The importers introduced no evidence in support of their protest, and the board expressly found that the importation was malt extract of the description reported by the collector. Inasmuch, however, as the condensed malt was put up in drums, and not in casks, bottles, or jugs, the board held that it was not covered by paragraph 309, but was dutiable as a nonenumerated manufactured article under the provisions of paragraph 480. The importers' protest was accordingly sustained and the Government appealed. The appeal was submitted without argument and on the brief of the Government. Paragraph 309, as we read it, imposes a duty of 45 per cent ad valorem not on malt extract, solid or condensed, put up in "casks," "bottles," or "jugs," but on that article without regard to coverings and in whatever form it may be packed for shipment. It may be that the duty of 23 cents per gallon is limited to malt extract in casks, and that the duty of 45 cents per gallon is confined to malt extract in bottles or jugs. As no such limitation, however, is prescribed by the paragraph for solid or condensed malt, we must assume that Congress laid the duty therein provided for that article without regard to the manner in which it was put up, and that therefore it was subject to a duty of 45 per cent ad valorem, the rate assessed by the collector. The decision of the Board of General Appraisers is reversed. 1. WAX. (T. D. 33921.) Manufactures of wax. UNITED STATES v. COCCARO et al. (No. 1220). "Wax" is not restricted in its meaning by lexicographers, by the courts, or by Congress to substances of animal origin only, but they have included under that name all substances of kindred nature derived from mineral or vegetable sources. 2. PARAFFIN TAPERS. The paraffin in these articles is wax, and this constitutes their value in chief. They come within paragraph 462 as manufactures of wax, a more specific designation than "articles in part of metal." United States Court of Customs Appeals, November 18, 1913. APPEAL from Board of United States General Appraisers, Abstract 32618 (T. D. 33511). [Modified.] William L. Wemple, Assistant Attorney General (Charles D. Lawrence, special attorney, of counsel; Leland N. Wood, special attorney, on the brief), for the United States. Brown & Gerry for appellees. Before MONTGOMERY, SMITH, BARBER, DE VRIES, and MARTIN, Judges. MONTGOMERY, Presiding Judge, delivered the opinion of the court: This appeal involves two separate importations by different importers. Both importations were assessed for duty at the rate of 35 per cent ad valorem under the provision for tapers in paragraph 436 of the act of 1909. In each case protests were filed claiming alternately that the applicable rate of duty was 25 per cent ad valorem under the provisions of paragraph 462 for manufactures wholly or in chief value of wax or at 20 per cent ad valorem as unenumerated manufactured articles under paragraph 480. The board held that the merchandise was properly subject to duty at 20 per cent under paragraph 480. In this court the issue is narrowed in each case. The appellant does not contend that the collector's classification was correct. On the other hand, the importer concedes that in the protest of Massce & Co., No. 621644, the contention of the Government that the goods were properly dutiable at 25 per cent ad valorem as manufactures of wax under paragraph 462 should be allowed. But the Government contends that in case No. 622923 the articles are dutiable as manufactures in part of metal, on the authority of United States v. Park & Tilford (3 Ct. Cust. Appls., 350; T. D. 32907). That case dealt with articles having some resemblance to those here is question. They were short, thick tapers, commercially known as night lights, composed of cotton wick and paraffin, each taper having a metal plate covering the bottom of the wick and being incased in a paper cup. So far as the report of the case shows, there was no claim in that case made by the importer that the articles in question were manufactures of wax, but the contention of the importer was rested upon the claim that the article was a nonenumerated manufactured article. Neither counsel nor the court appear to have had their attention drawn to the provision for manufactures of wax, so that the case is not an authority against a contention now here made by the importers and involved in their protest that the articles in question are manufactures wholly or in chief value of wax and dutiable under paragraph 462 at 25 per cent. The record contains no oral testimony as to the value, but it is assumed by counsel for the importers that the article is in fact in chief value of paraffin, and an inspection of the article shows all the other ingredients to be relatively so unimportant that the necessity of calling witnesses to establish the fact that paraffin is of chief value is not apparent. It is almost the only substance. It is true there is a wick running through this material and a very small tin support covering a portion of the bottom, but it is clearly in chief value of paraffin. Is paraffin wax in the tariff sense? The contention of the Government, in discussing the case of Massce & Co., is that paraffin is wax, as paraffin was there involved, and counsel cites the Standard Dictionary, under the head of "paraffin," as follows: A colorless, odorless, translucent, waxy, solid mixture of hydrocarbons derived from methane, rich in carbons, and indifferent to most reagents. It is stated that the variety (of mineral wax) obtained in Gallicia yields from 36 to 50 per cent paraffin. And also the word "wax," as follows: Originally a fatty solid substance of animal origin, especially that secreted by bees; now, by extension, any one of various similar substances of animal, mineral, or vegetable origin * Compounds, etc. * *. Paraffin wax, same as paraffin. And the Oxford Dictionary: Paraffin. 