pliers of all kinds." The board, applying the rule of interpretation that the exception of a particular thing from general words proves that in the opinion of the lawgiver the thing excepted would be within the general clause had the exception not been made, expressed the opinion that the exception of "blacksmiths' tongs, surgical and dental instruments or parts thereof" proves that the framers of the tariff act classed blacksmiths' tongs, forceps, etc., together with nippers and pliers of all kinds. Following the decision cited, the department approves your practice of assessing duty upon nail or manicure nippers at the rate of 8 cents per pound and 40 per cent ad valorem under paragraph 198 of the tariff act. Respectfully, COLLECTOR OF CUSTOMS, Toledo, Ohio. JAMES F. CURTIS, (T. D. 33095.) Lead may be withdrawn from bonded smelting warehouses free of duty for use in the construction or repair of vessels or their machinery under T. D. 32956. TREASURY DEPARTMENT, January 15, 1913. SIR: The department is asked whether pig lead obtained from foreign bullion refined in bond in a bonded smelter or refinery may be withdrawn without payment of duty if intended to be manufactured into materials for use in the construction or repair of vessels. It is provided in section 24 of the tariff act of August 5, 1909, thatSaid lead [the product of bonded smelting warehouses] may be withdrawn for domestic consumption or transferred to a bonded customs warehouse and withdrawn therefrom upon the payment of the duties chargeable against it in that condition. However, section 5 of the Panama Canal act approved August 24, 1912, provided that All materials of foreign production which may be necessary for the construction or repair of vessels built in the United States and all such materials necessary for the building or repair of their machinery and all articles necessary for their outfit and equipment may be imported into the United States free of duty under such regulations as the Secretary of the Treasury may prescribe. Regulation 7 of the regulations prescribed under the latter provision of law (T. D. 32956) provides that- Materials for construction or repair of vessels, or of their machinery, and articles for outfit and equipment may be entered for warehouse, and if withdrawn within three years from the date of importation for use in such construction, repair, outfitting, or equipping will be entitled to entry free of duty upon such withdrawal. You are informed that under the said regulation lead may be withdrawn from a bonded smelting warehouse free of duty for the purposes in question, upon following the procedure prescribed in regulations 11, 12, and 13. Respectfully, (93000-12.) JAMES F. CURTIS, SURVEYOR OF CUSTOMS, Kansas City, Mo. (T. D. 33096.) Authority of the International Reassurance Co. (Ltd.) of Vienna, Austria, revoked. [Section of Surety Bonds Memorandum Circular No. 2.] TREASURY DEPARTMENT, January 13, 1913. To bond-approving officers of the United States and all others concerned: The International Reassurance Co. (Ltd.) of Vienna, Austria, has notified this department of its intention to discontinue its efforts in writing and reinsuring fidelity and surety bonds in the United States and has filed evidence with the department showing that it has neither written nor reinsured any such bonds or other contract of suretyship wherein the United States is a party of interest. The authority heretofore granted to this company as a reinsuring company by the Treasury Department on July 10, 1912, in accordance with the provisions of an act of Congress approved August 13, 1894 (28 Stats., pp. 279-280), as amended by an act of Congress approved March 23, 1910 (36 Stats., p. 241), is hereby revoked, and bond-approving officers should govern themselves accordingly. FRANKLIN MACVEAGH, Secretary. (T. D. 33097.) Drawback on ground land plaster. Drawback on ground land plaster manufactured by Deasy & Jones, of Red Beach, Me., from imported crude gypsum. TREASURY DEPARTMENT, January 16, 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 ground land plaster manufactured by Deasy & Jones, of Red Beach, Me., from imported crude gypsum. The allowance shall not exceed the quantity of ground land plaster exported. The sworn statement of the manufacturer, dated December 18, 1912, is transmitted herewith for filing in your office. Respectfully, COLLECTOR OF CUSTOMS, Boston, Mass. JAMES F. CURTIS, Assistant Secretary. (T. D. 33098.) Drawback on orchestrions. T. D. 32923 of November 9, 1912, extended to cover orchestrions manufactured by the Rudolph Wurlitzer Co., of Cincinnati, Ohio, at North Tonawanda, N. Y., with the use of various imported parts. TREASURY DEPARTMENT, January 17, 1913. SIR: The department's regulations of November 9, 1912 (T. D. 32923), providing for the payment of drawback on orchestrions manufactured by the Rudolph Wurlitzer Co., of Cincinnati, Ohio, with the use of various imported parts, are hereby extended to cover orchestrions manufactured by the same firm at North Tonawanda, N. Y., with the use of the various imported parts enumerated