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16, October 23, and December 3, 1902, have been heretofore transmitted.

In case of further applications, entries may be liquidated covering the exported nails, on the filing by manufacturers of sworn statements, to be verified as ordered by the collector, showing that the conditions of importation and manufacture correspond essentially with those which form the basis of these instructions.

Respectfully,
(508.)

COLLECTOR OF CUSTOMS, New York, N. Y.

(24175.)

Coal-Analysis.

H. A. TAYLOR,
Assistant Secretary.

Chemical analysis not necessary to determine the dividing line between anthracite and other coal.

TREASURY DEPARTMENT, January 21, 1903.

SIR: The Department is in receipt of your letter, dated the 13th instant, in which you ask whether you are authorized to employ a competent local chemist to make an analysis of coal in order to ascertain the percentage of fixed carbon therein.

In reply, I have to inform you that as all coals are entitled to entry without actual payment of duties under the act approved on the 15th instant, the Department deems it unnecessary to ascertain by chemical analysis the dividing line between anthracite and other classes of coal, but such coals may be classified, respectively, by an examination thereof.

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Fish, skinned and boned, are dutiable at 1 cents per pound under paragraph 261, act of 1897, even though imported in packages of less than one-half barrel capacity.

TREASURY DEPARTMENT, January 21, 1903. SIR: The Department is in receipt of a letter from the Auditor for the Treasury Department concerning your action in assessing duty on certain fish, skinned and boned, in packages of less than one-half barrel capacity, imported at your port and entered under consumption entry No. 464, July 31 last.

It appears that duty was levied on the fish in question at 30 per

cent ad valorem as fish in packages containing less than one-half barrel, not specially provided for, under paragraph 258, tariff act of July 24, 1897, and that the entry was liquidated accordingly.

The Department is of the opinion that fish, skinned and boned, or fish which have been either skinned or boned, are dutiable at 14 cents per pound under paragraph 261 of said act as "fish, skinned or boned," regardless of the size of the package containing the same. (See T. D. 23770 and T. D. 23772, dated June 3, 1902).

You will hereafter be governed accordingly.

Respectfully,
(250.)

H. A. TAYLOR,
Assistant Secretary.

COLLECTOR OF CUSTOMS, Port Townsend, Wash.

(24177.)

Drawback on sweet chocolate coating.

Department's regulation dated July 12, 1900 (T. D. 22347), establishing rate for drawback on sweet chocolate manufactured by Rockwood & Co., of New York, N. Y., extended to cover sweet chocolate coating manufactured by said company.

TREASURY DEPARTMENT, January 21, 1903.

SIR: Department regulation dated July 12, 1900 (T. D. 22347), establishing a rate for allowance of drawback on sweet chocolate manufactured by Rockwood & Co., of New York City, in the manufacture of which only imported hard refined sugar was used, is hereby extended, as far as applicable, to cover a similar manufacture by the same firm known as "sweet chocolate coating," in the manufacture of which has been used cocoa butter wholly imported, in addition to the hard refined sugar mentioned in the said regulation.

The drawback entry must show the quantity of each brand or quality of article exported, and the percentages and quantities of the imported materials herein mentioned used in the manufacture of the same, respectively. The said entry must further show, in addition to the usual averments, that the exported merchandise of the several kinds and descriptions was manufactured of materials and in the manner set forth in the manufacturers' statement and the sworn schedule attached thereto, dated December 19, 1902.

In liquidation, the percentages and quantities of hard refined sugar and cocoa butter which may be taken as bases for allowance of drawback may equal those used as declared in the drawback entry, but in no case shall the percentages exceed, for each brand or quality of article exported, those shown for the corresponding brand or quality in the manufacturers' sworn schedule herein before mentioned. Respectfully, H. A. TAYLOR, (5957 i.) Assistant Secretary.

COLLECTOR OF CUSTOMS, New York, N. Y.

(24178.)

Common carrier.

Rebonding of the Duluth, South Shore and Atlantic Railway Company as common carrier of appraised merchandise.

TREASURY DEPARTMENT, January 21, 1903.

SIR: The Department has received your letter of the 14th instant, with which was transmitted the bond, in duplicate, of the Duluth, South Shore and Atlantic Railway Company as a common carrier for the transportation of dutiable appraised merchandise, said bond 'being in lieu of that of the company named approved November 1, 1888. The bond is approved hereby, and one copy thereof inclosed, to be placed upon the files of your office.

Under its bond, the company named is authorized to transport appraised merchandise in bond between any places in the United States which have been or may be hereafter designated by law as ports of entry or delivery in suitable cars or vessels owned or controlled by said company and running over such connecting lines or routes as may be necessary to reach the port or ports of destination named in the entry and manifest in each particular case.

