List of standards-Continued ADDITIONAL NAMES OF DYES CORRESPONDING TO DYES ALREADY ADOPTED AS STANDARDS-Continued Diamine brilliant violet B (C), standard 317; setocyanine (G), standard 37 AB; diaminogene BW (C), standard 4 A K; and developed pure blue B (By), listed under standard 4 A K, are removed from the list. (T. D. 41933) Transfer of the Division of Printing to the jurisdiction of the Bureau of Supply [Department Circular No. 376. Chief Clerk) TREASURY DEPARTMENT, January 8, 1927. To all Officers of the Treasury Department and Others Concerned: Effective immediately, the Director of Supply, under direction of the Secretary of the Treasury, will assume immediate supervision over the Division of Printing, to permit which the division, together with its records, equipment, and personnel, will be transferred and detail d to and become a part of the Bureau of Supply. A. W. MELLON, Secretary of the Treasury. (T. D. 41934) Countervailing duties Collectors informed of the rates of duty imposed by various countries on automobiles, motor cycles, cardboard, cement, calcium acetate, and gunpowder imported from the United States TREASURY DEPARTMENT, January 8, 1927. To Collectors of Customs and Others Concerned: The appended statement prepared by the Department of Commerce showing the rates of duty imposed by various foreign countries on the articles mentioned therein is published for your information in connection with the assessment of duty on future importations under the provisions of paragraphs 369, 1302, 1541, 1543, and 1585 of the tariff act of 1922. (110409.) L. C. ANDREWS, Assistant Secretary. AUTOMOBILES AND MOTOR CYCLES Paper francs per 100 kilos Belgium: Motor cars (a) Chassis, with or without motor, with or without body work, weighing each- 480.00 (e) Detached parts and pieces, not specially mentioned in the tariff- 240.00 960.00 300.00 48.00 80.00 80.00 800.00 2. Unfinished-ad valorem (interpreted to include broad range of 112 Great Britain: Automobiles, including commercial motor vehicles, and parts of the foregoing.. Paper francs per 100 kilos 34.80 Cardboard, glazed (pressboard), and other highly smoothed cardboard, leatherboard and other fine cardboard, whether dyed in the paste or not. -gross.. Chemical or mechanical wood-pulp board, even of steamed wood solidified by rolling; strawboard; gray straw cardboard; turf cardboard; other coarse board, not other wise specified; whether dyed in the pulp or not.. --gross.. Gold marks per 100 kilos 6.00 4.00 -gross.. 3.00 Board, covered, saturated, or coated with asphalt, tar, or similar materials; tubes of such materials, carton-pierre.. -gross.. 1.50 1 Per cent. Paper francs per 100 kilos France: CARDBOARD, ETC.-continued Cardboard: In sheets or plates, weighing at least 350 grams per square meter- Francs per 100 kilos gross Fancy or vulcanized.. CEMENT Czechoslovakia: Cement of all kinds. Germany: Portland, Roman, puzzolana, magnesia, slag, and similar cements, with or without admixture or coloring or other materials, unground, ground, or crushed ..gross.. 76.50 Gunpowder, blasting powder, and other explosives not specified above- In cases or capsules, but not in cartridges, or percussion or blasting caps..net.. 60.00 (T. D. 41935) Market value-Export value-Export taxes Export taxes which are paid only at the time of exportation or export taxes which are included in c. i. f. or f. o. b. prices and form no part of the purchase price should not be included as part of export value TREASURY DEPARTMENT, January 10, 1927. To United States Appraisers and Acting Appraisers of Merchandise: The United States Court of Customs Appeals on March 3, 1924, in the case of Sternfeld v. United States, in a decision published in T. D. 40065, construing paragraph C, section 402 of the tariff act of 1922, held that "the 'export value' in paragraph C, section 402, tariff act of 1922, does not include an export tax levied by the Chinese Government at the time the merchandise left China. Unless the export tax is a part of the market value in the foreign country, it can not be construed as a part of export value." The Board of U. S. General Appraisers (now the U. S. Customs Court) on January 23, 1925, in the case of the United States v. George Kazan, in a decision published in T. D. 40648, G. A. 8928, held that "ad valorem duties are based upon market values, if there are such. Where the export tax forms no part of the market value it can not be added to make either foreign value or export value." The United States Court of Customs Appeals on April 17, 1926, in the case of the United States v. Tadross & Co. et al., in a decision published in T. D. 41528, held that "An export tax can not be added to market value to make export value, but in order to be a part of export value it must be included in market value' (Sternfeld v. U. S., 12 Ct. Cust. Appls. 172). Where rugs from China and from Persia were taxed at exportation, and were not assessed with such tax unless exported, the tax was not properly part of the appraised value. (Sec. 402, tariff act 1922.)" 38160-27-VOL 51-2 In view of the foregoing decisions the appraiser of merchandise at New York is of the opinion, in which the department concurs, that export taxes which are paid only at the time of exportation, or export taxes which are included in c. i. f. or f. o. b. prices, and form no part of the purchase price, should not any longer be treated as part of export value. In order that there shall be uniformity of practice in the appraisement of imported merchandise at all ports, appraising officers will hereafter follow the rules announced in the decisions above quoted. (103524.) L. C. ANDREWs, Assistant Secretary. (T. D. 41936) 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 1922 TREASURY DEPARTMENT, January 8, 1927. 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 1922, during the period from December 30, 1926, to January 5, 1927, inclusive, is published for the information of collectors of customs and others concerned. (103512.) L. C. ANDREWS, Assistant Secretary. 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 1922 PERIOD DECEMBER 30, 1926, TO JANUARY 5, 1927, INCLUSIVE Values of foreign currencies, etc.—Continued PERIOD DECEMBER 30, 1926, TO JANUARY 5, 1927, INCLUSIVE— -continued FRED'K VIETOR & ACHELIS v. UNITED STATES The merchandise was originally of French manufacture and was imported into the United States many years ago by the mother-in-law of the importer. After her decease her daughter made a present of it to a French maid who had returned to France. The merchandise was consigned to this French maid at Paris who attempted to obtain possession of it without the payment of duty upon the theory that it was of French manufacture but was refused free entry. Thereupon she refused to accept the merchandise and it remained in French customs custody three months, until the plaintiff's customhouse broker in Paris arranged for its reshipment to the United States. It is claimed to be a nonimportation and as such not dutiable. Held, that merchandise entering a foreign port under circumstances such as obtained in the case at bar, must, if returned to the United States be regarded as an importation. United States Customs Court Third Division Protest 36639-G against the decision of the collector of customs at the port of New York [Affirmed.] (Decided January 3, 1927) Masters & Levett (Benjamin A. Levett of counsel) for the plaintiffs. Charles D. Lawrence, Assistant Attorney General (Marcus Higginbotham, special attorney), for the United States. Before WAITE, ADAMSON, and YOUNG, Justices YOUNG, Justice: The merchandise involved herein consists of two articles, one a toilet set composed in chief value of gold-lacquered metal upon which duty was assessed at 60 per cent ad valorem under paragraph 399 of the tariff act of 1922, and the other a decorated china box upon which duty was assessed at 70 per cent under paragraph 212. |