in their sworn statement, dated December 18, 1912, which is transmitted herewith for filing in your office. Respectfully, (96224.) JAMES F. CURTIS, COLLECTOR OF CUSTOMS, Niagara Falls, N. Y. (T. D. 33099.) Plant quarantine act. Particular attention called to the requirement for certificates of inspection, especially for nursery stock from Great Britain. TREASURY DEPARTMENT, January 17, 1913. To collectors and other officers of the customs: The Secretary of Agriculture states that as the result of reports on imported nursery stock received from the State inspectors it develops that a considerable quantity of such stock is arriving from Great Britain, the containers of which do not bear a copy of the foreign certificate of inspection, as required in regulation 6 of the regulations of the Secretary of Agriculture under the plant quarantine act of 20, 1912, published in T. D. 33071 of January 8, 1913. In accordance with a suggestion of the Secretary of Agriculture, your attention is called to this requirement of the said regulations, and you are instructed to take particular care to secure compliance therewith, especially with reference to nursery stock coming from Great Britain. (92655-19.) JAMES F. CURTIS, Acting Secretary. (T. D. 33100.) Drawback on collapsible tubes of library paste. Drawback on collapsible tubes of library paste and on library paste manufactured by S. S. Stafford (Inc.), of New York, N. Y., with the use of imported tubes and dextrin. TREASURY DEPARTMENT, January 18, 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 collapsible tubes of library paste and on library paste manufactured by S. S. Stafford (Inc.), of New York, N. Y., with the use of imported tubes and dextrin. The allowance shall not exceed one imported tube to each collapsible tube of library paste exported and the quantity of imported dextrin actually appearing in the library paste exported, as indicated by the manufacturers' sworn statement, dated December 20, 1912, which is transmitted herewith for filing in your office. Respectfully, COLLECTOR OF CUSTOMS, New York. (T. D. 33101.) JAMES F. CURTIS, Drawback on coated steel pipe. Drawback on coated steel pipe manufactured by the East Jersey Pipe Co., of Paterson, N. J., with the use of imported burlap. TREASURY DEPARTMENT, January 18, 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 asphalt and burlap coated steel pipe manufactured by the East Jersey Pipe Co., of Paterson, N. J., with the use of imported burlap. A special manufacturing record shall be kept, which shall show, in addition to the usual data, the diameter and length of each lot of pipe manufactured and the yards of burlap used in the manufacture thereof. An abstract from such manufacturing record shall be filed with each drawback entry. The allowance shall not exceed the quantity of imported burlap appearing in the exported pipe, as shown by the abstract from the manufacturing record. The sworn statement of the manufacturer, dated December 4, 1912, is transmitted herewith for filing in your office. Invoices covering shipments from Adda, Gold Coast, Africa, to be accepted when certified in accordance with section 2844, Revised Statutes. TREASURY DEPARTMENT, January 18, 1913. SIR: The department is in receipt of a letter from the Secretary of State advising that, in view of the inaccessibility of Adda, Gold Coast, Africa, to an American consular officer, he is of the opinion that invoices covering shipments from that port to the United States may properly be accepted when certified in accordance with the provisions of section 2844 of the Revised Statutes. Accordingly, you are hereby authorized to accept invoices covering shipments from that port when so certified. Respectfully, COLLECTOR OF CUSTOMS, New York. (T. D. 33103). JAMES F. CURTIS, Drawback on dipped dates and pitted stuffed dates. Drawback on dipped dates and pitted stuffed dates manufactured by the Cresca Co., of New York, N. Y., with the use of imported dates, walnuts, and almonds. TREASURY DEPARTMENT, January 18, 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 dipped dates and pitted stuffed dates manufactured by the Cresca Co., of New York, N. Y., with the use of imported dates, walnuts, and almonds in the manner set forth in their sworn statement and schedule, dated December 27, 1912, which is transmitted herewith for filing in your office. The allowance shall not exceed the imported materials used in the manufacture of the various articles as shown by the sworn statement and schedule above referred to. Appeal directed from decision of Board of United States General Appraisers of December 27, 1912, Abstract 30903 (T. D. 33055), involving the legality of certain drayage charges. TREASURY DEPARTMENT, January 20, 1913. SIR: I have the honor to acknowledge the receipt of your letter of the 10th instant, in relation to the decision of the Board of United States General Appraisers of December 27, 1912, Abstract 30903 (T. D. 33055), involving the legality of certain drayage charges at the port of Baltimore, Md., 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 |