Agrafe, entered at 32 francs per dozen. Discount 25 per cent, advanced to discount 20 per cent. Further advanced by addition for case and packing.

19619/20.-Cigars, from Henry Clay & Bock & Co., Havana, November 15, 1898. Reina fina H. Clay, entered at 50 Sp. gold per 1000 Similar goods, similar values. Discount 2 per cent. Add 6 per cent. Advanced by making addition 7 per cent.

Add cases.

19579.-Hides of cattle, raw, from Knipers, Perret & Co., La Guaira, November 5, 1898. Entered at 62 bolivars per 100 pounds; no advance. Add charges.

19580.-Hides of cattle, raw, from Huan Bta Egand, Caracas, November 7, 1898. Entered at 61 bolivars per 100 pounds; no advance. Add

charges.

19590.-Hides of cattle, raw, from

-, Maracaibo, November 5, Cow hides, entered at .14 Venezuelan currency per pound; no advance. Add charges.

1898.

19473.-Dressed furs on the skin, from Henri & Louis Nathan, Paris, October 26, 1898. Rases marron Ichx AF, entered at 22.25 francs per dozen. Rases marron II chx AF, entered at 16.75 francs per dozen. Discounts 5 per cent and 2 per cent. Advanced by disallowance of 2 per cent discount. Add cases and packing.

18534/6.-Cork carpeting, from the Kirkcaldy Linoleum Co., L'd. Kirkcaldy, June 3 to 24, 1898. Plain A" cork carpeting, entered a 2/10 per square yard. Plain" cork carpeting 6 feet, entered at 5/per square yard. Bordered B cork carpeting 4/4, entered at 2/6 pe. square yard. Discount 30 per cent. No advance. Less inland carriage

CUSTOMS.

(20400.)

Drawback on pig iron, steel billets, steel rails, or steel fish plates.

Draw back on pig iron, steel billets, steel rails, or steel fish plates manufactured by the

Maryland Steel Company, of Sparrows Point, Md., from a mixture of imported and domestic iron ores, spiegeleisen or ferromanganese.

TREASURY DEPARTMENT, December 7, 1898. SIR: On the exportation of pig iron manufactured by the Maryland Steel Company, at Sparrows Point, Md., from a mixture of imported and domestic iron ores, and on the exportation of steel billets, steel rails, or steel fish plates from such materials, to which have been added imported or domestic spiegeleisen or ferromanganese, a drawback will be allowed equal in amount to the duties paid on the imported materials so used, less 1 per cent of such duties.

Prior to manufacture for export with benefit of drawback, the manufacturer shall furnish to the collector of customs at the port of Baltimore a sworn statement showing the date of beginning the proposed manufacture, the kind and quantity of articles to be manufactured, and the proportions of the several materials, imported and domestic, intended to be used, together with the percentage of metallic iron contained in each of the ores, and of manganese in the spiegeleisen or ferromanganese. The date of importation and name of vessel by which the imported materials were received must be shown, and a copy of the specifications under which the articles are to be manufactured will be attached to, and form a part of, said statement; the statement and specification to be finally filed with, and form a part of, the drawback paper.

On receipt of the aforesaid statement, the collector will detail a customs officer to supervise and inspect the process of manufacture for export with benefit of drawback, and the manufacturers shall be required to reimburse the Government for the compensation paid to such officer during the time he is so employed, and such officer shall at all times be given free access to the works of said company, and to the records pertaining to the manufacture of the articles to be exported. At such time and in such form as the collector may require, report shall be made by the officer so detailed, which report shall be filed with, and form a part of, the drawback papers.

The entry under which the merchandise is to be inspected and laden must show the number and weight of the several kinds of articles to be exported and, separately, the weight of the waste or "scrap" incident to the manufacture thereof; and the drawback entry, in addition to the foregoing and the usual averments, must show that the exported articles were manufactured of the materials and in the manner set forth in the sworn statement and specifications filed with the collector, as hereinbefore provided.

In the identification of materials, the said entry must show the quan. tity of each kind of ore or metal, or both, imported and domestic, and the respective percentages of metallic iron or manganese contained therein, used in the manufacture of the articles covered thereby, and, separately, the quantity of each kind of imported materials contained in the waste or scrap" incident to the manufacture of such articles, and also the percentage of value per ton such waste or "scrap" bears to the articles manufactured therewith.

In the liquidation of entries, the quantities of the several imported materials which may be taken as bases of allowance of drawback may be the quantities declared in the drawback entry, after official verification, deduction being made from the total quantity of each, for such percentage thereof as is contained in the waste or "scrap," as the value of such waste or "scrap" bears to the articles to be exported. Thus, if the value of rails is $20 per ton and the waste or "scrap" therefrom is $10 per ton, a deduction shall be made from the quantity of imported materials used in the manufacture of such waste or "scrap" of 50 per cent thereof; or rails at $20 per ton and waste or "scrap" at $15 per ton, a deduction of 25 per cent should be made.

Weights of the articles to be exported must be verified by a United States weigher, except as to rails which are of uniform weight per lineal yard, of which no official weighing shall be required; but the statement in the entry as to the total weight thereof shall be verified by an official count and measurement, and a computation based upon the number of yards ascertained and the known uniform weight per yard.

Samples of the materials used may be taken, as ordered by the collector, for such official or other expert examination as may be required. Respectfully, yours,

W. B. HOWELL, (4024 g.)

Acting Secretary. COLLECTOR OF CUSTOMS, Baltimore, Ma.

(20401.)

Drawback on sirups.

No allowance of drawback in addition to rates established in Synopsis 17325, on sirups

valued at over 8 cents per gallon, produced in process of refining raw sugars imported under the act of 1894.

TREASURY DEPARTMENT, December 7, 1898. SIR: Referring to Department's instructions of October 21, 1896 (Synopsis 17463), relative to entries for drawback on sirups valued over 8 cents per gallon, produced in the process of refining raw sugars imported under the act of August 28, 1894, I have to inform you that, upon a careful consideration of the subject, in connection with the rates of drawback on refined sugars and sirups produced from raw sugars imported under the act of July 24, 1897, specified in Circular No. 183, of October 12, 1898 (Synopsis 20174), the Department finds that any additional allowance of drawback on the sirups covered by the entries in question would be in excess of the total amount of the duties appor. tioned under said circular of 1896, between the refined sugars and the sirups produced from a given importation of raw sugar.

In view of this finding and of the manifest impossibility of reducing the proportionate allowances made under the circular of 1896 for refined sugars heretofore exported or consumed in the United States, the provisional liquidation of said entries is hereby made final and conclusive. Respectfully, yours,

W. B. HOWELL, (3189 h.)

Acting Secretary. COLLECTOR OF CUSTOMS, New York, N. Y.

(20402.)

Stamp tax-Charter parties.

Internal revenue stamps must be affixed to charter parties of registered vessels in the

coasting trade.

TREASURY DEPARTMENT, December 7, 1898. GENTLEMEN : Acknowledging the receipt of your letter dated the 21st ultimo, in which you inquire whether, in the case of coastwise charter parties of vessels plying between Atlantic and Pacific ports of the United States, internal revenuestamps must be affixed, this Department has to state that it has obtained an opinion from the Attorney General in which he expresses himself upon the subject as follows:

I have the honor to acknowledge yours of 25th of November ultimo, requesting a further opinion as to the tax upon charter party contracts and agreements under Schedule A of the war-revenue act of June 13, 1898. You state in your letter that the Treasury Department considers it doubtful whether the law was intended to exempt from tax charter