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At the rehearing, six days later, the testimony of the immigrant and his brother (or stepbrother) was taken at length, and in many respects they not only contradicted each other, but each contradicted himself. It is useless to attempt to review or reconcile it, but it seems clearly an attempt to evade or defeat the effect of their first affidavits. On the other hand, the affidavits of Messrs. Semsey, McKim, and Deshler are perfectly consistent with each other, and all tend strongly to prove that in taking the first two affidavits of the said immigrant and the one of his brother (or stepbrother) every care was taken to insure correctness, and that both the said parties understood exactly what they were testifying to. Moreover, it appears that Waclav and Wladyslaw made admissions to one or more of the inspectors confirming the statements made in their first affidavits.

After a careful review of all the papers and evidence in the case and a consideration of the affidavits submitted, including that of Mr. McKnight, the alleged contractor, the Bureau can see no reason for disturbing the decision of the board of special inquiry to exclude. It will, therefore, be affirmed, and you will proceed to deport the said Waclav Szalacki to the country whence he came.

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Circular.-Instructions for closing accounts under annual appropriations.

To Customs Officers:

TREASURY DEPARTMENT,

OFFICE OF COMMISSIONER OF CUSTOMS,

Washington, D. C., May 29, 1894.

You are again reminded that all accounts under annual appropriations must be closed on June 30 of each year.

To this end you will carefully prepare your estimates to June 30 so as to include all expenditures to that date. Pay all indebtedness promptly, and if any balance remains in your hands deposit the same at once as a repayment to the appropriation to which it belongs.

The year to which vouchers belong is determined not by the date of authorization or date of payment, but, in cases of personal service, by the time when the service is performed; in cases of rent, by the time covered by the rent, and when materials are purchased, by the date of purchase, if immediately delivered. The only exception to this is as to balances of appropriations (under section 3690, Revised Statutes), which may be applied to contracts properly made within the year to which the appropriation belongs.

In making deposits, have plainly expressed on the certificate the appropriation and the year to which the money deposited belongs. This applies not only to the repayment of moneys advanced from the Treas ury, but also to deposits of fines, storage, fees, services of officers, and any other collections that pertain to the account for expenses of collecting the revenue from customs.

In case it is impracticable to close your accounts on the 30th day of June of each year, it should be done as quickly thereafter as possible, and a supplemental account rendered at once.

All collection accounts should be closed by deposit on June 30 of each year.

Strict attention to these requests is expected, to enable the accounting officers to close up the business of each fiscal year as speedily as possible.

Approved:

C. S. HAMLIN,

WM. H. PUGH, Commissioner of Customs.

Acting Secretary.

(15002.)

Albumen, or fixing paste, or glue paste, entitled to free entry under paragraph 496, act of March 3, 1883.

TREASURY DEPARTMENT, May 29, 1894.

SIR: The Department is in receipt of a letter, dated the 14th instant, from the U. S. attorney for the southern district of New York, reporting the trial on the 4th instant, in the U. S. circuit court, of the suit of Schulze-Berge and Koechl, involving the dutiable classification of certain merchandise imported per Alaska and Wisconsin, in August and September, 1890, which suit resulted in a verdict in favor of the importers.

It appears that the goods consisted of certain "fixing paste," or "glue paste," which was classified by the collector as an unenumerated manufactured article, dutiable at the rate of 20 per cent ad valorem under the provisions of section 2513 R. S., as amended by act of March 3, 1883. The importers claimed that the same was free of duty as "albumen” under the provisions of paragraph 496 of said act. The case went to the Board of General Appraisers under the provisions of section 14 of the act of June 10, 1890, where the decision of the collector was sustained, whereupon the parties appealed to the court with the result as aforesaid. It appears from the papers that the article consisted of albumen dissolved in water, 600 pounds of albumen to about 1 pound of chemical preservatives, and from three-quarters to 14 pounds of spirits of turpen

tine; that it was invoiced as "fixing paste," and that it was used chiefly or entirely for printing or dyeing pigment colors on cotton or wool, and was sold by the importers as "fixing paste" and as "albumen substitute."

The contention of the importers was sustained by the judge in the following language:

Under section 2513 of the act of 1883, albumen in any form or condition was free. This importation was of albumen paste formed by adding preservatives to albumen, and seems to come within that description. The judgment of the Board of Appraisers is reversed.

Upon submitting the matter to the Attorney-General under the provisions of section 15, of the act of June 10, 1890, that officer states that no appeal will be directed in this case.

In view of the above, you are hereby authorized to take measures looking to the payment of this judgment, and you will apply these instructions to all similar cases pending at your port where the importers have duly protected their rights in the manner provided by law.

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American cattle and horses returned from Mexico, free entry of Advancement in value in cattle while abroad no bar to free entry.

