to release goods to forwarding agents when the duty does not exceed $25, notwithstanding that they may have previously unintentionally violated the law. It does not appear necessary to amend said regulations to accomplish the purpose desired. If forwarding agents shall hereafter in making application for release of goods state the name of the importer, and it shall be found that it is his first offense, you are hereby authorized to release such seizure on the usual terms. You are also authorized to release the package of whisky in question on payment of a fine equal to the duty. Copyrighted articles deposited in Library of Congress free of duty. TREASURY DEPARTMENT, January 24, 1894. SIR: The Department is in receipt of your letter of the 17th instant, in which you state that your office has received several decisions of the Board of General Appraisers to the effect that engravings imported and lodged with the Librarian of Congress, for copyright purposes, are free of duty, under paragraph 514 of the act of October 1, 1890, which is as follows: Books, engravings, photographs, etchings, bound or unbound, maps, and charts imported by authority or for the use of the United States, or for the use of the Library of Congress. These decisions of the board are made in accordance with their ruling of the 7th of June, 1893. (G. A. 2170.) You request to be advised as to the views of the Department whether the question is deemed of sufficient importance to apply for the review of the board's decision under the provision of section 15 of the act of June 10, 1890. You state in your letter of the 3d of August last that the engravings brought into this country under the circumstances stated are manifestly not imported by authority of the United States, but imported by the importers for the purpose of having them copyrighted, and that they are their importations rather than those of the Library of Congress; that the mere fact that the Librarian of Congress is the person designated by the statutes to receive these duplicate copies for the purpose of copyright does not thus establish the fact that they were imported for the Library of Congress. In reply thereto, I have to state that, inasmuch as the articles when deposited with the Librarian remain for the use of the Library of Con gress, the Department is not disposed to take measures looking to a review of the decision of the board. You may therefore liquidate the entries in the cases covered by the decisions of the board, referred to in your letter of the 7th instant. Hereafter no articles claimed by the importers to be intended for copyright purposes will be admitted to free entry without a certificate from the Librarian of Congress that such articles have been deposited in his archives and have become the property of the Library. Estimated duties can be taken on the articles upon importation, and be refunded as excess of deposit upon production of the Librarian's certificate referred to. TREASURY DEPARTMENT, January 25, 1894. SIR: The Department has received from W. A. Day, esq., on behalf of the Grand Trunk Railway of Canada, a request for permission to pass at Island Pond, under transportation and export entry, all Canadian grain destined for exportation from your port, in the same manner and with the same facilities as are enjoyed with regard to such grain coming through in transit for shipment at Boston. It appears from the report of Special Agent Converse J. Smith that Canadian grain en route in transit for exportation from Boston, and passing through St. Albans, Richford, or Newport, Vt., has been uniformly entered at such ports, respectively, under transportation and exportation bonds. Under this practice, upon entry of the contents of one or more cars, the nature of the contents is ascertained, a customs seal is affixed, and the merchandise goes forward to Boston: Arriving there, the contents of each car are weighed separately into a numbered bin in a bonded warehouse or an elevator, which bin contains also the similar contents of other cars, and subsequently an equiva lent quantity is taken from that same bin and placed on the exporting vessel, whereupon the collector at Boston issues a certificate of inspec tion (Cat. 761), which declares that certain grain was imported into his district in a specified car, and that the same grain was exported in a specified vessel. This certificate is forwarded to the port of first arrival and the bond, as to that case, is canceled. Although it may be urged that the grain exported is not identified as the particular grain transported, yet this evidence is not held by the Department to be essential to the protection of the revenue. As a mat ter of fact, the collector only knows that a car, designated by number, arrived with, say, 500 bushels of wheat, and discharged the same into bin No. 1, and that within a brief time 500 bushels of wheat were discharged from bin No. 1 into the exporting vessel. It does not appear to the Department that the method in vogue at your port secures any more positive evidence of exportation or identification than that obtained by the method above described. The transportation and exportation entry is designed for goods which are solely and avowedly in transit. The fact that the goods are to go through and out of