The collector at New York reports that careful tests made by the appraiser at that port show the capacity of this style of bottle to be approximately 23 fluid ounces.

In view of this report, 23 fluid ounces per bottle is adopted as the average or conventional gauge for Gordon & Co.'s dry gin imported in bottles with oval sides and you are hereby authorized to accept the same on importations of such gin contained in this style of bottle where the actual gauge is not taken. An actual gauge should, however, be made from time to time in conformity with the department's instructions of May 15, 1907 (T. D. 28161).

As the New York representatives of Gordon & Co. state that this gin is now imported exclusively in bottles with oval sides, the conventional gauge of 233 fluid ounces established in T. D. 29679 of April 9, 1909, for Gordon's dry gin in old-style bottles is hereby revoked. WM. P. MALBURN, Assistant Secretary.

Respectfully,
(60119.)

COLLECTOR OF CUSTOMS, Galveston, Tex.

(T. D. 34658.)

Values of foreign coins-German mark and English pound sterling. The correct value for the German mark is $0.238 and for the English pound sterling $4.8665.-T. D. 34610 of July 1, 1914, amended accordingly.

TREASURY DEPARTMENT, July 22, 1914.

SIR: The department refers to your letter of the 14th instant, inviting attention to the values stated in T. D. 34610 for the German mark and the English pound sterling.

The Director of the Mint states that the correct value for the German mark is $0.238, and for the English pound sterling $4.8665, and that the original table as printed from his copy shows such values.

It appears, therefore, that the error occurred in the printing of the table for insertion in the weekly Treasury Decisions. T. D. 34610 is hereby amended by correcting the value of the German mark to read $0.238 and the value of the English pound sterling to read $4.8665. Respectfully, WM. P. MALBURN, (97654.) Assistant Secretary.

COLLECTOR OF CUSTOMS, Buffalo, N. Y.

(T. D. 34659.)

Customs stamps for cigars made in bonded manufacturing warehouses. Proprietors of bonded manufacturing warehouses are required to pay collectors of customs at the rate of $10 per 1,000 for customs stamps to be affixed to boxes containing cigars made in bonded premises.

TREASURY DEPARTMENT, July 22, 1914. SIR: Referring to the various requisitions made by your office for stamps to be affixed to boxes containing cigars made in a bonded.

manufacturing warehouse under the provisions of the act of October 3, 1913, I have to request that the proprietors of the bonded premises using such stamps be charged therefor at the rate of $10 per 1,000 stamps, and that collections be made promptly for stamps heretofore furnished the different manufacturers. It is also requested that in the future collection of charges for said stamps be made at the time of the delivery thereof to the purchaser.

The amounts collected should be accounted for under the provisions of T. D. 33557 and T. D. 34049.

Respectfully,

(100576.)

WM. P. MALBURN,
Assistant Secretary.

COLLECTOR OF CUSTOMS, Jacksonville, Fla.

(T. D. 34660.)

Appraisement-Dies.

The cost of the die used in stamping articles should be included in the appraised value of the article when it appears that such cost was paid by the purchaser.

TREASURY DEPARTMENT, July 24, 1914.

SIR: The department is in receipt of reports, from which it appears that there is a lack of uniformity in the appraisement of merchandise stamped with a special die, for which a charge is made independent of the price stated on the invoice for the goods.

At some ports it is the practice of the appraiser to include the cost of the die in the market value of the goods and at other ports this item is not included.

The department is of the opinion that articles stamped with a special die are in the same category as wearing apparel made to order; that the special imprint of an article or the cut and fit of a garment adds an element separating it from the general class of merchandise not so stamped or made to order, and gives it a peculiar value to the purchaser; that such articles are not comparable in value with merchandise not so made to order or stamped or printed with a special design; and that the dutiable value of such an article stamped with a special die is the value of the article plus the cost of the stamping.

In view of the foregoing, the department is of the opinion that the cost of dies should be included in the appraised value whenever it appears by the invoice or otherwise that such cost was paid by the purchaser to the manufacturer or seller. You will be governed accordingly.

Respectfully,

(97126.)

UNITED STATES APPRAISER, New York.

WM. P. MALBURN,

Assistant Secretary.

(T. D. 34661.)

Beaded lumber and novelty siding.

Appeal directed from decision of the Board of United States General Appraisers of July 7, 1914, Abstract 36067 (T. D. 34629), involving the classification of novelty siding and beaded lumber imported under the present tariff act.

TREASURY DEPARTMENT, July 25, 1914.

SIR: I have to acknowledge the receipt of your letter of the 18th instant, inviting attention to the decision of the Board of United States General Appraisers, Abstract 36067 (T. D. 34629), involving the classification of novelty siding and beaded lumber imported under the present tariff act.

In view of the importance of the issue, you are hereby requested to file, in the name of the Secretary of the Treasury, an application with the United States Court of Customs Appeals for a review of the board's decision, in accordance with the provisions of subsection 29 of section 28 of the tariff act.

Respectfully,
(97773.)

WM. P. MALBURN,
Assistant Secretary.

ASSISTANT ATTORNEY GENERAL, New York.

(T. D. 34662.)

Drawback on sugars and sirups.

T. D. 33062 of January 3, 1913, amended by striking out the last paragraph of article

11 thereof.

TREASURY DEPARTMENT, July 27, 1914.

