ing Company, of Paterson, N. J., the back being made of cotton and the face or "pile" being made wholly from imported "spun" silk; allow under T. D. 15491.

Silks, printed and dyed:

Silk shoe laces, manufactured by M. L. Hiller & Sons, New York. T. D. 18182.

Silk trimmings, artificial.

(See Artificial silk trimmings.) Silk velvets, manufactured by the Majestic Velvet Mills, of Hoboken, N. J., from imported cotton and schappe silk. T. D. 24011.

Silks, printed or dyed, or "weighted and finished," manufactured from pongee or ha butai silks, imported in the piece in the natural or usual condition. T. D. 21136.

Siphons. Extension of regulations of August 11, 1899, to siphons, manufactured by S. Bernstein, of New York, N.Y., from imported glass bottles. T. D. 24440.

Siphons, manufactured by Charles Walter & Son, of Stapleton (S.I.), N.Y., from imported glass bottles. T. D. 24761.

Siphons, manufactured by the New York Bottlers Supplies Manufacturing Company, and Koscherak Brothers, both of New York, from imported glass bottles. T. D. 24925.

Siphon bottles, manufactured by Philip Spitzenberg, for and on account of Fensterer & Ruhe, from imported glass bottles. Regulations of August 11, 1899 (62951), extended. T. D. 29177. Sirup, manufactured wholly from molasses imported under the tariff of August 28, 1894, subject to duty at 2 cents per gallon; base allowance on quantity of material used, to be determined under the following rules:

The manufacturer's declaration on the drawback entry must show, in addition to the usual averments, the number of gallons of the molasses "boiled" and used in producing the sirup exported, the number of gallons and value per gallon of such sirup, and also the weight and the value per pound of the sugar product of such molasses.

The declared values of such sugar and sirup products must be their values exclusive of packages, at the refinery at the time of shipment for exportation; and such values and declared quantities must be verified by the collector before use in finding the duty paid on the material used in the manufacture of the sirup. The amount of duty paid on such material shall be determined by use of such verified quantities and values as shown in the following proportion:

As the total value of the sugar and sirup products of a given quantity of molasses is to the value of the sirup product of such molasses, so is the duty paid on the molasses (the material for both products) to the duty paid on the material for the sirup.

The duty paid on the material "used" being so found, the proper rate of drawback per gallon of the exported sirup shall be determined by dividing such amount of duty paid by the number of gallons of the sirup product; but in no case shall drawback be allowed on any excess over 43 gallons of sirup for each 100 gallons of molasses "boiled" in the manufacture of the sirup, unless such allowance be specially authorized by the Secretary of the Treasury.

The quantity of the exported sirup shall be ascertained by a United States gauger and samples shall be taken as ordered by

(Note.-Accuracy and precision in customs proceedings are so essential to the interests of importers that the services of a competent broker are usually worth vastly more than the small cost of such services.)

the collector, to be submitted to the appraiser for expert official inspection and report

Sirup. T. D. 18109.

Sirup, manufactured by the American Sugar Refining Company, of New Orleans, La., from a mixture of imported and domestic raw sugars. T. D. 23570.

Sirup: Extension of T. D. 23570, to sirup, manufactured by the Pacific Coast Syrup Company, with the use of imported sirup, imported refined sugar, and sugar refined from imported raw sugar. T. D. 24572.

Sirup, sugar, manufactured by Arbuckle Brothers, of Brooklyn, N.Y., from imported and domestic raw sugars.-T. D. 23570 extended. T. D. 27925.

Sirup, honey: T. D. 24008, extended to cover honey sirup, manufactured by Stromeyer & Metzel, of Philadelphia, Pa., from imported granulated or crystal sugars, or sugars, refined from imported raw sugars, in accordance with new formula. T. D. 26145.

Sirup, honey, manufactured by Stromeyer & Metzel, of Philadelphia, Pa., from either imported granulated or crystal sugars, or sugars, refined from imported raw sugars and imported honey. T. D. 24008, extended. T. D. 26709.

Sirup, honey and sugar: T. D. 24008, 26145, 26709, 27096, extended to cover honey and sugar sirups, and manufactured by J. Stromeyer & Co., successors to Stromeyer & Metzel. T. D. 27367.

Sirup, maple, manufactured by the Manierre-Yoe Syrup Company, of Chicago, Ill., wholly from imported maple sugar and granulated sugar, manufactured from imported raw sugar. T. D. 24900.

Sirup, sugar, manufactured by Stromeyer & Metzel, of Philadelphia, Pa., from either imported granulated or crystal sugars, or refined sugars produced from imported raw sugars, and sirup, manufactured from imported raw sugar. T. D. 27096.

Sirup, sugar, manufactured by J. Stromeyer & Co., of Philadelphia, Pa., from imported granulated or crystal sugars, or refined sugars produced from imported raw sugars, and sirup manufactured from imported raw sugars.-T. D. 27096, extended. T. D. 27605.

Sirup, manufactured from a mixture of imported and Porto Rican sugars. T. D. 28411.

Sirup of figs, manufactured by the California Fig Syrup Company, of Louisville, Ky., in the manufacture of which no other than imported granulated sugar has been used. T. D. 22859 and 23428.

