32768, of August 22, 1912, is hereby revised so as to read as follows, and as so revised will take effect immediately:

(1) It appears that under the German import certificate ordinance of March 1, 1906, and amendments thereto, it is the practice of the German Government to issue what are designated as "import certificates" on the exportation of rye, various kinds of wheat, barley, oats, buckwheat, beans, pease, lentils, rapeseed and coleseed, and manufactures thereof, such as flour (both wheat and rye), split pease, barley malt, and oils produced from th oilseeds. These certificates are issued upon the exportation of articles of the character mentioned which are wholly of German growth or production. Such "import certificates" have a commercial value and their issuance to the exporters of such articles of German growth, production, or manufacture therefore constitutes a bounty within the meaning of paragraph E, section 4, of the tariff act of October 3,

1913.

(2) It further appears that such import certificates are issued on the exportation of the several classes of wheat flour in the following amounts for each 100 kilograms:

Class 1, 8.25 marks, which equals the import duty on 150 kilograms of wheat. Class 2, 6.46 marks, which equals the import duty on 117.5 kilograms of wheat. Class 3, 5.50 marks, which equals the import duty on 100 kilograms of wheat. Class 4, 7.46 marks, which equals the import duty on 135.71 kilograms of wheat. Class 5, 7.35 marks, which equals the import duty on 133.33 kilograms of wheat.

(3) On split pease a certificate is issued for 1 50 marks for each 75 kilograms of split pease exported, or, for whatever the percentage of yield may be. That is, if it is estimated that the yield is 75 per cent, the exportation of that quantity will entitle the exporter to a certificate equal to the import duty on 100 kilograms of crude pease.

(4) On crude or unmanufactured pease a certificate is issued for 1.50 marks for each 100 kilograms of such pease exported.

(5) The minimum quantity of raw material for which an import certificate is granted by the German Government is 500 kilograms.

(6) Officers of the customs are therefore hereby directed to assess additional duties at the rates herein before prescribed on wheat flour, split pease, and crude or unmanufactured pease of the growth, production, or manufacture of Germany, whether such products be imported directly or indirectly from that country.

(7) Unless it shall affirmatively appear that the merchandise was imported into Germany or manufactured from materials imported into Germany, it will be considered as of German growth and the full amount of the German import certificate will be considered as the net bounty, and additional duty collected accordingly. In case an article of the class herein referred to is dutiable under the tariff act of October 3, 1913, and is one upon which the amount of the bounty

is not expressly stated in this regulation, collectors will suspend liquidation of the entry and report all the facts to the department for the ascertainment and declaration of the net amount of bounty, as required in paragraph E, section 4, of the said tariff act.

(8) It further appears that under the German laws and regulations dry pease imported into that country may be manufactured under sections 162 and 165 of the German tariff and exported without the payment of duty, and that on the exportation of articles of the character above described, which have been imported into Germany, or upon the exportation of articles manufactured therefrom, the duties paid upon importation are remitted by the issuance of import certificates of the character above described.

(9) The department is of the opinion that the issuance of such certificates upon the exportation of such articles imported into Germany, or of articles manufactured from such imported materials, being a drawback of the duties paid, does not constitute a bounty within the meaning of said paragraph E, and additional duties will not, therefore, be assessed thereon under said paragraph.

(10) The Secretary of State has been requested to instruct the various consular officers to require statements of the origin of articles of the character above described to be included in the declarations indorsed on the consular invoices therefor, together with a statement of the exact amount of any import certificate that has been or will be issued by the German Government upon the exportation of such articles, if wholly of German growth or production, and to verify, so far as practicable, such declarations in the consular certificate on such invoices.

(79855.)

(T. D. 33954.)

W. G. McADOo, Secretary.

Drawback on automobiles.

Drawback on automobiles manufactured by the Studebaker Corporation, of Detroit, Mich., with the use of self-starting devices manufactured for their account by the Wagner Electric Manufacturing Co., of St. Louis, Mo., with the use of imported ball bearings, and on such self-starting devices when exported separately or in combination with motor assemblies.

TREASURY DEPARTMENT, December 6, 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 automobiles designated as models 4 and 6, manufactured by the Studebaker Corporation, of Detroit, Mich., with the use of self-starting devices manufactured for their account by the Wagner Electric Manufacturing Co., of St. Louis,

Mo., with the use of imported ball bearings, and on such self-starting devices when exported separately or in combination with motor assemblies.

The allowance shall not exceed the number of imported ball bearings appearing in the self-starting devices exported, as shown by the sworn statement of the manufacturer thereof, and the sworn statements of the Studebaker Corporation, dated November 6 and 10, respectively, which are transmitted herewith for filing in your office. Respectfully, CHARLES S. HAMLIN, (98962.) Assistant Secretary.

COLLECTOR OF CUSTOMS, Detroit, Mich.

(T. D. 33955.)

Drawback on pianos and piano players.

