5. Coverings, containers, etc.-Where merchandise was weighed in accordance with article 1078, Customs Regulations of 1915, the fact that it had been entered at its gross weight did not estop the importers from showing its net weight, since the Government did not act upon any information furInished it by the importers, but upon information which it acquired itself, and which was conclusive as against the importers. U. S. v. Suzarte & Whitney, 8 Ct. Cust. App. 99. The provision of this section, that the value of imported merchandise subject to an ad valorem duty shall include the value of usual and necessary coverings does not include coverings which were with the merchandise. but not covering it at the time it came into customs custody. Minneapolis Cold Storage Co. v. U. S., 9 Ct. Cust. App. 225. Quarters of beef were imported. some covered with an inner covering of cotton and an outer one of burlap and others uncovered at the time the beef came into customs custody. Coverings for the uncovered beef were imported with it and were put on it at the time it was unloaded. Duty was properly levied upon the coverings which were not on the beef at the time it came into customs custody. Id. Hydrosulphite of soda was imported packed in tin containers about the size of an ordinary barrel, some of the containers being packed in close-fitting wooden drums which are fortified by iron, and some of them in barrels or casks; the space between the container and the barrel or cask being packed with straw. It was shown that it was necessary to protect the merchandise from moisture; that such containers are the usual ones for such merchandise; that they are not heavy, but sufficiently strong for their purpose; and that the contents of only one-fourth of them could be removed without destroying them. As to those whose contents cannot be removed without destroying them, the decision of the Board §§ 5599a-5599d. [Repealed.] of United States General Appraisers sustaining a protest against the collector's classification as "cylindrical or tubular tanks or vessels," under Schedule C, par. 127, Tariff Act of 1913 (Comp. St. § 5291), and claiming dutiability at the same rate as the merchandise in accordance with this section is affirmed. As to those whose contents can be removed without destroying them, there being no evidence that they are useless commercially, the presumption of correctness attendant upon the collector's action is not overcome, and the decision of the board sustaining the protest is reversed. U. S. v. Murphy & Co., 9 Ct. Cust. App. 248. The manifest purpose of that portion of this section which levies additional duty upon unusual coverings or containers of imported merchandise is to penalize, not merchandise used as coverings or containers and imported as merchandise, but merchandise which is imported and sought to be introduced into the country, not as merchan.. dise, but as coverings or containers. To hold otherwise would be to assume that Congress intended to penalize a mere convenience and economy in transportation which neither affected the interests of the Government nor imperiled its revenue. U. S. v. Yamamoto & Co., 10 Ct. Cust. App. 70. Upon an importation of leather trunks containing manufactures of human hair, invoiced as leather trunks and human hair, the additional duty levied upon unusual coverings or containers by this section, should not be levied, since the trunks were imported as merchandise, no attempt being made to introduce them as coverings. The trunks are dutiable at 30 per cent, ad valorem under paragraph 360 as manufactures of leather, and the hair goods at 35 per cent. ad valorem under paragraph 351 as manufactures of human hair. Id. Cited without definite application, U. S. v. Johnson Co., 9 Ct. Cust. App. 258. These sections (Act May 27, 1921, c. 14, title III, §§ 301-304, 42 Stat. 15, 16, "Assessment of Ad Valorem Duties") were repealed by Act Sept. 21, 1922, c. 356, title IV, § 643, post, § 5841i-2. They read as follows: "301. Whenever merchandise which is imported into the United States is subject to an ad valorem rate of duty or to a duty based upon or regulated in any manner by the value thereof, duty