5206 O. P., New Orleans.-New burlap bags of single jute yarn, from Levy Bros. & Knowles, L'd., Liverpool, April 13, 1899. Burlap bags for grain, entered at 1d. each, less freight cartage, consul fee, B/lading, &c., and port dues. No advance. Reappraisements, June 30, 1899. 21286.-Hides of cattle, raw, from Holdermers & Saldago, Ceara, May 25, 1899. Sun-dried hides, entered at the equivalent of .1019, advanced to .115 U. S. dollar per pound. Add rental, insurance, and commission. 5230 O. P., New Orleans.-Jelly, &c., from Rafael, Pe ez & Co., Havana, May 6, 1899. Guava jelly, 1/8 boxes, entered at .185, advanced to .25 peso per dozen. Ditto, 1 boxes, entered at 1.125, advanced to 1.55 pesos per dozen. Ditto, 1/4 boxes, entered at .35, advanced to .45 peso per dozen. Ditto, 1/2 boxes, entered at .75, advanced to .85 peso per dozen. Guava paste, 1/8 boxes, entered at .15, advanced to .20 peso per dozen. Ditto, 1/4 boxes, entered at .30, advanced to .40 peso per dozen. Ditto, 1/2 boxes, entered at .70, advanced to .80 peso per dozen. Ditto, 1 boxes, entered at 1, advanced to 1.45 pesos per dozen. To entered values add 5 cents per dozen for cases, packing, and labor, and deduct 15 per cent discount. Advanced values are less 10 per cent discount and are for goods in packed condition. 5258/9 O. P., Boston.-Prussiate of soda, from Charles Lemm, Antwerp, May 6, 1899. Entered at 49.10 francs per 100 pounds plus casks, advanced to 56.545 francs per 100 pounds in packed condition. Reappraisements, July 1, 1899. 21103.-Cotton labels, from Gebr. Kluge, Crefeld, April 28, 1899. 20 mm. cotton labels, entered at 5.50, advanced to 7 marks per 100 meters. 15 mm. cotton labels, entered at 4.35, advanced to 5.35 marks per 100 meters. Discount 4 per cent. Add cartons, paper case, &c. 21136.-Cotton labels, from Carl Rifflaender, Crefeld, May 11, 1899. 15/15 mm. shirt hangers, entered at 5, advanced to 5.35 marks per 100 meters. Discount 4 per cent. Add case, &c. 21084.-Unbleached cotton, &c., from Alex. Morton & Co., Darvel, April 29, 1899. 634, 626, 6/4 Madras muslin, col. P, entered at 6d. per yard. 7218, 825, 8254, 6/4 Madras muslin, entered at 8d. per yard. 28421, 6 yard 54" Madras curtains, col. P, entered at 4/4 per pair. 631, 6/4 crape muslin cotton No. 15, entered at 1/9 per yard. 687, crape muslin cotton, 8MN, entered at 2/4 per yard. 61, Ailsa tapestry cotton, 26, entered at 2/1 per yard. Discounts 7 per cent and 2 per cent. Advanced by disallowing 7 per cent discount. 21275.-Flax lace tidies, from Tochtermann & Co., Filate Berlin, - 1899. 18 Muster Renaissance Spitzen, entered at 50, advanced to 210 marks for all. CUSTOMS. (21349.) Lysol, which consists of a small fractional part of tar oil dissolved in fish oil by boiling, extensively used as a disinfectant and germicide, and, to some extent, as a medicinal preparation, is not a coal-tar preparation, but dutiable as a chemical compound at 25 per cent ad valorem under paragraph 3, act of 1897.-Appeal from decision of Board of General Appraisers (G. A. 4469). TREASURY DEPARTMENT, July 5, 1899. SIR: The Department is in receipt of a decision of the Board of General Appraisers (G. A. 4468), dated the 24th ultimo, on protests, 41896 f-10954, etc., of Lehn & Fink, wherein it is held that certain so called "lysol," which had been assessed for duty as a chemical compound at 25 per cent ad valorem under paragraph 3 of the act of July 24, 1897, is properly classifiable as a "coal tar preparation, not medicinal, not specially provided for at 20 per centum ad valorem," under paragraph 15 of the same act. From the findings of the Board of General Appraisers, it appears that the article consists of a small fractional part of tar oil, dissolved in fish oil by boiling, and that it is extensively used as a disinfectant and germicide, and also to some extent as a medicinal preparation. It is, therefore, the opinion of the Department that the merchandise can not be considered a "coal-tar preparation, not medicinal, not specially provided for" within the meaning of paragraph 15 of the act of July 24, 1897, but that it is properly classifiable at the rate of 25 per cent ad valorem as a "chemical compound" under paragraph 3 of the said act, in harmony with the dissenting opinion filed in G. A. 4468. You are accordingly hereby directed to file an application for review of the said decision (G. A. 4468), in accordance with the provisions of section 15 of the act of June 10, 1890. (21350.) Polished plate glass. Polished plate glass, silvered and beveled, dutiable at 10 per cent ad valorem additional under paragraph 97, act of 1894.