drawback will be allowed equal in amount to the duties paid on the imported rape-seed oil so used, 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 kind of shipping packages and the quantity and quality or kind of the manufactured article contained in each package. In case the exported article is made under a standard 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 drawback entry must show, separately, the quantity and quality or kind of the manufactured article contained in each package, and in the entire shipment; and the manufacturer's declaration on such entry must show the percentages and quantities of rape-seed oil appearing in each kind or quality, respectively. Such declaration must further show, in addition to the usual averments, that the exported oils were manufactured and packed for shipment in manner as set forth in standard formulas and statements filed with the collector, referring thereto by date, or in special formulas and statements 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 rape-seed oil appearing therein. In liquidating entries the quantity of rape-seed oil on which allowance of drawback may be based, shall be determined for each kind or quality of oil by use of the minimum quantity and percentage relating to each such kind or quality, respectively, as shown by the manufacturer's sworn formula and statement, the declaration on the drawback entry, or by the appraiser's report of percentages, and a United States gauger's report of quantities. Respectfully, yours, CHARLES S. HAMLIN, Assistant Secretary. COLLECTOR OF CUSTOMS, New York, N. Y. (16748.) Reports of inspectors of customs on preliminary entries for drawback. [Circular No. 23.] TREASURY DEPARTMENT, February 6, 1896. To collectors and other officers of the customs: In view of the frequency of cases where the inspectors of customs report on preliminary entries for drawback, apparently filed at least six hours before the lading of the goods, "goods not found," it is hereby ordered that the inspecting and lading officers shall be required to state in such reports the date and hour when they reached the place of deposit of the goods specified in the entry. CHARLES S. HAMLIN, (16749.) Lamb's-wool gloves dutiable as ladies' or children's gloves under act of 1890— Cumulative additional duty not maintained. TREASURY DEPARTMENT, February 10, 1896. SIR: The Department is in receipt of a report of the United States attorney for the southern district of New York, dated the 7th instant, in which he states that the appraisers' case of Wertheimer v. The United States (A 1727), has been decided by the United States circuit court for that district adversely to the Government. The merchandise in this case consisted of certain gloves, manufactured from lamb's wool, and classified for duty as men's gloves at 50 per cent ad valorem, and $1.50 per dozen under paragraph 458 of the tariff act of October 1, 1890. The importers protested, claiming the merchandise to be ladies' or children's gloves, and dutiable as such under paragraph 458 of the same tariff act. They also protested against the cumulative duties which had been imposed on the gloves. The decision of the Board of General Appraisers affirming your classification is reversed, the court rendering the following opinion: "The question here is whether these are 'men's' or 'ladies' and children's' gloves under paragraph 458 of the tariff act of 1890. There is no distinction between boys' and girls' gloves, but all not men's are classed with ladies' and children's. Much testimony has been taken in this court that was not before the appraisers. Upon all the evidence these seem not to be men's gloves, but ladies' or children's; they should, therefore, be classified as such. "Judgment reversed." Under the authority of the case in re Wertheimer et al., decided by the circuit court of appeals for the second circuit, it was admitted on the trial of this case that the cumulative additional duty of $1.50 per dozen could not be maintained. The Attorney General advises this department, under date of the 3d instant, that no appeal will be directed from the decision of the court in this case. You are accordingly authorized to take the usual steps for refunding the duties paid in excess in this case, and to apply these instructions to the similar suits reported in your letter of the 21st ultimo to be pending TREASURY DEPARTMENT, BUREAU OF NAVIGATION, Washington, D. C., February 11, 1896. SIR: Your returns to this office in the cases of the vessels Tidal Wave, Samuel Lake, and others, indicate that you have changed their gross tonnage without authority of law, and contrary to the regulations of the Department. Gross tonnage should not be changed in such cases unless the change is expressly authorized by law or by this Bureau. The