596) being given for the production of the certificate in a sum equal to what the duties would be if it were foreign merchandise. To guard against fraud, and to insure identity, the collector shall require in addition to proof of clearance, the production of a declaration made by the foreign exporter of the goods before the United States consul, of the fact that the merchandise was imported from the United States, and that it has not been advanced in value nor improved in condition by any process of manufacture or other means. But if it be impracticable to produce such declaration at the time of making entry, bond may be given for the production thereof. (Synopsis 14653.) Collectors, with concurrence of naval officers, if any, may waive the record evidence of clearance and above declaration, and in lieu thereof accept other satisfactory evidence of exportation, in the case of domestic goods on which no drawback has been allowed, valued at not over $100, if satisfied that the failure to produce the record evidence did not result from wilful negligence on the part of the importers. In default of observance of the foregoing requirements, imported merchandise will be treated as foreign. Should it appear that any internal-revenue tax was remitted or refunded by way of drawback, on the original exportation of any articles of the growth, manufacture, or product of the United States, a duty must be exacted upon their return equal in amount to the tax imposed by the internal-revenue laws upon such articles at the time of their reimportation, but all articles manufactured in bonded warehouse are subject to duty, on reimportation, as foreign merchandise, and all articles on which drawback was made are liable to a duty equal to the drawback allowed. The following oath will be required in all cases of importations of bags claimed to be of domestic origin: I, Oath for return of American bags exported. importer of the bags described in the entry herewith, do solemnly, sincerely, and truly swear (or affirm) that said bags are of domestic production; were shipped by me per the 18-, (1) (2) to on ; that the identical bags are 9 bearing marks ; the day of now returned by me per the that the same have not been advanced in value or improved in condition while abroad; that they are not baled with any bags of foreign origin, and that no drawback was paid to me on the exportation thereof as aforesaid. Sworn to before me this day of 18-. (1) State whether empty or filled with It is desirable that as a means of easy identification ineffaceable marks should be placed upon all exported domestic bags, facsimiles of which should appear on the certificate of exportation (Synopsis 14912). Duties voluntarily paid on returned American goods can not be refunded in the absence of a timely protest under section 14 of the act of June 10, 1890, as the only importations exempted from protest by section 1 of the act of March 3, 1875 (18th Statutes, p. 469), are personal and household effects and other articles not merchandise, and article 353 of the Regulations of 1892 applying only to goods brought in as personal or household effects or passenger's baggage. S. WIKE, Acting Secretary. (16795.) Inspection of meats exported. [Circular No. 32.] TREASURY DEPARTMENT, February 28, 1896. To collectors of customs and others : Attention is invited to the order of the Department of Agriculture, appended hereto, dated the 25th instant, relative to certificates of inspection of meats exported from the United States, and especially to that portion which directs that the order shall not be enforced until July 1, 1896. S. WIKE, Acting Secretary. ORDER POSTPONING THE CERTIFICATION OF EXPORT BEEF TO JULY 1, 1896. U. S. DEPARTMENT OF AGRICULTURE, OFFICE OF THE SECRETARY, Washington, D. C., February 25, 1896. Whereas, section 2 of the act of Congress approved March 3, 1891, as amended in the act approved March 2, 1895, provides as follows: "Section 2. That the Secretary of Agriculture shall also cause to be made a careful inspection of all live cattle, the meat of which, fresh, salted, canned, corned, packed, cured, or otherwise prepared, is intended for exportation to any foreign country, at such times and places, and in such manner as he may think proper, with a view to ascertain whether said cattle are free from disease, and their meat sound and wholesome, and may appoint inspectors who shall be authorized to give an official certificate clearly stating the condition in which such cattle and meat are found, and no clearance shall be given to any vessel having on board any fresh, salted, canned, corned, or packed beef being the meat of cattle killed after the passage of this act for exportation to and sale in a foreign country from any port in the United States until the owner or shipper shall obtain from an inspector appointed under the provision of this act a certificate that said cattle were free from disease, and that their meat is sound and wholesome;" It is ordered, That all beef offered for exportation, whether fresh, salted, canned, corned, or packed, shall be accompanied by a certificate of an inspector of this Department showing that the cattle from which it was produced were free from disease, and that the meat was sound and wholesome. And in order that it may be determined whether all beef exported has been so inspected and found free from disease and wholesome, it is further ordered that the meat of all other species of animals which is packed in barrels, cases, or other packages, shall be legibly marked in such manner as to clearly indicate the species of animals from which the meat was produced. Meat which is not so marked, and which is not accompanied by a certificate of inspection, will be subject to unpacking and examination in order to ascertain if it is uninspected beef. Notice is hereby given to exporters of beef, whether said beef is fresh, salted, canned, corned, packed, or otherwise prepared, and to owners and agents of vessels upon which said beef is exported, that no clearance can be given to any vessel having on board said beef