entry of vessels, and for other purposes," in which provision is made for the issuance of special licenses to lade or unlade imported merchandise in bond at night, Sundays, and holidays, and for the collection from the master, owner, agent, or consignee of the compensation to be paid to the several customs officers and employees entitled thereto according to the rates fixed by the Secretary of the Treasury, you are advised that, under the decision of the Comptroller of the Treasury and the ruling of the department, funds for these services must be collected from the parties in interest and deposited to the credit of the Treasurer of the United States as a special fund on account of "Night services of customs officers and employees," under the act of February 13, 1911. To obtain funds for the payment of these expenses, there must be forwarded immediately on the deposit of the funds a special estimate under the heading "Night services for lading and unlading vessels, special fund," the amount deemed to be necessary to pay for such services, showing, however, on the estimate that the money has been actually collected and deposited, and giving the number of the certificate of deposit. Advances will be made on such estimates from the special funds so deposited, but no advance can be made from the appropriation "Collecting the revenue from customs," because that appropriation is not available for the payment of such expenses. FRANKLIN MACVEAGH, Secretary. (T. D. 31824.) Silk noils. Silk noils, whether combed or uncombed, dutiable under paragraph 396, tariff act 1909, at the rate of 35 cents per pound. TREASURY DEPARTMENT, August 18, 1911. SIR: Referring to your letter of May 25, 1911, and previous correspondence in regard to the classification of silk noils, I have to advise you that after a careful consideration of this matter the department is of the opinion that silk noils, whether the noils are combed or uncombed, are properly dutiable under paragraph 396 of the tariff act as silk partially manufactured at the rate of 35 cents per pound, and you are accordingly directed, 30 days from the date hereof, to assess duty upon such merchandise at this rate. Respectfully, (84034.) COLLECTOR OF CUSTOMS, New York. JAMES F. CURTIS, (T. D. 31825.) Tissue-paper fans. Appeal directed from the decision of the Board of United States General Appraiser of August 2, 1911, Abstract 26241 (T. D. 31804), involving the classification of fans made of tissue paper. TREASURY DEPARTMENT, August 19, 1911. SIR: The department is in receipt of your letter of the 7th instant, inviting attention to the decision of the Board of United States General Appraisers of August 2, 1911, Abstract 26241 (T. D. 31804), wherein it was held that certain fans made of tissue paper, which were assessed with duty as manufactures of tissue paper under paragraph 410 of the tariff act of 1909, were properly dutiable as manufactures of paper not specially provided for under paragraph 420 of the said act. 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 the provisions of subsection 29 of section 28 of the said tariff act of 1909. Respectfully, Mr. WM. L. WEMPLE, Assistant Attorney General, New York. (T. D. 31826.) Metal hoes. JAMES F. CURTIS, Appeal directed from the decision of the Board of United States General Appraisers of July 6, 1911, G. A. 7243 (T. D. 31740), involving the classification of certain hoes made by the forging process and ground. TREASURY DEPARTMENT, August 19, 1911. SIR: The department is in receipt of your letter of the 26th ultimo, inviting attention to the decision of the Board of United States General Appraisers of July 6, 1911, G. A. 7243 (T. D. 31740), wherein it was held that certain hoes made by the forging process and then ground on a grindstone, which were assessed with duty at 45 per cent ad valorem as manufactures of metal under paragraph 199 of the tariff act of 1909, were properly dutiable at 30 per cent ad valorem as forgings under paragraph 123 of the said act. 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 the provisions of subsection 29 of section 28 of said tariff act of 1909. Respectfully, Mr. WM. L. WEMPLE, JAMES F. CURTIS, Assistant Secretary. Assistant Attorney General, New York. (T. D. 31827.) Drawback-Documents. Certification of documents for drawback purposes. TREASURY DEPARTMENT, August 21, 1911. SIR: It is provided in the revised drawback regulations (T. D. 31695) of June 16, 1911). article 11, that the documents filed as evidence of the authority of the officer of the corporation signing as proprietor may be certified by the secretary of the corporation before a notary public or other officer having a seal. The department perceives no objection to the certification of such documents by the secretary of the corporation before a notary public or other officer having a seal, in connection with the indorsement of bills of lading for drawback purposes, and you are therefore authorized to follow such practice in the future. Respectfully, (85236.) COLLECTOR OF CUSTOMS, New York. (T. D. 31828.) JAMES F. Curtis, Drawback on women's shoes. Drawback on women's shoes manufactured by A. E Little & Co., of Lynn, Mass., with the use of imported black, white, and tanned corkscrew cloth. TREASURY DEPARTMENT, August 21, 1911. SIR: Drawback is hereby allowed under section 25 of the tariff act of August 5, 1909, and the department's regulations promulgated thereunder (T. D. 31695 of June 16, 1911) on women's shoes manufactured by A. E. Little & Co., of Lynn, Mass., with the use of imported black, white, and tanned corkscrew cloth. A manufacturing record shall be kept showing the kinds and quantities of imported cloth used in the manufacture of the exported shoes, giving the number of linear yards, the width, the square yardage, and the weight of each linear yard, together with the total number of pairs of shoes of the several sizes manufactured, the quantity of wastage, its value, and the value of the imported cloth. A sworn abstract from this record shall be filed with each entry. The allowance shall not exceed 0.1191 of a square yard, or 1.28 ounces, of imported cloth for each pair of shoes exported, with an allowance for worthless waste not to exceed 39.5 per cent of such quantity. The manufacturer's sworn statement dated June 29. 