(10600.) Drawback on articles-Preliminary steps for obtaining. TREASURY DEPARTMENT, January 15, 1891. GENTLEMEN: In reply to your letter of the 7th instant, I have to inform you that, in order to obtain an allowance of drawback on umbrellas and parasols, manufactured by you in part from imported materials, it will be necessary for you to submit to the Department a detailed statement, verified by oath or affirmation, showing the kinds and sizes of the articles intended for export, the kinds and quantities of the imported materials used in the production of each particular article or part of article, the rate of duty paid on each material, and such other data as will enable the Department to determine whether or not the foreign materials so appear in the exported articles that the quantity of each such material can be readily ascertained, and, if so, what should be the rate of drawback to be allowed. Respectfully yours, ISAAC SMITH'S SON & CO., New York. O. L. SPAULDING, (10601.) Circular.-Regulations governing free entry of sugars, etc., under act of October 1, 1890. TREASURY DEPARTMENT, January 16, 1891. To Collectors and other Officers of the Customs: The following regulations governing the importation of free sugars after April 1, 1891, under the act of October 1, 1890, entitled “An act to reduce the revenue and equalize duties on imports," etc., are hereby prescribed, viz: In order to facilitate the immediate delivery to importers of sugars which under the above act are free of duty, appraisers are instructed to furnish examiners with samples representing in shade or color what is known as "No. 15, D. S.," and to instruct the examiners to test sugars landed on the wharf under free permits as they are discharged from the vessel, by comparison with the samples so furnished. Every bag or other package which is of no higher grade than the official sample will be delivered by the discharging inspector to the importers, but packages which appear to the examiner to be of higher grade than the sample shall be marked by him with the letter D, and shall be detained by the inspector until he receives a special order from the collector for delivery thereof. In all cases where sugars are detained for further examination, delivery thereof may be made upon payment of estimated duties, after the same have been duly weighed. Should the appraiser report any package on an invoice as above No. 16, D. S., duty will be collected thereon, as provided in paragraph 237, section 1, of said act. When samples, drawn in accordance with this regulation, show a grade not above No. 15, D. S., they may be gathered into a common receptacle, but samples apparently above No. 15, D. S., will be placed in separate tin boxes and numbered for identification. Articles 1444 and 1463 of Regulations of 1884 are hereby annulled after April 1, 1891, in so far as they relate to the landing and weighing of cargoes of free sugar. The examination of the packages withheld from delivery by the examiner will be promptly made by the appraiser, and the facts reported to the collector without delay. TREASURY DEPARTMENT, January 16, 1891. SIR: In reply to your letter of the 9th instant, I transmit herewith a copy of the tariff act of October 1, 1890, from which you will see, by reference to Schedule D, paragraph 218, "that sawed boards, planks, deals, and other lumber of hemlock, whitewood, sycamore, white pine, and bass wood," are liable to a duty of one dollar ($1) per thousand feet, board measure, and that all other sawed lumber, which would include fir and spruce, is dutiable at the rate of two dollars ($2) per thousand feet. TREASURY DEPARTMENT, January 16, 1891. SIR: I transmit herewith a copy of a decision of the United States Supreme Court, No. 86, of William H. Robertson, collector, etc., against Oswald Oelschlaeger, and No. 255, of Oswald Oelschlaeger against William H. Robertson, which is partly in favor of the Government and partly in favor of the importer. The question involved was as to the classification, under the tariff act of March 3, 1883, of various instruments used in the arts, or in lab oratories, or for observation and experiment, etc., manufactured partly of metal, which were imported into your port in 1884, the defendant (collector) having subjected such articles to a duty of 45 per cent. ad valorem, under the provisions in Schedule C, paragraph 216, of said act, "manufactures, articles, or wares not specially enumerated or provided for in this act, composed wholly or in part of iron, steel, copper, lead, nickel, pewter, tin, zinc, gold, silver, platinum, or any other metal, and whether partly or wholly manufactured," while the plaintiff (importer) claimed that the articles were "philosophical apparatus and instruments," and dutiable at the rate of 35 per cent. ad valorem, under paragraph 475, Schedule M, of said act. It will be seen that, by this decision, the rule laid down by the United States circuit court upon the trial of the cases in that court is affirmed, and that thereunder the following specified articles (designated by the number of the exhibit as given in the decision) are decided to be dutiable at the rate of 45 per cent. ad valorem, as classified by the defendant (collector), viz: No. 2. So-called trial box, being a small microscope arranged in a brass frame with a slot, used commonly for the examination of textile fabrics, etc. No. 3. Jewelers' magnifying