-Decision of Board of General Appraisers (G. A. 3807) affirmed by the court. TREASURY DEPARTMENT, July 5, 1899. SIR: The Department is in receipt of a report of the United States attorney for the southern district of New York, in which he states that the appraiser's case of O. G. Hempstead & Co. v. The United States (A 2583) was decided in the United States circuit court for that district on May 17 last in favor of the Government. The merchandise in suit was polished plate glass, silvered and beveled, which was classified for duty as "polished plate glass, silvered and beveled, 10 cents and 23 cents per square foot and 10 per centum ad valorem," under paragraphs 95 and 97 of the tariff act of August · 28, 1894. The importers protested, claiming that the merchandise was not subject to the 10 per cent additional duty on cylinder and crown glass, beveled or polished, provided for under paragraph 97 of the act of July 24, 1897, and that duty was chargeable only at the rates according to the size under paragraph 92 of the said act. This importation was the subject of the decision of your Board (G. A. 3807), dated February 10, 1897. On the trial of the case, the United States circuit court affirmed said decision upon the question of the insufficiency of the protest alone, without determining other issues upon the merits. The decision as filed is as follows: The merchandise in question chiefly consists of cast polished plate glass, silvered, known as French looking glass plates, beveled, and was assessed for duty under the appropriate provisions of paragraph 95 of the tariff act of 1894, and an additional duty of 10 per cent under paragraph 97 of said act as beveled. The importers protested against said assessment of duty as follows: "Protest is hereby made against your decision assessing duty at 10 per cent and specific rate on cylinder and crown glass, polished or beveled, covered by entries below named. The ground of objection, under the tariff act passed by the Fifty-third Congress on or about August 13, 1894, and known as H. R. 4864, is that said merchandise is not dutiable at 10 per cent under paragraph 97 in addition to the specific rates provided for under said paragraph 92, and is dutiable thereunder only at the appropriate rate according to size. "O. G. HEMPSTEAD & Co." The petition for review, however, is not based on the protest under paragraph 92, but on the claim that the merchandise should only have been assessed under paragraph 95 of said act as "looking glass plates." In other words, it is now claimed that the protest was not in fact on the ground that the merchandise was cylinder and crown glass polished or was otherwise included under the provisions of paragraph 92, nor on the ground that cast polished plate glass, silvered, as described in the invoices referred to in the protest, was not dutiable under paragraph 97, but on the ground that the merchandise was looking-glass plates under paragraph 95, and was therefore not "cast polished plate glass, silvered and beveled" under paragraph 97. It appears that there is a class of German looking-glass plates, made of cylinder and crown glass, and commercially known as looking-glass plates, some of which were included in this importation. It is not clear that the original protest was not on the ground that, as these glasses were cylinder and crown glass, commercially known as looking-glass plates, they were included under paragraph 92, and were therefore not properly classified for duty under paragraph 97, which contains no provision for looking-glass plates. The protest under paragraph 92 was therefore insufficient to inform the collector of the protestants' position as to commercial designation under paragraph 95, and I therefore think the protest insufficient, as found by the Board of General Appraisers. In one of the protests, paragraph 92 is not referred to, but the claim is made that the articles are dutiable only at the appropriate rate according to size. Inasmuch, however, as the goods are described as cylinder and crown glass, beveled and polished, I think this protest was not sufficiently definite within the rule. This decision is not upon the ground that the protest would necessarily have been insufficient as to the 10 per cent additional duty under paragraph 97 alone, but because the assertion that the plate glass was cylinder and crown glass under paragraph 92, and therefore not dutiable under paragraph 97, raised an entirely different question as to such glass commercially known as German looking-glass plates, under paragraph 92, from the question as to "cast polished plate glass or lookingglass plates" under paragraph 95. Counsel for the importers has requested the court to find whether the merchandise would have been included under paragraph 97, provided the protest had been sufficient; but it does not seem advisable to pass on this point, because a part of the invoices consisted of German looking glass plates and the rest of cast polished plate glass, silvered, and while the determination of this further question might have been different in the two cases, the counsel for the importers has in open court abandoned the contention as to the German looking-glass plates. The decision of the Board of General Appraisers is affirmed. Respectfully, yours, (5174 i.) O. L. SPAULDING, Assistant Secretary. PRESIDENT BOARD OF GENERAL APPRAISERS, New York, N. Y. (21351.) Copies of invoices, etc., by hektograph or other similar method.-Modifying Department Circular No. 66 of 1899. [Circular No. 92.] TREASURY DEPARTMENT, July 6, 1899. To collectors of customs and others concerned: Invoices, entries, and other papers connected with the entry of merchandise for import or export, produced by the hektograph or other similar method, will be received if made out in a distinct, legible man |