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shown by the sworn statement of the manufacturer, dated June 30, 1913, which is transmitted herewith for filing in your office.

Respectfully,
(99111.)

COLLECTOR OF CUSTOMS, St. Paul, Minn.

(T. D. 33627.)

Drawback on shoes.

JAMES F. CURTIS,
Assistant Secretary.

Drawback on shoes manufactured by the J. & T. Cousins Co., of Brooklyn, N. Y., with the use of imported cloth.

TREASURY DEPARTMENT, July 16, 1913. SIR: Drawback is hereby allowed under section 35 of the tariff act of August 5, 1909, and the regulations promulgated thereunder (T. D. 31695 of June 16, 1911), on ladies' shoes manufactured by the J. & T. Cousins Co., of Brooklyn, N. Y., with the use of imported cloth. A manufacturing record shall be kept, which shall show, in addition to the usual data, the character, number of linear yards, and width of the cloth used in the manufacture of each lot of shoes for exportation with benefit of drawback, the number of pairs of each style of shoes produced, the quantity of cloth appearing therein, the quantity of waste, value of the waste, and the value of the imported material used. A sworn abstract from such manufacturing record shall be filed with each drawback entry and such abstract shall be verified whenever in the discretion of the collector such action is deemed desirable.

The allowance shall not exceed the quantity of imported cloth used in the manufacture of the exported shoes, as shown by the abstract from the manufacturing record, the allowance to be reduced according to the quantity of the imported material which will be replaced by the value of the waste.

The sworn statement of the manufacturer, dated July 1, 1913, is transmitted herewith for filing in your office.

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T. D. 31980 of October 30, 1911, extended to provide for the payment of drawback on rubber cloths when manufactured for the account of the L. J. Mutty Co., of Boston, Mass., by various manufacturing concerns.

TREASURY DEPARTMENT, July 16, 1913. SIR: The department's regulations of October 30, 1911 (T. D. 31980), providing for the payment of drawback on rubber cloths manufactured by the L. J. Mutty Co., of Boston, Mass., with the use of imported cotton, silk, woolen, and mohair cloths, are hereby

extended to cover rubber cloths when manufactured for the account of the L. J. Mutty Co. from the same imported materials by the Forsyth Dyeing Co., of New Haven, Conn.; the Pond Lily Co., of New Haven, Conn.; the Great Falls Bleachery & Dye Works, of Somersworth, N. H.; the Dempsey Bleachery & Dye Works, of Pawtucket, R. I.; the Stowe & Woodward Co., of Campello, Mass., also of Newton Upper Falls, Mass.; the Archer Rubber Co., of Milford, Mass.; the Plymouth Rubber Co., of Canton, Mass.; and the Goodyear India Rubber Glove Co., of Naugatuck, Conn.

The sworn statements of the above-named manufacturers and the sworn statement of the L. J. Mutty Co., dated October 16, 1911, are transmitted herewith for filing in your office.

Drawback may be allowed under these regulations on all shipments exported under T. D. 31980.

Respectfully,
(86760.)

COLLECTOR OF CUSTOMS, Boston, Mass.

(T. D. 33629.)

JAMES F. CURTIS,

Assistant Secretary.

Drawback on medicinal preparations.

Drawback on Alvatunder manufactured by the Hisey Dental Manufacturing Co., of St. Louis, Mo., with the use of imported cocaine.

TREASURY DEPARTMENT, July 16, 1913.

SIR: Drawback is hereby allowed under section 25 of the tariff act of August 5, 1909, and the regulations promulgated thereunder (T. D. 31695 of June 16, 1911), on the medicinal preparation known as "Alvatunder," manufactured by the Hisey Dental Manufacturing Co., of St. Louis, with the use of imported cocaine.

The allowance shall not exceed the quantity of imported cocaine used in the manufacture of the exported preparation, as shown by the sworn statement of the manufacturer, dated July 7, 1913, which is transmitted herewith for filing in your office.

Respectfully,
(97647.)

COLLECTOR OF CUSTOMS, St. Louis, Mo.

(T. D. 33630.)

JAMES F. CURTIS,

Assistant Secretary.

Drawback on galvanized sheets and plates.

Drawback on galvanized plain and corrugated sheets and plates.-T. D. 32657 of June 27, 1912, amended to provide for the liquidation of entries on the basis of the spelter practice during the period in which the exported sheets and plates were manufactured, as shown by a semiannual sworn statement to be filed as soon as practicable after the first day of January and the first day of July.

TREASURY DEPARTMENT, July 16, 1913. SIR: The department's regulations of June 27, 1912 (T. D. 32667), providing for the payment of drawback on galvanized plain and cor

rugated sheets and plates, manufactured by the American Sheet & Tin Plate Co., of Pittsburgh, Pa., are hereby amended to provide that a semiannual sworn statement shall be filed by the manufacturer as soon as practicable after the first day of January and July of each year, covering the spelter practice of the previous six months, which statements shall show the quantity of spelter used per ton of galvanized sheets produced, the value of the spelter used, and the value of the waste products.

Liquidation of entries shall be suspended pending the verification by the special agent of such semiannual statements and the allowance shall not exceed the quantity of spelter used in galvanizing sheets and plates during the period the exported sheets and plates were manufactured, as shown by the semiannual statements, the allowance to be reduced according to the number of pounds of spelter which will be replaced by the value of the waste products. Entries now on file covering exportations of sheets and plates manufactured during the year 1912 shall be liquidated on the basis of the spelter practice during that period, as shown by the sworn statement of the manufacturers, dated February 21, 1913, now on file in your office, and entries covering sheets and plates manufactured during the period between January 1 and July 1, 1913, shall be liquidated on the basis of the spelter practice during that period, as shown by a semiannual sworn statement, which shall be filed and verified as soon hereafter as practicable.