shall in no case be assessed on a value less than the export value of such merchandise. "302. For the purposes of this title the export value of imported merchandise shall be the price at the time of exportation of such merchandise to the United States, at which such or similar merchandise is sold or freely offered for sale to all purchasers in the principal markets of the country from which exported, in the usual wholesale quantities and in the ordinary course of trade, for exportation to the United States, plus, when not included in such price, the cost of all containers and coverings and all other costs, charges, and expenses incident to placing the merchandise in condition, packed ready for shipment to the United States, less the amount, if any, included in such price, attributable to any additional costs, charges, and expenses, and United States import duties, incident to bringing the merchandise from the place of shipment in the country of exportation to the place of delivery in the United States, and plus, if not included in such price, the amount of any export tax imposed by the country of exportation on merchandise exported to the United States. "303. (a) Wherever in Title I of this Act, or in the Tariff Act of 1913, as amended, or in any law of the United States in existence at the time of the enactment of this Act relative to the appraisement of imported merchandise (except sections 2874, 2976, and 3016 of the Revised Statutes, and section 801 of the Revenue Act of 1916), reference is made to the value of imported merchandise (irrespective of the particular phraseology used and irrespective of whether or not such phraseology is limited or qualified by words referring to country or port of exportation or principal markets) such reference shall, in respect to all merchandise imported on or after the day this Act takes effect, be construed to refer, except as provided in subdivision (b), to actual market value as defined by the law in existence at the time of the enactment of this Act, or to export value as defined by section 302 of this Act, whichever is higher. "(b) If the rate of duty, upon imported merchandise is in any manner dependent upon the value of any component material thereof, such value shall be an amount determined under the provisions of the Tariff Act of 1913, as in force prior to the enactment of this Act. "304. When used in this title the term "Tariff Act of 1913' means the Act entitled 'An Act to reduce tariff duties and provide revenue for the Government, and for other purposes,' approved October 3, 1913." §§ 5600-5602. [Repealed.] These sections (Act Oct. 3, 1913, c. 16, § III, U, V, X, 38 Stat. 189 190) were repealed by Act Sept. 21, 1922, c. 356, title IV, § 643, post, § 5841i-2. See, also, post, §§ 505, 511, of the "Tariff Act of 1922," post, §§ 5841f-49, 5841f-55. DECISIONS APPLICABLE TO § 5602 Allowance for shortage or damage in general.-Any claim for allowance in duty by reason of shortage or nonimportation of olives in brine caused by decay, destruction or injury must be made according to the customs regulations promulgated pursuant to paragraph X of section 3, Tariff Act 1913 (Comp. St. § 5602). U. S. v. Moscaklades Bros.. 9 Ct. Cust. App. 46. The word "fruit" in paragraph X of section 3, Tariff Act of 1913 (Comp. St. § 5602), does not apply to only such fruits as are perishable. Olives in brine, which will keep two or three years, and dried figs, which will keep six months to a year, are within its meaning. Id. Where the appraiser reported a shortage, and the collector investigated and decided, without impeaching the appraiser's report for fraud or mistake, that he was not satisfied that there was a shortage, his action in refusing to make an allowance was without warrant of law. Madeira Embroidery Co. v. U. S., 9 Ct. Cust. App. 140. "Perishable."