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to be the wheels, shafts, and cab, and it is evident to us that such articles are not
classifiable as junk or waste. The issue before us does not involve any claim as to
short shipment, and even were that raised and proof offered as to the exact shortage
it would then no doubt be necessary to classify the machinery that did arrive under
paragraph 199 at 45 per cent ad valorem. On the record before us we are satisfied
that the imported articles were not in such damaged condition as to be recognized
either as junk or as waste. The protest is overruled.

No. 26038.-MUCK BARS.-Protest 476287 of William H. Masson (Baltimore).
Opinion by Fischer, G. A.

Protest sustained as to muck bars made by the charcoal process. G. A. 7205
(T. D. 31494) followed.

No. 26039.-PRINTED MATTER-CHRISTMAS LETTERS.-Protest 487578-36137 of
Sears, Roebuck & Co. (Chicago). Opinion by Fischer, G. A.

*

*

*

Printed paper folders to be used as letters in sending Christmas greetings, which
were classified as "paper * * *
cut
* into designs or shapes * *
printed" under paragraph 415, tariff act of 1909, were held dutiable as printed
matter (par. 416). Abstract 24233 (T. D. 31070) followed. Protest sustained.
No. 26040.-PROTESTS OVERRULED.-Protests 492849-34976, etc., of American
Shipping Co., protest 488602-36571 of Butler Bros., and protests 489772-35640 of
Charles D. Stone & Co. (Chicago), protests 504637, etc., of Tamm & Co. (New
York), protest 445989, of Alexander Murphy & Co. (Philadelphia), protest
462101 of F. W. Myers & Co. (Plattsburg), and protests 468315, etc., of W.
White (Port Huron). Opinions by Fischer, G. A.

Protests overruled for want of merit.

BEFORE BOARD 3, JULY 8, 1911.

No. 26041.-FROZEN EGGS IN TINS.-Protests 482718, etc., of Stone & Downer Co.
et al. (Boston).

WAITE, General Appraiser: The merchandise is frozen eggs, the eggs having been
broken and the whites and yolks mixed and frozen, and in such condition imported
in sealed tins. Duty was assessed thereon under paragraph 256, tariff act of 1909, at
the rate of 5 cents per dozen on the basis of 11 eggs to the pound. Various conten-
tions are made in the protests. The assessment of this sort of goods as herein made
has been approved by the United States Court of Customs Appeals, passing upon the
identical issue in the case of Horsfield v. United States (T. D. 31186), which decision
affirmed the holding of the board in Abstract 23479 (T. D. 30691). Following this
authority we overrule the protests.

No. 26042.-PROTESTS OVERRULED.-Protest 478822 of American Express Co., and
protests 231426, etc., of James A. Hayes & Co. et al. (Boston), protest 454657 of
American Express Co., and protests 385091, etc., of T. K. Malouf & Co. et al.
(New York), protest 462120 of M. Furuya & Co., and protests 460273, etc., of
S. P. Lockwood et al. (Portland, Oreg.), protest 422917 of Wo Chong Co., and
protest 470019 of John Vittucci Co. (Port Townsend), and protests 475193, etc.,
of Chong Lee & Co. et al. (San Francisco). Opinions by Waite, G. A.
Protests overruled for want of merit.

No. 26043.-PROTESTS OVERRULED.-Protests 483234 of Stone & Downer Co. (Bos-
ton), protest 483252-36564 of Butler Bros. (Chicago), protest 445090 of Wilfred
Shade & Co. (Newport News), and protest 474883 of Bailey, Green & Elger, and
protest 480706 of M. Michaelis & Son (New York). Opinions by Somerville,
G. A.

Protests overruled for want of merit.

(T. D. 31745.)

Brunswick, Ga., constituted an immediate-transportation port.

Privileges of the seventh section of the act of June 10, 1880, restored to the port of Brunswick, Ga.

TREASURY DEPARTMENT, July 11, 1911. SIR: Referring to previous correspondence, and particularly to your letter of May 30, 1911, concerning the proposed restoration to Brunswick, Ga., of the privileges of the seventh section of the act approved June 10, 1880, governing the immediate transportation of dutiable goods without appraisement, which privileges were withheld from said port under the authority contained in the proviso to the section of the act cited, there being no officers at the port for the appraisement of merchandise, I have to inform you that as it now appears that importations of dutiable goods at said port are increasing, that officers competent to appraise merchandise are stationed there, and that no additional expense will be involved by the restoration of the privileges referred to, goods consigned to Brunswick, Ga., under the act of June 10, 1880, herein referred to, may be forwarded to said port as prescribed in said act.

Respectfully,
(87769.)

COLLECTOR OF CUSTOMS, Brunswick, Ga.

(T. D. 31746.)

Bagging for cotton.

JAMES F. CURTIS,
Assistant Secretary.

When collectors of customs are in doubt as to element of chief value of bagging for cotton, a deposit of estimated duties at 45 per cent ad valorem should be required.

TREASURY DEPARTMENT, July 12, 1911.

SIR: Referring to the department's letter of the 14th ultimo (T. D. 31688), in regard to the classification of bagging for cotton composed of jute rejections, jute waste, or other fibers of jute origin, I have to advise you that, if bagging for cotton is imported through your port and you are in doubt as to whether the element of chief value thereof is jute within the meaning of the said decision, you should require a deposit. of estimated duties at the rate of 45 per cent ad valorem, the rate provided by paragraph 358 of the tariff act, pending the result of the analysis.

Respectfully,
(67565.)

COLLECTOR OF CUSTOMS, New Orleans, La.

JAMES F. CURTIS,
Assistant Secretary.