until the provisions of this order are complied with. As it has been found impossible to establish inspection prior to March 1, 1896, at all points where beef is prepared and packed for the export trade, and as legislation is now pending modifying the requirement for certificates with all exported beef, it is directed that this order shall not be enforced until July 1, 1896. All orders and regulations of this Department inconsistent with this order are hereby revoked. J. STERLING MORTON, (16796.) Secretary. Examination of tobacco. [Circular No. 34.] TREASURY DEPARTMENT, February 28, 1896. To collectors and other officers of the customs: In order to secure a more conclusive examination and appraisement of imported tobacco, officers of customs are hereby instructed that whenever the examination of any portion of any lot of tobacco covered by an invoice discloses the existence in one bale of both "filler" and "wrapper" tobacco, all the packages in such lot should be subjected to examination in order to determine the exact nature of the merchandise. If the examination of the usual number ordered for examination indicates that the contents are of one kind, i. e., either filler or wrapper, as set forth in the invoice, the goods may be passed as correct. Tobacco in the transient condition of "sweat" should be subjected to a brief exposure to the air before examination. As a general rule the Department holds that at least 25 per cent of every invoice should be ordered for examination. CHARLES S. HAMLIN, (16797). Paper toys dutiable as toys under act of 1890, and not as manufactures of paper under act of 1894. TREASURY DEPARTMENT, February 28, 1896. SIR: I have to inform you that the Department is in receipt of a report of the United States attorney for the southern district of New York, dated the 8th instant, in which he states that the case of Ignatz Strauss & Co. v. The United States (Suit No. 2154) has been decided in the United States circuit court for that district in favor of the Government. The merchandise in suit consisted of paper toys, imported after August 28, 1894, and before January 1, 1895. Duty was assessed at the rate of 35 per cent ad valorem under paragraph 436 of the act of October 1, 1890, as toys. The importers protested, claiming that the merchandise was dutiable at 20 per cent ad valorem as manufactures of paper under paragraph 313 of the act of August 28, 1894. There is a paragraph (321) in the act of August 28, 1894, providing specifically for a duty of 25 per cent ad valorem upon toys, but it is also there provided that "this paragraph shall not take effect until January 1, 1895." The importers contended that paragraph 436 of the act of October 1, 1890, had been superseded by the tariff act of August 28, 1894, but that inasmuch as paragraph 321 of that act did not become operative until January 1, 1895, the merchandise was properly dutiable under paragraph 313 of the act of August 28, 1894, as manufactures of paper as claimed in their protest. After full argument upon the question of law thus presented, the court overruled the importers' contentions and affirmed the decision of the Board of General Appraisers, which had sustained the collector's classification in this case. TREASURY DEPARTMENT, BUREAU OF NAVIGATION, Washington, D. C., February 28, 1896. SIR: This office is in receipt of your letter, dated the 7th instant, in which you state that since the issue of the last permanent enrollment (No. 7) to the schooner Dreadnaught, at New Haven, August 3, 1888, "the schooner, through her officers, has several times, at other than her home port, exchanged her papers, and in doing which some customhouse officials, evidently by having bills of sale shown to them, have, through error, illegally also made changes in the owners, which changes should only have been done at said vessel's home port, and there on her permanent enrollment." You remark that such changes, if allowed, confuse your records, and are liable to make serious trouble, "as they have in this case, where bills of sale were offered for record, while the records at New Haven do not show the grantor to be an owner, the bills of sale having, through error, been recorded in Boston." The Bureau finds that you labor under a misapprehension regarding the matter. On change of ownership and district, a bill of sale should be recorded at the new home port (White's Bank v. Smith, 9 Wallace, 646). It would be well in such cases to have the document also recorded at the old home port. If there be no change of district, the bill of sale may be used as a basis for the issue of temporary papers, if the private persons concerned desire; but if so used, the collector of customs granting the papers should notify the collector of customs at the home port on the proper form (Cat. No. 527), which should show the change of ownership and be accompanied by the bill of sale for record, if the owners do not object. Otherwise the bill may be recorded at the port where the temporary papers issue, and the owners be advised of the requirement of the law that record be made in the office of the collector of customs where the vessel is documented, understood to be the office at the home port. On receipt of the document, such collector should take action as prescribed in article 52, Regulations of 1892. The collector of customs at Boston has been instructed to forward to you the necessary certificate in the case of the Dreadnaught. E. T. CHAMBERLAIN, Respectfully, yours, COLLECTOR OF CUSTOMS, New Haven, Conn. (16799.) Commissioner. Withdrawal for export of anchor and chain imported for equipment of a British steamer allowed, and refund of duties paid under protest authorized. TREASURY DEPARTMENT, February 28, 1896. SIR: The Department has received your letter of the 18th instant, transmitting the protest of James Pattie, master of British steamer Strathnevis, against the exaction of duty upon a certain anchor and chain withdrawn from warehouse at your port. It appears from your report that the owner, or his authorized representative, desired to withdraw |