Drawback-Continued. Collector's assessment presumptively correct: Where the collector of customs assesses a duty equal to drawback which he supposes was allowed on the exportation of certain American manufactures reimported from abroad, the onus is on the importer to prove the contrary, although such proof involves a negative. In proving such negative the importer will satisfy the requirements of law by producing just enough evidence to counterbalance evidence against him. (T. D. 29982-G. A. 6929; Sept. 1, 1909.) Evidence necessary to rebut assessment: Where the collector of customs assesses duty on American manufactures exported and returned to this country, and of the kind described in paragraph 483, tariff act of 1897, and this assessment is equal to the amount of drawback allowed by law on the exportation of the articles, the burden is cast on the importer to offer satisfactory evidence that such drawback was never actually paid either to the manufacturer, the producer, exporter or agent of such parties, who are authorized to receive it under existing laws or Treasury regulations. (T. D. 29544-G. A. 6866; Feb. 8, 1909.) Exportation prior to rate Under article 1203, Customs Regulations of 1908, drawback is not allowable on exportations made prior to the establishment of a rate. (T. D. 29478; Jan. 16, 1909.) Interpretation placed upon article 1115, Customs Regulations of 1908, relative to exportation of merchandise from customs custody with benefit of drawback: While merchandise remains upon the wharf by permission of the collector, it is considered to be in the custody of the inspector. This must be construed, however, as meaning that it remains in such custody only until the permit shall have been accepted by the officer in charge, and there is nothing further to be done by him in the way of measuring, weighing, gauging, etc. (T. D. 6488; July 24, 1884). (T. D. 29640; Mar. 22, 1909.) Jurisdiction of the Secretary of the Treasury— The jurisdiction to allow or refuse drawbacks is vested in the Secretary of the Treasury, and it would seem incongruous to vest in another tribunal the decision of questions relating to the charges connected with the exportation of drawback goods, which in effect result in a reduction of the allowance of drawback. (T. D. 34872; Oct. 29, 1914.) Manufacture "Manufacture" implies change; but not every change is manufacture, though the result of treatment, labor, and manipulation. Something more is necessary. There must be a transformation; a new and different article must emerge, having a distinctive name, character, and use. And a cork which has been put through elaborate cleansing, antiseptic, and other improving processes, but which still remains a cork, is not "manufactured" within the meaning of section 30, tariff act of 1897. (T. D. 28778; Feb. 19, 1908.) Merchandise exported under transportation and exportation entries— Instructions relative to cording and sealing at interior ports and issuance of certificates of exportation at frontier or seaboard ports. (T. D. 30517; Apr. 9, 1910.) Merchandise exported without inspection No allowance can be made where the merchandise is exported without inspection unless notice of intent has been filed in accordance with article 4 of the regula tion of June 16, 1911 (T. D. 31695). (T. D. 32023; Nov. 21, 1911.) Regulations Articles manufactured in the United States from imported materials for exportation and toilet and medicinal preparations manufactured from domestic taxpaid alcohol, under section 25, tariff act of August 5,1909. (T. D. 31695; June 16, 1911.) Amended to provide for additional data. (T. D. 33703; Aug. 20, 1913.) Drawback-Continued. Regulations-Continued. Amendment of: Time for completing drawback claims and for return of notices of intent by inspecting officers, extended. (T. D. 33231; Feb. 27, 1913.) Reports on applications Promptness enjoined in rendering reports on applications for drawback. (T. D. 29680; Apr. 9, 1909.) Revocation of Various