-The adjective "perishable," when used as descriptive of commodities, primarily signifies a natural liability to speedy deterioration or decay, as is the case with fruit, fish, and similar articles, rather than the general tendency to deterioration or decay from age or exceptional circumstances which is common to most, if not all, edible articles. It will be given this meaning in paragraph X, § 3. Tariff Act of 1913 (Comp. St. § 5602), and article 600, Customs Regulations 1915, pursuant thereto. prescribing the method of claiming allowance in duty for shortage or nonimportation caused by decay, destruction, or injury to perishable merchandise. The term was employed with reference to the class of merchantable commodities to which a given importation may belong, rather than to the exceptional, perhaps latent. condition of the particular importation when exported. Poole Co. v. U. S., 9 Ct. Cust. App. 271. The fact that Reggiano cheese is admitted to the government warehouses (article 240, Customs Regulations 1915), from which all "perishable" goods are barred by specific regulations, amounts to a practical official classification of Reggiano cheese as a nonperishable article, and is entitled to great force in an issue as to whether or not it is "perishable" wthin the meaning of that term in paragraph X, $ 3, Tariff Act of 1913 (Comp. St. § 5602), and article 600. Customs Regulations 1915, pursuant thereto. Id. Reggiano cheese was shown to be, when properly cured or seasoned, an article which would keep for a very long time. A particular shipment of it was made so green that part of it spoiled in transit. The importer was not compelled to make his claim for allowance under paragraph X, § 3, Tariff Act of 1913 (Comp. St. § 5602), and article 600, Customs Regulations 1915, pursuant thereto, which provide for such claims in the case of "perishable" merchandise, but properly presented his claim by protest against the assessment of duty upon the spoiled portion. Id. Ascertainment of loss or damage.Articles 612, 613, and 614, Customs Regulations of 1915, prescribing how quantities, losses and outages of imported liquors shall be determined, are reasonable, legal, and constitutional. Park & Tilford v. U. S., 9 Ct. Cust. App. 53. The rules laid down in sections 612, 613, and 614, Customs Regulations of 1915, for the determination of quantities, losses, and outages of imported liquors had been promulgated and enforced prior to the enactment of the Tariff Acts of 1909 and 1913, and neither of these acts made any change in them. Legislative sanction of them will be inferred. Id. § 5603. [Repealed.] Where casks of whisky were found to contain less than that declared in the invoice, the collector assessed on the invoice quantity less 22 per cent; where they were found to contain more, or where no invoice declaration of contents was made. upon the capacity of the casks less 21⁄2 per cent. These assessments correctly interpreted articles 612, 613, and 614, Customs Regulations of 1915, and these articles are reasonable, legal, and constitutional. Id. Cited without definite application, U. S. v. Cone & Co., 10 Ct. Cust. App. 120. This section which was R. S. § 2903, is repealed by par. d, of § 403 of title IV of Act May 27, 1921, c. 14, entitled "General Provisions." Par. e of said act provides that this section shall remain in force for the assessment and collection of duties on merchandise imported into the United States prior to the day of the enactment of said act. See ante, Lote under chapter C of title 33 of this supplement. Notes of Decisions Consular certificate.-The consular certificate as to depreciated currency provided for by paragraph 692, Consular Regulations 1896, amended 1916, and this section, and Articles 205 and 621, Customs Regulations 1915, is conclusive as to the extent of the depreciation but not as to whether the goods were purchased with such depreciated currency or as to whether they were purchased at the price named in the invoice or certificate. U. S. v. Tiffany & Co.. 10 Ct. Cust. App. 247. The invoice of goods imported from Italy stated the value as 6,488 francs. The back of the invoice bore the in §§ 5605-5612. [Repealed.] dorsement "Amount of invoice, lire 6,488." The value of the gold franc and the gold lira was the same, but the paper lira was depreciated. The consular certificate, erroneously assuming that the lira intended was the paper lira, stated the percentage of depreciation and the value of the merchandise accordingly. Importer