lemon and orange peel, manufactured with the use of imported cane sugar. T. D. 28340. Confectionery (caramels), manufactured by the Lancaster Caramel Co., of Lancaster, Pa. T. D. 17787. Confectionery, caramels and other confectionery, manufactured from imported raw sugar. T. D. 19314. Confectionery, fig confections and sweet orange slices, manufactured by the New England Confectionery Company, of Boston, Mass., in the manufacture of which sugar refined from imported raw sugar and imported figs are used. T. D. 27432. Confectionery, chocolate chips, manufactured by the Trowbridge Chocolate Chip Company, of Boston, Mass., in part from granulated sugar refined from imported raw sugar. T. D. 25819. Confectionery, manufactured by Fobes, Hayward & Co., of Boston, Mass. T. D. 17465. Confectionery, manufactured wholly or in part from imported materials. T. D. 20403. Confectionery, manufactured by Robert F. Mackenzie Comrany, Cleveland, Ohio. T. D. 29796. Confectionery, manufactured by Robert F. Mackenzie Co., Cleveland, Ohio. T. D. 30618. Confectionery, manufactured by Ohio Confection Co., Cleveland, Ohio. T. D. 31598. Confectionery: Max Glick Co., Cleveland, Ohio. T. D. 33688. Confectionery, manufactured wholly or in part from imported refined sugar, or sugar refined from imported raw sugar; base allowance on quantity of such material used, provided that no domestic sugar has been used in the manufacture of the article. The entry under which the merchandise is to be inspected and laden must show separately the kinds and quantities of the varieties of confectionery contained in each shipping package; and the manufacturer's declaration on the drawback entry must show the kind and quantity or percentage of refined sugar used in each variety of confectionery exported. Declarations of manufacturers and exporters shall be verified by official analysis of samples taken as ordered by the collector, and by weights ascertained by a United States weigher. Before liquidation of entries for drawback on confectionery, a sworn statement of the manufacturer, showing formula and processes of manufacture of each kind on which drawback is claimed, must be filed with the collector, and verified by official inspection of methods of manufacture and official analysis of samples. The manufacturer's declaration on the drawback entry must show that the articles covered thereby were made as set forth in such statement. Where the exported confectionery was made from sugar refined from imported raw sugar, drawback shall be allowed as on the refined sugar used, if exported as sugar. Containers: Disallowance of drawback on burlap bags made from imported burlaps used as containers of exported bacon. T. D. 22070. Containers, metal or glass, manufactured by Colgate & Co., of Jersey City, N.J., with the use of improved metal caps. T. D. 29293. Containers, paper, for straw sippers. (See Paper containers.) (Note. Accuracy and precision in customs proceedings are so essential to the interests of importers that the services of a competent broker are usually worth vastly more than the small cost of such services.) Continental rubber tires. (See Rubber tires.) Continuous rail joints, manufactured by the Albany Iron Works, Troy, N.Y. T. D. 23809. Connecting rods, manufactured by the Abner Doble Company, of San Francisco, Cal., wholly from imported iron bars; allow under T. D. 15944. Cooking utensils, manufactured by National Aluminum Works, Wellsville, N.Y. T. D. 31932. Copy books. (See Press copying books.) Copy books, manufactured by S. E. & M. Vernon, of New York, N.Y. T. D. 23106. Copying tissue, manufactured by Roneo Co., New York City. T. D. 32594. Copper boiler tubes. (See Locomotive and steam boilers.) Copper plates, perforated. (See Perforated copper plates.) Copper, sulphate of. (See Sulphate of copper.) board cords.) (See Telephone or switch Core centers. (See Spark plugs and core centers.) Core centers for spark plugs, manufactured by Champion Ignition Co., Flint, Mich. T. D. 31415. Cork paper strips, manufactured by Salvadore Ragona, New York. T. D. 30093. Cork-pressing machinery, manufactured by Friedenwald Brothers, of Baltimore, Md., with the use of imported cutting and forming dies, and punches, and punch holders. T. D. 27994. Cork-pressing machinery, manufactured by Crown Cork & Seal Co., Baltimore, Md. T. D. 32209. Cork tips. (See Cigarette papers, etc.) Cork tips, manufactured by American Tobacco Co., New York City. T. D. 31446. Corks: Drawback not allowed on imported corks used in bottling exported beer, after having been advanced in value by processes applied in the United States. T. D. 20404. Corks, bottled beer: Imported corks were subjected to an elaborate process, consisting of sorting, branding, cleansing, steaming, drying, and chemical bathing and coating, this being done to fit them for use in the export of