May 25, 1886. The bond is hereby approved, and one copy thereof inclosed herewith, to be placed upon the files of your office. You should note the fact and date of rebonding of the company upon the copy of the bond approved, as above stated, May 25, 1886, now on file in your office, and retain the same, without cancellation, to meet any liability which may have accrued thereunder.

Under the bond hereby approved the company named is authorized to transport unappraised merchandise from your port to the ports of Albany, N. Y.; Atlanta, Ga.; Baltimore, Md.; Bangor, Me.; Bath, Me.; Bridgeport, Conn.; Buffalo, N. Y.; Burlington, Vt.; Charleston, S. C.; Chicago, Ill.; Cincinnati, Ohio; Cleveland, Ohio; Columbus, Ohio; Council Bluffs, Iowa; Denver, Colo.; Des Moines, Iowa; Detroit, Mich.; Dubuque, Iowa; Duluth, Minn.; Dunkirk, N. Y.; Enfield, Conn.; Evansville, Ind.; Galveston, Tex.; Georgetown, D. C.; Grand Haven, Mich.; Grand Rapids, Mich.; Hartford, Conn.; Indianapolis, Ind.; Jacksonville, Fla.; Kansas City, Mo.; Key West, Fla.; Lincoln, Nebr.; Los Angeles, Cal.; Louisville, Ky.; Marquette, Mich.; Memphis, Tenn.; Middletown, Conn.; Milwaukee, Wis.; Minneapolis, Minn.; Mobile, Ala.; Nashville, Tenn.; Newark, N. J.; New Haven, Conn.; New Orleans, La.; New York, N. Y.; Newport News, Va.; Norfolk, Va.; Ocala, Fla.; Ogdensburg, N. Y.; Omaha, Nebr.; Philadelphia, Pa.; Pittsburg, Pa.; Portland, Me.; Portland, Oreg.; Port Huron, Mich.; Portsmouth, N. H.; Port Townsend, Wash.; Providence, R. I.; Richmond, Va.; Rochester, N. Y.; Sandusky, Ohio; San Antonio, Tex.; San Diego, Cal.; San Francisco, Cal.; Sault Ste. Marie, Mich.; Savannah, Ga.; Seattle, Wash.; Sioux City, Iowa; Springfield, Mass.; St. Augustine, Fla.; St. Joseph, Mo.; St. Louis, Mo.; St. Paul, Minn.; Tacoma, Wash.; Tampa, Fla.; Toledo, Ohio; Vanceboro, Me.; Wilmington, Del.; Wilmington, N. C.; Vernon, City of Rockville, Conn., and to such other ports as may be hereafter designated by law as such ports to which such merchandise may be transported, in the following manner, viz: In suitable cars, vessels, vehicles, iron safes, trunks of wood bound with iron, or pouches, owned or controlled by said company, and running over lines of railroads and water routes as follows, viz :

Railroads-Alabama Great Southern; Allegheny Valley; Atchison, Topeka and Santa Fe; Atlantic and Pacific; Baltimore and Ohio; Baltimore and Ohio Southwestern; Bangor and Aroostook; Beach Creek; Bennington and Rutland; Boston and Albany; Boston and Maine; Brunswick and Western; Buffalo, Rochester and Pittsburg; Burlington and Missouri River; Burlington and Northwestern; Burlington and Western; Burlington, Cedar Rapids and Northern ; Canada Atlantic; Canadian Pacific; Carolina Central; Central Railroad and Banking Company of Georgia; Central Railroad of New Jersey; Central Vermont; Charleston and Savannah; Chesapeake and Ohio; Chicago and Alton; Chicago and Eastern Illinois; Chi

