sion in E. Denike's case, Abstract 34555 (T. D. 34090). In our opinion, in that case we gave as our reason for not extending the principle of Hillhouse v. United States (152 Fed., 163; T. D. 27831) to paragraph 500 that it would be a radical departure from the rule of law long existent and that the decided cases had left the law on the subject in some doubt. The Denike case, supra, has since that time been reversed by the Court of Customs Appeals, Denike v. United States (5 Ct. Cust. Appls., ; T. D. 34553), and apparently the court has departed from the long-established rule and extended the rule in the Hillhouse case to paragraph 500. Following that decision, the protests are sustained and the collector is directed to reliquidate the entries, assessing duty in accordance with the law as laid down in Denike v. United States, supra. No. 36097.—Joss STICKS.-Protest 710008 of Morimura Bros. (New York). Opinion by Hay, G. A. On the authority of Abstract 35623 (T. D. 34459) joss sticks classified under paragraph 480, tariff act of 1909, were held entitled to free entry (par. 599). No. 36098.-VALIDITY OF REAPPRAISEMENT.-Protest 710666 of F. Lubrano (New York). Opinion by Hay, G. A. Protest sustained claiming that a reappraisement of cotton or flax lace by board of three general appraisers was invalid for the reason that it was signed by one general appraiser who was not assigned to that board and did not sit at the hearing, and by only one general appraiser who participated at the hearing. No. 36099.-PLATE POWDER.-Protest 716646 of Wm. Hodges & Co. (Philadelphia). Opinion by Hay, G. A. Protest overruled as to plate powder classified under paragraph 95, tariff act of 1909, claimed dutiable as whiting (par. 54) by similitude, no evidence having been offered to prove the character of the merchandise. No. 36100.-EARTHENWARE AND METAL STEINS-MUSICAL INSTRUMENTS.-Protest 725500 of L. D. Bloch & Co. (New York). Opinion by Hay, G. A. Earthenware steins, with musical instruments placed in the bottom thereof and having metal covers, classified as decorated earthenware under paragraph 93, tariff act of 1909, were held dutiable as manufactures of metal (par. 199). No. 36101.-CLERICAL ERROR.-Protest 725844 of S. Langsdorf & Co. (New York), Opinion by Hay, G. A. Protest overruled claiming clerical error. No. 36102.-MOOSE HEADS.-Protest 727501 of F. R. Wilson (Portland, Me.). Opinion by Hay, G. A. Two moose heads classified under paragraph 385, tariff act of 1913, were held entitled to free entry as horns and parts thereof (par. 511). G. A. 5652 (T. D. 25231) and Abstract 7326 (T. D. 26594) followed. No. 36103.-REGALIA.-Protest 731342 of E. Determann (Indianapolis). Opinion by Hay, G. A. The regulations not having been complied with, protest overruled as to candlesticks classified under paragraph 167, tariff act of 1913, and claimed entitled to free entry as regalia (par. 611). No. 36104.-PROTESTS FILED TOO LATE.-Protest 726135 of H. B. Moore & Co, (Detroit). Opinion by Hay, G. A. Protest filed too late; dismissed. (T. D. 34630.) Cigars, cheroots, and cigarettes. Cigars, cheroots, and cigarettes brought in by passengers from the Philippine Islands.— Amendment to article 618, Customs Regulations of 1908. TREASURY DEPARTMENT, July 14, 1914. To collectors and other officers of the customs: Customs officers are authorized to deliver free of duty and internalrevenue tax 50 cigars or cheroots or 300 cigarettes brought in by passengers arriving in the United States direct from the Philippine Islands, and to deliver all cigars, cheroots, or cigarettes manufactured in those islands in excess of the number given above and brought in by passengers arriving direct therefrom, if the same are in proper packages, each containing the number of cigars, cheroots, or cigarettes which the law provides shall be packed therein, and stamped with an internal-revenue stamp of the proper denomination, and the stamp canceled, but without regard to the minimum. number (3,000) which may be regularly (imported) brought into this country in a single