(T. D. 33057.)

Drawback on electric flatirons.

Drawback on electric flatirons manufactured by the Chicago Flexible Shaft Co., of Chicago, Ill., with the use of imported hardwood General Electric plugs.

TREASURY DEPARTMENT, January 2, 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 electric flatirons manufactured by the Chicago Flexible Shaft Co., of Chicago, Ill., with the use of imported hardwood General Electric plugs.

The allowance shall not exceed one hardwood General Electric plug to each flatiron exported.

The sworn statement of the manufacturer, dated December 18, 1912, is transmitted herewith for filing in your office.

Mill buttings and deal ends dutiable as waste at the rate of 10 per cent ad valorem under paragraph 479, tariff act of 1909.

TREASURY DEPARTMENT, January 3, 1913.

SIR; I have to acknowledge the receipt of your letter of the 25th ultimo, in which you invite attention to the decision of the Board of United States General Appraisers of November 7, 1912, Abstract 30436 (T. D. 32926), involving the classification of pieces of sawed wood known as "mill buttings" and "deal ends," imported through your port.

Duty was assessed upon the merchandise at the rate of $1.25 per 1,000 feet, board measure, under paragraph 201 of the tariff act, as lumber. The importers in their protest claimed that the merchandise was properly dutiable at the rate of 10 per cent ad valorem as waste under paragraph 479 of the said act.

It appears from the testimony that the pieces were used in the making of boxes. The board, while expressing the opinion that this use does not justify any different conclusion from that reached in G. A. 6573 (T. D. 28070), holding similar merchandise to be free of duty as firewood under paragraph 712 of the tariff act, overruled the protest on the ground that there was no claim made in the protest under said paragraph 712.

You report that merchandise of the character mentioned is purchased by importers at a certain price per 1,000 feet board measure,

the quantity, however, being ascertained by weight on the basis of 2,800 pounds to the 1,000 feet, and that the wood is imported for the purpose of using the same in the making of boxes; that the waste in such remanufacture is about 40 per cent, and that while this waste is burned under the boilers of the remanufacturing plant, the wood is not imported for, nor in a strict sense used, as firewood, the price of the wood being from two to three times the price of firewood of similar quality.

The board, in its decision of March 11, 1909, Abstract 20818 (T. D. 29629), sustained a protest claiming that certain mill buttings or deal ends were free of duty as pulp wood or firewood, under paragraph 699 of the tariff act of July 24, 1897. In that decision, however, the board found that the wood was imported for the purpose of using such of the deal ends or mill buttings as might be suitable in the manufacture of box shooks; that such use was experimental and exceptional, and that the waste resulting from such effort was shown to amount to about 70 per cent.

Upon a review of the facts as presented by you and of the various decisions cited, the department is of the opinion that mill buttings and deal ends of the character described are not entitled to admission free of duty under paragraph 712 of the tariff act, but are properly dutiable at the rate of 10 per cent ad valorem as waste not specially provided for, under paragraph 479 of the tariff act of August 5, 1909. JAMES F. CURTIS, Assistant Secretary.

Respectfully,
(64166.)

COLLECTOR OF CUSTOMS, Marquette, Mich.

(T. D. 33059.)

Drawback on silk fabrics.

Drawback on silk fabrics manufactured by the Stewart Silk Co., of New York, N. Y., with the use of imported spun silk or schappe.

TREASURY DEPARTMENT, January 3, 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 silk fabrics known as quality 2308 and quality 2426, manufactured by the Stewart Silk Co., of New York, with the use of imported spun silk or schappe.

In liquidation, the quantity of imported spun silk or schappe which may be taken as a basis for payment of drawback may equal that claimed in the drawback entry, provided it shall not exceed the quantity used as shown by the sworn statement of the manufacturer, dated November 26, 1912, which is transmitted herewith for filing in your office.

Supplemental sworn statements may be filed covering additional fabrics manufactured by the above-named firm, and upon verification thereof drawback may be allowed under this decision.

Drawback on safety-razor blades, finished and unfinished, manufactured by the Gillette Safety Razor Co., of Boston, Mass., with the use of imported Swedish and English ribbon steel.-T. D. 29217 of August 19, 1908, revoked.

TREASURY DEPARTMENT, January 3, 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 safety-razor blades, finished and unfinished, manufactured by the Gillette Safety Razor Co., of Boston, Mass., with the use of imported Swedish and English ribbon steel.

A special manufacturing record shall be kept showing in addition to the usual data the weight of the imported ribbon steel used, the number and net weight of the finished and unfinished blades, both polished and unpolished, stated separately, the weight of the waste, and the value of such waste. An abstract from such manufacturing record shall be filed with each drawback entry.

The allowance may equal the quantity of imported ribbon steel used, as shown by the abstract from the manufacturing record, the allowance for waste to be reduced according to the number of pounds of the imported material which the value of such waste will replace. The sworn statement of the manufacturer, dated October 4, 1912, is transmitted herewith for filing in your office.

