The Board of General Appraisers took no evidence in this case, deeming the protest insufficient, and accordingly sustained your assessment. In passing upon this case, the court found that the identification of the importation and of the goods in the protest was sufficient, and that neither the collector nor the Board of General Appraisers could have been misled by the mere mistake of the entry number when all the other particulars were correct, and accordingly reversed the decision of the Board. The Attorney-General advises this Department, under date of the 7th instant, that no further proceedings will be directed in this case. You are, accordingly, authorized to take the usual steps for the refund of the duties paid in excess. Respectfully, yours, CHARLES S. HAMLIN, Assistant Secretary. COLLECTOR OF CUSTOMS, New York, N. Y. (16679.) Drawback on cologne, Florida water, and other toilet waters made wholly from essential oils or other perfumes, and imported alcohol. TREASURY DEPARTMENT, January 11, 1896. SIR: On the exportation of cologne, Florida, and other toilet waters of similar character, manufactured wholly from essential oils or other perfumes, and from imported alcohol, a drawback will be allowed equal in amount to the duties paid on the alcohol used in the manufacture, less the legal deduction of 1 per cent. The entry under which the merchandise is to be inspected and laden must show, separately, the number and description of each kind of shipping case, the number and size of bottles, and the mode of packing in each case, the average quantity contained in each size and variety of bottles, and the quantity of the exported articles contained in each case and in the entire shipment. In case the exported article is made under a fixed formula, the manufacturer must file with the collector, prior to the liquidation of the drawback entry, a sworn statement showing such formula and the mode of manufacture and of packing for shipment, and in all other cases the special formula of manufacture, together with a description of the mode of manufacture and packing, must accompany the drawback entry. The manufacturer's declaration on the drawback entry must show, separately, the quantity of the manufactured article contained in each style of package and the percentage of alcohol appearing in such article. Such declaration must show, in addition to the usual averments, that the exported article was manufactured and packed for shipment in manner as set forth in the fixed formula and statement filed with the collector, referring thereto by date, or as in the special formula and statement accompanying the drawback entry. Samples shall be taken as ordered by the collector, to be submitted to the appraiser for report of the percentage of alcohol contained in the exported article, and for verification and report of the quantity of such article in the sample bottles, when the merchandise is packed in bottles. When the merchandise is exported in gaugeable packages the quantity shall be determined by a United States gauger. In the liquidation of entries the quantity of alcohol on which allowance of drawback may be based shall be determined by use of the minimum quantity and percentage shown by either the manufacturer's sworn formula and statement, the declaration on the drawback entry, or the official finding of the quantity and test. Respectfully, yours, CHARLES S. HAMLIN, COLLECTOR OF CUSTOMS, New York, N. Y. (16680.) Free-hand paintings by reputable artists on china plaques not paintings in oil or water colors under act of 1890-The provision for painted plaques without qualification more specific than provision for paintings in the free list. TREASURY DEPARTMENT, January 13, 1896. SIR: I have to inform you that the Department is in receipt of a report from the United States Attorney for the southern district of New York, dated the 4th instant, in which he states that the case of B. Altman & Co. v. The United States (Suit No. 2168) was decided in the United States circuit court for that district in favor of the Government. The merchandise consisted of free-hand paintings by reputable artists on china plaques, which were fired to fix the colors. Duty was assessed at 35 per cent ad valorem under paragraph 85 of the act of August 28, 1894. Protest was duly made that they were free as "paintings in oil or water colors" under paragraph 575 of said act. The classification made by the collector was sustained by the decision of your Board. The United States attorney reports that on argument in the circuit court he advanced the following points: 1. That the goods were "plaques painted" and were, therefore, specially provided for in paragraph 85. 2. That paragraph 575 only covers paintings in oil or water colors. The goods in suit were painted with mineral colors. 66 3. That paragraph 575 does not include paintings made wholly or in part by mechanical process. The goods in suit were fired." The firing not only "set" but changed the colors, and was a mechanical process. 4. That paragraph 575 covers only such paintings as are "not otherwise provided for," while paragraph 85 covers all "plaques * * * painted * * * in any manner," without reservation or exception. The circuit court affirmed the decision of the Board in the following terms: "By No. 85 of the tariff act of 1894, 'China, porcelain, parian, bisque, earthen, stone, and crockery ware, including plaques, ornaments, toys, charms, vases, and statuettes, painted, tinted, enameled, printed, gilded, or otherwise decorated, in any manner,' are subjected to a duty of 35 per centum ad valorem; and, by No. 575, Paintings in oil or water colors,' * * *** 'not otherwise provided for' * * * and not 'made wholly or in part by stenciling or other mechanical process,' are placed upon the free list. This importation is of plaques, free-hand painted, without other process but firing to fix the colors to the ware; and has been assessed under 85 notwithstanding a protest that it should have been admitted free, under 575. No. 85 clearly provides for painted plaques, without qualification