the United States is declared at the port of first arrival, and they can not be alienated therefrom without incurring the penalties provided for violation of the obligations in the bond. You are accordingly instructed to permit the export of any grain arriving at your port, in transit via Island Pond, under transportation and exportation entry, and to govern your proceedings according to the methods now prevailing in similar transactions at Boston. TREASURY DEPARTMENT, January 25, 1894. SIR: An appeal having been taken under the provisions of section 15 of the act of June 10, 1890, from the decision of the Board of U. S. General Appraisers at New York on the protest of Field & Wagner (G. A. 2372, of December 15, 1893), which involves the question of the proper rate of duty on cotton anklets, you are hereby directed to take no official action under and by virtue of said decision until the question shall be judicially determined. You will be duly advised when a final decision is reached. TREASURY DEPARTMENT, January 25, 1894. SIR: An appeal having been taken under the provisions of section 15 of the act of June 10, 1890, from the decision of the Board of U. S. General Appraisers at New York on the protest of Benjamin & Caspary (G. A. 2383, of December 21, 1893), which involves the question of a clerical error in invoice, you are hereby directed to take no official action under and by virtue of said decision until the question shall be judicially determined. You will be duly advised when a final decision is reached. TREASURY DEPARTMENT, January 25, 1894. SIR: An appeal having been taken under the provisions of section 15 of the act of June 10, 1890, from the decision of the Board of U. S. General Appraisers at New York on the protest of H. Wolff & Co. (G. A. 2385, of December 21, 1893), which involves the question of the proper rate of duty on glass-headed pins, you are hereby directed to take no official action under and by virtue of said decision until the question shall be judicially determined. You will be duly advised when a final decision is reached. Drawback on 5-gallon rectangular tin cans. TREASURY DEPARTMENT, January 26, 1894. SIR: On the exportation of 5-gallon rectangular tin cans made by the Standard Oil Company, of New York, at the several factories known as the Devoe Works, the Sone and Fleming Works, the Pratt Works, the Empire Works, and the Bush and Denslow Works, and by the Tide Water Oil Company, of New York City, a drawback will be allowed equal in amount to the duty paid on the quantity of imported pig tin used in soldering such cans, less the legal deduction of 1 per cent, provided that such allowance for each 100 cans exported shall not exceed the duty paid on 13 pounds of pig tin. The maximum limit of allowance herein fixed for pig tin and that fixed by Synopsis 7702 for lead used in soldering 5-gallon tin cans shall apply to all such cans made by the above-named manufacturer. Before liquidation of drawback entries covering such cans laden for exportation on or after January 1, 1894, manufacturers will be required. to furnish to the collector with whom such entries are filed a sworn statement, made by an official representative of the company and the foreman of the factory, showing the average quantities of lead and pig tin used in soldering such cans during the month prior to that in which the cans were laden, which averages when below the limits above noted shall further limit the maximum of allowances for the month following that covered by the sworn statement. The maximum quantities of pig tin and solder allowable for soldering 1-gallon rectangular tin cans made by the manufacturers herein named shall be one-half of the quantities allowable in case of 5-gallon cans. Respectfully, yours, (4609 g.) COLLECTOR OF CUSTOMS, New York. (14593.) CHARLES S. HAMLIN, Assistant Treasurer. Removal by underwriters for purpose of salvage of goods injured by fire or water in warehouse. TREASURY DEPARTMENT, January 26, 1894. SIR: The Department is in receipt of your letter of the 5th instant in regard to the immediate removal by underwriters of goods injured by fire or water while in bonded warehouse for purposes of salvage, and asking that such delivery and removal may be allowed on execution of bond to secure the duty, which should be fixed according to the value determined by a sale of the goods at auction for account of the underwriters and owners. In reply, I have to inform you that the immediate delivery of goods so damaged can be secured under existing regulations by payment of duty thereon, the excess being refunded on requisite proof of the extent of damage, as provided in the regulations. The Department can not authorize the delivery of dutiable goods except upon payment of the duty. The present law (section 2984, Revised Statutes) and the regulations appear to afford ample security for all interests; but upon presentation of the facts in extraordinary cases of damage, where special facilities may appear to be required for the preservation of the damaged goods, the Department will give due consideration to such cases, and issue such instructions as may appear advisable and necessary. Respectfully, yours, Mr. F. C. MOORE, CHARLES S. HAMLIN, President Continental Insurance Co., No. 100 Broadway, New York. |