Treasury decisions providing for the payment of drawback on articles manufactured with the use of imported materials revoked. (T. D. 35161; Feb. 24, 1915.) Shipments to Isthmian Canal Commission Report to be made to department of the filing of any entries for drawback on materials shipped to the Isthmian Canal Commission at Colon or Panama or at any point in the Canal Zone. (T. D. 31091; Dec. 6, 1910.) Suspension of— The suspension of a drawback rate by T. D. 35162 of February 24, 1915, does not act as a suspension of later decisions extending the suspended rate to cover similar articles manufactured by other parties. (T. D. 35241; Mar. 22, 1915.) Various Treasury decisions for the payment of drawback on articles manufactured with the use of imported materials suspended. (T. D. 35162; Feb. 24, 1915.) Tariff act of 1913 Articles manufactured in the United States from imported materials for exportation, and flavoring extracts, toilet and medicinal preparations manufactured from domestic tax-paid alcohol, under Paragraph O of section 4, tariff act of 1913. (T. D. 33809; Oct. 25, 1913.) Wastage allowances No wastage allowance for loss in smelting and refining to be made in liquidating drawback entries where lead is withdrawn for consumprion from bonded smelting and refining establishments under section 24, tariff act of 1909, the only allowance to be made for wastage being the loss incurred in producing the exported article, not to exceed 1 per cent of the net weight thereof. T. D. 26144, of March 13, 1905, modified. (T. D. 30814; July 30, 1910.) The quantities specified in drawback rates are to be considered as maximum quantities and drawback is to be paid on quantities actually used, the value of waste material being taken into consideration in each instance. (T. D. 32141; Jan. 11, 1912.) Drawback on. Acetate of lead. (See Drawback on lead.) Advertising novelties, aluminum. (See Drawback on mirrors, etc.) Aeroplanes Drawback on Moisant aeroplanes manufactured by the Moisant International Aviators, of New York, N. Y., with the use of imported motors, propellers, and shock absorbers. (T. D. 34502; June 2, 1914.) "Afros" cigarettes, plain and cork tip. (See Drawback on cigarettes.) Agricultural implements— Drawback allowed on agricultural implements manufactured by Adriance, Platt & Co., of Poughkeepsie, N. Y., with the use of imported crucible section steel and open-hearth section steel. (T. D. 29900; July 10, 1909.) Agricultural machinery. (See Drawback on machinery.) Alcohol, domestic tax-paid Regulations under section 25, tariff act of August 5, 1909 (T. D. 29952; circular No. 39; Aug. 13, 1909). (See also Drawback on various articles.) Drawback on domestic tax-paid alcohol used by S. B. Leonardi & Co. in Reno's New Health and Leonardi's Blood Elixir. (T. D. 33025; Dec. 19, 1912.) Drawback on-Continued. Alcohol, rectified T. D. 31929 of October 17, 1911, denying drawback on medicinal and toilet preparations manufactured with the use of rectified alcohol, revoked, and the payment of drawback on such preparations in the future authorized, in accordance with the opinion of the Attorney General, dated March 6, 1914. (T. D. 34395; Apr. 20, 1914.) Alcohol gas stoves Drawback on Glogau alcohol gas stoves manufactured by Glogau & Co., of Chicago, Ill., with the use of imported unfinished stoves. (T. D. 31579; May 10, 1911.) Aletris Cordial Bio. (See Drawback on medicinal preparations.) Alkaloids and salts of morphine and codeine manufactured by Powers-WeightmanRosengarten Co. (See Drawback on medicinal preparations.) Alloy, aluminum Drawback on aluminum alloy manufactured by the Northern Aluminum Co., of New Kensington, Pa., with the use of imported aluminum. (T. D. 29781; May 25, 1909.) Alloys of metal. (See Drawback on metal alloy.) Almond lotion. (See Drawback on toilet preparations.) Almond paste Drawback on almond paste manufactured by the Spencer Importing Co. (Inc.), of New York, N. Y., with the use of imported shelled almonds