(19622.) Taxability of artificial mineral waters. TREASURY DEPARTMENT, Washington, D. C., July 5, 1898. SIR: Harris D. Colt, vice-president of the Hygeia Distilled Water Company, of 349 West Twelfth street, New York City, has written to this office, under date of June 24, asking in regard to the taxability of mineral waters under Schedule B, act of June 13, 1898, which he claims are used purely as a beverage, but which at times have been advertised as beneficial for gout, rheumatism, etc. He states that they manufacture pure distilled water, and make therefrom lithia water, both still and carbonated, by adding 22 grains of pure lithia bicarbonate to the United States standard gallon. He has been referred to you. Will you please inform him that this office holds waters manufactured and advertised in the manner he describes as taxable under the first paragraph of Schedule B, and the stamp must be affixed to each bottle or siphon in accordance with the retail price or value. Respectfully, yours, N. B. SCOTT, Commissioner. Mr. C. H. TREAT, Collector Second District, New York, N. Y. (19623.) Internal revenue stamps. Use of record No. 9 to meet emergency of war-revenue law. TREASURY DEPARTMENT, Washington, D. C., July 5, 1898. To collectors of internal revenue : Collectors can utilize record 9 to meet the emergency caused by the war-revenue law, by discontinuing the use of the “Where deposited” column and ruling it into two columns; the first for “Documentary stamps," and the second for “Proprietary stamps." In any event, the "Where deposited” column need no longer be filled out. N. B. SCOTT, Commissioner. Districts. OFFICE OF COMMISSIONER OF INTERNAL REVENUE, July 5, 1898. Summary, in taxable gallons, of spirits on deposit in distillery warehouses for the month of May, 1898. Summary, in taxable gallons, of spirits on deposit in distillery warehouses for the month of May, 1898-Continued. Allowed With Transfer Transfer Withdrawn to general to general Districts. In warehouse Deposited beginning of during the month. month. Withdrawn for leakage drawn for tax paid. in ware- scientific house. etc. With- Loss by for transfer drawn for casualty, export. purposes. to manu facturing bonded ware- this bonded ware houses in other Remaining in ware- districts. First Missouri. Sixth Missouri. Nebraska........ New Hampshire.. Fifth New Jersey. First New York. Fourteenth New York Twenty-eighth New York Oregon......... 427,628. 2 239,955, 1 149, 152. 1 313,243.3 First Ohio. Tenth Ohio. Eleventh Ohio.. Eighteenth Ohio. First Pennsylvania. Ninth Pennsylvania.. Twelfth Pennsylvania.. 2,862, 301.0 18,655, 523.4 Twenty-third Pennsylvania... South Carolina Second Tennessee. Fifth Tennessee. Fourth Texas.... 12, 925. 1 1,221,325.2 139,007. 2 85,459.7 757.8 813.7 15,729.7 4,633.7 586.2 233, 273, 1 133, 684.6 892.1 138.8 137,700.5 993.5 105.7 36,030,0 38,710.0 2,260. 1 93, 656.4 134, 284.9 200.0 19,078. 1 17,806.8 16, 681.4 563.8 50.7 10, 718. 1 55.9 32, 059.5 11.6 631, 357. 1 15, 023. 4 537.0 176.6 a 2, 193.8 4,560.6 491.1 9,044.9 816.0 2,993. 8 469.8 123.9 18.3 40, 622. 4 7,667.2 b66.5 4, 120.4 22, 682.0 14,768.6 5,014.0 425, 973.0 12, 466.5 12 540,5 10,987.4 a 109. 3 20,453.7 255, 163.5 403.9 40. 1 7,776.5 1,031.6 18,591.2 3,749.2 660, 649, 3 146, 623.7 122, 526.3 1,565.7 182.1 a Tax paid for bottling. 284.8 55, 429.2 21.9 b Bottled for export. DECISIONS BY THE BOARD OF GENERAL APPRAISERS. (19625-G. A. 4207.) Olives. Olives—No restriction in paragraph 264, act of 1897, as to size of jars. Before the U. S. General Appraisers at New York, June 30, 1898. In the matter of the protest, 35841 6-4124, of Yow Yuen & Co., against the decision of the collector of customs at San Francisco as to the rate and amount of duties chargeable on certain merchandise, imported per Gaelic, and entered November 29, 1897. Opinion by WILKINSON, General Appraiser. The merchandise consists of green olives in earthenware jars containing from 4 to 10 gallons each. They were assessed for duty at 25 cents per gallon under paragraph 264, act of July, 1897, and