act of March 2, 1895, does not contemplate a full readmeasurement of a vessel of the United States to ascertain new gross tonnage. In changing net tonnage already recorded under the act of March 2, 1895, care should be taken before deducting any space to secure a full compliance with the requirements of the statutes, and with the regulations established thereunder, as regards the marking or certifying, and the construction, use, and extent of such space. Please be governed accordingly. Respectfully, yours, E. T. CHAMBERLAIN, COLLECTOR OF CUSTOMS, Bridgeton, N. J. Commissioner. (16751.) Officers on duty under the Light-House Establishment. [Circular No. 24.] TREASURY DEPARTMENT, OFFICE OF THE LIGHT-HOUSE BOARD, Washington, D. C., February 11, 1896. The following list of officers on duty under the Light-House Establishment on this date, with the residence or post-office address of each, is published for the information of all concerned : MEMBERS OF THE LIGHT-HOUSE BOARD. Hon. John G. Carlisle, Secretary of the Treasury and ex officio President of the Board, Treasury Department, Washington, D. C. Rear Admiral John G. Walker, U. S. N., Chairman, 1202 Eighteenth Street NW., Washington, D. C. Mr. Walter S. Franklin, 24 East Mount Vernon Place, Baltimore, Md. Col. John M. Wilson, U. S. A., War Department, Washington, D. C. Mr. W. W. Duffield, Superintendent U. S. Coast and Geodetic Survey, Washington, D. C. Capt. John R. Bartlett, U. S. N., 1836 Jefferson Place NW., Washington, D. C. Lieut. Col. Alexander Mackenzie, Corps of Engineers, U. S. A., War Department, Washington, D. C. Commander George F. F. Wilde, U. S. N., Naval Secretary, 1101 K Street NW., Washington, D. C. Commander John Millis, Corps of Engineers, U.S. A., Engineer Secretary, 1815 Riggs Place NW., Washington, D. C. INSPECTORS. 1st Dist.-Commander George E. Wingate, U. S. N., Custom-House, Portland, Me. 2d Dist.-Commander Francis M. Green, U. S. N., Post-Office Building, Boston, Mass. 3d Dist.-Commander Albert S. Snow, U. S. N., Tompkinsville, N. Y. 4th Dist.-Commander George C. Reiter, U.S. N., Post-Office Building, Philadelphia, Pa. 5th Dist.-Commander Benjamin P. Lamberton, U. S. N., Post-Office Building, Baltimore, Md. 6th Dist.-Commander Morris R. S. Mackensie, U. S. N., Brown's Wharf, Charleston, S. C. 7th Dist.-Commander William B. Newman, U.S. N., Navy-Yard, Pensacola, Fla. 8th Dist.-Commander Joseph B. Coghlan, U. S. N., Custom-House, New Orleans, La. 9th Dist.-Commander James H. Dayton, U. S. N., Room 1308, Chamber of Commerce Building, corner Washington and La Salle Streets, Chicago, Ill. 10th Dist.-Commander Charles V. Gridley, U. S. N., Post Office Building, Buffalo, N. Y. 1ith Dist.-Commander William W. Mead, U. S. N., 80 Griswold Street, Detroit, Mich. 12th Dist.-Commander Frank Courtis, U. S. N., Safe Deposit Building, San Francisco, Cal. 13th Dist.-Commander Oscar W. Farenholt, U. S. N., 623-25 Marquam Building, Portland, Oreg. 14th Dist.-Lieut. Commander William W. Gillpatrick, U. S. N., PostOffice Building, Cincinnati, Ohio. 15th Dist.-Commander Abraham B. H. Lillie, U. S. N., New CustomHouse, St. Louis, Mo. 16th Dist.-Commander Andrew J. Iverson, U. S. N., Custom-House, Memphis, Tenn. ENGINEERS. 1st Dist.-Maj. William R. Livermore, U. S. A., Rooms 141 and 142, Post-Office Building, Boston, Mass. 2d Dist.-Maj. William R. Livermore, U. S. A., Rooms 141 and 142 Post-Office Building, Boston, Mass. 3d Dist.-Maj. Henry M. Adams, U. S. A., Tompkinsville, Staten Island, N. Y. 4th Dist.-Maj. William H. Bixby, U. S. A., Post-Office Building, Philadelphia, Pa. 5th Dist.-Maj. Ernest H. Ruffner, U. S. A., Post-Office Building, Baltimore, Md. 6th Dist.-Capt. Frederic V. Abbot, U.S. A., 12 Southern Wharf, Charleston, S. C. 7th Dist.-Maj. James B. Quinn, U. S. A., 349 Carondelet Street, New Orleans, La. 8th Dist.-Maj. James B. Quinn, U. S. A., 349 Carondelet Street, New Orleans, La. 9th Dist.-Maj. Milton B. Adams, U. S. A., 18 Bagley Avenue, Detroit, Mich. 10th Dist.-Lieut. Col. Jared A. Smith, U. S. A., Hickok Building, 185 Euclid Avenue, corner of Erie Street, Cleveland, Ohio. 11th Dist.-Maj. Milton B. Adams, U. S. A., 18 Bagley Avenue, Detroit, Mich. 12th Dist.-Maj. Charles E. L. B. Davis, U. S. A., Room 89, Flood Building, San Francisco, Cal. 13th Dist.-Capt. Walter L. Fisk, U. S. A., 73 Fourth Street, Portland, Oreg. 14th Dist.-Maj. William H. Heuer, U. S. A., Custom-House, Cincinnati, Ohio. 15th Dist.-Lieut. Col. Amos Stickney, U. S. A., 1515 Locust Street, St. Louis, Mo. 16th Dist.-Lieut. Col. Amos Stickney, U. S. A., 1515 Locust Street, St. Louis, Mo. JOHN G. WALKER, Rear-Admiral, U. S. N., Chairman. GEORGE F. F. WILDE, Commander, U.S. N., Naval Secretary. JOHN MILLIS, Captain, Corps of Engineers, U.S. A., Engineer Secretary. Approved : JOHN G. CARLISLE, Secretary. |