glasses, adapted to fit the eye. No. 7. Opera glasses. No. 9. Magnifying glasses, or low power microscopes with handle. No. 10. Piano convex lens, unmounted, used in the construction of telescopes, opera glasses, etc. No. 12. Opthalmoscopes, instruments used by oculists for examining the interior of the eye, etc. No. 13. Graphoscopes, being combination magnifying glasses and stereoscopes. No. 14. Oculists' outfits, consisting of boxes containing a number of glass lenses ground to different angles, etc. No. 17. Dentists' specula, small mirrors, mounted, with handles, for examining inside the mouth. No. 19. Pocket batteries for physicians, a combination of electric battery and Ruhmkorff coil, used by physicians. (No. 23. A small pocket compass.) No. 27. Thermometers mounted on glass. No. 28. Ordinary thermometers mounted on wood. No. 29. Thermometers, minimum, for testing alcohol. No. 31. Small thermometers (bric-a-brac), mounted on small pieces of metal and arranged to put on plaques and fancy ornaments. No. 32. Dairy thermometers and hydrometers combined, used for measuring the density of fluids at certain temperatures. Nos. 34 and 35. Clinical thermometers, used by physicians in their ordinary practice. No. 36. Pocket thermometers with cover. No. 41. Alcoholometers, used for measuring the specific gravity of alcohol. No. 42. Urinometers, used by physicians in their practice. As to the following specified articles, however, the court decided that they were philosophical apparatus or instruments, and were dutiable at the rate of 35 per cent. ad valorem, as claimed by the plaintiff : Nos. 1 and 14. Large compound microscopes with accompanying prepared slides, the microscopes being used for examining minute objects invisible to the naked eye. No. 4. Astronomical telescopes on tripods. No. 5. Single-barreled telescopes or marine glasses for examining objects at a distance. No. 6. Double-barreled field or marine glasses, used to examine objects at a distance. No. 8. Small telescopes on brass tripods. No. 11. Reflecting mirrors, used in old telescopes. Nos. 15 and 16. Stereopticons or magic lanterns with accompanying slides. No. 18. Grenet batteries, electric batteries for generating electricity, used largely in experiments. No. 20. Inductive Ruhmkorff coils, used for a variety of purposes. No. 24. Anemometers, used for measuring velocity of the wind. Nos. 25 and 26. Hygrometers, used for measuring moisture in the atmosphere. No. 30. Maximum and minimum thermometers for recording temperatures. No. 33. Laboratory thermometers, unmounted, used for scientific purposes. Nos. 37, 38, and 39. Aneroid barometers, used for measuring pressure and weight of the atmosphere. No. 40. Hydrometers, used for obtaining specific gravity of liquids. No. 43. Radiometers, used for illustrating the radiation of heat and light. It will be noticed that, in reaching these conclusions, the court says that while "there is undoubtedly a clear distinction between mechanical implements and philosophical instruments or apparatus, it is somewhat difficult in practice to draw the line of distinction between the two classes, inasmuch as many instruments originally used only for the purpose of observation and experiment have since come to be used, partially or wholly, as implements in the arts; and, on the other hand, many implements merely mechanical are constantly used as aids in carrying on observations and experiments of a philosophical character," and that, "in short, philosophical apparatus and instruments are such as are more commonly used for the purpose of making observations and discoveries in nature, and experiments for developing and exhibiting natural forces, and the conditions under which they can be called into activity; whilst implements for mechanical or pro'fessional use in the arts are such as are more usually employed in the trades and professions for performing the operations incidental thereto." It is also set forth in the opinion of the court that the judge in the court below committed no error as to the character and classification of the instruments respecting which he directed the jury what verdict to render. Upon due entry of the judgment in the court below, in pursuance of the mandate of the United States Supreme Court, you are hereby authorized to take the necessary steps for its settlement, by forwarding the usual certified statement for the consideration of the Department. This decision will also apply to any other suits which may be now pending at your port, involving the same question, and the course above indicated may be pursued as to them, provided, of course, that the requirements of the statutes in force at the time of their institution were fully complied with as to protest, appeal, etc. In reliquidating entries covered by said suits, however, care will be taken to see that the distinction drawn by the court between the two classes of instruments is strictly observed, and that only such articles as thereby come within the scope of the provision in said act of 1883 (paragraph 475), for "philosophical apparatus and instruments," are reclassified at a duty of 35 per cent. ad valorem. Respectfully yours, WILLIAM WINDOM, Secretary. COLLECTOR OF CUSTOMS, New York. (10604.) Reappraisement proceedings under section 2930, Revised Statutes. TREASURY DEPARTMENT, January 17, 1891. SIR: I transmit herewith, for your information, a copy of a decision |