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ever trade engaged, he shall be liable to pay such master or owner such a sum as is sufficient to reimburse the master or owner for such loss or damage; and the whole or any part of his wages may be retained in satisfaction or on account of such liability; and he shall be liable to imprisonment for a period of not more than twelve months."

SEC. 20. That section forty-five hundred and ninety seven of the Revised Statutes be, and is hereby, amended to read as follows:

"SEC. 4597. Upon the commission of any of the offenses enumerated in the preceding section an entry thereof shall be made in the official log book on the day on which the offense was committed, and shall be signed by the master and by the mate or one of the crew; and the offender, if still in the vessel, shall, before her next arrival at any port, or, if she is at the time in port, before her departure therefrom, be furnished with a copy of such entry, and have the same read over distinctly and audibly to him, and may thereupon make such a reply thereto as he thinks fit; and a statement that a copy of the entry has been so furnished, or the same has been so read over, together with his reply, if any, made by the offender, shall likewise be entered and signed in the same manner. In any subsequent legal proceedings the entries hereinbefore required shall, if practicable, be produced or proved, and in default of such production or proof the court hearing the case may, at its discretion, refuse to receive evidence of the offense."

Approved:

E. T. CHAMBERLAIN, Commissioner.

O. L. SPAULDING, Acting Secretary.

(20536.)

Common carrier.

Approving bonds of Southern California Railway Company as a common carrier of appraised and unappraised merchandise.

TREASURY DEPARTMENT, January 16, 1899.

SIR: The Department has received your letters of the 5th instant, with which were transmitted the bonds, in duplicate, of the Southern California Railway Company as a common carrier for the transportation of appraised and unappraised merchandise in bond. The bonds are hereby approved.

Under its bonds, the company named is authorized to transport appraised merchandise in bond between any places in the United States which have been or may be hereafter designated by law as ports. of entry or delivery, in suitable cars or vessels owned or controlled by said company and running over such connecting lines or routes as may be necessary to reach the port or ports of destination specified in the entry and manifest in each particular case. Transportation is author

ized by said company of unappraised merchandise from the port of San Diego, Cal., to the ports of

Atlanta, Ga.

Albany, N. Y.

Buffalo, N. Y.

Burlington, Vt.

Boston, Mass.
Baltimore, Md.
Bath, Me.
Bangor, Me.
Bridgeport, Conn.
Charleston, S. C.
Chicago, Ill.
Cincinnati, Ohio.
Cleveland, Ohio.
Columbus, Ohio.
Detroit, Mich.
Durango, Colo.
Denver, Colo.
Duluth, Minn.
Dubuque, Iowa.
Des Moines, Iowa.
Dunkirk, N. Y.
Evansville, Ind.
Enfield, Conn.
Erie, Pa.

Washington, D. C.
Galveston, Tex.
Grand Haven, Mich.
Grand Rapids, Mich.
Hartford, Conn.

Indianapolis, Ind.
Jacksonville, Fla.
Kansas City, Mo.
Key West, Fla.
Leadville, Colo.
Louisville, Ky.
Lincoln, Nebr.
Los Angeles, Cal.
Marquette, Mich.
Middletown, Conn.
Minneapolis, Minn.
Milwaukee, Wis.
Memphis, Tenn.
Mobile, Ala.
Nashville, Tenn.
Newark, N. J.
Newport News, Va.
New York, N. Y.
New Haven, Conn.
Norfolk, Va.
New Orleans, La.
Oakland, Cal.
Ocala, Fla.
Omaha, Nebr.
Ogdensburg, N. Y.
Providence, R. I.
Philadelphia, Pa.
Pittsburg, Pa.

Portland, Oreg.

Portland, Me.

Port Huron, Mich.
Portsmouth, N. H.
Port Townsend, Wash.
Pueblo, Colo.
Richmond, Va.
Rochester, N. Y.
Sandusky, Ohio.
Syracuse, N. Y.
Seattle, Wash.
Sioux City, Iowa.
San Antonio, Tex.
St. Augustine, Fla.
St. Louis, Mo.
St. Joseph, Mo.
St. Paul, Minn.

San Francisco, Cal.
Sault Ste. Marie, Mich.
Tacoma, Wash.
Tampa, Fla.
Toledo, Ohio.
Vanceboro, Me.
Wilmington, Del.
Wilmington, N. C.
Council Bluffs, Iowa.
Springfield, Mass.
Savannah, Ga.

Vernon (Rockville), Conn.

And to such other ports as are now or may be hereafter designated as places to which such merchandise may be transported, in the following manner, viz, in suitable cars or vessels owned or controlled by said company, and running over all or any of the following-named lines of railway and water routes, viz:

Allegheny Valley Railway.

Atchison, Topeka and Santa Fe Railway.
Baltimore and Ohio Railroad.
Bangor and Portland Railroad.
Boston and Albany Railroad.
Boston and Maine Railroad.

Burlington, Cedar Rapids, and Northern

road.

Burlington and Missouri River Railroad.

Canadian Pacific Railway.

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Lake Erie and Western Railroad.

Lake Shore and Michigan Southern Railway.
Lehigh Valley Railroad.

Central Railroad and Banking Company, of Louisville, Evansville and St. Louis Consoli

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dated Railroad.

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Portland and Rochester Railroad.

Rome, Watertown and Ogdensburg Railroad.
Rutland Railroad.

St. Louis, Iron Mountain and Southern Railway.
St. Joseph and Grand Island Railroad.
St. Louis and San Francisco Railroad.

St. Louis, Keokuk and Northwestern Railroad.
St. Louis Southwestern Railway.
Savannah, Florida and Western Railway.
Santa Fe Pacific Railroad.

Southern California Railway.

