The wheat intended for conversion into flour to be exported for benefit of drawback must be conveyed to the mill (or to a bonded bin in another building) either in sealed cars under special manifests, or under the immediate supervision of an inspector of customs, who will see that no other than imported wheat is admitted to the part of the mill designed for the storage of imported wheat until all the imported wheat in such portion of the mill has been converted into flour, and all the flour resulting therefrom has been removed either for direct transportation to the port of shipment for exportation or to such warehouse for temporary storage as may be designated by the collector or other chief officer of the customs.

All such flour must be conveyed from the mill, or from the warehouse to the port of exportation, under special manifests, in sealed cars; and it will be the duty of the collector or other chief officer of the customs at such port to see that the flour specified in the export entry is delivered to the lading officer directly from such cars, and that the seals affixed thereto at the original place of shipment have not been broken or otherwise tampered with on the way.

In addition to the usual oaths of the manufacturer and foreman, each entry for drawback on such flour must be accompanied with a certificate from the inspector of customs under whose supervision the abovedescribed operations of transfer of the grain to the mill, its conversion into flour, and the shipment of the same shall have been performed, stating that, to the best of his knowledge and belief, the flour specified in the manifest was manufactured wholly from imported wheat, and, if such flour is shipped in bags, that all the bags covered by the certificate are of uniform size, and that each bag contains pounds of flour.

The net weight so stated in said certificate will be taken as the basis of computation of the drawback, payable on the exportation of such flour in bags.

The expense for compensation of the inspectors of customs to be employed in the supervision required by these regulations will be reimbursed to the Government by the parties claiming the drawback.

It not being necessary to weigh flour so shipped and marked at the port of exportation to determine the quantity on which drawback is to be allowed, the fee prescribed by section 3024 of the Revised Statutes will not be exacted.

CHAS. J. FOLGER,

Secretary.

(5194.)

Hoop-iron, splayed and punched-Duty on.

TREASURY DEPARTMENT, April 13, 1882.

SIR: The Department is in receipt of your letter of the 7th ultimo, submitting the appeal (9792g) of John S. Leng from your assessment of duty at the rate of 14 cents per pound on certain hoop-iron imported by him, per "Republic," January 3, 1882.

The merchandise is hoop-iron cut to specific lengths for barrel-hoops, punched at one end, and is splayed to fit the parts of the barrel for which it is intended. The appellant claims that it is dutiable at 35 per cent., as a manufacture of iron not otherwise provided for.

Except in being splayed, the merchandise differs in no respect from the "hoop-iron, cut and punched," which by Decision 4496 is held to be dutiable as hoop-iron. The article, as imported, not being a complete hoop, comes within the principles of the decision cited, and is to be regarded as hoop-iron.

Your decision is therefore affirmed.

Very respectfully,

CHAS. J. FOLGER,

Secretary.

COLLECTOR OF CUSTOMS, New York.

(5195.)

Small music-boxes heretofore classified as toys-Duty on.

TREASURY DEPARTMENT, April 13, 1882.

SIR: This Department is in receipt of your letter dated the 10th instant, transmitting the appeal (500h) of M. J. Paillard from your decision assessing duty at the rate of 50 per cent. ad valorem on certain music-boxes imported by him, per "City of Brussels," February 9, 1882, and claimed by the appellant to be dutiable at the rate of 30 per cent. ad valorem only.

It appears that the boxes were classified as "toys," in accordance with the decision of the Department dated November 25, 1878, to the effect that certain small cylindrical music-boxes "about three inches in diameter and one inch deep," containing musical apparatus, turned with a crank, and playing but one tune, were dutiable as toys, at the rate of 50 per cent. ad valorem. In that case each box was marked as a "jouet d'enfant," and they were apparently for use as playthings for children.

In the case of Foote vs. Arthur, the Supreme Court defined a musical instrument to be an "implement or structure artificially constructed and ordinarily used for the production of a succession of musical and harmonious sounds, or the completed indispensable parts of such structure or implement artificially constructed which are practically indispensable in the art of music, and which are constructed and ordinarily used for the production of musical and harmonious sounds."

This definition has been accepted by the Department as covering mouth harmonicas, possessing but one octave.

The opinion of the court appears to cover, in principle, articles such as are mentioned by the appellant, which the appraiser states consisted of "crank-worked one-air musical boxes."

You are therefore instructed to take measures for a refund of the duties paid on the music-boxes covered by the appeal in excess of 30 per cent. ad valorem, and to admit all such boxes hereafter at that rate. Certified statements for a refund of the duties heretofore paid on such articles may be forwarded in cases in which there has been a full compliance with section 2931, Revised Statutes. Suits must be discontinued in the usual manner.