package. Article 618 of the Customs Regulations of 1908 as amended by T. D. 32406 of April 18, 1912, is further amended accordingly. (98420.) BYRON R. NEWTON, Assistant Secretary. (T. D. 34631.) Immediate-transportation port-Providence, R. 1. Providence, R. I., created an immediate-transportation port under act of 1880. TREASURY DEPARTMENT, July 14, 1914. To officers of the customs and others: The appended act of Congress, approved July 1, 1914, is published for the information and guidance of all concerned. (93001-43.) BYRON R. NEWTON, Assistant Secretary. AN ACT Extending to the port of Providence, Rhode Island, the privileges of section one of the act approved June tenth, eighteen hundred and eighty, governing the immediate transportation of dutiable merchandise without appraisement. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That the privileges of section one of the act approved June tenth, eighteen hundred and eighty, governing the immediate transportation of dutiable merchandise without appraisement, be, and the same are hereby, extended to the port of Providence, in the State of Rhode Island. Approved, July 1, 1914. (T. D. 34632.) Drawback on dyed cotton piece goods. Drawback on dyed cotton piece goods manufactured by the Du Pont Fabrikoid Co., of Wilmington, Del., with the use of imported dyes and cotton piece goods imported in the gray. TREASURY DEPARTMENT, July 14, 1914. SIR: Drawback is hereby allowed under paragraph O of section 4 of the tariff act of October 3, 1913, and the drawback regulations (T. D. 31695 of June 16, 1911), on dyed cotton piece goods manufactured by the Du Pont Fabrikoid Co., of Wilmington, Del., with the use of imported dyes and cotton piece goods in the gray. A manufacturing record shall be kept, which will show, in addition to the usual import data, the number of square yards in each piece of imported cotton piece goods dyed for exportation with benefit of drawback, both before and after dyeing, and the quantity of imported dyes used in the manufacture of the same. A sworn abstract from such manufacturing record shall be filed with each drawback entry. The allowance shall not exceed the quantities of imported materials used in the manufacture of the exported dyed cotton piece goods, as shown by the sworn abstract from the manufacturing record. The sworn statement of the manufacturers, dated June 19, 1914, is transmitted herewith for filing in your office. Respectfully, COLLECTOR OF CUSTOMS, New York. (T. D. 34633.) BYRON R. NEWTON, Assistant Secretary. Drawback on shoe cloth. Drawback on shoe cloth manufactured for the account of the Julius Kallman Co., of Boston, Mass., by the Windram Manufacturing Co., of Boston, Mass., with the use of imported worsted cloth. TREASURY DEPARTMENT, July 14, 1914. SIR: Drawback is hereby allowed under paragraph O of section 4 of the tariff act of October 3, 1913, and the drawback regulations (T. D. 31695 of June 16, 1911), on shoe cloth manufactured for the account of the Julius Kallman Co., of Boston, Mass., by the Windram Manufacturing Co., of Boston, Mass., with the use of imported worsted cloth. A manufacturing record shall be kept by the Windram Manufacturing Co., which will show the lot number and date of manufacture of each lot of shoe cloth manufactured for the account of the Julius Kallman Co., the length and width of each piece of imported worsted cloth used, and the number of yards and width of the shoe cloth produced. A sworn statement from such manufacturing record shall be filed with each drawback entry. The allowance shall not exceed the quantity of imported worsted cloth used in the manufacture of the exported shoe cloth, as shown by the sworn statement from the manufacturing record. The sworn statements of the Julius Kallman Co. and the Windram Manufacturing Co., dated June 25 and 29, 1914, respectively, are transmitted herewith for filing in your office. Respectfully, COLLECTOR OF CUSTOMS, Boston, Mass. (T. D. 34634.) BYRON R. NEWTON, Assistant Secretary. Drawback on medicinal and toilet preparations and flavoring