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adelphia and Reading; Philadelphia, Wilmington and Baltimore; Pittsburg and Lake Erie; Pittsburg and Western; Pittsburg, Cincinnati and St. Louis; Providence and Worcester; Richmond and Danville; Rome, Watertown and Ogdensburg; St. Louis and Chicago; St. Louis, Kansas City,and Colorado; St. Joseph and St. Louis; St. Louis and San Francisco; St. Louis, Arkansas and Texas; St. Paul, Minneapolis and Manitoba; Southern Kansas; Texas and Pacific; Toledo, Columbus and Southern; Toledo, St. Louis and Kansas City; Toledo, Peoria and Western; Union Pacific; Utah Central; St. Louis, Vandalia and Terre Haute; Terre Haute and Indianapolis; Wabash, St. Louis and Pacific; Wabash Western; West Jersey; Wheeling and Lake Erie; Wisconsin Central; Oregon Railway and Navigation Company; Pacific Coast Steamship Company; Albia and Centerville; Annapolis and Baltimore Short Line; Annapolis, Washington and Baltimore; Bath and Hammondsport; Bangor and Portland; Bloomsburg and Sullivan; Baltimore and Ohio Southwestern; Chicago Great Western; Continental Steamboat Company; Cleveland, Cincinnati, Chicago and St. Louis; Cincinnati and Westwood; Cayuga Lake Navigation Company; Cornwall; Cincinnati and Northwestern; Columbus, Shawnee and Hocking; Chattanooga, Rome and Columbus; Chester River Steamboat Company; Choptank Steamboat Company; Duluth and Iron Range; Des Moines, Northern and Western; East Louisiana; Eastern Ohio; Elgin, Joliet and Eastern; Evansville and Hendersonville Packet Company; Findlay, Fort Wayne and Western; Green Bay, Winona and St. Paul; Harlem, Morrisania Consolidated Transportation Line; Hutchison and Southern; Indiana, Illinois and Iowa; Indianapolis, Decatur and Western; Iowa Central; Kanawha and Michigan; Kentucky Midland; Kewaunee, Green Bay and Western; Lake Keuka Navigation Company; Lakeside and Marblehead; Louisville, St. Louis and Texas; Muskegon River Line; Minden; Meriden, Waterbury and Connecticut River; Monongahela River; New Jersey and New York; Norfolk and Washington (D. C.) Steamboat Company; New Haven Steamboat Company; Newark and Grandville Elevated Street Railroad; Ohio Southern; Pittsburg, Akron and Western; Philadelphia and Atlantic City: Providence and Stonington Steamship Company; Pittsburg and Western; Rock Island and Peoria; Rochester, Hornellsville and Lackawanna; Raritan River; Richmond, Nicholasville, Irvine and Beattyville; Rockaway Valley; Salem and Philadelphia Navigation Company; Staten Island Rapid Transit Company; Toledo and Ohio Central; Toledo and Ohio Central Extension; Valley Railroad of Virginia; Williams Valley; Wilmington and Northern; Washington Steamboat

Company Williamsport and North Branch; Winona and Southwestern; West Chester Street Railroad Company, and such other railroads and water routes as may be hereafter specially authorized and designated by the Secretary of the Treasury, provided that in all cases where other railroads or water routes are so authorized and designated the written consent thereto of the sureties on the bonds shall first be filed with said Secretary. In every instance where other cars, vessels, iron safes, trunks of wood bound with iron, or pouches than those owned by said company are used, they shall be distinctly marked United States Express Company.'

The collectors of customs at Boston, Philadelphia, Baltimore, and New Orleans will be advised of the approval of the bonds of the company, and each of said officers will be furnished with a copy of the bond authorizing transportation from his port.

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TREASURY DEPARTMENT, January 17, 1893.

SIR: The Department is in receipt of a letter from the United States attorney at New York, dated the 22d ultimo, in which he reports that the appeal to the United States circuit court of appeals in the so-called appraiser's case In re Sussfeld, Lorsch & Co., No. 554, which involved the classification of certain eye protectors or goggles, was decided on the 21st ultimo in favor of the importers.

The articles in question are described as a kind of spectacles adapted to protect the eyes from cold, dust, wind, or glaring light, and they were classified by the collector of customs at New York as "spectacles," dutiable at the rate of 60 per cent ad valorem under the provision in paragraph 119 of the act of October 1, 1890, which classification was confirmed by the Board of General Appraisers, but reversed by the circuit court on review of the questions of law and fact therein.