and refined sugar produced from imported raw sugar. T. D. 22640 of November 30, 1900, revoked. (T. D. 35727; Sept. 27, 1915.) Almonds Drawback on sifted, cleaned, and graded almonds produced by Habicht, Braun & Co., of New York, N. Y., from almonds imported in bulk. (T. D. 34723; Aug. 22, 1914.) Aloxite grains or powders, wheels, sharpening stones, hones, paper, and cloth— Drawback on aloxite grains and powders, wheels, sharpening stones, hones, paper, and cloth manufactured by the Carborundum Co., of Niagara Falls, N. Y., with the use of imported crude aloxite. (T. D. 33084; Jan. 13, 1913.) Alpaca noils. (See also Drawback on Wool products.) Drawback on noils manufactured by the Farr Alpaca Co., of Holyoke, Mass., from imported alpaca. (T. D. 33186; Feb. 17, 1913.) Aluminum advertising novelties. (See Drawback on mirrors, pocket, hand, etc.) Aluminum alloy. (See Drawback on alloy, aluminum.) Aluminum articles Drawback on aluminum articles manufactured by the United States Aluminum Co., of Pittsburgh, Pa., with the use of imported aluminum in crude forms, aluminum scrap, and alloys of any kind in which aluminum is the component material of chief value. (T. D. 33499; June 4, 1913.) T. D. 33499 of June 4, 1913, extended to cover aluminum wire rods produced by the United States Aluminum Co., of Pittsburgh, Pa., from imported aluminum wire bars. (T. D. 34105; Jan. 27, 1914.) Aluminum castings Drawback on aluminum castings manufactured by the Aluminum Castings Co., of Fairfield, Conn., with the use of imported aluminum and alloys of any kind in which aluminum is the component material of chief value, imported in the form of pigs, ingots, or scrap. (T. D. 33454; May 23, 1913.) Drawback on castings manufactured by the Werra Aluminum Foundry Co., of Waukesha, Wis., with the use of imported aluminum for the account of the Continental Motor Manufacturing Co., of Detroit and Muskegon, Mich. (T. D. 35195; Mar. 9, 1915.) Drawback on-Continued. Aluminum cones and lightning arresters. (See Drawback on electrical equipment.) Aluminum, grained— Drawback on grained aluminum manufactured by the United States Aluminum Co., of Pittsburgh, Pa., with the use of imported crude aluminum. T. D. 27697 of November 10, 1906, extended. (T. D. 30817; July 22, 1910.) Aluminum, granulated— Drawback on granulated aluminum manufactured by the Goldschmidt Thermit Co., of New York City, with the use of imported aluminum. T. D. 28125 of April 30, 1907, extended. (T. D. 28944; Apr. 20, 1908.) Drawback on granulated aluminum manufactured by the United States Aluminum Co., of Pittsburgh, Pa., at its various plants from imported pig aluminum. T.D. 27697 of November 10, 1906, extended. (T. D. 31694; June 15, 1911.) Aluminum ingots Drawback on aluminum ingots manufactured by the Northern Aluminum Co. (Ltd.), of New Kensington, Pa., from imported crude aluminum. T. D. 27697 of November 10, 1906, extended. (T. D. 29941; Aug. 6, 1909.) Drawback on aluminum ingots manufactured by the United Aluminum Ingot Co., of New York, N. Y., from imported scrap, cake, and oxide aluminum and clippings from imported sheet aluminum. (T. D. 33254; Mar. 8, 1913.) Aluminum lasts Drawback on lasts manufactured by the Geo. C. Clark Metal Last Co., of Mishawaka, Ind., with the use of imported aluminum alloy. T. D. 30622 of May 20, 1910, extended. (T. D. 30857; Aug. 3, 1910.) Aluminum salt and pepper shakers Drawback on aluminum salt and pepper shakers manufactured by the Hero Manufacturing Co., of Philadelphia, Pa., from aluminum sheets which are in turn manufactured in the United States from imported pig aluminum. (T. D. 32674; June 29, 1912.) Aluminum ware Drawback on aluminum ware manufactured by the Frontier Iron Works, of Buffalo, N. Y., from imported aluminum. (T. D. 32658; June 25, 1912.) Aluminum and welding compounds— Drawback on granulated or pulverized aluminum manufactured by the Goldschmidt Thermit Co., of New York, N. Y., with the use of imported crude aluminum and on welding compounds