are claimed to be dutiable at 15 cents per gallon under the same paragraph. The pertinent portion of paragraph 264 reads: Olives, green or prepared, in bottles, jars, or similar packages, twentyfive cents per gallon; in casks or otherwise than in bottles, jars, or similar packages, fifteen cents per gallon. The appellants contend that the usual capacity of bottles and jars containing olives is about one quart, and that these large jars more closely resemble casks and similar packages. Paragraph 264, however, makes no restriction nor limitation as to size. We find that the goods are olives in jars, and upon this finding the decision of the collector must be affirmed. (19626—. A. 4208.) Rifles. Borchardt's automatic repeating pistol, dutiable at 25 per cent ad valorem under paragraph 157, act of 1897. Before the U. S. General Appraisers at New York, June 30, 1898. In the matter of the protest, 33185f-3926, of Knauth, Nachod & Kuhne, against the decision of the collector of customs at New York as to the rate and amount of duties chargeable on certain merchandise, imported per Albano, and entered March 21, 1898. Opinion by WILKINSON, General Appraiser. A representative sample of the merchandise in question is an automatic repeating breech-loading weapon with detachable stock. The stock, about 14 inches long, is flat, with a leather case attached to one side to hold the barrel when in transit, with a strap about 4 feet long to carry both slung to the shoulder. Beneath the barrel, which is rifled and about 14 inches in length, is a magazine with a capacity for 8 cartridges. The recoil of the barrel throws out the shell, takes in a cartridge, and adjusts it ready for firing. The merchandise was assessed for duty as a manufacture of metal at 45 per cent under paragraph 193 of the act of 1897. It is claimed to be dutiable at 25 per cent under the provision of paragraph 157 for rifles. The question is whether the weapon is a rifle or not. It was invoiced and catalogued as Borchardt's automatic repeating pistol. Eight witnesses were examined in the case. Three on behalf of the importers, and two of the five called by the Government testified that the gun is a rifle, and belongs to the class of rifles known as carbines. The New York expert of the Winchester Arms Company said: “I should call that a repeating carbine.” Three witnesses called by the Government testified that the weapon was a pistol rather than a rifle. Of the last, one said that he knew of no repeating pistols in this country that were not revolvers, and another, that he had never before seen a pistol with a magazine underneath the barrel. The weapon as imported is obviously intended to be fired from the shoulder. Such a weapon may be sometimes called a pistol abroad, but it is not so known here. Then, too, the action is of the character of actions for rifles and not for pistols; and the evidence shows also that the value of the article and its range of fire are both greater than the like features of any pistols known. We find upon the evidence in the case and upon the sample that the goods are rifles. The claim that they are dutiable at 25 per cent under paragraph 157 is sustained. (19627—G. A. 4209.) Baréges. Baréges, plain and bordered, with silk warp and wool weft, and which are used for veilings, wool being largely the component material of chief value, are dutiable under the appropriate paragraphs and provisions in Schedule K, act of July 24, 1897, and not under the provision for “ veilings” in paragraph 390 of said act. Before the U. S. General Appraisers at New York, June 30, 1898. In the matter of the protest, 259524-9346, of The H. B. Claflin Company, against the decision of the collector of customs at New York, N. Y., as to the rate and amount of duties chargeable on certain merchandise (wool veiling), imported per St. Louis, and entered August 7, 1897. Opinion by TICHENOR, General Appraiser. We find (1) That the goods in question, which are described in the invoice as “ bordered baréges” and as “plain baréges,” are of the character com |