(T. D. 29680.) Reports on drawback applications. Promptness enjoined in rendering reports on applications for drawback. TREASURY DEPARTMENT, April 9, 1909. SIR: Article 1203 of the Customs Regulations of 1908 provides that no drawback shall be paid on any article of domestic manufacture exported until the rate of allowance has been established by the Secretary of the Treasury. On January 16, 1909 (T. D. 29478), the Department directed the attention of customs officers to this provision of the regulations and instructed them that on and after that date. drawback entries should not be accepted until after the promulgation of the rate. As no drawback can be obtained by manufacturers until the rate is established, you are directed to give prompt attention to all applications for rates referred to you for investigation and to take such measures as may be required to report the result of such investigations without unnecessary delay. Respectfully, JAMES B. REYNOLDS, SPECIAL AGENT IN CHARGE, New York City. (T. D. 29681.) Inspection of tea. Qualified examiner appointed and standard samples of tea established at Boston, under act of March 2, 1897. TREASURY DEPARTMENT, April 9, 1909. To collectors and other officers of the customs: A qualified tea examiner having been appointed and standard samples established at the port of Boston, your attention is invited to the provision in section 7 of the tea-inspection act of March 2, 1897 (T. D. 27124), that where the tea is entered at ports where there is no qualified examiner the examination shall be made at that one of the ports where standard samples are established which is nearest the port of entry. JAMES B. REYNOLDS, Assistant Secretary. (T. D. 29682.) Drawback on sausage. Drawback on sausage manufactured by Morris & Co., of Chicago, Ill., with the use of imported red pepper.-T. D. 27477 of July 11, 1906, extended. TREASURY DEPARTMENT, April 10, 1909. SIR: The Department's regulations of July 11, 1906 (T. D. 27477), providing for the allowance of drawback on sausage manufactured by Morris & Co., of Chicago, Ill., with the use of imported red pepper are hereby amended to provide for a maximum allowance of 6 pounds of imported pepper for each 100 pounds of dried smoked sausage exported. Drawback on sewing machines manufactured by the Singer Manufacturing Company, of Elizabethport, N. J., with the use of decalcomania transfers for decorative purposes. TREASURY DEPARTMENT, April 10, 1909. SIR: On the exportation of sewing machines manufactured by the Singer Manufacturing Company, of Elizabethport, N. J.. with the use of imported decalcomania transfers for decorative purposes, a drawback will be allowed equal in amount to the duty paid on the imported material so used, less the legal deduction of 1 per cent. The preliminary entry must show the marks and numbers of the shipping packages and the number of sewing machines of each style contained in each package and in the entire shipment. The drawback entry must show the total number of machines of each style exported and the total quantity of imported decalcomania transfers of each kind used in the manufacture thereof. Said entry must further show, in addition to the usual averments, that the machines were manufactured of the material and in the manner set forth in the manufacturers' sworn statement, dated March 27, 1909, transmitted herewith for filing in your office. In liquidation, the quantity of imported decalcomania transfers which may be taken as the basis for allowance of drawback may equal the quantity consumed as declared in the drawback entry, after official verification of exported quantities, provided that in no case such quantity shall exceed for each style of sewing machine that set forth in the manufacturers' sworn statement above referred to. Supplementary schedules showing new styles and varieties of machines and decalcomania transfers may be filed from time to time, and after official verification thereof drawback may be allowed thereon under these regulations. Respectfully, COLLECTOR OF CUSTOMS, New York. JAMES B. REYNOLDS, Assistant Secretary. (T. D. 29684.) Additional list of customs notaries. [Omitted from this edition.] (T. D. 29685.) Drawback on gold paint. Drawback on Sinoloro brand of gold and other colors of bronze paints manufactured by Gerstendorfer Brothers, of New York, with the use of imported powders.— T. D. 25206 of April 15, 1904, extended. TREASURY DEPARTMENT, April 12, 1909. SIR: The Department's regulations of April 15, 1904 (T. D. 25206). establishing a rate for the allowance of drawback on certain paints of gold and other colors of bronze paints manufactured by Gerstendorfer Brothers, of New York, with the use of imported powders, are hereby extended, so far as applicable, to cover bronze paints manufactured by said company under the name of "Sinoloro," in accordance with the sworn statement dated March 4, 1909, transmitted herewith for filing in your office. In. liquidation, the quantities of imported powders which may be taken as the basis for the allowance of drawback may equal the quantities consumed as declared in the drawback entry, after official varitication of exported quantities, but in no case shall such quantities exceed those set forth in the sworn statement before referred to. JAMES B. REYNOLDS, Assistant Secretary. Respectfully, COLLECTOR OF CUSTOMS. New York. (T. D. 29686.) Authorizing use of a stamp or typewriter to fill up checks. TREASURY DEPARTMENT, April 12, 1909. There having been a marked improvement in the stamps heretofore used and in the quality of the ink used on pads and ribbons since Department Circular 7 of January 20, 1900, was issued prohibiting the use of rubber stamps or the typewriter by United States disbursing officers in filling up checks, said circular is hereby revoked. The use of the rubber stamp and typewriter for said purpose is, therefore, hereby authorized, provided care is taken to insure perfect impressions in filling in the dates, amounts, and names of the payees on checks, and that only permanent ink be used on pads and ribbons. FRANKLIN MACVEAGH, Secretary. (T. D. 29687-G. A. 6892.) Braids made of real horsehair. HORSEHAIR BRAIDS-STRAW BRAIDS-SIMILITUDE. Horsehair braids are dutiable by similitude as straw braids under paragraph 409, tariff act of 1897.