1911, is transmitted herewith for filing in your office. Drawback on tin foil, tea lead, bottle caps, cap metal, soft metal for steam and other packing purposes, pure lead foil, sheet lead, electrotype foil, mounted composition tin foils on paper, printed and colored foils, compound tin foil and other similar articles manufactured by Lehmaier, Schwartz & Co., of New York City, with the use of imported lead, tin, and paper.—T. D. 23014 and T. D. 25543 and the unpublished decision of October 6, 1897, are hereby revoked. TREASURY DEPARTMENT, August 22, 1911. SIR: Drawback is hereby allowed under section 25 of the tariff act of August 5, 1909, and the department's regulations promulgated thereunder (T. D. 31695 of June 16, 1911) on tin foil, tea lead, bottle caps, cap metal, soft metal for steam and other packing purposes, pure lead foil, sheet lead, electrotype foil, mounted composition tin foils on paper, printed and colored foils, compound tin foil and other similar articles manufactured by Lehmaier, Schwartz & Co., of New York City, with the use of imported lead, tin, and paper. A manufacturing record shall be kept showing the date of manufacture, the article manufactured, the kinds and quantities of imported materials used, the waste, and the values of the waste and imported material. A sworn abstract shall be filed with each drawback entry. The allowance may equal the quantities used as shown by the sworn abstract, with a proper allowance for worthless dross not to exceed 1 per cent. Such samples shall be taken by the collector from time to time for analysis as may be deemed necessary. The manufacturer's sworn statement dated June 19, 1911, is inclosed herewith for filing in your office. T. D. 23014 and T. D. 25543 and the unpublished decision of October 6, 1897, are hereby revoked. Respectfully, COLLECTOR OF CUSTOMS, New York. JAMES F. CURTIS, Assistant Secretary. (T. D. 31830--G. A. 7265.) Ampoules of quinine-Ejusdem generis. 1. A solution of hydrochlorate of quinine in sealed glass tubes (ampoules), not being provided for by name under paragraph 65, tariff act of 1909, and not being ejusdem generis with any of the forms enumerated in the proviso to said paragraph, is not dutiable under paragraph 65, but is free of duty as a salt of cinchona bark under paragraph 658 of said act. 2. The proviso to paragraph 65 is limited in the scope of its application to articles of a medicinal character which conform in appearance or adaptability in use to capsules, pills, tablets, troches, or lozenges. United States General Appraisers, New York, August 17, 1911. In the matter of protest 437825 of F. B. Vandegrift & Co. against the assessment of duty by the collector of customs at the port of New York. Before Board 1 (SHARRETTS, MCCLELLAND, and CHAMBERLAIN, General Appraisers; MCCLELLAND, G. A., absent). CHAMBERLAIN, General Appraiser: The merchandise in question consists of ampoules or sealed glass tubes filled with a solution of hydrochlorate of quinine for hypodermic use. Duty was assessed at the rate of 25 per cent ad valorem in accordance with the proviso to paragraph 65, tariff act of 1909. It is claimed to be entitled to free entry under paragraph 658. The pertinent parts of the paragraphs under consideration read as follows: 65. Medicinal preparations * similar substances, * * * imported in capsules, pills, tablets, lozenges, troches, or similar forms, and intended for medicinal purposes, shall be dutiable at not less than the rate imposed by this section on medicinal preparations. 658. Quinia, sulphate of, and all alkaloids or salts of cinchona bark. We find from the evidence that the merchandise is a salt of cinchona bark. The question then to be determined is, whether this solution of hydrochlorate of quinine contained in sealed tubes (ampoules), which are the usual coverings for this class of merchandise, and which is administered hypodermically, properly falls within any of the classes of medicinal substances mentioned in the proviso to paragraph 65. A careful reading of the paragraph leads us to the conclusion that the article under consideration is not included within any of the forms enumerated in the proviso, nor is it similar thereto. All the forms mentioned in said proviso are so prepared that they can be administered in their entirety. Glass ampoules, however, do not conform in appearance or adaptibility in use to capsules, pills, tablets, troches, or lozenges. We therefore find that hydrochlorate of quinine in sealed glass tubes (ampoules), not being provided for in paragraph 65 by name, and not being ejusdem generis with any of the forms enumerated in the proviso to said paragraph, does not fall within its terms, but is |