cago and Erie; Chicago and Grand Trunk; Chicago and Northwestern; Chicago and Texas; Chicago and West Michigan; Chicago, Burlington and Kansas City; Chicago, Burlington and Northern; Chicago, Burlington and Quincy; Chicago Great Western; Chicago, Milwaukee and St. Paul; Chicago, Peoria and St. Louis; Chicago, Rock Island and Pacific; Chicago, St. Paul, Minneapolis and Omaha ; Cincinnati, Hamilton and Dayton; Cincinnati, Jackson and Mackinaw; Cincinnati, Lebanon and Northern; Cincinnati, New Orleans and Texas; Cincinnati, Portsmouth and Virginia; Cincinnati, Wabash and Michigan; Cleveland, Akron and Columbus; Cleveland, Canton and Southern; Cleveland, Cincinnati, Chicago and St. Louis; Cleveland, Lorain and Wheeling; Colorado Midland; Columbus, Hocking Valley and Toledo; Concord and Montreal; Dayton and Union; Dayton, Lebanon and Cincinnati; Delaware and Hudson; Delaware, Lackawanna and Western; Denver and Rio Grande; Denver, Texas and Fort Worth; Detroit, Grand Haven and Milwaukee; Detroit, Lansing and Northern; Duluth, South Shore and Atlantic; Dunkirk, Allegheny Valley and Pittsburg; Eastern Ohio; East Tennessee, Virginia and Georgia; Elgin. Joliet and Eastern; Elmira, Cortland and Northern; Erie and Huron; Evansville and Terre Haute; Fall Brook; Findlay, Fort Wayne and Western; Fitchburg; Flint and Pere Marquette; Florida Central and Peninsular; Fonda, Johnstown and Gloversville; Fort Wayne, Cincinnati and Louisville; Fort Worth and Denver City; Freemont, Elkhorn and Missouri Valley; Georgia; Grand Rapids and Indiana; Grand Trunk; Great Northern; Green Bay, Winona and St. Paul; Gulf, Colorado and Santa Fe; Hannibal and St. Joseph; Houston and Texas Central; Illinois Central; Indiana, Decatur and Western; Indiana, Illinois and Iowa; Intercolonial; International and Great Northern; Iowa Central; Jacksonville, Louisville and St. Louis; Jacksonville, Tampa and Key West; Kansas City, Fort Scott and Memphis; Kansas City Northwestern; Kansas City, Oceola and Southern; Kansas City, St. Joseph and Council Bluffs; Lake Erie, Alliance and Southern; Lake Erie and Western; Lake Shore and Michigan Southern; Lehigh Valley; Litchfield, Carrollton and Western; Little Rock and Memphis; Louisville and Nashville; Louisville, Evansville and St. Louis; Louisville, New Albany and Chicago; Louisville, New Albany and Corydon; Maine Central; Manitoba, and Northwestern Railway of Canada; Mexican National; Michigan Central; Minneapolis and St. Louis; Minneapolis, St. Paul and Sault Ste. Marie; Missouri, Kansas and Texas; Missouri Pacific; Mobile and Ohio; Nashville, Chattanooga and St. Louis; Newburg, Dutchess and Connecticut; New York and New England; New York Central and Hudson River; New York, Chicago and St. Louis; New York, Lake Erie and Western; New York, New Haven and Hartford; New York, Ontario and Western; New York, Pennsylvania and Ohio; New York, Philadelphia and Norfolk; New York, Susquehanna and Western; New

Orleans and Northeastern; Norfolk and Western; Northern Pacific; Ohio Southern; Old Colony; Oregon Railway and Navigation Company; Paducah, Tennessee and Alabama; Pennsylvania Company; Pennsylvania Railroad; Peoria, Decatur and Evansville; Philadelphia and Reading; Philadelphia, Reading and New England; Philadelphia, Wilmington and Baltimore; Pittsburg and Lake Erie; Pittsburg and Western; Pittsburg, Cincinnati, Chicago and St. Louis; Pittsburg, Fort Wayne and Chicago; Pontiac, Oxford and Port Austin; Portland and Rochester; Poughkeepsie and Eastern; Richmond and Danville; Richmond, Fredericksburg and Potomac; Rome, Watertown and Ogdensburg; St. Johnsbury and Lake Champlain; St. Joseph and Grand Island; St. Louis, Alton and Terre Haute; St. Louis and Hannibal; St. Louis, Arkansas and Texas; St. Louis, Iron Mountain and Southern; St. Louis, Kansas City and Colorado; St. Louis, Keokuk and Northwestern; St. Louis and San Francisco; St. Louis, Vandalia, Terre Haute and Indianapolis; St. Paul and Duluth; Saginaw Valley and St. Louis; San Antonio and Aransas Pass; Savannah, Florida and Western; Sioux City and Pacific; Somerset; South Carolina and Georgia; Southern; Southern Pacific; South Florida; Terre Haute and Indianapolis; Texas and Pacific; Toledo and Ohio Central; Toledo, Ann Arbor and North Michigan; Toledo, Peoria and Western; Toledo, St. Louis and Kansas City; Toronto, Hamilton and Buffalo; Ulster and Delaware; Union Pacific; Utah Central; Valley Railway; Wabash; Western New York and Pennsylvania; Western Railway of Alabama; West Shore; Wheeling and Lake Erie; White Water; Wilmington and Northern; Wisconsin Central.

Water Lines-Anchor Line; Cleveland and Buffalo Transit Company; Clover Leaf Steamboat Company; Detroit and Cleveland Steam Navigation Company; Diamond Jo. Line Steamers; Evansville, Paducah and Tennessee River Packet Company; Lackawanna and Green Bay Line; Lackawanna Transportation Company; Lake Champlain Transportation Company; Lake Erie Transit Company; Lake Superior Transit Company; Lehigh Valley Transportation Company; Minneapolis, St. Paul and Buffalo Steamship Company; New Haven Steamboat Company; Northern Steamship Company; Ogdensburg Transit Company; Old Colony Steamboat Company; Union Steamboat Company; Wabash Lake Line; Ward's Detroit and Lake Superior Lines; Western Express; Western Transit Company, and such other railroads and water routes as may be hereafter specially 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 of the sureties on the bond shall first be filed with the said Secretary. In every instance where other cars, vessels, vehicles, iron safes, trunks of wood bound with iron, or pouches are used, they shall be distinctly marked "American Express Company."

