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and, if the test determines that the articles are silver plated, duty should be assessed thereon under paragraph 167 of the tariff act at the rate of 50 per cent ad valorem.

(100922.)

CHARLES S. HAMLIN, Assistant Secretary.

(T. D. 34044.)

Silk strings for musical instruments.

Silk strings for musical instruments properly dutiable at the rate of 45 per cent ad valorem under paragraph 318, tariff act of 1913

TREASURY DEPARTMENT, January 5, 1914.

SIR: I have to acknowledge the receipt of your letter of the 22d ultimo in regard to the proper classification of silk strings for musical instruments.

Paragraph 366 of the present tariff act provides for manufactures of catgut, whip gut, or worm gut, including strings for musical instruments, and paragraph 373 provides for strings for musical instruments composed wholly or in part of steel or other metal, and a question has arisen whether silk strings for musical instruments fall within either of the paragraphs mentioned.

In reply I have to advise you that, in the opinion of the department, the only strings for musical instruments dutiable under paragraph 366 are such as are made from catgut, whip gut, or worm gut, and the department is further of the opinion that the specific provision in paragraph 373 for strings for musical instruments composed wholly or in part of steel or other metal is exclusive, and therefore strings for musical instruments composed wholly or in chief value of other material than metal are not dutiable under the said paragraph. In view of the foregoing, the department concurs in the practice prevailing at your port in assessing duty on musical instrument strings of silk as manufactures of silk at the rate of 45 per cent ad valorem under paragraph 318 of the tariff act.

Respectfully,
(93195.)

COLLECTOR OF CUSTOMS, New York.

CHARLES S. HAMLIN,

(T. D. 34045.)

Assistant Secretary.

Seals of corporations on customs bonds.

Customs bonds to which corporations are parties may be executed without seal where State laws do not require bonds to be sealed. Instructions not applicable to official bonds of United States, common carriers' bonds, or customs warehouse bonds.-T. D. 29088 of June 22, 1908, modified.

TREASURY DEPARTMENT, January 5, 1914. SIR: I have to advise you that under an opinion of the Solicitor of the Treasury, dated December 26, 1913, bonds taken by collectors

of customs to which corporations are parties may be executed by authorized officers of such corporations or duly appointed attorneys without the necessity of affixing a seal where the laws of the State in which executed do not require bonds to be sealed.

Where, however, the charter or governing statute requires the acts of a corporation to be evidenced by its corporate seal, or under the laws of the State a bond must be sealed, such seal can not be dispensed with. These instructions are not applicable to official bonds of the United States-that is, bonds given by officers in the employ of the Government-for the reason that such bonds have been held by the courts to be in effect executed at the city of Washington and by the law in force in the District of Columbia a seal is requisite; nor do these instructions apply to common carriers' bonds or bonds given for the establishment of customs bonded warehouses.

T. D. 29088 of June 23, 1908, is modified accordingly.

Respectfully,
(57487.)

CHARLES S. HAMLIN,

COLLECTOR OF CUSTOMS, Cleveland, Ohio.

Assistant Secretary.

(T. D. 34046.)

Wrapping paper with a surface design.

Wrapping paper with a surface design dutiable at 35 per cent ad valorem under paragraph 324, tariff act of 1913.

TREASURY DEPARTMENT, January 6, 1914.

SIR: The department is in receipt of your letter of the 9th ultimo presenting for consideration and decision the question whether wrapping paper with a surface design is dutiable under paragraph 324 at the rate of 35 per cent ad valorem, which paragraph provides that rate of duty upon papers with the surface or surfaces wholly or partly decorated or covered with a design, fancy effect, pattern, or character, whether produced in the pulp or otherwise; or under paragraph 328 of the said act at the rate of 25 per cent ad valorem, which paragraph provides that rate upon wrapping paper not otherwise specially provided for.

The United States Court of Customs Appeals in T. D. 33221 held that certain merchandise invoiced as "white glacé wrapping paper," imported under the tariff act of 1909 and which the appraiser reported consisted of "supercalendered, grease-proof paper, known as glassine or parchmyn paper," was properly dutiable under paragraph 411 of the said act at the rate of 2 cents per pound and 10 per cent ad valorem, and not, as claimed by the importers, under paragraph 415 of the said act as "wrapping paper not specially provided for."

That portion of paragraph 411, under which the court held the paper dutiable, provided for parchment papers and grease-proof and imitation parchment papers which have been supercalendered and rendered transparent or partially so by whatever name known.

The court in this decision stated that the specific enumeration in paragraph 411 took precedence over the general classification of wrapping paper not specially provided for in paragraph 415, and following the reasoning of the court, the department is of the opinion that the provision in paragraph 324 for papers with surface or surfaces wholly or partly decorated or covered with a design, fancy effect, pattern, or character, whether produced in the pulp or otherwise, is more specific than the provision in paragraph 328 for wrapping paper "not specially provided for." You are accordingly directed to classify merchandise of this character under paragraph 324, leaving to the importers, if dissatisfied, their remedy by protest. CHARLES S. HAMLIN, Assistant Secretary.

