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In reply, I have to state, without considering the question whether the interests of American and Canadian stock holders are identical in this case, which is not pertinent to the inquiry, that paragraph 493 of the act of October 1, 1890, exempts from duty "articles the growth, produce, and manufacture of the United States, when returned after having been exported without having been advanced in value or improved in condition by any process of manufacture or other means; * * * but proof of the identity of such articles shall be made, under general regulations to be prescribed by the Secretary of the Treasury; and if any such articles are subject to internal tax at the time of exportation, such tax shall be proved to have been paid before exportation and not refunded: Provided, That this paragraph shall not apply to any article upon which an allowance of drawback has been made, the reimportation of which is hereby prohibited, except upon payment of duties equal to the drawbacks allowed," and in case your inquiry relates to the importation at some future time of said cars such provision of law would seem to apply.

If, however, your inquiry relates to the daily or weekly passing of such cars across the Canadian frontier, the case would be governed by the principle enunciated in Synopsis 9549.

Respectfully yours,

(8544 f.)

A. B. NETTLETON,

Acting Secretary.

Messrs. OWEN, GRAY & STURGESS, No. 71 Wall St., New York.

(11631.)

Abandonment of damaged goods.

TREASURY DEPARTMENT, August 13, 1891.

SIR: The Department is in receipt of your letter of the 5th instant, inclosing a notice of abandonment by the Hardwood Manufacturing and Storage Company, of your city, of 10,968 yards of damaged burlaps, being a portion of an importation of 100,000 yards which were entered at your port for consumption on the 27th ultimo.

The notice of abandonment was given the 5th instant, within ten days, as required by section 23 of the act of June 10, 1890, and as the amount is 10 per cent. of the total quantity imported, you are hereby authorized to refund the amount of duty paid on the portion so abandoned, and further directed to sell the abandoned merchandise, under

the regulations, the net sum of the proceeds of the sale to be deposited to the credit of the United States. (See articles 1022 to 1028, inclusive, of Regulations of 1884.)

Respectfully yours,

(8552 f.)

A. B. NETTLETON,

Acting Secretary.

COLLECTOR OF CUSTOMS, Minneapolis, Minn.

(11632.)

Free entry of clothing, personal effects, of American origin.

TREASURY DEPARTMENT, August 13, 1891.

SIR: The Department is in receipt of your letter of the 4th instant (with inclosures), relating to claims of Mrs. Catalina de Alcada and Mr. W. E. Joslyn for free entry of certain clothing and effects belonging to them.

Your action in assessing duty in both cases is approved, but inasmuch as the claim is made that all the articles were purchased in this country and taken abroad for transient convenience, you may admit the articles to free entry under the proviso contained in paragraph 752 of the act of October 1, 1890, provided this claim is substantiated by the oaths of the respective owners, and by such further evidence as you may consider necessary to satisfy you of the validity of the claims referred to. Respectfully yours,

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TREASURY DEPARTMENT, August 14, 1891.

SIR: The Department has received your letter of the 10th instant, in which you ask whether Circular No. 120, of July 29, 1891, the subject being "payment of duty required before protest," to be retroactive, or is it to be applied only to cases which may arise on

"was intended

and after its promulgation?" You are informed that the Department holds that the validity of any protest heretofore or hereafter filed under the act of June 10, 1890, depends upon the fact of prepayment of duty. All protests not filed in accordance with this decision will therefore be rejected, note being made in each case of the cause of rejection.

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Circular.—Supplementing article 55 of the drawback regulations of Novem

ber 15, 1890.

TREASURY DEPARTMENT, August 17, 1891.

To Collectors and other Officers of the Customs:

Article 55 of the Regulations of November 15, 1890 (Circular No. 118), which provides that "application for allowance on an article for which no rate has been established shall be made to the Secretary of the Treasury," is hereby supplemented as follows:

Such application shall be presented to the Collector of Customs at the port at which the entry for drawback is intended to be made, who shall transmit the same to the Secretary with his recommendation as to the rate to be established.

A. B. NETTLETON,

Acting Secretary.

(11635.)

Circular.-Officers on duty under the Light-House Establishment.

TREASURY DEPARTMENT,

OFFICE OF THE LIGHT-HOUSE BOARD,

Washington, D. C., August 17, 1891.

The following list of officers on duty under the Light-House Establishment August 17, 1891, with the residence or post-office address of each, is published for the information of all concerned:

MEMBERS OF THE LIGHT-HOUSE BOARD.

Hon. CHARLES FOSTER, Secretary of the Treasury and ex officio President of the Board, Treasury Department, Washington, D. C.

Commodore JAMES A. GREER, U. S. Navy, Chairman, 2010 Hillyer Place. Washington, D. C.