In all instances where other cars or vessels than those owned by said company are used they must be distinctly marked "Duluth, South Shore and Atlantic Railway Company."

You should note the fact and date of the rebonding of the company upon the copy of the bond approved, as above stated, November 1, 1888, now in your possession, and retain the same, without cancellation, to meet any liability which may have accrued thereunder. H. A. TAYLOR, Assistant Secretary.

Respectfully,

COLLECTOR OF CUSTOMS, Marquette, Mich.

(24179.)

Alaska game.

Killing of game animals by natives in Alaska for purposes other than " food and

clothing."

TREASURY DEPARTMENT, January 22, 1903.

SIR: The Department is in receipt of your letter of the 1st ultimo in regard to the restrictions to the killing of game in Alaska as imposed by the act approved June 7, 1902 (32 Stat. at Large, p. 327), and for reasons stated you recommend that bears, sea lions, and walrus be excluded from the term "game animals," mentioned in section 1 of said act, so that the natives of Alaska can take and deal in the products of such animals for purposes other than "food and clothing."

In reply, I have to state that the Department has communicated

with the Secretary of Agriculture in the matter, under whose jurisdiction the above act is chiefly administered, and he advises that the only bears given protection by the act are the "large brown bears" of Alaska, and that it is deemed desirable to retain the walrus and sea lions on the protected game list. Congress only can enlarge the provisions of the act regarding the taking of game by natives for barter and trade.

As to your suggestion that regulations be issued under the act of March 3, 1899 (30 Stat. at Large, p. 1253), allowing the killing of fur-bearing animals other than fur seals and sea otter by the Indians and other native tribes of Alaska, and that the shipment of the furs of such animals, and others already taken, be prohibited, your attention is invited to section 1 of the act of June 7, 1902, aforesaid, which provides that

Nothing in this Act shall affect any law now in force in Alaska relating to the fur seal, sea otter, or any fur-bearing animal other than bears and walrus, or prevent the killing of any game animal or bird for food or clothing by native Indians.

** *

From the above, it will be seen that the killing of any fur-bearing animal other than the common brown bear, fur seals, and sea otter by the natives, for barter and trade, would be a violation of the act. In this connection, your attention is invited to the provisions of the acts of April 6, 1894 (28 Stat. at Large, p. 52), and December 29, 1897 (30 Stat. at Large, p. 226).

You will be governed accordingly, so far as you are concerned, in the administration of the act of June 7, 1902.

Respectfully,
(4018 l.)

COLLECTOR OF CUSTOMS, Sitka, Alaska.

(24180.)

H. A. TAYLOR,

Assistant Secretary.

Drawback on hypophosphite of lime, etc.

Drawback on hypophosphite of lime, soda, potash, manganese, ammonium, and iron manufactured by the Mallinckrodt Chemical Works, of St. Louis, Mo., with use of imported phosphorus.

TREASURY DEPARTMENT, January 23, 1903. SIR: On the exportation of hypophosphite of lime manufactured by the Mallinckrodt Chemical Works, of St. Louis, Mo., in the manufacture of which no other than imported phosphorus has been used, combined with certain domestic ingredients; also, of other hypophosphites hereinafter named, produced from the hypophosphite of lime by processes of conversion, a drawback will be allowed equal in amount to the duty paid on the imported material used, less the legal deduction of 1 per cent.

The preliminary entry must show the marks and numbers of the shipping påckages and the actual net weight of each kind of hypophosphite contained in each package and in the entire shipment. As ordered by the collector, a sworn copy of the export invoice may be attached to and form a part of the said entry.

The drawback entry must show the net weight of each kind of hypophosphite exported, and the weight of phosphorus in condition as imported used in the manufacture. The said entry must further show, in addition to the usual averments, that the merchandise exported of the several kinds was manufactured of materials and in the manner set forth in the manufacturer's sworn statement dated November 21, 1902.

In liquidation, the rate of drawback which may be allowed on each 100 pounds of the several kinds of hypophosphites exported, and the corresponding charges on the record of importation, shall be as shown in the following schedule:

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Samples may be taken or sworn samples furnished, as ordered by the collector, for required determinations.

Department regulation dated November 21, 1901 (T. D. 23369), is hereby rescinded.

Respectfully,
(7722 k.)

SURVEYOR OF CUSTOMS, St. Louis, Mo.

(24181.)
Fees.

H. A. TAYLOR,

Assistant Secretary.

Vessels with bituminous coal from foreign countries must pay surveyor's fee of $3.

TREASURY DEPARTMENT, January 23, 1903.

SIR: This Department is in receipt of your letter dated the 21st instant, inquiring whether on entry of a vessel laden entirely with bituminous coal you shall collect the fee required to be paid for entry of a vessel laden with dutiable cargo.

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