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be returned for destruction. It is the desire of the department to prevent the excessive waste of disbursing officers' checks, but this is not to be accomplished at the expense of extensive alteration or mutilation. When a disbursing officer leaves the service permanently and no successor is to be appointed, the unused checks on hand should be returned to the Chief of the Division of Printing and Stationery for credit.

4. Should a disbursing officer or agent make an erasure or alteration on any of his checks he shall certify across the face of the check to the correctness of such erasure or alteration.

5. For preservation and future reference, every disbursing officer shall send, quarterly, all spoiled and canceled checks to the auditor who settles his accounts.

6. For the interest of all concerned, the greatest care should be exercised in the custody of blank checks. They should be kept under lock and key when not in use.

7. No disbursing officer shall issue a check on the Treasurer of the United States until he has ascertained his individual numerical symbol from the Treasurer of the United States, which numerical symbol shall be printed, stamped, or written in the lower right-hand corner of each check.

8. Requisitions for blank checks shall be made on the Secretary of the Treasury, Division of Printing and Stationery, on Form No. 1231, furnished by the department for this purpose. These requisition blanks should be filled out completely with copying ink, pencil, or typewriter ribbon, in order that they may be press copied in the Division of Printing and Stationery after administrative action has been taken thereon. In ordering disbursing officers' checks, six weeks should be allowed for printing and delivery and a supply sufficient to last six months should be requested, unless for good reason (which should be stated on the requisition) the quantity ordered is more or less than six months' supply.

9. Department Circular No. 30, dated June 25, 1909, which requires that on checks of United States disbursing officers the amounts and names of payees shall be filled in either with pen and ink, or with the needle-point typewriter which perforates the paper, and prohibits the use of the ordinary typewriter for the purpose, is hereby amended so as to permit the use of the ordinary typewriter with plain type or rubber stamps for filling in names and amounts on warrants and checks, provided such warrants and checks are written on the protective surface-tinted blanks furnished by the Treasury Department. Only typewriter record ribbons, writing black or blue, the ink of which must be heavy and of the most permanent nature, or stamp pads inked with a permanent heavy black ink, shall be used for the

purpose, so as to secure clear, well-inked impressions which can not be easily erased without removing the protective surface tinting at the same time.

WM. P. MALBURN, Acting Secretary.

(T. D. 35568.)

Common carrier.

Discontinuance of the bonded route of Kursteiner & Co. as common carriers for the transportation of dutiable merchandise.

TREASURY DEPARTMENT, July 3, 1915.

SIR: The Department has received your letter of the 1st instant, with which was inclosed a request from Kursteiner & Co. for the discontinuance of the route for the transportation of dutiable merchandise covered by the bond of said firm approved July 19, 1907 (T. D. 28343).

As it appears from your letter that no shipments have been made under the bond in question for some time past and that there are no uncanceled charges against the same at your port, the discontinuance is authorized.

You should note the fact and date of the discontinuance upon the copy of the bond on file in your office, and retain the same without cancellation to meet any liability which may have accrued thereunder. WM. P. MALBURN, Assistant Secretary.

Respectfully,
(48281.)

COLLECTOR OF CUSTOMS, New York.

(T. D. 35569.)

Chinaware, colored or tinted.

Chinaware with a white body having a superimposed brown coloring on the outside dutiable at the rate of 55 per cent ad valorem as chinaware, colored or tinted, under paragraph 80, tariff act of 1913.

TREASURY DEPARTMENT, July 7, 1915. SIR: The department duly received your letter of March 23, 1915, relative to the classification of certain china articles with a white body having a superimposed brown coloring upon the outside.

It appears that it has been your practice to assess duty on such merchandise at the rate of 55 per cent ad valorem under paragraph 80 of the tariff act of October 3, 1913. In a recent case the appraisers at your port have returned such merchandise as plain brown

china dutiable at the rate of 50 per cent under the same paragraph, following Abstract 34558 (T. D. 34090), and it appears that at the port of New York the practice is to classify such merchandise as dutiable at the latter rate.

The decision in the said abstract appears to be based upon the testimony of only one witness, and it further appears to be contrary to G. A. 7009 (T. D. 30543), relative to carmelite ware, where the board expressed the opinion that the terms "plain white" or "plain brown" of paragraph 94 of the tariff act of August 5, 1909, could not be considered to mean other than that the entire article should be either all plain white or all plain brown. See also the decision of the United States Court of Customs Appeals (T. D. 31633).

In view of the principles expressed in the said T. D. 35543 that plain white or plain brown can not be considered to mean other than that the entire article should be either all plain white or all plain brown, the department is of the opinion that the articles in question are not subject to classification as plain brown chinaware under paragraph 80 of the tariff act of October 3, 1913, but are dutiable as chinaware, colored or tinted, at the rate of 55 per cent ad valorem under the same paragraph. You will be governed accordingly. WM. P. MALBURN, Assistant Secretary.

Respectfully,
(102920.)

COLLECTOR OF CUSTOMS, Baltimore, Md.

(T. D. 35570.)

Drawback on medicinal preparation.