as to the kind or value of the painting. This is more specific than the provision putting oil paintings on the free list; and these paintings can not take the plaques to that list." Respectfully, yours, (820 h.) CHARLES S. HAMLIN, New York, N. Y. PRESIDENT OF GENERAL BOARD OF GENERAL APPRAISERS, (16681.) Painting and frame imported by the Boussod-Valadon Company dutiable under act of 1890, the court finding that said Company was not established expressly and solely for the promotion and encouragement of art. TREASURY DEPARTMENT, January 14, 1896. SIR: I have to inform you that the Department is in receipt of a report from the United States attorney for the southern district of New York, dated the 9th instant, in which he states that the United States circuit court of appeals for the second circuit has decided the appeal taken by the United States in the case of The United States, appellant, v. The Boussod-Valadon Company, appellee (Suit No. 494), in favor of the United States. The merchandise in this case consisted of a painting and frame classified by the collector under paragraphs 230 and 465 of the act of October The Boussod-Valadon Company protested, claiming the merchandise to be entitled to free entry under the provisions of paragraph 758 of the said act. The Board of General Appraisers having sustained the collector's classification, an application for review was duly filed by the importers under the provisions of section 15 of the act of June 10, 1890, and resulted in a decision by the United States circuit court adversely to the Government. The United States circuit court of appeals for the second circuit, in reversing the decision of the court below, finds that "The Boussod Valadon Company was not established 'expressly and solely' for the promotion and encouragement of art; but, on the contrary, was established in part as an advertising adjunct of the commercial firm of Boussod-Valadon Company, art dealers and publishers, whose name it adopted, whose place of business it has invariably used gratuitously for its exhibitions, and whose employee is, and always has been, its general manager." The court also finds that the statutory provisions of paragraph 758 of the act of October 1, 1890, were carefully framed to exclude from its benefit any association established with a view to any other object than the promotion and encouragement of art. Palm Beach, Florida, a subport of entry and delivery. [Circular No. 13.] TREASURY DEPARTMENT, January 15, 1896. To collectors and other officers of the customs: The following act of Congress approved January 6, 1896, making Palm Beach, Fla., a subport of entry and delivery is published for the information of all concerned. S. WIKE, Acting Secretary. AN ACT to make Palm Beach, Florida, a subport of entry and delivery. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That Palm Beach, in the State of Florida, shall be and is hereby made a subport of entry and delivery, and a customs officer, or such officers, shall be stationed at said subport with authority to enter and clear vessels, receive duties, fees and other moneys, and perform such other services and receive such compensation as in the judgment of the Secretary of the Treasury the exigencies of commerce may require. Approved, January 6, 1896. (16683.) Approving bond of the Chicago, Rock Island and Pacific Railway Company as a common carrier of unappraised merchandise. TREASURY DEPARTMENT, January 15, 1896. SIR: The bond, in duplicate, transmitted with your letter of the 8th instant, of the Chicago, Rock Island and Pacific Railway Company, as a common carrier for the transportation of dutiable unappraised merchandise, is hereby approved, and one copy thereof inclosed herewith to be placed upon the files of your office. Under its bond the company named is authorized to transport unappraised dutiable merchandise from your port to the ports of Des Moines, Iowa; Denver, Colo.; Duluth, Minn.; Galveston, Tex.; Kansas City, Mo.; Lincoln, Nebr.; Los Angeles, Cal.; Minneapolis, Minn.; New Orleans, La.; Omaha, Nebr.; Portland, Oreg.; Port Townsend, Wash.; Sioux City, Iowa; San Diego, Cal.; St. Louis, Mo.; St. Joseph, Mo.; St. Paul, Minn.; San Antonio, Tex.; San Francisco, Cal.; Seattle, Wash.; Tacoma, Wash., and to such other ports as are now or may be hereafter authorized by law as places to which such merchandise may be transported, in the following manner, viz: In suitable cars or vessels owned or controlled by said company and running over any or all of the following-named railroads and water routes: Atchison, Topeka and Santa Fe; Union Pacific; Rio Grande Western; Colorado Midland; Chicago, Rock Island and Pacific; Chicago, Rock Island and Texas; Burlington, Cedar Rapids and Northern; Minneapolis and St. Louis; Northern Pacific; Great Northern; Texas and Pacific; Southern Pacific; Houston and Texas; Central; Union Pacific, Denver and Gulf; San Antonio and Aransas Pass; International and Great Northern; Sioux City and Northern; St. Paul and Duluth; Chicago, Peoria and St. Louis, and such other railroads or water routes as may be hereafter authorized and designated by the Secretary of the Treasury; provided, that in all cases where other railroads or water routes are so authorized and designated the written consent thereto of the surety on the bond shall first be filed with said Secretary. In every instance where other cars or vessels than those owned by the Chicago, Rock Island and Pacific Railway Company are used such cars or vessels shall be marked distinctly with the name of said company. Respectfully, yours, COLLECTOR OF CUSTOMS, Chicago, Ill. S. WIKE, Acting Secretary. (16684.) Rebonding of American Express Company as a common carrier for the transportation of unappraised goods. TREASURY DEPARTMENT, January 17, 1896. SIR: The Department has received your letter of the 2d ultimo, transmitting the bond, in duplicate, of the American Express Company as a common carrier for the transportation of unappraised dutiable merchandise, said bond being in lieu of that of the company named, approved |