Respectfully,
(85245.)

COLLECTOR OF CUSTOMS, New York.

(T. D. 34047.)

Leather moccasins, boots, and shoes, embroidered.

Leather moccasins, boots, and shoes in chief value of leather free of duty under paragraph 530, tariff act of 1913, even though embroidered.

TREASURY DEPARTMENT, January 6, 1914. SIR: I have to acknowledge the receipt of your letter of the 5th ultimo relative to the proper classification of leather moccasins, boots, and shoes, when embroidered.

As paragraph 530 of the present tariff act provides for the free entry of boots and shoes made wholly or in chief value of leather, and paragraph 358 imposes a duty at the rate of 60 per cent ad valorem upon wearing apparel, embroidered, it is clear that either paragraph standing alone would be applicable, and therefore it becomes necessary to determine which of the two paragraphs is more specific.

The United States Supreme Court, in Robertson v. Glendenning (132 U. S., 158), had before it for decision certain embroidered handkerchiefs under the act of March 3, 1883, and which were assessed with duty under paragraph 334 of the said act at the rate of 35 per cent ad valorem, which paragraph provided that rate of duty upon "handkerchiefs * * * not specially enumerated or provided

for."

The importers contended that the handkerchiefs were properly dutiable under paragraph 337 of the said act, which provided for "manufactures of linen, if embroidered, * * and not specially enumerated or provided for."

*

The court, in holding that the handkerchiefs were dutiable under paragraph 334, uses this language:

When an article is designated in the tariff act by a specific name and a duty imposed upon it by such name, general terms in a later part of the same act, although sufficiently broad to comprehend such article, are not applicable.

Following the decision cited, the department is of the opinion that the provision in paragraph 530 for boots and shoes made wholly or in chief value of leather is more specific than the provision in paragraph 358 for wearing apparel, embroidered, and you are accordingly directed to admit free of duty moccasins, boots, and shoes made. wholly or in chief value of leather, even though embroidered. CHARLES S. HAMLIN, Assistant Secretary.

Respectfully,
(95741.)

COLLECTOR OF CUSTOMS, New York.

(T. D. 34048.)

Live partridges and other game birds.

Live game birds entitled to admission free of duty under paragraph 416, tariff act of

1913.

TREASURY DEPARTMENT, January 10, 1914.

SIR: The department is in receipt of your letter of the 1st ultimo, in which you state that it is the practice at your port to assess duty upon live partridges and other game birds under paragraph 227 of the tariff act at the rate of 14 cents per pound, as game.

In support of this classification, you invite attention to paragraph 285 of the tariff act of 1909, which provided for venison and other game, "except birds," and express the opinion that the provision indicates that Congress considered game birds game, and that as the term "except birds" is omitted from paragraph 227 of the present act, it indicates an intent on the part of Congress to include game birds in the provision in the said paragraph for "other game," and you suggest that the position taken by you on the question is strengthened by the fact that paragraph 227 covers game birds, dressed.

While the department concedes that there is merit in the views expressed by you, your attention is invited to the fact that paragraph 416 of the present tariff act differs from paragraph 510 of the former act in that the phrase "not specially provided for in this section" is

added, and this addition, in the department's opinion, was made necessary by the specific provision in paragraph 227 for game birds, dressed, whereas in the former act, there being no provision in the dutiable list for game birds, the specific provision in paragraph 510 of the said act for birds and land and water fowl was intended to cover all birds not dutiable as poultry.

While, as already intimated, the question is a debatable one, I think it will be conceded that Congress did not specifically provide in paragraph 227 for live game birds, and following the general rule in the interpretation of statutes levying taxes or duties not to extend their provisions by implication so as to embrace matter not specifically pointed out, although standing upon a close analogy, the department is of the opinion that live game birds are entitled to admission free of duty under paragraph 416 of the tariff act. CHARLES S. HAMLIN,

Respectfully,
(100703.)

COLLECTOR OF CUSTOMS, New York.

(T. D. 34049.)

Accounting for sale of blanks.

Assistant Secretary.

Proceeds from the sale of blank customs forms to be deposited to the credit of the Treasurer of the United States instead of to the credit of customs officers.

TREASURY DEPARTMENT, January 12, 1914.

To collectors and other officers of the customs:

The proceeds from the sale of blanks will hereafter be deposited to the credit of the Treasurer of the United States and accounted for as "Sale of blank forms," instead of being deposited to the credit of the collectors as a special fund. Section 32 of T. D. 33557 of June 16, 1913, is modified accordingly.

(93120.)

CHARLES S. HAMLIN, Assistant Secretary.

(T. D. 34050.)

Smokers' articles.

So-called cigarette holders made of glass and having a metal reed are dutiable according to component material of chief value, and not as smokers' articles or as toys.

TREASURY DEPARTMENT, January 12, 1914.

SIR: The department is in receipt of a letter from the customs agent at your port submitting samples of glass cigarette holders. having inside a metal reed which, when blown through, makes a noise similar to a toy horn.

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