beer. Held that they are not "articles manufactured" from imported materials so as to be subject to drawback under section 30, tariff act of 1897. "Manufacture" implies change; but not every change is manufacture, though the result of treatment, labor, and manipulation. Something more is necessary. There must be a transformation; a new and different article must emerge, having a distinctive name, character, and use. And a cork which has been put through elaborate cleansing, antiseptic, and other improving processes, but which still remains a cork, is not "manufactured" within the meaning of section 30, tariff act of 1897. Under section 30, tariff act of 1897, permitting drawback "on articles manufactured [from] the exportation of imported materials." Held as to an exportation of bottled beer, in which the beer and the corks were made from imported materials, that beer alone, excluding the corks, is the "article" exported within the meaning of the law. Anheuser-Busch Brew * * * * * * (Note. Accuracy and precision in customs proceedings are so essential to the interests of importers that the services of a competent broker are usually worth vastly more than the small cost of such services.) ing Association V. United States. United States Supreme Court; January 6, 1908; No. 60. Appeal by importers from United States Court of Claims. Decision reported in 41 Court of Claims Reports, 389. Decision in favor of the Government. T. D. 28778. Corn products, glucose, starch, dextrine, grape sugar, gluten feed, corn oil, oil cake, and other products, manufactured by the Corn Products Refining Company, of New York, wholly with the use of imported corn, as imported corn in combination with domestic corn. T. D. 29190. Corn shellers. (See Hydraulic rams, hydrants, etc.) Cornets, manufactured in part from imported valves; base allowance on number and kind of such valves used, which must be described in the manufacturer's declaration on the drawback entry as they were described on the invoice under which they were imported. Before lading for exportation the valves appearing in the cornets must be identified with the imported valves described in the manufacturer's declaration by expert official inspection. Corrosive sublimate, manufactured by Standard Essence Co., Maywood, N.J. T. D. 30531. Corrugated and galvanized iron roofing. (See Iron roofing.) Corrugated and painted iron roofing. (See Iron roofing.) Corsets, manufactured by Roth & Goldsmith, of South Norwalk, Conn., in part from imported materials; allow under T. D. 11742. Corsets, manufactured by Weingarten Brothers, of New York, N.Y., in part from imported piece goods and laces. T. D. 23405. Corsets: Extension of T. D. 23405 to corsets manufactured by Kops Brothers, of New York, N.Y., partly from imported cotton cloth and laces. T. D. 24409. Corsets, manufactured by Strouse, Adler & Co., of New Haven, Conn., from imported cotton cloth, laces, ribbons, and steel. T. D. 23405, extended. T. D. 25816. Corsets: Department's regulations, T. D. 23405, extended to cover corsets manufactured by the Royal Worcester Corset Company, of Worcester, Mass., from imported piece goods and laces. T. D. 25926. Corsets, manufactured by the Warner Brothers Company, of Bridgeport, Conn., in part from imported piece goods and laces. T. D. 24794. Corsets, manufactured by the Warner Brothers Company, of Bridgeport, Conn., in part from imported materials. T. D. 24794, amended. T. D. 29379. Corsets, manufactured by Royal Worcester Corset Company, Worcester, Mass. T. D. 29720. Corsets, manufactured by Madame Irene, New York City. T. D. 30820. Corsets, manufactured by Kaho Corset Co., Chicago, Ill. T. D. 31618. Corsets, manufactured by Lily of France Corset Co., New York, N.Y. T. D. 33128. Corsets, manufactured by E. C. McWatty Co. (Inc.), New York, N.Y. T. D. 33401. Corsets: Royal Worcester T. D. 33622. (Note. Accuracy and precision in customs proceedings are so essential to the interests of importers that the services of a competent broker are usually worth vastly more than the small cost of such services.) Corundum wheels, manufactured by the Star Corundum Wheel Company, of Detroit, Mich., with the use in part of imported corundum. T. D. 26742, extended. T. D. 28619. Corundum wheels, manufactured by the Vitrified Wheel Company, of Westfield, Mass., with the use in part of imported corundum. T. D. 26742, extended. T. D. 28939. Corundum wheels, manufactured by the Massasoit Abrasive Products Company, of Chester, Mass., with the use of imported corundum. T. D. 26742, extended. T. D. 29397. Corundum wheels and other articles, manufactured by the Cortland Corundum Wheel Company, of Cortland, N.Y., with the use of imported corundum. T. D. 26742. Corundum wheels and stones, manufactured by the American Emery Wheel Works, of Providence, R.I., in part from imported corundum grains and