Respectfully, yours,

COLLECTOR OF CUSTOMS, Boston, Mass.

S. WIKE, Acting Secretary.

(16685.)

Cast bronze statuary dutiable at 45 per cent ad valorem under act of 1890 as a manufacture of metal, the smoothing or chasing put upon the casting after it comes from the mold not sufficient to entitle it to classification as statuary wrought by hand from metal.

TREASURY DEPARTMENT, January 17, 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 10th instant, in which he states that the appeal to the United States circuit court of appeals taken by the importer in the case of Chas. L. Tiffany, appellant, against The United States, Appellee (Suit No. 1124), has been decided by the United States circuit court of appeals for the second circuit in favor of the United States.

The merchandise in this case consisted of bronze statuary classified as manufactures of metal, dutiable at 45 per cent ad valorem, under paragraph 215 of the tariff act of October 1, 1890. The importer protested, claiming the same to be properly dutiable at 15 per cent ad valorem under paragraph 465 of said act as statuary, the professional production of a statuary or sculptor.

The Board of General Appraisers having sustained the decision of the collector, the court affirms that decision in the following terms:

"This is an appeal from a decision of the circuit court, southern district of New York, affirming the decision of the Board of General Appraisers, which sustained the collector of the port of New York in his classification of certain bronze statuary imported by the appellant as dutiable under paragraph 215 of the tariff act of October 1, 1890, as manufactures of metal, at 45 per cent ad valorem."

LACOMBE, circuit judge:

"There is no dispute that these articles were properly classified for duty, unless they are covered by the provisions of paragraph 465 in the same act which imposes a duty of 15 per cent on statuary therein described. There is no contention that they are within the provision of the free list, paragraph 677, which covers only statuary imported for the encouragement of the fine arts and not intended for sale.

"In the tariff act of 1883 statuary was provided for in paragraph 470, as follows:

470. Paintings in oil or water colors, and statuary not otherwise. provided for, thirty per centum ad valorem. But the term 'statuary,' as used in the laws now in force imposing duties on foreign importations, shall be understood to include professional productions of a statuary or of a sculptor only.""

"In the tariff act of 1890, under which the goods in suit were imported, this provision (numbered paragraph 465) is altered so as to read as follows (the material amendments are in italics):

"'465. Paintings in oil or water colors and statuary not otherwise provided for in this act, fifteen per centum ad valorem; but the term 'statuary' as herein used shall be understood to include only such statuary as is cut, carved, or otherwise wrought by hand from a solid block or

mass of marble, stone, or alabaster, or from metal, and as is the professional production of a statuary or sculptor only.'

"Bronze statues such as were imported in this case are made as follows: The artist with palette and stick makes a complete model in clay of his conception. This is put in the hands of a professional molder in plaster, who makes a plaster cast from it. This plaster cast is then put in the hands of a bronze founder, who prepares a sand mold into which bronze is cast, the result being the statue complete, except for smoothing, chasing, and touching up. The artist's hand work in preparing the clay model is in no sense the work which transforms the metal itself into the statue, and the fact that some 'touching up,' or smoothing, or chasing is put upon the casting after it comes from the mold is not sufficient to entitle it to classification as statuary wrought by hand from metal, especially in view of the testimony of appellant's witness that there are bronze statues made from metal not by casting, but by beating. The amendment was inserted to accomplish a purpose, and its language is so plain and unambiguous that a construction which would eliminate it can not be adopted. It manifestly excludes from the provisions of paragraph 465 all metal statuary which is not wrought by hand from the metal, and statuary which is substantially made by casting is not so wrought, although it may be afterwards surface-finished by workmen or artist. " The decision of the circuit court is affirmed. Respectfully, yours,

(7723 g.)

S. WIKE, Acting Secretary.

New York, N. Y.

PRESIDENT OF GENERAL Board of GENERAL APPRAISERS,

(16686.)

Sufficiency of a protest covering goods not advanced in value, regardless of nonpayment of increased duties on other goods in the same entry-Case on appeal to the courts.

TREASURY DEPARTMENT, January 18, 1896.

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 United States General Appraisers at New York on the protest of Adolph Strauss & Co. (G. A. 3310, of December 13, 1895), which involves the question of the sufficiency of a protest covering goods not advanced in value, regardless of the nonpayment of increased duties on other goods in the same entry, 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.
CHARLES S. HAMLIN,

Respectfully, yours,

(909 h.)

COLLECTOR OF CUSTOMS, New York, N. Y.

Assistant Secretary.