Santa Fe, Prescott and Phoenix Railway.

San Francisco and San Joaquin Valley Railway.
Sioux City and Pacific Railroad.
Southern Pacific Company.
Southern Railway.

Terre Haute and Indianapolis Railroad.
Texas Pacific Railway.

Union Pacific, Denver and Gulf Railway.
Vandalia Line.

Wisconsin Central Lines.

Western and Atlantic Railroad.

And such other railroads or water routes as may be hereafter specially authorized and designated by the Secretary of the Treasury, provided that in all instances where such other railroads or water routes are so authorized and designated, the written consent thereto of the sureties · on the bond shall first be filed with said Secretary. Whenever other cars or vessels than those owned by the Southern California Railway Company are used, such cars or vessels must be distinctly marked with the name of said company.

Copy of the bond authorizing the transportation of appraised merchandise is inclosed, to be placed upon the files of your office. Copy of the bond under which the transportation of unappraised goods is authorized from the port of San Diego, Cal., has been transmitted to the collector of customs at said port for filing in his office.

Respectfully, yours,

W. B. HOWELL, Assistant Secretary.

COLLECTOR OF CUSTOMS, Los Angeles, Cal.

(20537.)

Cylinder glass.

Common window glass, with bevels polished, not polished cylinder glass under act of

1897.

TREASURY DEPARTMENT, January 17, 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, Hammel, Riglander & Co. v. The United States (A 2644), was decided in the United States circuit court for that district on the 14th ultimo adversely to the Government.

The merchandise in suit was certain cylinder glass, beveled, which was classified for duty as "polished cylinder glass, beveled," at 2 cents per square foot and 10 per cent ad valorem additional, under paragraphs 92 and 97 of the tariff act of August 28, 1894. The importers protested, claiming that the goods were unpolished cylinder glass, beveled, and dutiable at 1 cent per pound and 10 per cent ad valorem additional, under paragraphs 91 and 97 of the same act.

The local appraiser reported that the merchandise was cylinder glass, polished and beveled. The Board of General Appraisers took no evidence, but found and decided that the merchandise was polished cylin

der glass, beveled, and overruled the protests. The importers appealed to the United States circuit court, and an order for further evidence was obtained and testimony taken before a referee in behalf of the importers, showing that the glass in question was common window glass and was not polished except as to the bevels. It was also shown that the polishing of the bevels was commercially part of the beveling.

In view of the uncontradicted evidence in this case, an order reversing the decision of the Board of General Appraisers was entered in the United States circuit court on the 14th ultimo.

The Attorney-General advises this Department that no further proceedings will be directed in this case. You are, therefore, hereby authorized to forward to this Department the usual certified statement for refund of the duties exacted in excess in settlement thereof. W. B. HOWELL, Assistant Secretary.

Respectfully, yours,
(3092 i.)

COLLECTOR OF CUSTOMS, New York, N. Y.

(20538.) Reappraisement.

Action of general appraiser in advancing value of goods without seeing or examining them, held by Board of General Appraisers and court to be illegal.

TREASURY DEPARTMENT, January 17, 1899.

SIR: The Department is in receipt of a report of the United States attorney for the southern district of New York, dated the 6th ultimo, in which he states that the case of the United States v. A. Murphy & Co., No. 2704, was decided in the United States circuit court for that district on the 5th ultimo adversely to the Government.

This was an appeal on behalf of the United States from a decision of the Board of General Appraisers as to the legality of the reappraisement made by one general appraiser. The appraisement in this case was called for by your office, and was conducted by one general appraiser in accordance with the provisions of section 13 of the act of June 10, 1890. It appears from the record in this case that the general appraiser in question advanced the valuation of a portion of the goods without having seen or examined them, the packages having been previously delivered to the importers and no demand made for the return thereof within ten days after appraisement, as was within your authority under the conditions of the penal bond given by the importers under section 2899, Revised Statutes, in this case.

From the facts stated, the Board of General Appraisers sustained the importer's protest, holding the reappraisement by the General Appraiser before mentioned to be invalid and illegal. On the hearing of this case, the United States circuit court for the southern district of New

York, in view of the facts as shown by the return, affirmed the decision of the Board of General Appraisers without opinion.

The Attorney-General advises this Department under date of the 30th ultimo that no appeal will be directed from the decision of the United States circuit court herein, and you are, therefore, hereby authorized to reliquidate the entry so as to conform to the decision of the court in this case, and to forward to this Department the usual certified statement for refund of the duties so found to have been exacted in excess.

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Drawback on products of uncleaned Japan rice manufactured by the National Rice Milling Company, of New York City.

TREASURY DEPARTMENT, January 17, 1899.

SIR: The provisions of Synopsis 18923, of February 4, 1898, prescribing rates of drawback on the products of uncleaned rice manufactured by the National Rice Milling Company, of New York City, are hereby extended to cover the same kinds of products manufactured by Gustave A. Jahn & Co., of that city, wholly from Bassein or Rangoon rice, imported in the unclean state. The same provisions are also extended to cover the products of uncleaned Japan rice manufactured by the last named company, except that the rates of drawback thereon shall be as follows: On No. 1 rice, 1 cents per pound; on No. 2 rice, seven-eighths cent per pound; on rice meal and "polish," one-fourth cent per pound. And as to products of Japan rice, the quantities which may be taken, severally, as bases of allowance of drawback for each 100 pounds of imported uncleaned rice, identified, shall be limited as follows: No. 1 rice, 60 pounds; No. 2 rice, 17 pounds; rice meal and polish, 18 pounds.

Respectfully, yours,
(2958 i.)

COLLECTOR OF CUSTOMS, New York, N. Y.

W. B. HOWELL,

Assistant Secretary.

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