extracts. Drawback on medicinal and toilet preparations and flavoring extracts manufactured by McKesson & Robbins, of New York, N. Y., either with the use of wholly imported alcohol or with the use of wholly domestic tax-paid alcohol. TREASURY DEPARTMENT, July 15, 1914. SIR: Drawback is hereby allowed under paragraph O of section 4 of the tariff act of October 3, 1913, and the drawback regulations (T. D. 31695 of June 16, 1911), on medicinal and toilet preparations and flavoring extracts manufactured by McKesson & Robbins of New York, N. Y., either with the use of wholly imported alcohol or with the use of wholly domestic tax-paid alcohol. The allowance shall not exceed the quantity of imported or domestic tax-paid alcohol appearing in the exported preparations and extracts, as shown by the sworn statement and schedule of the manufacturers, dated June 11, 1914, which is transmitted herewith for filing in your office. Supplemental sworn schedules covering other medicinal and toilet preparations and flavoring extracts may be filed, and upon verification thereof drawback may be allowed on the preparations and extracts specified in such schedule. Respectfully, COLLECTOR OF CUSTOMS, New York. (T. D. 34635.) BYRON R. NEWTON, Drawback on fabrikoid. Drawback on artificial leather, designated as fabrikoid, manufactured by the Du Pont Fabrikoid Co., of Wilmington, Del., with the use of imported cotton piece goods and dyes and castor oil manufactured from imported castor seeds. TREASURY DEPARTMENT, July 15, 1914. SIR: Drawback is hereby allowed under paragraph O of section 4 of the tariff act of October 3, 1913, and the drawback regulations (T. D. 31695 of June 16, 1911), on artificial leather, designated as "No. 9000 quality fabrikoid," manufactured by the Du Pont Fabrikoid Co., of Wilmington, Del., with the use of imported cotton piece goods. (moleskin) and dyes and castor oil manufactured by the Baker Castor Oil Co. from imported castor seeds. The allowance shall not exceed the quantities of imported materials and castor oil made from imported castor seeds used in the manufacture of the exported fabrikoid, as shown by the sworn statement of the manufacturer, dated June 11, 1914, which is transmitted herewith for filing in your office. At the end of each calendar year there shall be filed in your office a sworn statement by the manufacturers, showing any changes in the quantities of imported materials and castor oil used in the manufacture of fabrikoid. Such sworn statement shall, in be verified by the special agent at your port. Respectfully, COLLECTOR OF CUSTOMS, New York. (T. D. 34636.) your discretion, CHARLES S. HAMLIN Drawback on flavoring extracts. Drawback on flavoring extracts manufactured by John Matthews (Inc.), of New York, N. Y., with the use of domestic tax-paid alcohol. TREASURY DEPARTMENT, July 15, 1814. SIR: Drawback is hereby allowed under paragraph O of section 4 of the tariff act of October 3, 1913, and the drawback regulations (T. D. 31695 of June 16, 1911), on flavoring extracts manufactured by John Matthews (Inc.), of New York, N. Y., with the use of domestic tax-paid alcohol. The allowance shall not exceed the quantity of domestic tax-paid alcohol appearing in the exported extracts, with an addition to compensate for loss in manufacture, as shown by the sworn schedule of the manufacturer, dated April 2, 1914, which is transmitted herewith for filing in your office. Respectfully, (61155.) COLLECTOR OF CUSTOMS, New York. (T. D. 34637.) CHARLES S. HAMLIN, Drawback on chewing gum. T. D. 32142 of January 11, 1912, amended to provide for liquidation of entries in accordance with the sworn statement of the manufacturer, dated June 6, 1914. TREASURY DEPARTMENT, July 15, 1914. SIR: The department's regulations of January 11, 1912 (T. D. 32142), providing for the payment of drawback on chewing gum manufactured by the Wm. Wrigley, jr., Co., of Chicago, Ill., with the use of imported sugar and gum chicle, are hereby amended to provide that the allowance shall not exceed the quantity of imported |