TREASURY DEPARTMENT, May 29, 1894.

SIR: The Department is in receipt of your letter of the 21st instant, in which you question the correctness of a practice which has existed at your port in regard to the reimportation of American cattle and horses from Mexico, in view of the fact that it is difficult, if not impossible, to identify such animals as of American origin, and of the fact in the case of the cattle that the same has been advanced in value while in Mexico from $2 to $8 each, which under paragraph 493 of the act of October 1 1890, would appear to exclude the same from free entry. Said paragraph prescribes as a condition-precedent to the free entry of articles of American growth, produce, or manufacture, that they must be "returned without having been advanced in value or improved in condition by any process of manufacture or other means."

In regard to the identification of the cattle you should be strictly guided by the paragraph of law aforesaid, and the regulations of the Department made thereunder (see article 331, Regulations of 1892, and

Synopsis 14023), leaving the importers if dissatisfied with your action to make application to this Department for relief.

For your information in regard to the question of the free entry of animals which have been enhanced in value while abroad, I inclose herewith a copy of a decision of this Department, dated the 3d of January, 1893, contained in a letter addressed to your predecessor, in which it is stated that "the Department does not consider that an advance in value or improvement in condition which results from purely natural causes is within the meaning of the paragraph cited (493 of act of October 1, 1890.)" The law evidently refers to a change wrought in any article by mechanical or other artificial means for the direct purpose of increasing its desirability. The natural growth of cattle and sheep is incidental to their existence and does not militate against their privileges as domestic productions.

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Customs notaries can not attest declarations except at port of residence.

TREASURY DEPARTMENT, May 31, 1894.

SIR: The Department is in receipt, by reference from you, of the application of Mr. Harry T. Lockwood for permission as notary public to take depositions and declarations for use at the custom-houses at Boston, New York, Philadelphia, Baltimore, and Newport News.

You state in your indorsement that the application is made presumably upon the suggestion found in Synopsis 14582 that the Department may, in its discretion, confer general authority in special cases, and that no special need appears for the wholesale authority in general cases asked for by Mr. Lockwood.

Under the decisions, Synopses 10108 and 10151, customs notaries can not attest declarations for use at any port other than that at which they reside, and the Department sees no good reasons for departing from the rule so laid down.

The application of Mr. Lockwood is therefore denied.

Respectfully, yours,

(4871 f.)

COLLECTOR OF CUSTOMS, Chicago, Ill.

W. E. CURTIS,

Acting Secretary.

(15005-G. A. 2582.)

Wood-covered slate pencils.

Before the U. S. General Appraisers at New York, April 16, 1894.

In the matter of the protest, 62532 a-19446, of Hamburger & Co., against the decision of the collector of customs at New York as to the rate and amount of duties chargeable on certain slate pencils covered with wood, imported per Sorrento, November 20, 1893.

Opinion by SHARRETTS, General Appraiser.

The local appraiser returned the goods as "pencils of wood filled with slate" and the collector assessed duty on the same at 50 cents per gross and 30 per cent ad valorem under paragraph 466. The appellants claim that said goods are slate pencils dutiable at 4 cents per gross under the same paragraph.

An examination of the exhibit in the case shows it to be a paper box containing six pencils. These pencils, severally about 5 inches long, consist of slate covered with soft white wood, the wood in turn being covered with surface-coated paper having printed thereon in colors, by lithographic process, figures and designs.

Covering the goods now under consideration, we make the following finding of facts, viz:

(1) That they are popularly and commercially known as slate pencils. (2) That they were designed for and adapted to no other use than the use to which slate pencils not covered with wood are generally applied.

(3) That they are pencils of wood filled with lead or other material (siate).

We think the term "slate pencils," found in paragraph 466, is one of commercial designation; hence, giving to these words their commercial meaning, we hold that the pencils now under consideration are more specifically provided for under said paragraph as slate pencils than as pencils of wood filled with lead or other material.

The protest is sustained and the collector's decision is reversed.

(15006-G. A. 2583.)

Recovered gutta-percha.

Before the U. S. General Appraisers at New York, April 16, 1894. In the matter of the protest, 63933 a-525, of Robert Soltau & Co., against the decision of the collector of customs at New York as to the rate and amount of duties chargeable on certain gutta-percha waste, imported per Rugia, December 30, 1893.

We find

Opinion by LUNT, General Appraiser.

(1) That Messrs. Robert Soltau & Co. imported into the port of New York, December 30, 1893, merchandise invoiced as old gutta-percha waste. Duty was assessed thereon at 35 per cent ad valorem under paragraph 461 as a manufacture of gutta-percha, and it is claimed in the protest to be free as india rubber fit only for remanufacture, provided for in paragraph 613, or as crude gutta-percha under paragraph

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