manufactured by the said company with the use of such granulated or pulverized aluminum. T. D. 28125 of April 30, 1907, and T. D. 28924 of April 24, 1908, revoked. (T. D. 35012; Dec. 26, 1914.) Aluminum wire rods. (See Aluminum articles.) "Alvatunder." (See Drawback on medicinal preparations.) "Anethol." (See Drawback on medicinal preparations.) Annular bearings. (See Drawback on bearings.) Antifriction metal. (See Drawback on metal, Babbitt.) Antikamnia preparations. (See Drawback on medicinal preparations.) Antimony, powdered Drawback on powdered antimony manufactured by John C. Wiarda & Co., of Brooklyn, N. Y., from imported antimony regulus for the account of Winter, Son & Co. (T. D. 35309; Apr. 10, 1915.) Antiphlogistine— Drawback on antiphlogistine manufactured by the Denver Chemical Manufacturing Co., of New York City, with the use of refined glycerin produced from imported crude glycerin. (T. D. 32339; Mar. 27, 1912.) Drawback on-Continued. Aprons Drawback on aprons manufactured by the E. B. Kursheedt Apron Co., of New York, N. Y., with the use of imported laces and embroideries in combination with either imported or domestic cotton piece goods. (T. D. 34593; June 26, 1914.) Armor plate and guns Drawback on armor plate and guns manufactured by the Bethlehem Steel Co., of South Bethlehem, Pa., the armor plate with the use of imported ferrochrome, ferrochromium, and aluminum silicon manganese alloy, known as A. M. S. metal, and the guns with the use of imported silico spiegel. T. D. 29552 of February 10, 1910, extended. (T. D. 31055; Nov. 22, 1910.) Armor plate, steel ingots, blooms, etc.— Drawback allowed on armor plate manufactured from imported iron ore ferromanganese, and ferrosilicon by the open-hearth process, and steel ingots, blooms, billets, bars, rails, plates, structural material, castings, forgings, guns, gun mounts, projectiles, machinery, and armor plate manufactured from imported pig iron or scrap iron or steel and imported ferromanganese and ferrosilicon by the Bethlehem Steel Co., of South Bethlehem, Pa. T. D. 29552 of February 10, 1909, extended. (T. D. 30536; Apr. 14, 1910.) Arresters, lightning, and aluminum cones. (See Drawback on electrical equipment.) Arsenate of lead. (See Drawback on lead.) Art paste Drawback on art paste manufactured by the Dennison Manufacturing Co., of South Framingham, Mass., in part from imported dextrin. T. D. 26643 of August 5, 1905, extended. (T. D. 31563; May 8, 1911.) Artificial leather. (See Drawback on leather.) Artificial silk. (See Drawback on silk.) Artificial silk yarn. (See Drawback on yarn, artificial silk.) Artificial teeth Drawback on artificial teeth manufactured by the Dentists' Supply Co., of New York, N. Y., and York, Pa., with the use of imported platinum-covered nickel pins. (T. D. 34505; June 2, 1914.) Asbestos packing and roofing. (See Drawback on packing and roofing.) Asphalt Department's regulations of May 23, 1907 (T. D. 28194), and of April 2, 1908 (T. D. 28911), amended to provide for wastage of 39.86 per cent instead of 334 per cent. (T. D. 29186; July 29, 1908.) Drawback on asphalt and asphalt preparations manufactured by the Barber Asphalt Paving Co., of Philadelphia, Pa., with the use of imported crude asphalt. All former rates revoked. (T. D. 33155; Feb. 6, 1913.) Asphalt, refined, and asphalt products— Drawback on refined asphalt, designated as "cubanel," manufactured by the R. F. Conway Co., of Chicago, Ill., from imported crude asphalt. T. D. 23042 of May 10, 1901, extended. (T. D. 30472; Mar. 29, 1910.) Drawback on refined asphalt, designated as "cubanel," manufactured by R. F. Conway Co., of Chicago, from imported crude asphalt, when exported by the International Asphalt Co., of Chicago. T. D. 23042 of May 10, 1901, and T. D. 30472 of March 29, 1910, extended. (T. D. 30750; July 2, 1910.) Drawback on refined asphalt manufactured by the Warner-Quinlan Asphalt Co., of New York City, from imported crude land asphalt. (T. D. 30852; Aug. 1, |