T. D. 29217 of August 19, 1908, is hereby revoked.
JAMES F. CURTIS,

Respectfully,

(53760.)

COLLECTOR OF CUSTOMS, Boston, Mass.

(T. D. 33061.)

Assistant Secretary.

Authority of Empire State Surety Co. revoked.

The insurance commissioner of the State of New York, acting under an order of the Supreme Court of that State, serves notice that all claims against The Empire State Surety Co. of New York must be filed on or before February 25, 1913.

TREASURY DEPARTMENT, January 4, 1913. To collectors of customs and internal revenue and others concerned: Attention is invited to Department Circular No. 44 of September 16, 1912, revoking the authority of The Empire State Surety Co., and asking all officers of the United States having knowledge of any

existing claim against the said company to communicate that fact to the Secretary of the Treasury.

The appended notice from the superintendent of insurance of the State of New York makes it necessary to report any claim of the United States immediately to this department.

SHERMAN ALLEN, Assistant Secretary.

STATE OF NEW YORK, INSURANCE DEPARTMENT.

In the liquidation of The Empire State Surety Company, of New York.

To the creditors and stockholders and all other persons interested in the affairs of The Empire State Surety Company:

Notice is hereby given:

I. That the undersigned, William T. Emmet, as superintendent of insurance of the State of New York, has been directed, by order of the supreme court, this day made and entered in the office of the clerk of the county of New York, to take possession of the property and liquidate the business of The Empire State Surety Co., pursuant to the provisions of section 63 of the insurance law; and that the undersigned has, pursuant to said section, duly appointed Frederic G. Dunham, a special deputy superintendent of insurance, as his agent to liquidate the business of the said corporation.

II. That all persons having any unsatisfied claim or demand of any character against the said The Empire State Surety Co. are hereby required to file a written statement thereof, verified under oath, with the said Frederic G. Dunham, special deputy superintendent of insurance in charge of the liquidation of said company, at his office, No. 84 William Street, Borough of Manhattan, city of New York, on or before the 25th day of February, 1913.

III. That all stockholders of said company are hereby required to file the respective certificates of stock held by them with the said Frederic G. Dunham, special deputy superintendent of insurance, at his said office on or before the said 25th day of February, 1913. Proper receipts therefor will be given.

IV. That the claims presented against the said company will be determined, the creditors of the company paid, and its assets distributed without other or further notice to persons failing to comply with the above directions.

V. That all communications relating to the said company should be addressed to the said Frederic G. Dunham, special deputy superintendent of insurance, at his said office, No. 84 William Street, Borough of Manhattan, city of New York.

Dated New York City, December 16, 1912.

(T. D. 33062.)

WILLIAM T. EMMET, Superintendent of Insurance.

Drawback on sugars and sirups.

TREASURY DEPARTMENT, January 3, 1913.

To collectors of customs and others concerned:

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 the exportation of hard and soft refined

sugars and sirups manufactured from imported full-duty raw sugars, Cuban raw sugars, and Philippine raw sugars upon which duty has been paid either wholly or in combination with free imported raw sugars or raw sugars of domestic origin, subject to the following special regulations:

(1) Refinery records. The raw stock records shall identify each lot or cargo of sugar used in the production of refined sugar and sirup on which drawback is to be claimed by import entry number, date of importation, vessel by which imported, country of origin, refiner's raw lot number, number and character of packages, settlement weight in pounds avoirdupois, and polarization. (Government and settlement tests.)

(2) The melt records shall show the date of melting, the number of pounds of each lot of raw sugar melted, the full analysis at melting, and what sugars were washed.

(3) There shall also be kept a daily record of final products boiled, which shall show the date of the melt, the date of boiling, magma filling serial number, number of vacuum pan or crystallizer filling, date worked off, and sirup filling serial number.

(4) The sirup stock records shall show the date of boiling, period of melt, sirup filling serial number, number of barrels in filling, magma filling serial number, quantity of sirup, its disposition, in tanks or barrels, and the refinery serial production number.

(5) The refined sugar stock records shall show refinery serial production number, period of melt, date of production, grade of sugar produced, its polarization, number and kind of packages, and the net weight.

(6) Abstract from refinery records.-A sworn abstract from the foregoing records in the form following, covering manufacturing periods of not more than 90 days, shall be filed, where drawback is to be claimed on any part of the refined sugar or sirup produced during such period, by each refiner at the port of New York, except as to refineries located in California, Louisiana, Porto Rico, or Hawaii, in which case the abstracts shall be filed respectively at San Francisco, New Orleans, San Juan, and Honolulu. The collectors at the ports mentioned shall keep a full and complete record of the quantities of refined sugars and sirups shown by these abstracts. and by the records of importations of raw sugars to be entitled to drawback on exportation and shall issue certificates accordingly, for use at other ports where exportations are made of such refined sugars and sirups, and shall debit such records with the quantities. thus transferred to other ports. The abstracts filed by each refinery shall be consecutively numbered and shall be signed and sworn to by the head refiner or superintendent or his first assistant.