-Paterson v. United States (166 Fed. Rep., 733; T. D. 29377) followed. United States General Appraisers, New York, April 8, 1909. In the matter of protests 230348, etc., of J. Zimmermann & Co. et al. against the assessment of duty by the collector of customs at the port of New York. Before Board 2 (FISCHER, HOWELL, and DE VRIES, General Appraisers; De Vries, G. A., absent). FISCHER, General Appraiser: These protests involve the assessment of duty on hat braids composed of natural or real horsehair. The collector classified the merchandise as "silk" braids, by similitude, and assessed duty thereon at the rate of 60 per cent ad valorem under the provisions of paragraph 390 and section 7, tariff act of 1897. They are claimed to be dutiable as "straw" braids at 20 per cent ad valorem under paragraph 409. This claim is made by virtue of section 7 of the tariff act. It is conceded that the braids are made of natural horsehair and are used exclusively in the manufacture of hats. Neither horsehair braids nor manufactures of horsehair are enumerated or provided for as such in the present tariff act. It has been necessary, therefore, in finding proper classification for articles made of horsehair to invoke the similitude clause, section 7 of the tariff. The Board has found in previous rulings that horsehair braids, hats, etc., do not resemble straw braids, hats, etc., in the statutory particulars provided in section 7, but that the classification by similitude of such articles as “silk” braids, or as "silk" wearing apparel was correct. In G. A. 6606 (T. D. 28217) the Board said: While there have been many decisions dealing with the subject of horsehair hats and braids, in which many different contentions have been advanced by the importers, the practice on the part of the Government of exacting a rate of duty as high as or higher than the rate herein complained of has never varied. Prior to the decision in the case of Donat v. United States (134 Fed. Rep., 1023), reported somewhat more fully in T. D. 25113, wherein horsehair braids were expressly held to be dutiable as silk braids by similitude, it had been the practice to assess such braids as braids in part of wool at a rate much higher than 60 per cent. Since then the latter rate has been invariably imposed. In Abstract 16500 (T. D. 28384) the Board, on the authority of its previous rulings, held that horsehair braids were not similar in material, quality, or texture to braids made of any of the substances enumerated in paragraph 409, and were not dutiable thereunder. That ruling was affirmed on appeal by the circuit court in Paterson v. United States (159 Fed. Rep., 320; T. D. 28581). On further appeal the cir cuit court of appeals, second circuit, reversed the lower court and the Board. Paterson v. United States (166 Fed. Rep., 733; T. D. 29377). The appellate court holds that the resemblance of material, quality, or texture is too vague to establish a similarity between braids made of horsehair and braids made of either silk or straw; but as braids made of horsehair are used exclusively for hats the similarity in use." the court holds, is sufficient to warrant the classification of the said articles under paragraph 409, by virtue of the similitude provisions of the act. The Treasury Department has acquiesced in that ruling (T. D. 29590). Following the ruling of the circuit court of appeals, we sustain these protests so far as they relate to horsehair braids, and we hold that the said articles are dutiable properly at 20 per cent ad valorem under paragraph 409. In all other respects the said protests are overruled. The decisions of the collector are modified accordingly. (T. D. 29688-G. A. 6893). Sugar tests- When letters not regulations. 1. CUSTOMS REGULATIONS VALID. Where imported sugar has been tested in order to ascertain the polariscopic test under paragraph 209, tariff act of 1897, and such tests are made in accordance with the regulations of the Secretary of the Treasury in existence at the time the entry is liquidated, the collector's liquidation of the entry based on such tests will prevail against tests made by sugar chemists, manufacturers, or refiners, adopted in trade at the time the present tariff was passed, or subsequent to such period. 2. REGULATIONS WHEN HAVING Force of Law. Such regulations, like those generally promulgated by the heads of Departments, made under the authority prescribed by Congress, if repugnant to no law of Congress, are to be regarded as having the force and effect of law, and the Board will take judicial notice of the saine as fully as of an existing statute. 3. A LETTER HELD NOT TO BE A REGULATION. A letter directed to a particular officer, and not embodied in the customs regulations, nor duly promulgated as such, so as to be applicable to all customs officers under like circumstances, has not the force and effect of law, especially where the authority purported to be given is to be exercised or not, within the discretion of such ofheer to whom the letter is directed. 4. A RELIQUIDATION-WHEN NOT RETROACTIVELY DISTURBED. After a liquidation has been made, based on a polariscopic test of sugar properly made in accordance with customs regulations in existence at the time, and an appeal has been taken to the Board of General Appraisers, the Board will not disturb such decision of the collector where the protest is based on a letter of the Assistant Secretary of the Treasury issued to the collector many years after such appeal was taken, which can not be regarded as having the force and effect of law. United States General Appraisers, New York, April 12, 1909. In the matter of protest 39359h of Franklin Sugar Refining Company against the assessment of duty by the collector of customs at the port of Philadelphia. Before Board 3 (Waite, SOMERVILLE, and HAY, General Appraisers; HAY, G. A., absent). SOMERVILLE, General Appraiser: The importation consists of 12,470 bags of sugar imported from Cuba. February 7, 1898. The entry |