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MEASURES OF LENGTH. 0.001 meter.... I millimeter..

0.0394 inches. 0.01 meter... I centimeter..

..0.3937 inches. 0.1 meter. ..I decimeter

.-3.937 inches. I meter.... ....I meter..

•39.37 inches. 10 meters ...I dekameter.

393.7 inches. 100 meters... .....I hectometer

328 1-12 feet. 1,000 meters..... .........I kilometer

3280 10-12 feet.

0.62136 miles. 10,000 meters.... ....I myriameter

| 32808 4-12 feet.

6.2137 miles. MEASURES OF SURFACE. I square meter ........... I centare..

..1550 square inches. 100 square meters.........I are.

119.6 square yards. 10,000 square meters.........I hectare....

.2.471 acres. MEASURES OF VOLUME.

Cubic Measure, I cubic centinieter..........I milliliter to cubic centimeters.....

.........0.001 liter. I centiliter. 0.1 cubic decimeter.

........0.01 liter. I deciliter.

.O. I liter. I cubic decimeter I liter. 10 cubic decimeters .I dekaliter.

10 liters. 0.1 cubic meter..

I hectoliter. i cubic meter..

....100 liters. 1 kiloliter, or stere..

...1000 liters. Dry Measure. I milliliter

0.061 cubic inch. I centiliter.

......0.6102 cubic inch. I deciliter

.6.1022 cubic inches. I liter..

..0.908 quart. I decaliter

..9.08 quarts. I hectoliter..

..2 bushels and 3.35 pecks. i kiloliter, or stere.

..1.308 cubic yards.
Liquid Measure.
I milliliter.
I centiliter.

....0.27 fluid drachm.

....0.338 fluid oz. I deciliter.

..0.845 gill. i liter..

1.0567 quarts. i dekaliter.

.2.6417 gallons. 1 hectoliter.

.26.417gallons. i kiloliter, or stere.....,

.264.17 gallons.

.....I liter.

(NOTE.-Accuracy and precision in customs proceedings are so essentialto the interests of importers that the services of a competent broker are usually woith vastly more than the small cost of such services.)

WEIGHTS. I cubic millimeter........... I milligramme.

...........0.001 gramme. 10 cubic millimeters......... I centigramme

.....0.01 gramme. 100 cubic millimeters.........I decigramme

.........0.1 gramme. I cubic centimeter I gramme

....... I gramme. 10 cubic centimeters ........I dekagramme

...Io grammes. I deciliter.. I hectogramme.

100 grammes. I liter i kilogramme or kilo.

1,000 grammes. 10 liters I myriagramme..

10,000 grammes. I hectoliter. I quintal..

100,000 grammes. I cubic meter. I millier or tonneua..

1,000,000 grammes. I milligramme,

..0,0154 grain avdp. I centigramme.,

...0.1543 grain avdp. I decigramme..

1.5432 grains avdp. I gramme.

.15,432 grains avdp. 1 dekagramme.

.0.3527 ounce avdp. 1 hectogramme

.-3.2274 ounces avdp. 1 kilogramme or kilo.

..2.2046 lbs. avdp. I myriagramme.

22.046 lbs. avdp. i quintal...

..220.46 lbs. avdp. I miller or tonneau.

.2204.6 ibs. advp.

[graphic]

(Note.—Accuracy and precision in custo'nis proceedings are so essential to the interests of importers that the services of a competent broker are usually worth vastly more than the small cost of such services.)

DRAWBACK. 36. Drawback is a refund upon the exportation of imported merchandise of the duties which have been paid thereon.

There are two kinds of drawbacks: First, that allowed upon imported merchandise, when it is exported in the original packages without having been withdrawn from the custody of the customs officers; Second, that allowed upon imported materials which have been used in this country in the manufacture of articles exported under drawback entries.

1.—Drawback on merchandise exported in customs custody.

37. Merchandise may remain in bonded warehouse after the payment of duties thereon at the expense and risk of owners thereof, and if exported directly therefrom within three years from date of importation, is entitled to return duties, less one per centum, payable on production of proper evidence of landing abroad. See

38. Merchandise upon which duties have not been paid may be withdrawn for immediate exportation at any time within three years with remission of the duty thereon. Merchandise which has not been delivered from customs custody, whether on board vessel, in the hands of the Appraiser, or undergoing transportation in bond, may be exported without payment of duty; or, if duty has been paid, with a refund of duty, less one per centum.