Brigadier General THOMAS LINCOLN CASEY, Chief of Engineers, U. S. Army, Headquarters Corps of Engineers U. S. A., Washington, D. C. Mr. WALTER S. FRANKLIN, 24 Mount Vernon Place, East, Baltimore, Md.

Professor THOMAS C. MENDENHALL, Superintendent U. S. Coast and Geodetic Survey, Washington, D. C.

Colonel WILLIAM P. CRAIGHILL, Corps of Engineers, U. S. Army, 9 Pleasant Street, Baltimore, Md.

Captain HENRY L. HOWISON, U. S. Navy, Washington, D. C.

Commander GEORGE W. COFFIN, U. S. Navy, Naval Secretary, 2022 R Street, N. W., Washington, D. C.

Captain FREDERICK A. MAHAN, Corps of Engineers, U. S. Army, Engineer Secretary, 1604 K Street, N. W., Washington, D. C.

INSPECTORS.

1st Dist.-Commander FRANK WILDES, U. S. N., Custom-House, Portland, Me.

2d Dist.-Commander GEORGE F. F. WILDE, U. S. N., Post-Office Building, Boston, Mass.

3d Dist.-Captain HENRY F. PICKING, U. S. N., Tompkinsville, N. Y., P. O. Box 2128, New York, N. Y.

4th Dist.-Commander PURNELL F. HARRINGTON, U. S. N., PostOffice Building, Philadelphia, Pa.

5th Dist.-Commander CHARLES J. TRAIN, U. S. N., Post-Office Building, Baltimore, Md.

6th Dist.-Commander JAMES G. GREEN, U. S. N., Southern Wharf, Charleston, S. C.

7th Dist.-Commander GEORGE R. DURAND, U. S. N., Navy-Yard, Pensacola, Fla.

8th Dist.-Commander DENNIS W. MULLAN, U. S. N., 196 Gravier Street, New Orleans, La.

9th Dist.-Commander NICOLL LUDLOW, U. S. N., Phoenix Building, corner Clark and Jackson Streets, Chicago, Ill.

10th Dist.-Commander EDWIN T. WOODWARD, U. S. N., Post-Office Building, Buffalo, N. Y.

11th Dist.-Commander OSCAR F. HEYERMAN, U. S. N., SO Griswold Street, Detroit, Mich.

12th Dist.-Lieut.-Commander THOMAS PERRY, U. S. N., Room 77, Appraiser's Building, San Francisco, Cal.

13th Dist.-Lieut.-Commander WILLIAM W. RHOADES, U. S. N., corner Third and Washington Streets, Portland, Oreg.

14th Dist.-Commander EDWIN M. SHEPARD, U. S. N., Post-Office Building, Cincinnati, Ohio.

15th Dist.-Commander WILLIAM C. WISE, U. S. N., New CustomHouse, St. Louis, Mo.

16th Dist.-Lieut. -Commander ROBERT M. BERRY, U. S. N., CustomHouse, Memphis, Tenn.

ENGINEERS.

1st Dist.-Major WILLIAM S. STANTON, U. S. A., Rooms 141 and 142, Post-Office Building, Boston, Mass.

2d Dist.-Major WILLIAM S. STANTON, U. S. A., Rooms 141 and 142, Post-Office Building, Boston, Mass.

3d Dist.-Major DAVID P. HEAP, U. S. A., Tompkinsville, Staten Island. N. Y.

4th Dist.-Captain FREDERICK A. MAHAN, U. S. A., Post-Office Building, Philadelphia, Pa.

5th Dist.-Captain JOHN C. MALLERY, U. S. A., Post-Office Building, Baltimore, Md.

6th Dist.-Captain JOHN C. MALLERY, U. S. A., Post-Office Building, Baltimore Md., and Southern Wharf, Charleston, S. C.

7th Dist.-Major JAMES B. QUINN, U. S. A., 63 Carondelet Street, New Orleans, La.

8th Dist.-Major JAMES B. QUINN, U. S. A., 63 Carondelet Street, New Orleans, La.

9th Dist.-Major WILLIAM LUDLOW, U. S. A., 12 Madison Avenue, Detroit, Mich.

-10th Dist.-Major L. COOPER OVERMAN, U. S. A., 89 Euclid Avenue, Cleveland, Ohio.

11th Dist.-Major WILLIAM LUDLOW, U. S. A., 12 Madison Avenue, Detroit, Mich.

12th Dist.-Major WILLIAM H. HEUER, U. S. A., Room 89, Flood Building, San Francisco, Cal.

13th Dist.-Major THOMAS H. HANDBURY, U. S. A., 73 Fourth Street, Portland, Oreg.

14th Dist.-Lieut. Colonel WILLIAM E. MERRILL, U. S. A., CustomHouse, Cincinnati, Ohio.

15th Dist.-Lieut. Colonel CHARLES R. SUTER, U. S. A., 1515 Lucas Place, St. Louis, Mo.

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