4. Paraffin wax, solid paraffin, as distinct from paraffin oil. We also find, by reference to a work on "Oils, Fats, Waxes, and Their Manufactured Products," by Wright and Mitchell, page 5, a reference to mineral waxes, including paraffin wax, ozokerite, and similar substances, employed as candle materials. In the case of United States v. Morningstar (168 Fed., 541) the Circuit Court of Appeals of the Second Circuit, in dealing with an importation known as carnauba wax substitute, it was said: The Government's chemist admits that although the so-called mineral waxes are not regarded as waxes in the chemical sense, paraffin belongs to that group. Evidently Congress used the words "mineral wax" in their popular sense, otherwise they would cover nothing. The article in question is compounded of carnauba wax and paraffin, and when completed is to all appearance a waxy substance, used for the same purpose as are other waxes, and containing no animal wax. And it was held free as wax under the provision of the then tariff law for "wax, vegetable or mineral." The same provision of the free list was continued in the act of 1909, paragraph 707. So that it is apparent that in the sense in which Congress used the term "wax" a mineral wax is included, if paraffin be treated as a mineral wax. It appears, therefore, that not only lexicographers but the courts and Congress as well have departed from the original restricted use of the word "wax" as a substance of animal origin only, and have included thereunder all substances of kindred nature which are derived from mineral or vegetable sources. We think the contention should be allowed that this substance is a wax, and this being so, we see no escape from the contention of the appellees' counsel that the opinion of the board should be modified only to the extent of directing reliquidation in both cases under paragraph 462 of the importations in question as manufactures of wax, which is more specific than the provision for articles in part of metal. The decision will be so modified. (T. D. 33922.) Drawback on currants and raisins. Drawback on cleaned currants and raisins produced by Habicht, Braun & Co., of New York, N. Y., from raisins and currants imported in bulk. TREASURY DEPARTMENT, November 24, 1913. 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 cleaned currants and cleaned raisins produced by Habicht, Braun & Co., of New York, N. Y., from currants and raisins imported in bulk. If allowance is to be claimed for waste in the cleaning, the manufacturing record must show, in addition to the usual data, the lot number and date of treatment of each lot of raisins and currants cleaned, the net weight thereof before cleaning, and the net weight of the cleaned raisins and currants obtained. A sworn statement from such manufacturing record shall be filed with each drawback entry. The allowance shall not exceed the quantities of raisins appearing in the exported packages, as shown by the sworn statement of Habicht, Braun & Co., dated September 22, 1913, transmitted herewith, with an addition to compensate for such waste as was incurred in cleaning, as shown by the sworn abstract from the manufacturing record, where such abstract is furnished. Respectfully, COLLECTOR OF CUSTOMS, New York. CHARLES S. HAMLIN, (T. D. 33923.) Liquidation of packed package and mail importation entries. Formal liquidation of entries for packed package and mail importations is required, the proper stamp of liquidation, with the date, to be placed upon the entry, and notice of liquidation posted in same manner as for other entries. TREASURY DEPARTMENT, November 25, 1913. SIR: The department is in receipt of your letter of the 15th instant relative to the liquidation of informal entries for packed package and mail importations. It appears that it has not been the practice to make a formal liquidation of these entries, but merely to verify the rates and computation of the duties, which is, in fact, a liquidation, but that no stamp of liquidation is made upon the entry or notice posted. The department is of the opinion that a formal liquidation of these entries should be made, the proper stamp of liquidation, with the date, placed upon the entry, and notice of such liquidation posted in the same manner as for other entries. This liquidation will then fix definitely the time within which protest may be made. Amending article 1467 of the Customs Regulations of 1908. TREASURY DEPARTMENT, November 26, 1913. To collectors of customs and others concerned: Article 1467 of the Customs Regulations of 1908, in regard to seizure, weighing, etc., is hereby amended to read as follows: They will seize all goods imported or removed in violation of law, and will not permit any goods to be removed from the landing places thereof until they have been weighed, gauged, measured, or the proof ascertained, if so ordered, and will require persons charged with the unlading of goods to separate, assort, and arrange the goods on the wharves for the convenience of customs weighers, gaugers, measurers, and markers. No expense for the unlading, trucking, sorting, or arranging of goods for the convenient weighing, gauging, measuring, or marking thereof will be borne by the Government, and when weighing or measuring is done concurrently with the unlading, or while the merchandise is being trucked from the vessel's side to the importer's premises, no part of the trucking or other labor incident to the unlading and handling of the merchandise, except that of the actual weighing, will be borne by the Government. W. G. McADOO, Secretary. (T. D. 33925.) Crushed stone. Crushed stone dutiable at 15 per cent ad valorem under paragraph 385, act of 1913. TREASURY DEPARTMENT, November 28, 1913. SIR: In a letter dated August 15, 1912, the department advised you that crushed limestone, which was to be used as flux in blast furnaces work, was entitled to free entry as a crude mineral substance under paragraph 626 of the tariff act of August 5, 1909, in harmony with its decision of September 29, 1911 (T. D. 31891). The Board of United States General Appraisers, however, in a later decision, April 7, 1913, Abstract 31949 (T. D. 33338), held that certain crushed flint was properly dutiable as a nonenumerated manu |