entered the merchandise at such depreciated value. This was not "manifest clerical error," under Paragraph I, Section III, tariff act of 1913 (U. S. Comp. St. § 5527), and the additional duty provided for by the paragraph for undervaluation was justly imposed. Id. These sections (R. S. §§ 2906, 2910-2916) were repealed by Act Sept. 21, 1922, c. 356, title IV, § 642, post, § 5841i-1. § 5616. [Repealed.] This section (a part of § 1 of Act March 2, 1895, c. 189, 28 Stat. 933) was repealed by Act Sept. 21, 1922, c. 356, title III, § 321, post, § 5841c-48. §§ 5618-5622. [Repealed.] These sections (R. S. §§ 2920, 2921, 2925, 2926, 2933) were repealed by Act Sept. 21, 1922, c. 356, title IV, § 642, post, § 5841i-1. See, also, §§ 490, 494 of the "Tariff Act of 1922," post, §§ 5841f-27, 5841f-31. DECISIONS AFFECTING § 5619 Allowance for deficiency.-When, in accordance with this section, the appraiser certified a shortage, it must be presumed that there was a shortage. Maderia Embroidery Co. v. U. S., 9 Ct. Cust. App. 140. This section provides that, if the appraiser shall find a deficiency in imported merchandise, he shall certify it (R. S. § 2928. Repealed.) to the collector, and an allowance shall Arbe made in estimating the duties. ticles 608, Customs Regulations of 1915. provides that this shall be done provided the collector be satisfied that such articles were not in the importation. The proviso is an attempt by the Treasury Department to amend the law, and is of no force. Id. This section of the Revised Statutes was repealed by Act Sept. 21, 1922, c. 356, title IV, § 642, post, § 5841i-1. §§ 5624-5626. [Repealed.] These sections (R. S. §§ 2935-2937) were repealed by Act Sept. 21, 1922, c. 356, title IV, § 642, post, § 5841i-1. § 5628. [Repealed.] This section (R. S. § 2939) was repealed by Act Sept. 21, 1922, c. 356, title IV, § 642, post, § 5841i-1. (R. S. § 2945. Repealed.) This section of the Revised Statutes was repealed by Act Sept. 21, 1922, c. 356, title IV, § 642, post, § 5841i-1. §§ 5633-5635. [Repealed.] These sections (R. S. §§ 2946, 2947, 2949) were repealed by Act Sept. 21, 1922, c. 356, title IV, § 642, post, § 5841i-1. See, also, § 502 of the "Tarif Act of 1922," post, §§ 5841f-44 to 5841f-46. DECISIONS AFFECTING § 5635 Regulations in general.—Articles 612, 613, and 614, Customs Regulations of 1915. prescribing how quantities, losses, and outages or imported liquors shall be determined, are reasonable, legal and constitutional. Park & Tilford v. U. S., 9 Ct. Cust. App. 53. The rules laid down in articles 612, 613, and 614, Customs Regulations of 1915, for the determination of quantities, losses, and outages of imported liquors had been promulgated and enforced prior to the enactment of the Tariff Acts of 1909 and 1913, and neither of these acts made any change in them. Legislative sanction of them will be inferred. Id. Where casks of whisky were found to contain less than that declared in the invoice, the collector assessed on the invoice quantity less 22 per cent; where they were found to contain more, (R. S. § 2948. This section of the c. 356, title IV, § 642, (R. S. § 2950. Repealed.) or where no invoice declaration of contents was made, upon the capacity of the casks less 22 per cent. These assessments correctly interpreted articles 612, 613, and 614. Customs Regulations of 1915, and these articles are reasonable, legal, and constitutional. Id. Reggiano cheese.-The fact that Reggiano cheese is admitted to the government warehouses (article 240, Customs Regulations 1915), from which all "perishable" goods are barred by specific regulations, amounts to a practical official classification of Reggiano cheese as a nonperishable article, and is entitled to great force in an issue as to whether or not it is "perishable" within the meaning of that term in paragraph X, § 3, Tariff Act of 1913 (Comp. St. § 5602), and article 600, Customs Regulations 1915, pursuant thereto. Poole Co. v. U. S., 9 Ct. Cust. App. 271. Revised Statutes was repealed by Act Sept. 21, 1922, post, § 5841i-1. Repealed.) This section of the Revised Statutes was repealed by Act Sept. 21, 1922, c. 356, title IV, § 642, post, § 5841i-1. § 