powder. T. D. 26552. Corundum and emery wheels, manufactured by the Abrasive Material Company, of Philadelphia, Pa., with the use of imported corundum. T. D. 26742, extended. T. D. 29233. Cotton cloth, manufactured by Eddystone Manufacturing Co., Eddystone, Pa. T. D. 30955. Cotton cloths, bleached, printed, and dyed by Garner & Co., of New York City, with the use of imported colors, chemicals, and bleaching powders. T. D. 28621. Cotton cloths, manufactured by Passaic Print Works, Passaic, N.J. T. D. 29844. Cotton cloth, printed. (See Printed cotton cloth.) Cotton gins and linting machines, manufactured by Brown Cotton Gin Co., New London, Conn. T. D. 31926. Cotton-gin saws. (See Saws.) Cotton-gin saws, manufactured by J. F. Turner's Sons, of Ossining, N. Y., from imported steel plates; allow under letter January 3, 1891, to collector, New York; and on such saws manufactured by the Eagle Cotton Gin Company, of Bridgewater, Mass., from imported steel plates, allow under T. D. 12402. Cotton-gin saws, manufactured by Continental Gin Company, Prattville, Ala. T. D. 23580. Cotton-gin saws, manufactured by the Brown Cotton Gin Company, of New London, Conn., with the use of imported sheet steel. T. D. 23580, extended. T. D. 28905. Cotton-gin saws, manufactured by Carver Cotton Gin Company, East Bridgewater, Mass. T. D. 29842. Cotton-gin saws, manufactured by Continental Gin Co., Dallas, Тех. T. D. 30115. Cotton-gin saws, manufactured Birmingham, Ala. T. D. 31639. by Continental Gin Co., Cotton-gin saws, manufactured by Lummus Cotton Gin Co., Columbus, Ga. T. D. 32748. Cotton-gin saws, manufactured by Brown Cotton Gin Co., New London, Conn. T. D. 32844. Cotton goods: Fall River Bleachery, Fall River, Mass. T. D. 33742. Cotton, mercerized, dyed, manufactured for and on account of C. E. Hertlein, of New York, with the use of raw, mercerized cotton. T. D. 26684, extended. T. D. 29113. (Note. Accuracy and precision in customs proceedings are so essential to the interests of importers that the services of a competent broker are usually worth vastly more than the small cost of such services.) Cotton piece goods, manufactured by Everett, Heaney & Co., New York, N.Y. T. D. 23623. Cotton, silk, wool, and other piece goods dyed by United Piece Dye Works, Lodi, N.J. T. D. 31020. Cotton yarns, dyed. (See Mercerized or mercerized and dyed cotton yarns.) Couches, manufactured by Hale & Kilburn Co., Philadelphia, Pa. T. D. 33251. Coupling buffers. (See Locomotives.) Court-plaster, isinglass plasters and oiled silk, manufactured by Seabury & Johnson, of New York, N.Y., with the use of imported silk in the piece. T. D. 24126. Court-plaster: Department's regulations, T. D. 24126, allowing drawback on the exportation of court-plaster, manufactured by Seabury & Johnson, of New York City, wholly from imported silk, in the piece, extended to cover court-plaster, manufactured by said company with the use of imported cotton cloth. T. D. 28302. Coverings, burlap. (See Burlap coverings.) Crackers. (See Biscuit.) Cranes, electric traveling. (See Electric traveling cranes.) Cranes, manufactured by Morgan Engineering Co., Alliance, Ohio. T. D. 31392. Crank pins. (See Locomotives.) Cravenetted cloth, manufactured by Julius Einstein, New York City. T. D. 32796. Cravanette cloth, manufactured by Cravanette Co., Hoboken, N.J. T. D. 33448. Cream of tartar, or of tartaric acid, manufactured wholly from imported argols or crude tartar, or wine lees, crude. T. D. 18776. Cream separators, manufactured by the United States Butter Extractor Company, of Newark, N.J., in part of imported interior devices and in part of domestic materials. T. D. 22628. Creamug machines, manufactured by Taylor & Fenn Co., Hartford, Conn. T. D. 31021. Creosoted lumber, manufactured by the Carolina Oil and Creosote Company, in part from imported dead oil of coal tar; allow under T. D. 13283. Creosoted lumber, manufactured by Pacific Creosoting Co., Eagle Harbor, Wash. T. D. 30514. Crescent liquid mangrove cutch, manufactured by Marden, Orth & Hastings, Boston, Mass. T. D. 32181. Crop ends: Drawback not allowed on crop ends cut off in the process of manufacturing steel rails, as such crop ends are not manufactured articles within the contemplation of section 30, act of 1897. T. D. 22213. Cross bars, manufactured from imported material; allow as on portable railway sections. Cross connecting boards, manufactured by the Ericsson Telephone Company, of New York, N.Y., with the use of imported lightning protector strips. T. D. 24815. Crossings, frogs, and switches: Department's instructions, T. D. 19122, extended to crossings, frogs, and switches, manufac (Note. Accuracy and precision in customs proceedings are so essential to the interests of importers that the services of a competent broker are usually worth vastly more than the small cost of such services.) |