Sirup of figs: Amending T. D. 22859, establishing a drawback rate on sirup of figs, manufactured by the California Fig Syrup Company of Louisville, Ky. T. D. 25904.

Sirup of figs, manufactured by the California Fig Syrup Company, of Louisville, Ky., in part from imported alochol. T. D. 25905.

Sirup of figs: Amending T. D. 25905, establishing a rate for the allowance of drawback on sirup of figs, manufactured by the California Fig Syrup Company in part from imported alcohol. T. D. 26044.

Sirup of figs, manufactured by California Fig Syrup Company, Louisville, Ky. T. D. 29845.

Sirup of figs, manufactured by the California Fig Syrup Com

(Note. Accuracy and precision in customs proceedings are so essential to the interests of importers that the services of a competent broker are usually worth vastly more than the small cost of such services.)

pany, of Louisville, Ky., with the use of imported alcohol and granulated sugar. T. D. 29845, amended. T. D. 29912.

Sirups. (See also, Sugar and sirups.)

Sirups, manufactured wholly from imported raw sugars. (See Sugars and sirups, refined.)

Sirups: No allowance of drawback in addition to rates established in T. D. 17325, on sirups valued at over 8 cents per gallon, produced in process of refining raw sugars imported under act of 1894. T. D. 20401.

Sirups, valued at over 8 cts. per gallon. T. D. 17463.

Sirups (see, also, Mixed sirups; Sugars and sirups): Drawback on sirups under act of 1897.-T. D. 20174, amended. T. D. 22227. Sirups: Liquidation of drawback entries of sirups boiled wholly from molasses imported under act of 1894. T. D. 20216.

Sirups, manufactured from a mixture of imported and domestic sugars other than Porto Rican. T. D. 28411, extended, and

T. D. 23570, revoked. T. D. 29092.

Sized lumber. (See Lumber, sized.)

Sizing, glue. (See Glue sizing.)

Skins, China goat. (See China goatskins.)

Skins, dressed. (See Dressed skins.)

Skins, dyed. (See Dyed skins.)

Skins, fur. (See Fur skins.)

Skirt bindings, dyed and finished, after manufacture in the gray, in Canada by the J. Henry Peters Company, of New York, N.Y. T. D. 24432.

Slabs, marble. (See Marble floor tiles, etc.)

Slack coal is imported at subport of Sweet Grass over a narrow-gauge road, and thence transported to Great Falls, Mont., where it is transferred to a broad-gauge road, and in making transfer over a screen a quantity becomes slack. Held, that such slack is not entitled to drawback on exportation, no manufacture being involved. T. D. 21987.

Slats for shades. (See Shade rollers and slats.)

Sleeping cars, manufactured by the Jackson & Sharp Company, of Wilmington, Del., drawback allowed on articles used in manufacture if permanently attached to cars as parts thereof. T. D. 18974.

Sliced pineapple, manufactured by E. Reboulin Fils & Co., of New York, N.Y., wholly from imported pineapples. T. D. 23942. Slippers, Kozy, manufactured by the Kozy Slipper Company, of Lynn, Mass., the outer soles of which are made from imported white and black cord jute soling. T. D. 27603.

Slippers, ladies'. (See Ladies' slippers.)

Slit ribbon cloth. (See Typewriter ribbon cloth, etc.) Smoking tobacco. (See Cigarettes and smoking tobacco.) Smoking and chewing tobacco, manufactured by David Dunlop Company, Petersburg, Va. T. D. 29660.

Smyrna rugs, manufactured by McCleary, Wallin & Crouse, of Amsterdam, N.Y., in part from imported wool and goat or cattle hair. T. D. 23341.

Smyrna rugs: Department's Instructions, T. D. 23341, extended to Smyrna rugs, manufactured by the Fries-Breslin Company, of Camden, N. J. T. D. 24068.

Snowplows, rotary: T. D. 22810, extended to cover rotary snowplows, manufactured by the American Locomotive Company with the use of imported parts. T. D. 29302, revoked. T. D. 29323.

(Note. Accuracy and precision in customs proceedings are so essential to the interests of importers that the services of a competent broker are usually worth vastly more than the small cost of such services.)

Snowplows, rotary, manufactured by the American Locomotive Company with the use of imported tires, boiler tubes, copper plates, and other parts. T. D. 29367.

Soap, Fels naptha, manufactured by Fels & Co., of Philadelphia, Pa., with the use of imported borax. T. D. 28069.

Soap, soap powders, and sapolios, manufactured in part from imported caustic soda and soda ash; base allowance on quantities of such caustic soda or soda ash, or both, used in the manufacture of the exported articles, provided always that no domestic material of the kind on which drawback is claimed shall have been used in the manufacture of the exported articles.

Before allowance of drawback the exporter must file with the collector, at port of exportation, a sworn statement showing place, processes, and conditions of manufacture, and mode of packing the article for export, and showing also the ingredients of the article to be exported, and the proportions thereof, which statement shall be verified by the collector.

The collector with whom such verified statement is filed shall, on application of collectors of other ports from which exportations are made, furnish certified copies thereof for use at such other ports.