Drawback on a medicinal preparation designated as "Pain Expeller" manufactured by F. Ad. Richter & Co., of New York, N. Y., with the use of domestic tax-paid alcohol.

TREASURY DEPARTMENT, July 7, 1915. SIR: Drawback is hereby allowed under paragraph O of section 4 of the tariff act of October 3, 1913, and the drawback regulations (T. D. 31695 of June 16, 1911), on a medicinal preparation designated as "Pain Expeller" manufactured by F. Ad. Richter & Co., of New York, N. Y., with the use of domestic tax-paid alcohol.

The allowance shall not exceed the quantity of domestic tax-paid alcohol appearing in the exported "Pain Expeller," as shown by the sworn statement of the manufacturers, dated June 25, 1915, which is transmitted herewith for filing in your office.

Respectfully,
(103595.)

COLLECTOR OF CUSTOMS, New York.

WM. P. MALBURN,
Assistant Secretary.

(T. D. 35571.)

Drawback on blended flour.

Drawback on blended flour produced by A. P. Youngblood (Inc.), of New York, N. Y., by the use of imported flour in combination with domestic flour.

TREASURY DEPARTMENT, July 8, 1915.

SIR: Drawback is hereby allowed under paragraph O of section 4 of the tariff act of October 3, 1913, and the drawback regulations (T. D. 31695 of June 16, 1911), on blended flour produced by A. P. Youngblood (Inc.), of New York, N. Y., by the use of imported flour in combination with domestic flour.

A record shall be kept in the manner described in the sworn statement of A. P. Youngblood (Inc.), dated June 25, 1915, which will show, in the case of each lot of blended flour produced when exported with benefit of drawback, the lot number and date of production thereof, the quantity of blended flour produced, the quantity and identity of the imported flour, and the quantity of domestic flour appearing therein. An abstract from such record shall be filed with each drawback entry.

The allowance shall not exceed the quantity of imported flour appearing in the exported blended flour, as shown by the abstract from the record prescribed above.

The sworn statement of the producers, dated June 25, 1915, is transmitted herewith for filing in your office. Drawback may be allowed under these regulations on blended flour exported on or after May 7, 1915.

Respectfully,
(102510.)

COLLECTOR OF CUSTOMS, New York.

WM. P. MALBURN,

Assistant Secretary.

(T. D. 35572.)

Drawback on polished rice.

T. D. 35204 of March 11, 1915, extended to cover polished rice produced by M. J. Brandenstein & Co., of San Francisco, Cal., from imported cleaned Šiam or China rice.

TREASURY DEPARTMENT, July 8, 1915. SIR: The department's regulations of March 11, 1915 (T. D. 35204), providing for the payment of drawback on milled or cleaned rice produced by M. J. Brandenstein & Co., of San Francisco, Cal., from imported brown or uncleaned rice are extended to cover polished rice produced by M. J. Brandenstein & Co. from imported cleaned Siam or China rice.

The sworn statement of the manufacturers, dated June 23, 1915, is transmitted herewith for filing in your office.

Respectfully,
(103278.)

WM. P. MALBURN,
Assistant Secretary.

COLLECTOR OF CUSTOMS, San Francisco, Cal.

(T. D. 35573.)

Round rattan core or reeds from China.

Round rattan core or reeds from China measuring less than 7 millimeters in diameter dutiable at the rate of 10 per cent ad valorem under the provision of paragraph 173, tariff act of 1913, for "chair cane or reeds wrought or manufactured from rattan or reeds."

TREASURY DEPARTMENT, July 9, 1915.

SIR: The department duly received your letter of the 10th ultimo relative to the proposed change in practice in the classification of so-called round rattan core or reeds from China measuring less than 7 millimeters in diameter.

It appears that it has been the practice to classify such merchandise as free of duty under paragraph 648 of the tariff act of October 3, 1913, following the decision of the Court of Customs Appeals in T. D. 33939. It further appears, however, that it has been ascertained on investigation that China reeds are used to considerable extent at the present time in the manufacture of chairs and furniture, taking the place of chair reeds from Germany (T. D. 35247 and T. D. 35248), the importation of which has practically stopped since the war began.

In the said decisions last mentioned the Court of Customs Appeals held that the provision for "chair reeds" in paragraph 212 of the tariff act of 1909 is more specific than the provision for "reeds, unmanufactured" of paragraph 713 of the said act.

As investigation shows that China reeds are used to a considerable extent in the manufacture of chairs and furniture, the department is of the opinion, in view of the principles laid down by the Court of Customs Appeals in T. D. 35247 and T. D. 35248, that so-called round rattan core or reeds from China, measuring less than 7 millimeters in diameter, are subject to duty at the rate of 10 per cent ad valorem under the provision of paragraph 173 of the tariff act of October 3, 1913, for "for chair cane or reeds wrought or manufactured from rattans or reeds." You will be governed accordingly on importations made 30 days after the date hereof.

Respectfully,
(99429.)

COLLECTOR OF CUSTOMS, New York.

WM. P. MALBURN,
Assistant Secretary.

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