39. It is held that additional duties, imposed on account of undervaluation, cannot be refunded or remitted on exportation of merchandise. Opinion Attorney General, Sept. 8, 1891, S. 11754.

40. No merchandise imported shall be entitled to drawback of the duties paid, unless the duties so paid shall amount to fifty dollars at least; nor unless they shall be exported in the original casks, cases, chests, boxes, trunks, or other packages, in which they were imported, without diminution or change of the articles which they were therein contained, at the time of importation, in quantity, quality, or value necessary or unavoidable wastage or damage only excepted. R. S. 3016.

R. S. 2977.

(NOTE.--Accuracy and precision in customs proceedings are so essential to the interests of importers that the services of a competent broker are usually worth vastly more than the small cost of such services.)

Limitation of Time for Exportation. 41. No drawback of the duties shall be allowed on merchandise entitled to debenture under existing laws, unless such merchandise shall be exported from the United States within three years from the date of the importation of the same. One per centum on the amount of all drawbacks allowed shall be returned for the use of the United States by the collectors paying such drawbacks, respectively. R. S. Sec. 3017.

Exportation of Liquors or Sugars. It shall be lawful for the exporter of any liquors in casks, or any unrefined sugars, to fill up the casks or packages out of other casks or packages included in the same original importation, or into new casks or packages corresponding therewith, to be marked and numbered as the original casks or packages, in case the original casks or packages shall, in the opinion of the officer appointed to examine the same, be so injured as to be rendered unfit for exportation, and in no other case. The filling up or change of package must, however, be done under the inspection of a proper officer, appointed for that purpose by the collector and naval officer, where any, of the port from which such liquors or unrefined sugars are intended to be exported; and the drawback on articles so filled up, or of which the packages have been changed, shall not be allowed without such inspection. R. S. Sec. 3026.

Exportations-Change of Packages. When the owner, importer, consignee, or agent, of any merchandise entitled to debenture, may wish to transfer the same into packages, other than those in which the merchandise was originally imported, the collector of the port where the same may be shall permit the transfer to be made, if necessary, for the safety and preservation thereof. R. S. Sec. 3030.

Notice of Change.
Due notice of the wish to make such transfer, in writing,

(NOTE.-Accuracy and precision in customs proceedings are so essential to the interests of importers that the services of a competent broker are usually worth vastly more than the small cost of such services.)

setting forth sufficient cause for the transfer, sha 11 be given to the collector, who shall appoint an inspector of the revenue to ascertain if the allegation be true, and, if found correct, to superintend the transfer, and to cause the marks and numbers upon the original packages to be inscribed upon the packages into which the merchandise shall be transferred. R. S. Sec. 3031.

INSPECTION AND LADING, TEN DAYS TO COMPLETE ENTRY.

The collector shall direct the surveyor, where any, to inspect, or cause to be inspected, the merchandise notified for exportation; and if it is found to correspond fully with the notice and proof concerning the same, the collector, together with the naval officer, if any, shall grant a permit for lading the same on board of the vessel named in such notice and entry. Such lading shall be performed under the superintendence of the officer by whom the same has been so inspected; and the exporter shall make oath that the merchandise, so noticed for exportation, and laden on board such vessel, previous to the clearance thereof, or within ten days after such clearance, is truly intended to be exported to the place whereof notice has been given, and is not intended to be relanded within the United States, otherwise the merchandise shall not be entitled to the benefit of the drawback. R. S. Sec. 3035. TRANSPORTATION TO ANOTHER DISTRICT FOR EXPORTATION.

All merchandise imported into the United States, the duties on which have been paid, or secured to be paid, may be transported by land, or partly by land and partly by water, or coastwise, from the district into which it was imported to any port of entry and exported from such port of entry with the benefit of drawback. R. S. Sec. 3036.

Extension of Time for Entry. Whenever the exporter entering any merchandise, for the benefit of drawback, shall not have completed such entry, by taking the oath or giving the bond required by the existing laws, within the period prescribed by law, but should offer to complete the entry after the expiration of the period, the Secretary of the Treas

(NOTE.-Accuracy and precision in customs proceedings are so essential to the interests of importers that the services of a competent broker are usually worth vastly more than the small cost of such services.)

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