5637. [Repealed.] This section (R. S. § 2953) was repealed by Act Sept. 21, 1922, c. 356, titlo IV, § 642, post, § 5841i-1. These sections (R. S. §§ 2954-2965) were repealed by Act Sept. 21, 1922, c. 356, title IV, § 642, post, § 5841i-1. See, also, §§ 555, 557, 560, 561 of the "Tariff Act of 1922," post, 88 5841g-4, 5841g-6, 5841g-9,,5841g-10. DECISIONS AFFECTING § 5646 Cited without definite application, International Ry. Co. v. Davidson, 42 S. Ct. 179, 257 U. S. 506, 66 L. Ed. 341; U. S. v. Sischo (C. C. A. Wash.) 270 F. 958. §§ 5653-5657. [Repealed.] These sections (R. S. §§ 2966, 2968, 2969, 2971, and Act Oct. 3, 1913, c. 16. § III, S, 38 Stat. 189) were repealed by Act Sept. 21, 1922, c. 356, tit. IV, §8 642, 643, post, §§ 5841i-1, 5841i-2. See, also, §§ 557, 559, of the "Tariff Act of 1922," post, §§ 5841g-6, 5841g-8. DECISIONS AFFECTING § 5657 Bonded liquor.-Under § 5657 liquor entered in a bonded warehouse under Senate joint resolution of October 6, 1917 (40 Stat. 427), may be withdrawn for export for the full period of one year from the date of entry, not counting any time during which an order or proclamation of the President may have prevented its exportation; but such liq (R. S. § 2967. Repealed.) uor cannot be forfeited to the Government until it shall have been in the warehouse as long as three years, excluding any time when its exportation or transshipment shall have been prevented by an order of the President. 31 Op. Atty. Gen. 392. Cited without definite application, U. S. v. Sischo (C. C. A. Wash.) 270 F. 958. This section of the Revised Statutes was repealed by Act Sept. 21, 1922, c. 356, title IV, § 642, post, § 5841i-1. (R. S. § 2970. Repealed.) This section of the Revised Statutes was repealed by Act Sept. 21, 1922, c. 356, title IV, § 642, post, § 5841i-1. § 5657a. [Repealed.] This section (Act Sept. 5, 1916, c. 441, 39 Stat. 725, an indirect amendment of R. S. § 2971) was repealed by Act Sept. 21, 1922, c. 356, tit. IV, § 642, post, 5841i-1. §§ 5658-5668. [Repealed.] These sections (R. S. §§ 2972-2981, and Act Oct. 3, 1913, c. 16. § IV, K, 38 Stat. 197) were repealed by Act Sept. 21, 1922, c. 356, title IV, §§ 642, 321, post, $$ 5841i-1, 5841c-48. See, also, §§ 309, 491, 493, 562, 564 of the "Tariff Act of 1922," post, §§ 5841c-13, 5841f-28, 5841f-30, 5841g-11, 5841g-13. DECISIONS AFFECTING § 5659 Cited without definite application, 31 Op. Atty. Gen. 284. DECISIONS AFFECTING § 5662 Cited without definite application, U. S. v. Siseho (C. C. A. Wash.) 270 F. 958. (R. S. § 2982. Repealed.) DECISIONS AFFECTING § 5665 Cited without definite application, U. S. v. Maine Cent. R. Co., 9 Ct. Cust. App. 192. This section of the Revised Statutes was repealed by Act Sept. 21, 1922, c. 356, title IV, § 642, post, § 5841i-1. § 5671. [Repealed.] This section (Act March 24, 1874, c. 65, 18 Stat. 24) was repealed by Act Sept. 21, 1922, c. 356, title IV, § 643, post, § 5841i-2. §§ 5672, 5673. [Repealed.] These sections (Act Oct. 3, 1913, c. 16, § IV, M, N [subsec. 1], 38 Stat. 197, 198) were repealed by Act Sept. 21, 1922, c. 356, title III, § 321, post, § 5841c-48. See, also, §§ 311, 312 of the "Tariff Act of 1922," post, §§ 5841c-15, 5841c-16. DECISIONS AFFECTING § 5672 Regulations by Secretary of the Treasury-Treasury Decision 34659, July 22, 1914, instructing collectors to make an arbitrary charge of $10 per 1,000 for stamps furnished to manufacturers to be affixed to boxes of cigars made in bonded manufacturing warehouses, indicating their character, origin of tobacco, and place of manufacture, as required by this section, without regard to the cost of such stamps to the government or the reasonable cost of furnishing the same, is not within the powers conferred on the Secretary of the Treasury by tne act, and cannot be enforced. U. S. v. E. Regensburg & Sons (D. C. Fla.) 258 F. 243. Application for establishment of warehouse. An oral application to the deputy collector of customs in charge of bonded manufacturing warehouses for the establishment of such a warehouse is not a compliance with this section, prescribing the mode of establishing such warehouses and articles 709, 710, 747, 748, and 749, Customs |