CUSTOMS. (T. D. 38971.) Values of foreign coins. [Circular No. 1.] TREASURY DEPARTMENT, January 1, 1922. In pursuance of the provisions of section 25 of the act of August 27, 1894, as amended by section 403, Title IV, of the act of May 27, 1921, I hereby proclaim the following estimate by the Director of the Mint of the values of pure metal contents of foreign coins to be the values of such coins in terms of the money of account of the United States, to be followed in estimating the value of all foreign merchandise exported to the United States during the quarter beginning January 1, 1922, expressed in any such metallic currencies: Provided, however, That if no such value has been proclaimed, or if the value so proclaimed varies by 5 per cent or more from a value measured by the buying rate in the New York market at noon on the day of exportation, conversions shall be made at a value measured by such buying rate, as determined by the Federal Reserve Bank of New York and published by me as certified by said bank pursuant to the provisions of said section 25 as amended. S. P. GILBERT, Jr., Estimates by the Director of the Mint of the values of foreign coins. 1 The exchange rates shown under this heading are recent New York quotations and are given merely as an indication of the values of currencies which are fluctuating in their relation to legal standards. 96370-22-VOL 41-1 1 Estimates by the Director of the Mint of the values of foreign coins-Continued. Method of rendering accounts in cases where disbursements from all appropriations are covered by one bond. To Collectors of Customs: TREASURY DEPARTMENT, January 5, 1922. The department has adopted the practice of requiring only one bond to cover disbursements from all appropriations by collectors of customs, including expenditures on account of the Coast Guard and Supervising Architect. In order that the general accounting office may have a proper record of all the transactions collectors are instructed to execute in full Customs Form 4941 and transfer the totals from this form to line 18 on Customs Form 4939. Form 4941 is to be forwarded with the accounts to the Division of Customs. This procedure is to be followed beginning with the accounts for December, 1921, where these have not been forwarded, upon receipt of these instructions. If the December accounts have been forwarded to the department, Cat. 4941 is to be executed as above indicated and transmitted to the Division of Customs. (108800.) ELMER DOVER, Assistant Secretary. (T. D. 38973.) Synopsis of drawback decisions issued between November 28, 1921, and January 7, 1922, inclusive. (A) Braid, straw. Straw braid, bleached, or bleached and dyed, by the Monte Christi Panama Hat Co., of New York, N. Y., for the account of its customers. A record shall be kept in the manner described in the sworn statement of the producer dated November 14, 1921, showing, in the case of each lot of straw braid bleached or bleached and dyed for exportation with benefit of drawback, the lot number and date of manufacture thereof, the quantity and identity of the imported straw braid used, and the quantity of finished straw braid obtained. A sworn abstract from such records shall be filed with the drawback entry. The drawback allowance shall not exceed the duty paid, less 1 per cent thereof, on the quantity of imported straw braid used in the production of the exported bleached or bleached and dyed straw braid, as shown by the abstract from the record provided for above. Drawback may be allowed under these regulations on bleached or bleached and dyed straw braid exported on or after September 22, 1921. Sworn statement dated November 14, 1921, transmitted to the collector of customs at New York, N. Y., on November 29, 1921. (106984.) (Signed) EDWARD CLIFFORD, Assistant Secretary. (B) Extracts, flavoring.-Manufactured by the Crescent City Carbonate Co., of New Orleans, La., with the use of domestic taxpaid alcohol. A manufacturing record shall be kept in the manner described in the sworn statement of the manufacturer dated September 30, 1921, showing, in the case of each lot of flavoring extract manufactured for exportation with benefit of drawback, the lot number and date of manufacture thereof, the quantity and identity of the domestic taxpaid alcohol used, the quantity and kind of finished product obtained, the number and size of containers in which packed, and the quantity of domestic taxpaid alcohol appearing therein. A sworn abstract from such manufacturing record shall be filed with the drawback entry. The drawback allowance shall not exceed the tax paid on the quantity of domestic alcohol appearing in the exported flavoring extracts, as shown by the abstract from the manufacturing record. Rate effective on and after June 20, 1921. Sworn statement dated September 30, 1921, transmitted to the collector of customs at New Orleans, La., on December 3, 1921. (104569-24.) (Signed) EDWARD CLIFFORD, Assistant Secretary. (C) Fruit, canned.-Produced by the Golden State Canneries, of Los Angeles, Calif., at its various factories, with the use of imported refined sugar, or refined sugar produced wholly or in part from imported raw sugar. Records shall be kept and methods pursued at each of the factories in accordance with the sworn statement of the manufacturer, dated August 22, 1921, and at the end of each canning season there shall be |