To collectors of customs and others concerned:

The department's regulations of January 3, 1913 (T. D. 33062), providing for the payment of drawback on hard and soft refined sugars and sirups, are hereby amended by striking out the last paragraph of article 11 thereof, which rea is as follows:

If any soft refined sugar is produced from the lot of raw sugars from which the sirup is manufactured, before making the apportionment above provided for the total weight of the sugar impurities in such soft refined sugar as shown by the polariscope shall be deducted from the total weight of the sugar impurities in the dutiable raw sugars used in the manufacture of such lot.

(62354.)

WM. P. MALBURN, Assistant Secretary.

(T. D. 34663.)

Drawback on sugars and sirups.

T. D. 33062 of January 3, 1913, amended to provide for the distribution of drawback between sugars and sirups in accordance with the provisions of paragraph O of section 4, tariff act of 1913.

TREASURY DEPARTMENT, July 27, 1914.

To collectors and other officers of the customs:

The department's regulations of January 3, 1913 (T. D. 33062), providing for the payment of drawback on hard and soft refined

sugars and sirups manufactured from imported full-duty raw sugars, Cuban raw sugars, and Philippine raw sugars, upon which duty has been paid, either wholly or in combination with free imported raw sugars, or raw sugars of domestic origin, are hereby amended as follows:

When both sugar and sirup or molasses are manufactured from imported raw sugars, the sirup or molasses shall be considered a byproduct and the drawback payable fixed and ascertained in the following described manner:

On the 1st day, or as soon thereafter as practicable, of January, April, July, and October of each year there shall be filed with the collector of customs by each refiner two 8-ounce samples of each lot of sirup produced during the preceding three months (whether made from dutiable or free sugar). There shall be filed with such samples a certificate by the head refiner, superintendent, or some other officer of the company having knowledge of the facts to the effect that the samples truly represent the sirup manufactured during the quarter. specified.

Upon the sale of a sirup either for domestic consumption or for exportation the producer shall furnish, as soon as possible thereafter, to the United States appraiser at the port where abstracts from his refinery records are on file a sworn statement of such sale, showing (1) the date of sale, (2) the contract number or other symbol by which the sale may be located on his books, (3) the quantity of sirup sold, and (4) the actual selling price per gallon, noting all discounts and trade allowances.

One of the 8-ounce samples referred to above shall be submitted. to the appraiser, who shall report to the collector the polariscopic test thereof and the average wholesale market value of similar sirup in the principal markets of each of the countries from which raw sugars are imported. If the appraiser shall be unable to ascertain and report the wholesale prices or market value by reason of the fact that sirup of such character is not actually sold or offered for sale in the usual wholesale quantities in the principal markets of such foreign countries, he shall ascertain and report the value thereof in the manner provided by paragraph L of section 3 of the tariff act of October 3, 1913, using as a basis the values of such sirup in the United States during the period covered by the samples submitted, as shown by the sworn statements of sale furnished by the producer.

In the liquidation of abstracts from the refinery records the drawback distributed to the sirup may equal the duty which would be assessable on a similar sirup under the tariff act of 1913, predicated on the foreign market value returned by the appraiser for sirup produced by such refinery during the quarter preceding the beginning of the refining period covered by such abstract.

The remaining 8-ounce samples of sirup shall be retained by the collector. From time to time samples shall be taken from export shipments of sirup and compared with the samples furnished by the manufacturer upon which the drawback allowance is predicated. If, in the judgment of the collector, the samples so taken are not comparable with the samples filed with the collector the facts shall be reported to the department for instructions.

T. D. 34331 of March 31, 1914, and T. D. 34392 of April 17, 1914, are hereby revoked.

(62354.)

WM. P. MALBURN, Assistant Secretary.

(T. D. 34664.)

Drawback on sugar and sirups.

Amending T. D. 34340 of April 2, 1914, with respect to the abstract from the refinery record, and prescribing the manner in which stock in process at the beginning and ending of refining periods shall be accounted for.

TREASURY DEPARTMENT, July 27, 1914. To collectors of customs and others concerned:

The department's regulations of April 2, 1914 (T. D. 34340), amending T. D. 33062 of January 3, 1913, providing for the payment of drawback on refined sugars and sirups, with respect to the abstract from the refinery records to be filed, are hereby amended to provide that such abstract from the refinery record shall also show the stock in process in pounds and the approximate sucrose content at the beginning and end of the melt period covered thereby.

The stock in process at the beginning of a period, as shown by the abstract, to be liquidated shall be reduced to factors representing free and duty-paid raw sugar in the following manner:

1. Ascertain the proportions of dutiable and free sugar melted during the preceding period.

2. Ascertain the average rate of duty per pound paid on the dutiable raw sugar melted during the preceding period by dividing the total duty paid, as shown by the abstract covering such period, by the total weight of the dutiable raw sugar melted.

3. Ascertain the average test of the dutiable raw sugar melted during the preceding period by the following computations:

(a) Deduct from the average rate of duty per pound the duty assessable on 1 pound of raw sugar testing 75° under the tariff in effect at the time the raw sugar was imported.

(b) Divide the remainder of the average duty per pound by the rate of duty for each additional degree under the tariff in effect at the time the raw sugar was imported.

(c) Add the resulting number of degrees to 75°.