Respectfully,
(40618.)

JAMES F. CURTIS,
Assistant Secretary.

COLLECTOR OF CUSTOMS, Philadelphia, Pa.

(T. D. 33631.)

Common carrier.

Authorizing discontinuance of common-carrier bond of Thomas M. Nicholson for transportation of dutiable salt.

TREASURY DEPARTMENT, July 17, 1913. SIR: In view of the statements contained in your letter of the 14th instant, the discontinuance of the bonded route of Thomas M. Nicholson for the transportation of dutiable salt, which bond was approved November 3, 1906, is hereby authorized.

You should note the fact and date of the discontinuance of the route upon the copy of the bond above referred to now on file in your office and retain the same without cancellation to meet any liability which may have accrued thereunder.

Respectfully,
(32682.)

COLLECTOR OF CUSTOMS, Boston, Mass.

JAMES F. CURTIS,

Assistant Secretary.

(T. D. 33632.)

Special agents' districts.

TREASURY DEPARTMENT, July 1, 1913.

To collectors and other officers of the customs:

From and after this date the districts of special agents of the customs will be as follows:

District No. 1.-The customs collection districts of Maine and New Hampshire, Massachusetts, and Rhode Island. Headquarters, Boston, Mass.

District No. 2.-The customs collection districts of New York and Connecticut. Headquarters, New York City.

District No. 3.-The customs collection districts of Eastern Vermont, Western Vermont, and St. Lawrence. Headquarters, Burlington, Vt.

District No. 4.-The customs collection districts of Buffalo and Rochester. Headquarters, Buffalo, N. Y.

District No. 5.-The customs collection districts of Philadelphia and Pittsburgh. Headquarters, Philadelphia, Pa.

District No. 6.-The customs collection districts of Maryland and Virginia. Headquarters, Baltimore, Md.

District No. 7.-The customs collection districts of North Carolina, South Carolina, and Georgia. Headquarters, Savannah, Ga.

District No. 8.-The customs collection district of Florida. Headquarters, Tampa, Fla.

District No. 9.-The customs collection districts of New Orleans and Mobile. Headquarters, New Orleans, La.

District No. 10.-The customs collection districts of Sabine, Galveston, Laredo, and Eagle Pass. Headquarters, Galveston, Tex.

District No. 11.-The customs collection districts of El Paso and Arizona. Headquarters, El Paso, Tex.

District No. 12.-The customs collection districts of Indiana, Kentucky, and Tennessee. Headquarters, Louisville, Ky.

District No. 13.-The customs collection districts of St. Louis, Iowa, and that portion of the customs district of Omaha included in the State of Nebraska. Headquarters, St. Louis, Mo.

District No. 14.-The customs collection district of Michigan. Headquarters, Detroit, Mich.

District No. 15.-The customs collection districts of Chicago and Wisconsin. Headquarters, Chicago, Ill.

District No. 16.-The customs collection districts of Minnesota, Dakota, and Duluth and Superior. Headquarters, St. Paul, Minn. District No. 17.-The customs collection districts of San Francisco, Southern California, and Hawaii. Headquarters, San Francisco, Cal.

District No. 18.-The customs collection districts of Washington, Oregon, and Alaska. Headquarters, Seattle, Wash.

District No. 19.-The customs collection district of Ohio. Headquarters, Cleveland, Ohio.

District No. 20.-The customs collection districts of Colorado, Utah and Nevada, Montana and Idaho, and that portion of the district of Omaha included in the State of Wyoming. Headquarters, Denver, Colo. W. G. MCADOO, Secretary.

(T. D. 33633.)
Matches.

Safety matches, colored or uncolored or with varicolored stems, dutiable under paragraph 436, tariff act of 1909, at the rate of 6 cents per gross boxes or three-fourths of 1 cent per 1,000, depending upon whether they are imported in boxes or otherwise than in boxes.

TREASURY DEPARTMENT, July 17, 1913.

SIR: I have to acknowledge the receipt of your letter of the 7th instant, relative to the classification of matches, colored or uncolored or with varicolored stems, imported in boxes containing not more than 100 matches each.

The United States Court of Customs Appeals in T. D. 33311 held that certain matches consisting of thin flat sticks colored red and tipped with some ignitible composition colored yellow, the sticks being pasted to paper folders, were not properly dutiable as fancy matches under paragraph 436 of the tariff act, and the board in a decision dated May 31, 1913, Abstract 32588 (T. D. 33511), cited and followed the court's decision in the classification of matches with colored heads and stems imported in boxes as well as similar matches imported otherwise than in boxes.

Following the decision cited, the department concurs in the opinion expressed by you that safety matches, colored or uncolored or with varicolored stems, are properly dutiable under paragraph 436 at the rate of 6 cents per gross of 144 boxes when containing not more than 100 matches per box, and at the rate of three-fourths of 1 cent per 1,000 when pasted to paper folders or imported otherwise than in boxes containing not more than 100 matches each. You will be governed accordingly.

Respectfully,
(69010.)

JAMES F. CURTIS,
Assistant Secretary.

COLLECTOR OF CUSTOMS, Philadelphia, Pa.

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