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no dispute as to a majority of the board being regularly appointed, and the presumption is that all were regularly appointed.

The statement in the affidavit of William Dallas that he saw the samples submitted to the board and that they were not sealed is inconsequential. He does not say that they were not sealed when transmitted to the board, but that they were not sealed when he saw them. Let it be conceded that the law in question is harsh, drastic, and unilateral, it certainly can not be criticized for ambiguity. There is no doubt as to its meaning; if doubt existed it has been set at rest by the Circuit Court of Appeals for this circuit. The complainants have shown great ingenuity in delaying the action of the law, and if their tea is destroyed they have only themselves to blame. The courts can not aid them, but it is by no means certain that, even at this late day, they may not be permitted to remove their tea by proper application to executive officers of the Government.

The motion for an injunction is denied.

(T. D. 33580.)

Drawback on towels.

Drawback on union huck towels manufactured by the Lowell Textile Co., of North Chelmsford, Mass., with the use of imported bleached and unbleached flax yarn in conjunction with domestic materials.

TREASURY DEPARTMENT, June 25, 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 union huck towels manufactured by the Lowell Textile Co., of North Chelmsford, Mass., with the use of imported bleached and unbleached flax yarn in conjunction with domestic materials.

A manufacturing record shall be kept, which will show, in addition to the usual data, the quantity of imported flax yarn used in the manufacture of each lot of towels for exportation with benefit of drawback, the number of towels of each size and style produced, the quantity of waste, the value of such waste, and the value of the imported material used. An abstract from such manufacturing record shall be filed with each drawback entry.

The allowance shall not exceed the quantity of imported flax yarn used in the manufacture of the exported towels as shown by the abstract from the manufacturing record, the allowance to be reduced according to the quantity of imported material which will be replaced by the value of the waste.

The sworn statement of the manufacturers, dated May 26, 1913, is transmitted herewith for filing in your office.

Respectfully,
(98160.)

COLLECTOR OF CUSTOMS, Boston, Mass.

JAMES F. CURTIS,
Assistant Secretary.

(T. D. 33581.)

Drawback on arsenate of lead.

Drawback on arsenate of lead manufactured by the Merrimac Chemical Co., of North Woburn, Mass., with the use of imported pig lead in conjunction with domestic materials.—T. D. 27341 of May 14, 1906, revoked.

TREASURY DEPARTMENT, June 25, 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 arsenate of lead in paste form and arsenate of lead in dry form, manufactured by the Merrimac Chemical Co., of North Woburn, Mass., with the use of imported pig lead in conjunction with domestic materials.

The allowance shall not exceed the quantity of imported lead used in the manufacture of the exported arsenate of lead, as shown by the sworn statement of the manufacturers, dated June 12, 1913, which is transmitted herewith for filing in your office.

T. D. 27341 of May 14, 1906, is hereby revoked.

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T. D. 32972 of November 26, 1912, extended to cover prepared talcum powder designated as "Eutaska," manufactured by the Andrew Jergens Co., of Cincinnati, Ohio, with the use of imported talcum powder in conjunction with domestic ingredients.

TREASURY DEPARTMENT, June 25, 1913. SIR: The department's regulations of November 26, 1912 (T. D. 32972), providing for the payment of drawback on prepared talcum powder manufactured by the Andrew Jergens Co., of Cincinnati, Ohio, with the use of imported talcum powder in conjunction with domestic ingredients, are hereby extended to cover the brand of prepared talcum powder manufactured by the said firm designated as "Eutaska."

T. D. 32972 of November 26, 1912, is hereby amended to provide for the filing of supplemental sworn schedules covering other brands of prepared talcum powder manufactured by the Andrew Jergens Co., and upon verification of such schedules drawback may be allowed on the brands of prepared talcum powder covered thereby. Respectfully, JAMES F. CURTIS, Assistant Secretary.

(92333.)

COLLECTOR OF CUSTOMS, New York.

(T. D. 33583.)

Dutiable value-Commissions.

Appeal directed from the decision of the Board of United States General Appraisers of June 7, 1913, Abstract 32681 (T. D. 33511), involving the question of the correct value as the basis for the liquidation of entries.

TREASURY DEPARTMENT, June 25, 1913.

SIR: I have to acknowledge the receipt of your letter of the 20th instant in regard to the decision of the Board of United States General Appraisers of the 7th instant, Abstract 32681 (T. D. 33511), involving the question of the correct value as the basis for the liquidation of the entry covering the merchandise the subject of the board's decision.

In view of the importance of the issue and in accordance with your recommendation, you are hereby authorized 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 the provisions of subsection 29 of section 28 of the tariff act of August 5, 1909.

Respectfully,
(95478.)

JAMES F. CURTIS,
Assistant Secretary.

ASSISTANT ATTORNEY GENERAL, New York.

