his friends. This was held to be free of duty under the paragraph quoted. It was stated: The publisher doubtless expected by its distribution to promote the sale of his codliver oil by enlightening those who might read it in regard to the valuable properties of that article. This circumstance, however, is not material. The books were imported for gratuitous private circulation, and, if this was done in the effort to accomplish some ulterior object of interest to the publisher, the statute does not condemn it or make it in any sense a test of the dutiable character of the books. The present publication is in all essentials similar to that there under consideration, and with this decision before it, and attention having been drawn to it in the Notes on Tariff Revision (pp. 670, 671), Congress reenacted this portion of the paragraph in the terms employed in the act of 1894. This is a legislative recognition of the judicial interpretation previously given to the enactment. Yet But it is urged in this case as a reason why the books are not entitled to free entry that the publication is limited to publications of an individual, and it is pointed out that the word "individual" is sometimes construed to mean a single person, as a man or woman. numerous decisions have been given, and are referred to in the brief of the Government, in which the word "individual" used in the statute has been held to include corporations and partnerships, as, for instance, a Massachusetts statute which provided that no abatement should be made of the taxes assessed on any individual until he should have filed a list under oath, was held to have included under the term individual both natural persons and corporations. Otis v. Inhabitants of Ware (74 Mass., 509). So, in construing a statute of Mississippi, which levied an ad valorem tax of one-fourth of 1 per cent on all money loaned on interest by individuals, it was held that the term included natural persons and foreign banks or corporations as distinguished from banks incorporated under the laws of Mississippi. This is a case which we think strongly in point here, as it would seem that the word "individuals" here employed was used to distinguish between the classes entitled to introduce their publications free. This brief paragraph provides for three classes of publications— publications issued for their subscribers or exchanges by scientific and literary associations or academies, public documents issued by foreign governments, and publications of individuals intended for gratuitous private circulation. It seems reasonably clear that the word "individuals" as here employed was intended to differentiate between publications of those other than literary associations or academies and of foreign governments and to include under the term individuals all others. Other cases might be cited. The subject is summed up in 22 Cyc., 494, under the term “individual," where, after citing that as a noun it means one distinct being, a single one, and when spoken of the human kind it means one man or one woman, the paragraph concludes: "As used in statutes relative to taxation the term applies equally to corporations and individuals." We think this contention of the Government should be overruled The decision of the board is affirmed. (T. D. 33171.) System of numerical symbols for designating disbursing officers. TREASURY DEPARTMENT, February 7, 1913. To collectors and surveyors of customs and others concerned: A system of numerical symbols for designating disbursing officers has been devised for use in connection with disbursing officers' checks. A number has been assigned to each disbursing officer, which number is to be printed, stamped, or written in the lower right-hand corner of each check. All disbursing officers are being supplied with new checks, and so far as possible each officer's numerical symbol is printed on the checks furnished him. Each numerical symbol is composed of five digits. The first digit represents the department; the second a class of service in the department; and the three remaining digits, 001 to 999, represent individual officers serving in a particular department and class. Collectors and surveyors of customs may serve under two or more departments and in different capacities. It has therefore been necessary to assign several numbers to each of such officers, as follows: For a regular disbursing account as collector of customs under the Treasury Department a number in the 12,000 class is assigned. For a special deposit account under the same department a number in the 13,000 class is assigned. For disbursements under the Department of Commerce and Labor a number in the 82,000 class is assigned, and for special deposit under the same department a number in the 83,000 class is assigned. For officers having special deposit accounts for sales of food samples under the Department of Agriculture a number in the 76,000 class is assigned. A certain officer will have the same individual number in each of these classes; as, for example, 12,010, 13,010, 82,010, 83,010, 76,010, the first two digits indicating the class of service. In case of officers serving as special disbursing officers of the Treasury Department for the Revenue-Cutter Service, Public Health Service, etc., a number in the 19,000 class is assigned. The individual number in this class, however, will ordinarily not be the same as the individual number in the other classes. Numbers under the first six classes enumerated have been assigned to all collectors and surveyors of customs. Numbers in the 19,000 class have been assigned to only those collectors who have been designated as special disbursing officers. Each officer will be supplied with a separate check book with separate numerical symbols printed thereon for each class under which he has sufficient business to justify a separate book. Every officer will be supplied with checks in the 12,000 series. If an officer has occasion to issue a check under a class for which no separate series of checks has been provided he should use a check from one of