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LETTER OF INSTRUCTION
OFFICE OF THE SECRETARY,
Washington, D.C., December 31, 1926. The following instructions are published for the information and guidance of customs officers and others concerned:
1. Decisions of the United States Customs Court adverse to the Government will, if not appealed from, take effect 60 days after their respective dates, except that decisions based on protests filed in Alaska and in the insular and other outside possessions of the United States will take effect 90 days after their respective dates, in accordance with section 198 of an act entitled “An act to codify, revise, and amend the laws relating to the judiciary,” approved March 3, 1911. Entries covering the merchandise the subject of such decisions will be reliquidated in harmony therewith at the expiration of the period mentioned, except that entries covering merchandise the subject of decisions of said court which follow a given decision of the Court of Customs Appeals involving the same issue will be reliquidated immediately upon receipt of orders from the United States Customs Court.
2. Entries the subject of protests which have not been forwarded to the United States Customs Court, and which are covered in principle by a given decision of the Court of Customs Appeals, will be reliquidated in harmony with the said decision after 30 days have elapsed from the date thereof.
3. Unliquidated entries which involve issues covered by a given decision of the Court of Customs Appeals, and which would in ordiDary course be liquidated within 30 days after the rendering of such decision, will be suspended until 30 days have elapsed from the date of such decision, and will then be liquidated in accordance with the principle laid down by the court.
4. In the absence of specific instructions from the department to the contrary, decisions of the United States Customs Court adverse to the Government, if appealed from by the department, will not result in any change of practice prior to the decision
of the appeal by the Court of Customs Appeals.
5. Decisions of the Court of Customs Appeals adverse to the Gov. ernment will become effective upon the issuing of orders by the United States Customs Court pursuant to the mandates of the Court of Customs Appeals. Entries covering the merchandise the subject of such decisions will be reliquidated only upon receipt of
A. W. MELLON, Secretary of the Treasury. (111) 298574
TREASURY DEPARTMENT, July 1, 1926. In pursuance of the provisions of section 25 of the act of August 27, 1894, as amended by section 403, Title IV, of the act of May 27, 1921, and reenacted by section 522, Title IV, act of September 21, 1922, I hereby proclaim the following estimate by the Director of the Mint of the values of pure metal contents of foreign coins to be the values of such coins in terms of the money of account of the United States, to be followed in estimating the value of all foreign merchandise exported to the United States during the quarter beginning July 1, 1926, expressed in any such metallic currencies: Provided, however, That if no such value has been proclaimed, or if the value so proclaimed varies by 5 per cent or more from a value measured by
5 the buying rate in the New York market at noon on the day of exportation, conversion shall be made at a value measured by such buying rate, as determined by the Federal Reserve Bank of New York and published by me as certified by said bank pursuant to the provisions of said section 25 as amended.
A. W. MELLON, Secretary of the Treasury.