The facts presented to said court in the return of the Board of General Appraisers from the evidence presented to them showed that the articles consisted of two parts formed to cover the eyes, with a small nonelastic cord joining them together in front to go over the nose, and

with a small elastic cord attached to the rear and outer edges to go around the head; that the two parts covering the eyes were made of a metal wire-cloth frame, bound on its edges with a metal binding and inclosing pieces of colored glass of precisely the same character as common window glass; that the value of the metal was from two to three times the value of all the other materials; that these articles were used by travelers, stone-cutters, and others, solely to protect the eyes from dust, the sun, the glare of snow, etc., and in no way aided or could aid the vision; that on and prior to October 1, 1890, in trade and commerce in this country, these articles were always bought and sold as goggles or eye protectors, and never spectacles or eyeglasses; and that spectacles and eyeglasses as known in trade and commerce in this country were instruments consisting of a frame with lenses inserted therein, the lenses being of glass or other material so ground as to aid defective eyes by bringing objects into focus.

Upon these facts, the circuit court reversed the decision of the Board of General Appraisers and sustained the claim of the importers that the articles were dutiable as manufactures of metal, at the rate of 45 per cent ad valorem, under paragraph 215 of the act of October 1, 1890, which claim was also sustained by the circuit court of appeals on the authority of the decision in the case of The American Net and Twine Company, v. Worthington (141 U. S.. 468-471), but no opinion was rendered.

You are therefore authorized to take the necessary steps for settlement of the judgment in this case, and to apply the decision of all other similar cases pending at your port where the requirements of law have been fully complied with.

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It having been represented to this Department that, owing to the numerous railroad stations throughout the country where goods are

delivered for exportation to or through Canada and Mexico, railway and transportation companies have not been able to fully instruct their agents, and acquaint exporters with the requirements of the act of July 16, 1892, providing for statistics of exports by railways from the United States to foreign countries, they will be allowed until the 1st of April, 1893, to make the necessary preparations, at which date they will be expected to comply fully with the provisions of the law.

In view of this extension of time, officers of railway and transportation companies are requested to take active measures to inform their agents and the public of the requirements of the law, through notices posted at their stations, and by the preparation of suitable blanks, instructions, and other means necessary to enable them to comply fully with the terms of the law.

This Department will freely furnish copies of the law, and the regu lations and instructions issued under it, to all applicants.

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TREASURY DEPARTMENT, January 17, 1893.

SIR: On the exportation of screened malt made wholly from imported barley a drawback will be allowed equal in amount to the duty paid on the barley used, less the legal deduction of 1 per cent.

The quantity of imported material so used may be determined by allowing 0.905 of a bushel of barley weighing 48 pounds per bushel for each bushel of the exported malt weighing 34 pounds per bushel, but in no case shall the ratio of barley used to the malt produced therefrom exceed that shown by the manufacturer's declaration on the export entry. The weight of the exported malt shall be ascertained by a United States weigher.

Respectfully, yours,

(1044 g.)

COLLECTOR OF CUSTOMS, New York.

O. L. SPAULDING,

Assistant Secretary.

(13641.)

Drawback on fluid extracts.

TREASURY DEPARTMENT, January 17, 1893.

SIR: On the exportation of fluid extracts, manufactured by Parke & Davis, of Detroit, Mich., in the preparation of which no other than imported alcohol has been used, a drawback will be allowed equal in amount to the duty paid on such alcohol, less the legal deduction of 1 per cent.

The quantity of the alcohol so used, as stated in the drawback entry, shall be verified by reference to the formulæ, sworn to by the head pharmacist of said firm on the 13th day of January, 1893, and transmitted under a separate cover. It is understood that the percentages of alcohol specified in said formulæ are those of the alcohol actually consumed in the preparation of the several extracts, including necessary wastage, and not of the alcohol contained in the exported fluids, and that such percentages shall be taken as the basis for the computation of the drawback, in accordance with the established rule of allowance for wastage.

In addition to the usual averments, the manufacturer's affidavit on each entry must state that the fluid extracts covered thereby have been prepared in accordance with said formulæ of January 13, 1893. Whenever ordered by the collector, samples will be submitted to the appraiser for verification of the manufacturer's statement.

Respectfully, yours,
(1567 g.)

COLLECTOR OF CUSTOMS, Detroit, Mich.

(13642.)

O. L. SPAULDING,

Assistant Secretary.

Drawback on tin shingles.

TREASURY DEPARTMENT, January 18, 1893.

SIR: On the exportation of tin shingles manufactured by the Cortright Metal Roofing Company, of Philadelphia, Pa., from imported tin plate and paint of domestic production, a drawback will be allowed equal in amount to the duty paid on the tin plate used in the manufacture, less the legal deduction of 1 per cent.

The quantity of the imported material so used shall be determined. by allowing 96 pounds of tin plate for every 100 pounds of the exported shingles..

Respectfully, yours,
(2436 g.)

COLLECTOR OF CUSTOMS, Philadelphia, Pa.

O. L. SPAULDING,

Assistant Secretary.

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