the other classes, being careful to change the numerical symbol to correspond with the class under which the check is to be issued. Great care should be exercised in all cases to place the correct numerical symbol on each check, for the reason that checks will be tabulated and charged to accounts in the Treasurer's Office in accordance with the numerical symbols. A separate set of numbers is assigned to each individual serving as a disbursing officer. A collector or surveyor, therefore, should not use checks bearing the number of another individual without erasing that number and inserting his own. No officer shall issue a check without having his individual numerical symbol of the proper class printed, stamped, or written thereon. (98011.) R. O. BAILEY, Assistant Secretary. (T. D. 33172.) Drawback on medicinal preparations. T. D. 32335 of March 26, 1912, extended to cover medicinal preparations manufactured by the United Drug Co. (United Laboratories Co.) with the use of domestic taxpaid alcohol in the manner described in their sworn statement of January 15, 1913. TREASURY DEPARTMENT, February 10, 1913. SIR: The department's regulations of March 26, 1912 (T. D. 32335), providing for the payment of drawback on Rexall remedies manufactured by the United Drug Co. (United Laboratories Co.), of Boston, Mass., with the use of domestic tax-paid alcohol, are hereby extended, so far as applicable, to cover additional medicinal preparations manufactured by the same company with the use of domestic taxpaid alcohol in the manner described in their sworn statement, dated January 15, 1913, which is transmitted herewith for filing in your office. The said regulations are also amended to permit the filing of supplemental sworn schedules covering the manufacture of medicinal preparations by this company with the use of domestic tax-paid alcohol, and upon verification of such schedules drawback may be allowed thereunder. Respectfully, COLLECTOR OF CUSTOMS, Boston, Mass. JAMES F. CURTIS, (T. D. 33173.) Drawback on chewing gum. Drawback on chewing gum designated as "O. K. Perfect" and "Fruits and Flowers" manufactured by the Sen-Sen Chiclet Co., of Portland, Me., with the use of imported gum chicle and refined sugar made from imported raw sugar. TREASURY DEPARTMENT, February 10, 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 chewing gum designated as "O. K. Perfect" and "Fruits and Flowers," manufactured by the Sen-Sen Chiclet Co., of Portland, Me., with the use of imported gum chicle. and refined sugar made from imported raw sugar. In liquidation, the quantity of imported gum chicle which may be taken as a basis for the payment of drawback, and the quantity of refined sugar which may be taken as a basis for determining the quantity of imported raw sugar represented in the completed article, may equal that appearing in the exported gum, as shown by the chemical analysis made by the appraiser's office at your port. The sworn statement of the manufacturer, dated December 4, 1912. is transmitted herewith for filing in your office. T. D. 32142 of January 11, 1912, extended to cover "Jewel Brand Old English Peppermint" chewing gum manufactured by the Wm. Wrigley, jr., Co., with the use of imported sugar and gum chicle and amended to permit the filing of supplemental sworn schedules. TREASURY DEPARTMENT, February 10, 1913. SIR: The department's regulations of January 11, 1912 (T. D. 32142), providing for the payment of drawback on chewing gum manufactured by the Wm. Wrigley, jr., Co., of Chicago, Ill., with the use of imported sugar and gum chicle, are hereby extended to cover chewing gum designated as "Jewel Brand Old English Peppermint" manufactured by the same company with the use of imported sugar and gum chicle. The sworn statement of the manufacturer, dated January 27, 1913, is transmitted herewith for filing in your office. The said regulations are also amended to permit the filing of supplemental sworn schedules covering the manufacture of chewing 75044-VOL 24-13-13 gum, and upon verification of such schedules drawback may be allowed thereunder. Respectfully, COLLECTOR OF CUSTOMS, New York. (T. D. 33175.) Seed-importation act. JAMES F. CURTIS, Assistant Secretary. Regulations of the Secretary of the Treasury and Secretary of Agriculture under the seed-importation act approved August 24, 1912. TREASURY DEPARTMENT, February 11, 1913. To officers of the customs and others concerned: The appended copy of the act approved August 24, 1912, entitled "An act to regulate foreign commerce by prohibiting the admission into the United States of certain adulterated grain and seeds unfit for seeding purposes" and the regulations of the Secretary of Agriculture thereunder are published for the information and guidance of officers of the customs and others concerned. Customs officers will be governed by the following regulations: REGULATIONS. Drawing of samples. 1. The collector of customs shall draw and forward for examination when so requested by the Secretary of Agriculture or his representative samples of the seeds enumerated in the act which are offered for import, and shall immediately notify the consignee that samples have been drawn and forwarded and that the remainder of the shipment must be held intact pending a decision of the Secretary of Agriculture in the matter. Delivery under bond. 2. The collector of customs may deliver to the consignee shipments which have been sampled on the execution of a bond in a penal sum equal to the invoice value of the seeds, together with the duty thereon, if any, conditioned upon the redelivery thereof to the collector when demanded by him for any reason within 30 days from the date of entry. Form Cat. No. 3393 may be slightly modified and used for this bond, and should be drawn to cover also any recleaning that may become necessary. Release or recleaning of shipment. 3. If the Secretary of Agriculture shall inform the collector that the seeds are not in violation of the said act, the collector shall no longer detain the shipment under that act, but if the seeds are found |