Very respectfully,

H. F. FRENCH,
Assistant Secretary.

COLLECTOR OF CUSTOMS, New York.

(5196.)

India-rubber dressed dolls, and dolls, silk chief value-Duty on.

TREASURY DEPARTMENT, April 15, 1882.

SIR: The Department is in receipt of your letter of the 22d ultimo, further reporting on the appeal (9665 g) of C. F. A. Hinrichs from your decision assessing duty at the rate of 50 and 60 per cent. ad valorem, respectively, on certain so-called dolls imported, per "Britannic," November 21, 1881, which the appellant claims to be dutiable at the rate of 35 per cent. ad valorem.

It appears upon inspection of a sample that the articles, with the exception hereafter noted, consists of molded India-rubber figures representing human forms in a dressed state, with a squeaking or whistling attachment. These figures, while possessing some peculiar features, belong to the general class of "dolls," and come within the rule laid down in Department's decision of April 14, 1881 (Synopsis 4832), as to "whistling babies."

You will therefore reliquidate the entry as to these articles by classifying them as "dolls," at a duty of 35 per cent. ad valorem.

66 my

With regard to the one figure designated by the appraiser as dancing-girl," and which is described as a large figure, two feet high, permanently covered with an elaborate silk dress, and attached to a music-box, which forms a pedestal for the figure to stand upon, the Department is of opinion that it was properly assessed with duty at the rate of 60 per cent. ad valorem, inasmuch as silk is reported to be the component material of chief value.

The claim of the appellant as to such figure is therefore rejected. Very respectfully,

COLLECTOR OF CUSTOMS, New York.

H. F. FRENCH,

Assistant Secretary.

(5197.)

Oaths and fees on entry of "I. T." goods.

TREASURY DEPARTMENT, April 19, 1882.

SIR: The Department duly received your letter of the 8th instant, in regard to the exaction of oaths and fees in connection with the entries of goods delivered under the immediate-transportation act of June 10, 1880. By the regulations now in force, oaths to the manifest or to the report of arrival are not required. The oaths should be taken on entry, which, as required by the regulations, should comprise all the goods embraced in the manifest.

You will take action accordingly.

Very respectfully,

H. F. FRENCH,

Assistunt Secretary.

SURVEYOR OF CUSTOMS, Cincinnati, Ohio.

(5198.)

Reimportation of distilled spirits-Duty on.

TREASURY DEPARTMENT, April 20, 1882.

GENTLEMEN: The Department is in receipt of your letter of the 19th instant, in which you state that you are reimporting American distilled spirits which had been previously exported in bond without payment

of internal-revenue tax, and you inquire the rate of duty chargeable thereon, and on what quantity such duty would be exacted.

In reply, you are informed that section 2500 of the Revised Statutes provides that upon the reimportation of articles once exported, of the growth, product, or manufacture of the United States, upon which no internal tax has been assessed or paid, or upon which such tax has been paid and refunded by allowance or drawback, there shall be levied, collected, and paid a duty equal to the tax imposed by the internalrevenue laws upon such articles.

Under previous decisions of this Department, the duty to be exacted would be equal to the tax in force at the time of the reimportation, and in the case of spirits the duty would be imposed on the proof and quantity ascertained at the time of such reimportation.

TREASURY DEPARTMENT, April 20, 1882.

SIR: Messrs. John McConville & Co. have appealed (9252 g) from your decision assessing duty at the rate of 72 cents per square yard and 15 per cent. ad valorem on cotton mole-skins, so called, imported, per "Gallia," December 29, 1881. From the report of the appraiser, it appears that the goods consist of colored cotton fabrics for pantaloonstuffs, count over two hundred threads to the square inch, and weigh over five ounces to the square yard, and cost over twenty-five cents to the square yard, and that a duty of 35 per cent. ad valorem would produce a less amount of duty than the rate of duty assessed by you. Assuming that the goods in question are within the category of cotton goods which are subject to duty according to the number of threads to the square inch, it may be said that they are provided for at the rate of duty assessed under the provision (Heyl, 926) for goods exceeding two hundred threads to the square inch, counting the warp and filling, being colored, unless they are affected by one of the provisos which immediately follows the provision referred to. The first proviso, in substance, is that upon all cotton goods (with certain exceptions therein noted), the value of which shall exceed twenty-five cents per square yard, there shall be levied, collected, and paid a duty of 35 per cent.