(21335.) Change of title. The title "Synopsis of Decisions" changed to "Treasury Decisions." TREASURY DEPARTMENT, July 1, 1899. To officers of the Treasury Department and others: The title "Synopsis of Decisions," which has heretofore appeared on bound volumes of Treasury Decisions, will be discontinued with the 1898 series. The title for the volume containing decisions rendered during the first six months of the calendar year 1899 will be "Treasury Decisions," Volume I, and future volumes will be numbered consecutively as issued. L. J. GAGE, Secretary. (21336.) Common carrier. Approving bond of Hartford and New York Transportation Company as a common carrier of unappraised merchandise. TREASURY DEPARTMENT, July 3, 1899. SIR: The Department has received your letter of the 28th ultimo, with which was transmitted the bond, in duplicate, of the Hartford and New York Transportation Company as a common carrier for the transportation of unappraised merchandise in bond from your port. The bond is hereby approved, and one copy thereof inclosed, to be placed upon the files of your office. Under its bond, the company named is authorized to transport unappraised merchandise in bond from the port of New York, N. Y., to the ports of Middletown and Hartford, Conn., in suitable vessels owned or controlled by said company and plying on the East River, Long Island Sound, and Connecticut River. In all instances where other vessels than those owned by the company named are used, they must be distinctly marked "Hartford and New York Transportation Company." Respectfully, yours, O. L. SPAULDING, Assistant Secretary. COLLECTOR OF CUSTOMS, New York, N. Y. (21337.) Admeasurement of vessels. Freight rooms must be included in the gross tonnage. TREASURY DEPARTMENT, BUREAU OF NAVIGATION, Washington, D. C., July 3, 1899. SIR: This office is in receipt of your letter dated the 27th ultimo, relative to a steamboat now building at your port, with a house 70.7 feet long, 7.2 feet high, and from 15 to 18 feet wide, the house being inclosed to the roof for 11 feet at the forward end, and for 22 feet at the after end, while the central part or freight room, 37 feet long, "is inclosed to a height of but 3 feet, leaving an open space of 4 feet on each side above.” As the owner desires that the gross tonnage shall not exceed 100 tons, you request specific instructions as to the course to be pursued in measuring her. The Bureau directs that the freight room in question shall be included in the recorded tonnage of the vessel. Respectfully, yours, E. T. CHAMBERLAIN, Commissioner. COLLECTOR OF CUSTOMS, Portland, Oreg. Collectors will be expected and required during the approaching season to exercise the same careful supervision of the operations of fruit distilleries heretofore required. The instructions contained in Circular No. 499, dated July 1, 1898, will be strictly observed. Collectors should especially enjoin upon distillers the duty of making true and accurate entries daily in their records of all transactions, including materials purchased or received, materials used, time operated, brandy produced, and all sales or removals of brandy, and advise them that a failure to keep such records or to make true and correct entries therein as required will subject them to severe penalties. The limitation contained in said circular as to the time the special officers authorized, including gaugers, may be employed, will be carefully observed. Collectors are again reminded of their responsibility for a vigilant and active supervision of the season's work. ROBT. WILLIAMS, Jr., Acting Commissioner. (21339.) Legacy tax. A legacy left to a half brother is subject to legacy tax the same as though it were left to a whole brother. TREASURY DEPARTMENT, OFFICE OF COMMISSIONER OF INTERNAL REVENUE, Washington, D. C., July 1, 1899. SIR: Replying to your letter of 22d instant, you are advised that a legacy left to a half brother would be considered the same as though it were left to a whole brother, as far as the internal-revenue law is concerned, and subject to legacy tax as such under section 29, act of June 13, 1898. Respectfully, yours, ROBT. WILLIAMS, Jr., Acting Commissioner. Mr. P. A. MCCLAIN, Collector First District, Philadelphia, Pa. (21340.) Legacy tax. Where the State law permits estates to be settled without making appraisal, an appraisal made by the executor under oath and filed with the collector will be accepted, unless there is some reason for questioning it. TREASURY DEPARTMENT, OFFICE OF COMMISSIONER OF INTERNAL REVENUE, Washington, D. C., July 1, 1899. SIR: In reply to your inquiry of the 23d ultimo, relative to what constitutes a satisfactory appraisal of personal property subject to legacy tax, in which you state that you have advised that such appraisal or inventory as is required to be filed at the probate or register court would be accepted, you are informed that in this you are correct. As to cases where the heirs desire that no appraisal be returned to probate and the law permits estates to be settled without making appraisal, you are informed that if an appraisal is made by the executor under oath and filed with you it will be accepted by this office unless there is some reason for questioning it. You should, however, investigate and satisfy yourself that such appraisal made by the executor is a true statement of all the personal property belonging to the estate, and require such verification as you deem necessary. Respectfully, yours, ROBT. WILLIAMS, Jr., Acting Commissioner. Mr. JAMES D. GILL, Collector Third District, Boston, Mass. (21341.) Special tax-Gross receipts. Tax imposed by section 27, act of June 13, 1898, held to apply to gross receipts of persons, firms, or companies owning or controlling any pipe line for transporting natural gas. OFFICE OF COMMISSIONER OF INTERNAL REVENUE, TREASURY DEPARTMENT, Washington, D. C., July 1, 1899. SIR: I am in receipt of your letter of the 23d instant, stating that the Columbus Gas Company has submitted the question whether natural or artificial gas companies are subject to tax under the war-revenue act; and, if so, whether in case of artificial gas, the returns made by the company should include sales of tar, ammonia, coke, etc. The tax imposed by section 27 of the act named, is required by that section to be paid by "every person, firm, corporation or company carrying on or doing the business of refining petroleum or refining sugar, or owning or controlling any pipe line for the transportation of oil or other products, where gross annual receipts exceed two hundred and fifty thousand dollars." * * * It is very evident from the language used in this section that Congress intended that the tax so imposed should apply to products other than oil when transported by means of a pipe line; and inasmuch as natural gas is as much a product as natural oil (both of which being often obtained from the same source), this office is clearly of the opinion that the receipts derived from the transportation of gas by such means are taxable under the section named. The term "pipe line," however, as understood by this office, applies only to the comparatively recent system of transportation by which oil, or other products, are conveyed from place to place through pipes, instead of in tanks, barrels, etc., transported by rail or other convey. ance, and is not intended to apply to gas mains and pipes through which gas is conveyed and distributed directly to the consumer. As construed, therefore, this section of the act does not extend to persons, firms, and companies owning or controlling gas plants and supplying gas directly to consumers as last above indicated. So far as this office is informed, artificial gas companies use their mains and connecting pipes for no other purpose; and no question, therefore, arises under the act, in such cases, as to the receipts from sales of by-products referred to in your letter. Stamp tax--Seats and berths in parlor and sleeping cars. Method adopted in stamping tickets sold for seats in parlor cars and berths in sleeping cars. TREASURY DEPARTMENT, OFFICE OF COMMISSIONER OF INTERNAL REVENUE, Washington, D. C., July 5, 1899. SIR Referring to your report on the stamping of sleeping-car and parlor car tickets under the internal-revenue act of June 13, 1898, I |