Drawback on pianos and piano players manufactured by J. & C. Fischer, of New York, N. Y.. with the use of piano hammers manufactured for their account by Strauch Bros., of New York, N. Y., with the use of imported hammer felt.

TREASURY DEPARTMENT, December 6, 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 pianos and player pianos manufactured by J. & C. Fischer, of New York, N. Y., with the use of piano hammers manufactured for their account by Strauch Bros., of New York, N. Y., with the use of imported hammer felt.

A manufacturing record shall be kept by Strauch Bros., which will show, in addition to the usual data, the lot number and date of manufacture of each lot of piano hammers manufactured for the account of J. & C. Fischer, the dimensions, weight, and value of the sheets of imported hammer felt used, the number of sets of piano hammers produced, the quantity of waste and the open-market value of such waste. A record shall be kept by J. & C. Fischer, which will identify the set of piano hammers appearing in each piano or piano player manufactured for exportation with benefit of drawback, with the lot number in which it was embraced. Sworn abstracts from such manufacturing records shall be filed with each drawback entry.

The allowance shall not exceed the quantity of imported felt used in the manufacture of the sets of piano hammers appearing in the exported pianos or piano players as shown by the abstracts from the manufacturing records prescribed above, the allowance to be reduced according to the quantity of imported material which would be replaced by the value of the waste.

The sworn statements of J. & C. Fischer and Strauch Bros., dated November 20 and 24, 1913, respectively, are transmitted herewith for filing in your office.

Only one protest fee is required on each entry under paragraph M. A protest fee should be deposited for each protest against the payment of a fee. Each pay ment of a fee to be considered a separate payment. Pending determination by the Board of General Appraisers, a number of claims may be included in one protest.

TREASURY DEPARTMENT, December 8, 1913. SIR: The department is in receipt of your letter of the 5th ultimo, submitting a protest filed in the name of the H. B. Claflin Co., on November 1, against the liquidation of entry No. 196121.

The protest consists of three different papers or documents joined together with a pin, each involving a distinct issue and separately signed. They are, however, directed against the same liquidation, and are claimed to be but one expression of dissatisfaction with the decision of the collector.

The department, in its decision of October 27, 1913 (T. D. 33817), held that the decision of a collector against which protest may be made under paragraph M of the existing tariff act is the liquidation of an entry, and that an expression of dissatisfaction with such liquidation constitutes the protest, whether that protest be included in one document or paper or not.

The number of claims or different objections that may be included in one protest is a question of pleading to be determined by the Board of United States General Appraisers.

The department is therefore of the opinion that, pending a determination of the matter by the Board of United States General Appraisers and the court, the several papers filed should be considered as one protest and but one fee charged, and that upon payment of such fee all of the several claims or papers expressing dissatisfaction with the liquidation of one entry should be forwarded to the board.

Answering your inquiries seriatum: First, papers pinned together, expressing dissatisfaction with one liquidation, should be received as one protest; second, if payment be made on one protest, no additional fee should be charged for subsequent protests lodged by the same or other attorneys against the same liquidation; third, but one

fee should be exacted upon one entry or liquidation; fourth, in case a protest is filed against the payment of a fee, each fee should be considered one payment and a protest fee of $1 required on each fee protested against.

In the case cited by you, where a protest covered four entries, and $4 was paid as fees, and a protest filed against the exaction of these fees, four protests should be required and four additional fees collected. CHARLES S. HAMLIN,

Respectfully,
(89128.)

COLLECTOR OF CUSTOMS, New York.

(T. D. 33957.)

Assistant Secretary.

Drawback on smoking tobacco.

Drawback on smoking tobacco manufactured by the Turko-American Tobacco Co., of New York, N. Y., with the use of imported Turkish tobacco.

TREASURY DEPARTMENT, December 8, 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 smoking tobacco manufactured by the Turko-American Tobacco Co., of New York, N. Y., with the use of imported Turkish tobacco in combination with domestic tobacco. The process of producing smoking tobacco consists of mixing the imported and domestic tobacco and cutting the mixed tobacco into thin layers suitable for smoking purposes.

A manufacturing record shall be kept which shall show, in addition to the usual data, the lot, number, and date of manufacture of each lot of smoking tobacco manufactured for exportation with benefit of drawback, the customs-house weight, and value of the imported tobacco and the weight of the domestic tobacco after stemming used, the quantity of moisture added, the quantity of smoking tobacco produced, and the quantity and value of the waste incurred. A sworn abstract of such manufacturing record shall be filed with each drawback entry.

The quantity of imported Turkish tobacco which may be taken as a basis for estimating the drawback may equal the quantity used in the manufacture of the exported smoking tobacco, as shown by the abstract from the manufacturing record, the allowance to be reduced according to the quantity of the imported tobacco which will be replaced by the value of the waste.

The sworn statement of the manufacturer, dated November 13, 1913, is transmitted herewith for filing in your office.

Respectfully,

(44166.)

COLLECTOR OF CUSTOMS, New York.

CHARLES S. HAMLIN,

Assistant Secretary.