraisers of December 31, 1912, Abstract 30933 (T. D. 33055), involving the classification of drumheads. TREASURY DEPARTMENT, February 6, 1913. SIR: I have to acknowledge the receipt of your letter of the 31st ultimo, relative to the decision of the Board of United States General Appraisers of December 31, 1912, Abstract 30933 (T. D. 33055), involving the classification of drumheads. In view of the importance of the issue, you are hereby requested to file, in the name of the Secretary of the Treasury, an application with the United States Court of Customs Appeals for a review of the said decision in accordance with subsection 29 of section 28 of the tariff act of August 5, 1909. Respectfully, JAMES F. CURTIS, ASSISTANT ATTORNEY GENERAL, New York. (T. D. 33157.) Customs regulations. Article 4 of the Customs Regulations of 1908 amended discontinuing certificate of inspection and last marine document. Collectors will include in certificate of freedom from indebtedness place of build, age, official number, etc., of vessels. TREASURY DEPARTMENT, February 6, 1913. To collectors of customs and others concerned: Article 4 of the Customs Regulations of 1908 is hereby amended by the addition of the following: Collectors of customs will discontinue the practice of forwarding to the Bureau of Navigation, Department of Commerce and Labor, copies of the current certificate of inspection and the last marine documents of vessels. The collector, in submitting his certificate of freedom from indebtedness on form 1330, will state the place of build, age, official number, the date and place of inspection or examination, the home port, and the name of the owner of the vessel. (92819-10.) FRANKLIN MACVEAGH, Secretary. (T. D. 33158.) White phosphorus matches. Foreign certificates of inspection for matches manufactured in Austria-Hungary to be waived. TREASURY DEPARTMENT, February 8, 1913. To collectors and other officers of the customs: It has been represented to this Government by the Government of Austria-Hungary that the laws of that country prohibit the use white or yellow phosphorus in the manufacture of matches. The department is therefore satisfied that matches from AustriaHungary may be admitted to entry without the production of certificates of official inspection, provided the other requirements of the regulations be complied with on entry and the appraiser shall state that the matches entered were found upon examination not to be white phosphorus matches. The production of such certificates upon the entry of matches manufactured in Austria-Hungary will therefore be waived. (92655-17.) FRANKLIN MACVEAGH, Secretary. (T. D. 33159-G. A. 7427.) Stained-glass windows. Stained or painted glass windows imported for presentation to a religious society are dutiable at 45 per cent ad valorem under paragraph 109, tariff act of 1909, and are not entitled to free entry under paragraph 716 as pictorial paintings on glass. United States General Appraisers, New York, February 5, 1913. In the matter of protests 519888, etc., of United States Express Co. et al. against the assessment of duty by the surveyor of customs at the port of Pittsburgh. Before Board 1 (SHARRETTS, MCCLELLAND, and CHAMBERLAIN, General Appraisers). SHARRETTS, General Appraiser: The merchandise in question, as established by the testimony of the witnesses, consists of stained or painted glass windows imported for presentation to St. Paul's Catholic Church at Butler, Pa. Evidence introduced at the trial in the case * * tends to show that these windows were stained and not painted, but that fact we do not deem material, inasmuch as paragraph 716 of the tariff act of 1909, relied upon by the protestants, provides for the free entry of all works of art ("except stained or painted window glass or stained or painted glass windows") "imported expressly for presentation to a national institution or incorporated religious society * * or other public institution." It is not contended that the merchandise is not works of art nor that it is not intended for presentation to a religious society or public institution. It is contended, however, in behalf of the Government, that the exception of "stained or painted window glass or stained or painted glass windows" from "works of art" excludes the merchandise in question from free entry under paragraph 716, and that the assessment of duty thereon by the collector at the rate of 45 