ity to prescribe all necessary rules, regulations and forms to that end. Furthermore, under Section 2652 of the Revised Statutes the Secretary of the Treasury is authorized to issue all necessary instructions to officers of the customs with a view to securing uniformity in the execution of the revenue laws at the various ports. (Chapter 1, Section 2.) In order, therefore, that customs officers and others concerned may be promptly advised in all matters pertaining to the collection of the revenue from customs and of the proper administration of the customs laws, it has been for many years the practice of the Treasury Department to publish, weekly, a small printed pamphlet entitled "Treasury Decisions." These are:

"Furnished gratuitously only to Government officials; to others interested, on subscription ($1.75 a year) to be sent to the Superintendent of Documents, Government Printing Office, Washington, D. C."

The decisions so published are numbered serially. Those rendered by the Board of General Appraisers, in addition to the serial "Treasury Decision" number, are given a "General Appraiser" number. The earliest published Treasury Decisions date. back to 1865, and on July 1, 1919, had reached the serial number of 38069.

The General Appraisers' Decisions were first published in 1890, and on July 1, 1919, had reached the serial number 8266. In addition to this, there have been published minor decisions of the Board of United States General Appraisers, denominated "Abstracts," reaching the serial number 43239 on July 1, 1919.

Reappraisement decisions rendered by a General Appraiser or by a Board of Three General Ap

praisers on appeals to reappraisement are not published in the weekly Treasury Decisions, but are published separately.

Decisions of the United States Court of Customs Appeals are published in the weekly "Treasury Decisions" as rendered for the information of officers of customs and others concerned. The same is true as to decisions of the Supreme Court of the United States and those of inferior courts of the United States involving the proper interpretation and administration of customs laws. (Chapter X, Section 1.)

Stability of Regulations or Decisions

SEC. 3. While it is within the authority of the Secretary of the Treasury to change a regulation or decision previously promulgated, with a view to securing a stricter observance of the customs laws, or the collection of higher duties on imported merchandise (Section 21, Act of June 22, 1874, Chapter XXII, Section 2), it has become a well settled rule of Judicial interpretation that:

"Where there has been long acquiescence in a Department regulation and by it rights of parties for many years have been determined and adjudged, it is not to be disregarded without the most cogent and persuasive reasons. (Robertson v. Downing, 127 U. S. 607, 613.)"

Recognizing the force and justice of this rule, it has become the well settled policy of the Treasury Department to give thirty days' notice of any change of existing regulations or decisions affecting the enforcement and interpretation of the customs laws. (T. D. 28627, 36551, Chapter XXIII, Section 3.) (Exhibit XIII, Appendix.)

CHAPTER XXXVIII

AMERICAN GOODS EXPORTED AND RETURNED

Tariff Provisions

SEC. 1. Under the enacting clause of the Tariff Act of October 3, 1913, it is provided:

"That on and after the day following the passage of this Act, except as otherwise specially provided for in this Act, there shall be levied, collected, and paid upon all articles when imported from any foreign country into the United States or into any of its possessions (except the Philippine Islands and the islands of Guam and Tutuila) the rates of duty which are by the schedules and paragraphs of the dutiable list of this section prescribed, namely:

(For dutiable schedule and Free List, see Tariff Act of October 3, 1913.)

Exceptions

SEC. 2. Except as otherwise specially provided for in this Act, all articles when imported into the United States or into any of its possessions are subject to the rates of duty which are by the schedules and paragraphs of the dutiable list applicable thereto.

An exception is made by Paragraph 404 of the Free List of the Act of October 3, 1913, as to:

"Articles the growth, produce, or manufacture of the United States, when returned after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means; steel boxes, casks, barrels, carboys, bags, and other containers or coverings of American manufacture exported filled with American products, or exported empty and returned filled with foreign products, including shooks and staves when returned as barrels

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or boxes; also quicksilver flasks or bottles, iron or steel drums. of either domestic or foreign manufacture used for the shipment of acids, or other chemicals, which shall have been actually exported from the United States; but proof of the identiy of such articles shall be made, under general regulations to be prescribed by the Secretary of the Treasury, but the exemption of bags from duty shall apply only to such domestic bags as may be imported by the exporter thereof, and if any such articles are subject to internal-revenue tax at the time of exportation, such tax shall be proved to have been paid before exportation and not refunded; photographic dry plates or films of American manufacture (except moving-picture films), exposed abroad, whether developed or not, and films from moving-picture machines, light struck or otherwise damaged, or worn out, so as to be unsuitable for any other purpose than the recovery of the constituent materials, provided the basic films are of American manufacture, but proof of the identity of such articles shall be made under general regulations to be prescribed by the Secretary of the Treasury; articles exported from the United States for repairs may be returned upon payment of a duty upon the value of the repairs at the rate at which the article itself would be subject if imported under conditions and regulations to be prescribed by the Secretary of the Treasury; Provided, That this paragraphi shall not apply to any article upon which an allowance of drawback has been made, the reimportation of which is hereby prohibited except upon payment of duties equal to the drawbacks allowed; or to any article manufactured in bonded warehouse and exported under any provision of law: And provided further, That when manufactured tobacco which has been exported without payment of internal-revenue tax shall be reimported it shal! be retained in the custody of the collector of customs until internal-revenue stamps in payment of the legal duties shall be placed thereon: And provided further, That the provisions of this paragraph shall not apply to animals made dutiable under the provisions of paragraph 297."

Identification

SEC. 3. It will be noted that:

"Proof of the identity of such articles shall be made under general regulations to be prescribed by the Secretary of the Treasury."

Such regulations have been prescribed under Articles 332-345 of the Customs Regulations of 1915, the essential requirements of which are that there shall be filed on entry in support of the claims of American origin:

"(a) A declaration of the foreign shipper before the American Consular officer certifying the invoice, if the value is more than $100, which will be accepted in lieu of a consular invoice. "(b) A declaration of the American owner, importer, consignee or agent.

"(c) A certificate of the Collector of Customs at the port from which the merchandise was exported from the United States, which will be issued on application of the importer or collector, and be mailed direct to the port at which it is to be used, and its issuance noted on the export manifest. If exported from a port at which the entry is made, exportation must appear upon the records of the custom house."

If the evidence so presented is supported by the official report of the appraising officer, after examination of the articles imported, identifying the same as of American origin, free entry will be granted.

If the articles were taken abroad as baggage, or were exported at various times as express packages or otherwise, the certificate of exportation (c) may be waived if the identity of the articles as of American origin is otherwise established to the satisfaction of the collector.

Goods Subject to Internal Revenue Tax

SEC. 4. Another exception is made as to articles once exported of the growth product or manufacture of the United States upon which no internal tax has been assessed or paid, it being provided by Paragraph P of Section IV of the Act of October 3, 1913:

"That upon the reimportation of articles once exported, of the growth, product, or manufacture of the United States, upon which no internal tax has been assessed or paid, or upon which such tax has been paid and refunded by allowance or drawback, there shall be levied, collected, and paid a duty equal to the tax imposed by the internal-revenue laws upon such articles, except articles manufactured in bonded warehouses and exported pursuant to law, which shall be subject to the same rate of duty as if originally imported, but proof of the identity of such articles