(T. D. 33584.)

Drawback on barrel heads.

Drawback on barrel heads manufactured by Richard Hamilton, of Rahway, N. J., with the use of imported lumber.

TREASURY DEPARTMENT, June 26, 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 barrel heads manufactured by Richard Hamilton of Rahway, N. J., with the use of imported lumber.

A manufacturing record shall be kept, which will show, in addition to the usual data, the quantity of imported lumber used in the manufacture of each lot of barrel heads for exportation with the benefit of drawback, the quantity of each size of barrel heads produced, the quantity of waste incurred, the value of such waste, if any, and the value of imported material used. An abstract from such manufacturing record shall be filed with each drawback entry.

The allowance shall not exceed the quantity of lumber used in the manufacture of the barrel heads exported, as shown by the abstract

from the manufacturing record, the allowance to be reduced according to the value of the waste, if any.

The sworn statement of the manufacturer, dated May 20, 1913, is transmitted herewith for filing in your office.

Respectfully,
(98125.)

COLLECTOR OF CUSTOMS, New York

JAMES F. CURTIS,

Assistant Secretary.

(T. D. 33585.)

Common carrier.

Approving bond of the Border Line Transportation Co. as a common carrier for the transportation of dutiable merchandise and for the lading and unlading of bonded goods under the act approved February 13, 1911.

TREASURY DEPARTMENT, June 27, 1913. SIR: The department has received your letter of the 16th instant, with which was inclosed a bond of the Border Line Transportation Co. as a common carrier for the transportation of dutiable merchandise and for the lading and unlading of bonded goods under the act of February 13, 1911.

The bond has been approved, and one copy thereof is inclosed herewith to be placed upon the files of your office.

Respectfully,
(99321.)

JAMES F. CURTIS,
Assistant Secretary.

COLLECTOR OF CUSTOMS, Port Townsend, Wash.

(T. D. 33586.)

Common carrier.

Discontinuance of the bonded route of the Philadelphia and Gulf Steamship Co.

TREASURY DEPARTMENT, June 27, 1913.

SIR: The department has received your letter of the 23d instant, wherein you state that the affairs of the Philadelphia and Gulf Steamship Co., bonded as a common carrier for the transportation of dutiable merchandise under bond approved June 25, 1909, copy of which is on file in your office, are in the hands of a receiver.

The discontinuance of the bonded route of the company named is hereby authorized, and you are instructed to note the fact and date upon the copy of the bond of said company approved, as above

stated, June 25, 1909, now in your possession, and retain the same without cancellation to meet any liability which may have accrued thereunder.

Respectfully,
(66632.)

JAMES F. CURTIS,
Assistant Secretary.

COLLECTOR OF CUSTOMS, Philadelphia, Pa.

(T. D. 33587-G. A. 7473.)

Imitation pearl beads.

Merchandise claimed by the importers to be dutiable at 20 per cent ad valorem under paragraph 449, tariff act of 1909, as imitation precious stones, including pearls and parts thereof, for use in the manufacture of jewelry, is properly dutiable under paragraph 421 as imitation pearl beads at 35 per cent ad valorem.-United States v. American Bead Co. (3 Ct. Cust. Appls., 509; T. D. 33166), United States v. American Express Co. (147 Fed., 894; T. D. 25808), and G. A. 7155 (T. D. 31234) distinguished.

United States General Appraisers, New York, June 23, 1913.

In the matter of protests 451974, etc., of Albert Lorsch & Co. et al. against the assessment of duty by the collector of customs at the port of New York.

Before Board 1 (MCCLELLAND and SULLIVAN, General Appraisers).

SULLIVAN, General Appraiser: These protests are directed against the assessment of duty at 35 per cent ad valorem under paragraph 421 of the tariff act of 1909 on certain merchandise returned by the appraiser as imitation pearl beads not threaded or strung, which are specially provided for in said paragraph. It is claimed by the importers that the merchandise is dutiable at 20 per cent ad valorem under paragraph 449 as imitation precious stones, including pearls and parts thereof, for use in the manufacture of jewelry.

The testimony is voluminous. At the first hearing all the evidence introduced was by the importers, and the board having rendered an opinion sustaining the protests, the Government filed a petition for rehearing, which was granted, and additional testimony taken.

The exhibits and illustrative exhibits introduced in evidence disclose that the merchandise consists of beads strung and unstrung in imitation of pearls, which are used for various purposes-necklaces, brooches, and, in the cheaper quality, for embroidery. The evidence. shows that they may be strung on wires; they may have one or two holes; and are known in the trade as beads.

The fact sought to be proven is whether or not the merchandise should be classified as beads under paragraph 421 or imitation precious stones, including pearls and parts thereof, for use in the manufacture of jewelry under paragraph 449 of the tariff act.

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