The entry under which the merchandise is to be inspected and laden must show, separately, the quantities of the different kinds of merchandise, the marks, numbers, and sizes of the packages containing the same, and the gross and net weights of each package, or must be accompanied by a sworn copy of the invoice under which such merchandise was sold or consigned, giving such particulars. Statements of weights shall be verified by a United States weigher, who shall test weights of packages designated by the collector.

The quantities of caustic soda and of soda ash used, and on which claim for drawback is based, must be shown by the manufacturer's declaration on the drawback entry, which shall be verified by official analysis of samples taken as ordered by the collector. Such declaration must also show that the exported articles were made in accordance with the sworn statement and formula filed with the collector. Quantities used in liquidation of entries shall, in no case, exceed minimum quantities shown by sworn formula, declared on entry, or found by official analysis and weight.

Soap powder. (See Soaps, soap powders, and sapolios.)

Soap powder, "1776," manufactured by B. T. Babbitt, Incorporated, of New York, N.Y., in part with the use of imported soda ash. T. D. 24629.

Soda fountain, manufactured by the American Soda Fountain Company, of Philadelphia, Pa., from imported marble and onyx. T. D. 22638.

(See Cast-iron soil pipes.)

Soil pipes, cast-iron. Soil pipes and fittings, cast-iron, manufactured by the Essex Foundry, of Newark, N. J., in part with the use of imported pig iron. T. D. 24727, revoked. T. D. 28828.

Solder, manufactured by the National Lead Company, of New York, N.Y., wholly from imported lead and tin. T. D. 23500. Solder, extension of T. D. 23500, to exportations of solder, manufactured from imported lead and tin by Marks Lissberger & Son, of New York, N.Y. T. D. 24451.

Solder: Extension of T. D. 23500, to solder of various grades

(Note. Accuracy and precision in customs proceedings are so essential to the interests of importers that the services of a competent broker are usually worth vastly more than the small cost of such services.)

and numbers, manufactured by Tatham Brothers, of New York, N. Y., wholly with the use of imported lead and tin. T. D. 24635. Solder: T. D. 23500, extended so as to allow drawback on solder, manufactured in part from lead smelted from imported lead in ore, used by the Standard Oil Company of California in soldering 5-gallon rectangular oil cans. T. D. 28370.

Solder, manufactured by Western Electric Company, New York City. T. D. 29670.

Solder for petroleum cans. (See Petroleum cans and parts.) Solidified wool oil: Extension of T. D. 24277, to solidified wool oil, manufactured by the Swan & Finch Company, of New York, N.Y., from none but imported wool grease. T. D. 24527.

Sole leather. (See Leather.)

Sole leather, manufactured from imported hides; base allowance on number of hides used, to be determined by inspection and count of exported "sides" of leather.

Solid ingredient of rackarock, manufactured by the Rand Drill Company, of New York City, from imported chlorate of potash, packed in sacks or cartridges; allow under T. D. 9330.

Solidad, asphalt. (See Asphalt solidad.)

Sozodont, manufactured by Hall & Ruckel, of New York City, in part from imported alcohol; allow under T. D. 16910.

Sozodont: Regulations, T. D. 16910, extended to cover exportation of sozodont in barrels. T. D. 25245.

Sozodont sprinkler tubes, used as stoppers for exported bottles, manufactured by Hall & Ruckel, of New York, N.Y., with the use wholly of imported corks and of imported metal tubes. D. 22959.

T.

Spark plugs and center cores, manufactured by A. R. Mosler & Co. (Incorporated), of New York, with the use of imported porcelain tubes. T. D. 27957.

Spark plugs and center cores, manufactured by the Rajah Auto-Supply Company, of New York City, with the use of imported porcelain tubes. T. D. 27957, extended. T. D. 28068.

Spark plugs and center cores, manufactured by the R. E. Hardy Company, of New York City, with the use of imported porcelain tubes and caps or imported mica. T. D. 27957, extended. T. D. 28124.

Spectacles. (See Lenses, spectacles and eyeglasses.) Spectacles and eyeglasses: Drawback on spectacles and eyeglasses, manufactured by the Pennsylvania Optical Company, of Reading, Pa., in part with the use of imported lenses.

29380.

T. D.

Spikes, railroad. (See Bar iron, fish-plate bolts, etc.) Spikes, railway and boat, manufactured from imported old wrought-iron rails by the Tredegar Company, of Richmond, Va. T. D. 26081.

Spindle collars, manufactured by United Shoe Machinery Company, Boston, Mass. T. D. 29709.

Spirits of peppermint, spirits of camphor, etc., manufactured by McKesson & Robbins, of New York. T. D. 18180. Spiral springs. (See Round wire and springs.)

Splice bars. (See Fish plates.)

Split Leather. (See Finished split leather.)

Split peas, manufactured wholly from imported peas; base allowance on a quantity of the peas used, to be determined by adding to the weight of the exported article, ascertained by a United States weigher, 16 per cent of such weight.

(Note.-Accuracy and precision in customs proceedings are so essential to the interests of importers that the services of a competent broker are usually worth vastly more than the small cost of such services.)