the assessment of duty, and there is appended for your information a schedule showing the rates of duty to be assessed under the paragraphs mentioned. (110531.) F. X. A. EBLE, Commissioner of Customs. Approved July 12, 1930: SEYMOUR LOWMAN, Acting Secretary of the Treasury. Duties on cotton cloth-Ad valorem and minimum specific rates applicable as per provisions of paragraphs 903 and 904, act of 1930 [The higher rate (specific or ad valorem) to apply on unbleached cloth] 1 T. D. 33823 describes the formula to be used in ascertaining the number of yarn in cotton cloth. Duties on cotton cloth-Ad valorem and minimum specific rates applicable as per [The higher rate (specific or ad valorem) to apply on unbleached cloth] ADDITIONAL DUTIES IMPOSED UNDER PROVISIONS OF PARAGRAPHS 904, 905, AND 924 PAR. 904 (d). In addition to the duties provided above, cotton cloth woven PAR. 905. Cloth, in chief value of cotton, containing silk or rayon or other synthetic textile, shall be classified for duty as cotton cloth under paragraphs 903 and 904, and shall be subject to an additional duty of 5 per centum ad valorem. PAR. 924. All the articles enumerated or described in this schedule shall be subject to an additional duty of 10 cents per pound on the cotton contained NOTE.-For cloth, in chief value of cotton, containing wool, see paragraphs 906 and 1122; "Rayon" and HANDKERCHIEFS AND WOVEN MUFFLERS PAR. 918. Handkerchiefs and woven mufflers, wholly or in chief value of (T. D. 44147) Foreign currencies-Rates of exchange Rates of exchange certified to the Secretary of the Treasury by the Federal Reserve Bank of New York under the provisions of section 522 (c), tariff act of 1930 TREASURY DEPARTMENT, OFFICE OF THE COMMISSIONER OF CUSTOMS, Washington, D. C., July 19, 1930. To Collectors of Customs and Others Concerned: The appended table of the values of certain foreign currencies, as certified to the Secretary of the Treasury by the Federal Reserve Bank of New York under the provisions of section 522 (c) of the tariff act of 1930, during the period from July 10 to 16, 1930, inclusive, is published for the information of collectors of customs and others concerned. (103512.) F. X. A. EBLE, Commissioner of Customs. Values of foreign currencies as certified to the Secretary of the Treasury by the Federal Reserve Bank of New York under the provisions of section 522 (c), tariff act of 1930 (T. D. 44148) Entry of metal drums of American manufacture Amount to be collected in absence of record evidence of exportation TREASURY DEPARTMENT OFFICE OF THE COMMISSIONER OF CUSTOMS, COLLECTOR OF CUSTOMS, Los Angeles, Calif. Washington, D. C. SIR: Reference is made to previous correspondence concerning the entry of metal drums of American manufacture when reimported into this country. Free entry is claimed for these drums as domestic products returned under the provisions of paragraph 1514 of the tariff act of 1922. This paragraph provides, however, that any drawback paid upon the exportation of any of the articles covered thereby must be repaid upon the reimportation of the goods. In order that it may be ascertained whether any drawback has been paid it is, therefore, essential that upon the return of the merchandise an accurate record of exportation be produced covering its outward shipment. It appears that the American drums under consideration are purchased in the foreign open market by the shippers, usually from junk dealers, with the result that neither the shipper nor the owner has any knowledge of the particular port through which they were exported from the United States. It has been the practice to assess full duty on these returned American goods when evidence can not be produced showing exportation without payment of drawback. Request is made that an amount equal to the estimated average amount of drawback be assessed in such cases. The bureau is of the opinion that as paragraph 1514 requires merely the repayment of any drawback paid, the revenue will be amply protected by the collection of the sum representing the average estimated drawback paid per drum in all cases where record evidence can not be produced showing whether or not drawback was actually paid. It has been found that 24 cents per drum is a fair average amount of drawback and you are, accordingly, authorized to collect this amount upon drums reported by the appraiser to be of American manufacture, but in connection with which no record evidence of exportation can be furnished showing payment or nonpayment of drawback. This decision will be effective 30 days from the date of the publication of this letter in the weekly TREASURY DECISIONS. Respectfully, Approved July 12, 1930: S. LOWMAN, F. X. A. EBLE, Commissioner of Customs. Acting Secretary of the Treasury. (T. D. 44149) Decision of United States Circuit Court of Appeals Reversing decision of the District Court for the District of Rhode Island in the case of United States v. New Amsterdam Casualty Co. in connection with bonds given under section 442 of the tariff act for the production of landing certificates TREASURY DEPARTMENT, OFFICE OF THE COMMISSIONER OF CUSTOMS, To Collectors of Customs and Others Concerned: The following decision of the Circuit Court of Appeals for the First Circuit in the case of United States v. New Amsterdam Casualty Co. is published for the information and guidance of customs officers and others concerned. (111002.) F. X. A. EBLE, Commissioner of Customs. UNITED STATES CIRCUIT COURT OF APPEALS, FIRST CIRCUIT United States, plaintiff, appellant, v. New Amsterdam Casualty Co., defendant, appellee APPEAL from the District Court of the United States for the District of Rhode Island Before BINGHAM, ANDERSON, and WILSON, Judges ANDERSON, J. In this suit on a bond, due execution and breach were found by the court below, but on proceedings to chancerize the bond a verdict and judgment were entered for the defendant. The case comes up on agreed facts, which may be summarized as follows: On January 17, 1923, the British schooner Dorin was picked up in distress about 200 miles from Nantucket Lightship and towed into the port of Providence, where, on January 19, 1923, she was duly entered and a copy of her manifest filed. This manifest, sworn to by Brin L. Coats, as master, showed the schooner was loaded with a cargo of liquors, shipped from St. Pierre, Miquelon, and consigned to the order of the shipper at Nassau in the Bahama Islands. In order to obtain clearance, she was required to give a bond for the estimated amount of duties on said cargo, in the sum of $41,900, conditioned as follows: If no merchandise laden on said British schooner Dorin shall be landed in the United States without entry therefor having been made and a permit secured from the customs officer, and if within six months from the date hereof such landing certificate or other evidence shall be deposited with the collector of customs at the port of Providence, R. I., as the Secretary of the Treasury may by general regulation require, then this obligation shall be void; otherwise it shall remain in full force and effect. This was a statutory bond, given under sec. 442 of the Tariff Act of 1922, chap. 356; 42 Stat. 858, 952; 19 U. S. C. A. 252. This statute provides that when any vessel having on board merchandise shown by the manifest to be destined to a foreign port, after report and entry of such vessel, she may be required— to give a bond in an amount equal to the estimated duties conditioned that no merchandise shall be landed in the United States from such vessel without |