per cent ad valorem under paragraph 109 of the act of 1909 was correct and his decision should be affirmed. A further fact that we do not regard as material is shown by the testimony of Rev. Patrick Collins, the rector of St. Paul's Church, namely, that prior shipments of glass windows intended for presentation to his church and entered under like conditions to those in the present case were assessed with duty at 45 per cent ad valorem, but that the duty was subsequently refunded. Glass windows that attain the dignity of works of art usually consist of a background of stained glass bearing pictorial biblical subjects painted thereon by hand with mineral colors made permanent by firing. Hence it is manifest that such works of art may be pictorial paintings on glass and, at the same time, stained-glass windows. Inasmuch, however, as the latter class of articles is excluded from the privilege of free entry, we are required to determine whether the pictorial paintings here in dispute are or are not stained or painted glass windows. If the answer is in the affirmative, then, regardless of whether they are works of art or whether imported for presentation to a church or not, they are subject to duty under paragraph 109. It has been suggested, not in this case, however, that biblical scenes painted on glass and intended to adorn a church as a memorial gift, although they may serve the purpose of admitting light and air, are pictorial paintings and not glass windows. The correctness of this conclusion, however, we do not concur in. If such a sash and glass is made to fit an opening in the wall and intended to become a permanent fixture of the edifice, not transferable from place to place, although protected with outside windows, it is, within the common understanding, a window, and we must resort to common understanding for the reason that such articles are rarely if ever dealt in at wholesale, but are ordered on specifications as to dimen sions and sketches of the subject desired. It is a matter of common knowledge that they are known as church windows. We find that the merchandise is stained or painted glass windows, and in accordance with the views herein expressed we overrule the protests and affirm the surveyor's decision in each case. (T. D. 33160.) Abstracts of decisions of the Board of General Appraisers. Board 1-Sharretts, McClelland, and Chamberlain. Board 2-Fischer, Howell, and Cooper. Board 8-Waite, Somerville, and Hay. BEFORE BOARD 1, FEBRUARY 4, 1913. No. 31230.-BEADED ARTICLES.-Protests 611425, etc., of American Bead Co. et al. (New York). Opinion by Sharretts, G. A. Handbags, necklaces, fans, chains, and other articles composed wholly or in chief value of beads held properly classified under paragraph 421, tariff act of 1909. Littauer v. United States (2 Ct. Cust. Appls., 314; T. D. 32050) followed. No. 31231.-PROTESTS OVERRULED.-Protests 549232, etc., of Marshall Field & Co. et al. and protests 512826, etc., of George C. Heimerdinger & Co. et al. (New York). Opinions by McClelland, G. A. Protests unsupported; overruled. No. 31232.-PROTESTS ABANDONED.-Protests 465661, etc., of Icy-Hot Bottle Co. (Cincinnati). Protests abandoned. BEFORE BOARD 2, FEBRUARY 4, 1913. No. 31233.-WIRE-WORKING MACHINES-MACHINE TOOLS.-Protests 649466, etc., of Spencer Wire Co. (Boston). Opinion by Fischer, G. A. Wire-drawing machines, power driven, held dutiable as machine tools under paragraph 197, tariff act of 1909, as claimed. Protests overruled as to wire-stranding machines classified under paragraph 199. No. 31234.-Lithographed PLACARDS, EMBOSSED.-Protests 586247, etc., of Wolf & Co. (Philadelphia). Opinion by Fischer, G. A. Lithographed placards with a surface effect in imitation of the texture of canvas or lining held not to be embossed under the provisions of paragraph 412, tariff act of 1909, as claimed. No. 31235.-BLOTTING PAPER.-Protests 601930, etc., of Kimpton, Harbottle & Haupt (New York). Opinion by Fischer, G. A. Blotting paper classified as paper with a surface design under paragraph 411, tariff act of 1909, held dutiable as paper not specially provided for (par. 415). No. 31236.-SLIPPERS EMBROIDERED WITH METAL THREADS.-Protest 668994 of G. W. Sheldon & Co. (New York). Opinion by Fischer, G. A. Slippers composed of silk and other materials, appliquéd or embroidered with metal threads, held properly classified under paragraph 179, tariff act of 1909. |