(T. D. 31747.)

Drawback on condensed milk.

Drawback on condensed milk manufactured by Libby, McNeill & Libby, of Chicago, Ill., with the use of imported sugar-T. D. 28903 of March 30, 1908, T. D. 29780 of May 25, 1909, and T. D. 29985 of September 7, 1909, revoked.

TREASURY DEPARTMENT, July 12, 1911.

SIR: Drawback is hereby allowed under section 25 of the tariff act of August 5, 1909, on the exportation of condensed milk manufactured by Libby, McNeill & Libby, of Chicago, Ill., in part with the use of imported sugar.

The quantity of imported sugar which may be taken as the basis for the allowance of drawback may equal that declared in the drawback entry, after official verification of exported quantities and chemical analysis, provided the total allowance shall not exceed 16.66 pounds of sugar for each case of forty-eight 113-ounce cans, 18 pounds of sugar for each case of forty-eight 14-ounce cans, 19 pounds of sugar for each case of forty-eight 15-ounce cans, and 20.6 pounds of sugar for each case of forty-eight 16-ounce cans.

The manufacturer's sworn statements dated February 17, 1908, and April 24, 1909, are now on file at your port, and their statement dated June 28, 1911, is inclosed herewith for filing in your office.

T. D. 28903 of March 30, 1908, T. D. 29780 of May 25, 1909, and T. D. 29985 of September 7, 1909, are hereby revoked.

Respectfully,
(50632.)

COLLECTOR OF CUSTOMS, Chicago, Ill.

(T. D. 31748.)

JAMES F. CURTIS,

Assistant Secretary.

Parcels post conventions with Haiti and Brazil.

TREASURY DEPARTMENT, July 12, 1911. To officers of the customs and others concerned:

The department is advised by the Postmaster General of the conclusion of parcels post conventions between the United States and the Republic of Haiti and between the United States of America and the United States of Brazil, the former of which became operative May 1, 1911, and the latter May 29, 1911.

The provisions of Chapter VIII of the Customs Regulations of 1908, T. D. 29826 of June 9, 1909, and T. D. 29881 of June 29, 1909, apply to both conventions, the limit of weight being 11 pounds, and of dimensions the same as in article 775 of the Customs Regulations. There is no limitation as to value in either convention.

Parcels from Haiti containing prohibited importations and parcels which do not conform to the conditions as to weight and size will not be returned to the country of origin, but will be disposed of, without recourse, in accordance with the customs laws and regulations.

Under the convention with Brazil, unsealed parcels may contain, in sealed receptacles, articles which can not be safely transmitted in unsealed receptacles, provided the contents of the closed receptacles are plainly visible or are precisely stated on the covers of the closed receptacles and that the package is so wrapped that the outer cover can be easily removed.

JAMES F. CURTIS, Assistant Secretary.

(T. D. 31749.)
Dogs.

Dogs imported from North American countries are not subject to inspection by the Department of Agriculture.

TREASURY DEPARTMENT, July 13, 1911.

SIR: Referring to T. D. 31515 of April 19, 1911, the Secretary of Agriculture advises the department that dogs imported from North American countries are not subject to inspection by his department. You will be governed accordingly.

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Appeal directed from decision of the Board of United States General Appraisers of May 8, 1911, G. A. 7217 (T. D. 31565), involving the classification of certain narrow widths of silk chiffon.

TREASURY DEPARTMENT, July 13, 1911. SIR: The department is in receipt of your letter of the 23d ultimo, inviting attention to the decision of the Board of United States General Appraisers of May 8, 1911, G. A. 7217 (T. D. 31565), wherein it was held that certain narrow widths of silk chiffon, which were assessed with duty at the rate of $3.50 and $4 a pound, respectively, under paragraph 399 of the tariff act of 1909, were properly dutiable at the rate of 50 per cent ad valorem under paragraph 403 of the said act as manufactures of silk not specially provided for.

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,
(89328.)

Mr. WILLIAM K. PAYNE,

JAMES F. CURTIS,
Assistant Secretary.

Deputy Assistant Attorney General, New York.

(T. D. 31751.)

Glazing stones.

Appeal directed from the decision of the Board of United States General Appraisers of June 16, 1911, G. A. 7235 (T. D. 31705), involving the classification of certain glazing stones.

TREASURY DEPARTMENT, July 14, 1911. SIR: The department is in receipt of your letter of the 6th instant, in which you invite attention to the decision of the Board of United States General Appraisers of June 16, 1911, G. A. 7235 (T. D. 31705), wherein it is held that certain glazing stones, which were assessed with duty as articles composed of mineral substances under paragraph 95 of the tariff act of 1909 at the rate of 35 per cent ad valorem, were properly dutiable as nonenumerated manufactured articles at the rate of 20 per cent ad valorem under paragraph 480 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 act of 1909.

Respectfully,
(89712.)

Mr. WILLIAM K. PAYNE,

JAMES F. CURTIS,
Assistant Secretary.

Deputy Assistant Attorney General, New York.

(T. D. 31752.)

Compensation-Lading and unlading on Sundays and holidays.

Officers and employees receiving a compensation per annum to be paid one and onehalf times one three-hundred-and-sixtieth of annual salary for each day's work during regular working hours on Sundays or holidays in connection with the lading or unlading of merchandise under act of February 13, 1911.

TREASURY DEPARTMENT, July 15, 1911. SIR: The department is in receipt of your letters of June 23 and July 11, 1911, in which you invite attention to the provisions of paragraph 3 of T. D. 31684, relative to the computation of the extra compensation to be paid to officers and employees receiving a rate of pay

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