shall have been performed, stating that, to the best of his knowledge and belief, the flour specified in the manifest was manufactured wholly from imported wheat; and if such flour is shipped in bags, that all the bags covered by the certificates are of uniform size, and that each bag contains....... ...pounds of

flour.

The next weight so stated in said certificate will be taken as the basis of computation of the drawback, payable on the exportation of such flour in bags.

It not being necessary to weigh flour so shipped and marked, at the port of exportation, to determine the quantity on which drawback is to be allowed, no charge will be made for weighing. Art. 780, Customs Regs., 1892.

If merchandise on which drawback is claimed was laden under a preliminary entry, the party making such preliminary entry must, within sixty days after the clearance of the exporting vessel or conveyance, file with the collector, a drawback entry covering the merchandise so laden; but the time for filing and completing a combination entry may be extended by the collector to six months, upon evidence satisfactory to him that failure to complete such entry within the sixty days specified resulted from no fault or neglect on the part of the claimant. Art. 781, Customs Regs., 1892.

When the drawback entry or the bond required shall not have been completed within the period fixed by these regulations, such entry or bond may be completed only by special permission of the Secretary of the Treasury.

The application for permission, setting forth, under oath, the cause of omission or failure, shall be forwarded to the Secretary of the Treasury, through the collector of the port where such entry was filed, accompanied by a statement made by the collector, showing all facts known to him relative to the matter in question. Art. 782, Customs Regs., 1892.

If for any cause the party making the drawback entry cannot produce the required bill of lading, he may, through the collector, submit to the Secretary of the Treasury a sworn statement, show

(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.)

ing cause of failure, with such proofs as may be had of exportation and of his right to make drawback entry.

The collector transmitting such statement and proofs shall submit therewith his report and recommendations relative to the case. Art. 783, Customs Regs., 1892.

In case of failure on the part of customs officials to comply with regulations relative to exportation with benefit of drawback, the collector shall report the facts to the Secretary of the Treasury, and, if the failure was not the fault of the party making entry, and if the evidence of exportation be satisfactory, the Secretary of the Treasury will order the liquidation of the entry. Art. 784, Customs Regs., 1892.

The drawback entry having been completed, charges incident thereto having been paid, the bond when required having been given, the exporter or agent having furnished bills of lading and the required information, the requisite reports of the surveyor and appraiser having been made, and the exporting vessel or conveyance having been cleared, as shown by record of clearance in case of direct exportation, or by certificate (Form Cat. No. 892) in case of transportation and exportation, the collector with whom such entry and information are lodged shall ascertain the quantity of imported materials used in the manufacture of the articles entered for drawback, by reference to special instructions of the Department relative to determining such quantity, and shall ascertain the amount of duty paid on such quantity, by reference to records of importation of the materials identified in the drawback entry, or to special rates established by the Secretary of the Treasury. The collector shall deduct from the amount of duty so ascertained the legal retention of one per centum, and thus determine the amount of drawback to be paid. Art. 785, Customs Regs., 1892.

Import entries, certificates of importation, and extracts from such certificates, shall constitute the records from which the amount of duty paid on the quantity of materials used shall be determined; and to guard against errors of identification, and of overallowance, all materials identified in manufacturers' certificates and in export entries which have been liquidated, and all materials covered by

(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.)

certificates of importation and extracts from such certificates issued, shall be charged against the records of importations to which they respectively refer. Art. 786, Customs Regs., 1892.

The amount of drawback due on exported articles covered by a drawback entry having been ascertained, the collector shall issue thereafter a debenture certificate made payable to the order of the party making such entry, or to the order of a party to whom the maker of the entry shall, on such entry, have ordered the drawback paid, or declared it to be due.

Such certificate shall be made payable in thirty days from the date of the clearance of the vessel or conveyance in which the exportation was made, and shall be in Form Cat. No. 791. Art. 787, Customs Regs., 1892.

Such certificates, being prepared in book form, with margin as shown in Form. Cat. No. 791, will be numbered consecutively for each fiscal year. When the certificate is issued the marginal abstract called for by such form shall be completed, and the party to whom such certificate is delivered shall acknowledge the receipt thereof on the margin, which shall be retained by the collector. Art. 788, Customs Regs., 1892.

No drawback shall be allowed on any article of domestic manufacture exported until the rate of allowance has been established by the Secretary of the Treasury. Application for allowance on an article for which no rate has been established shall be made to the Secretary of the Treasury.

Such application shall be presented to the collector of S. 11634. customs at the port at which the entry for which drawback is tended to be made, who shall transmit the same to the Secretary, with his recommendation as to the rate to be established. Art. 789, Customs Regs., 1892.

Certificates of importation, and extracts from such certificates, issued for drawback purposes, must show allowance for damage on materials certified, if any has been allowed; state the facts and conditions of protest against rate or amount of duty paid, in case protest has been made, and name the party to whom delivery has been certified, in case a certificate of delivery has been filed with

(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.)

the collector issuing such certificates of importation and such extracts. Such certificates shall not be issued until the import entry covering the merchandise to be certified shall have been liquidated and the legal time for filing protest shall have expired.

All certificates of importation or extracts therefrom covering tin plates or terne plates shall specify the number of boxes imported, the weight thereof, the sizes of the sheets, and the number of sheets per box. Art. 800, Customs Regs., 1892.

Collectors may withhold delivery of debenture certificates for ten days after the party making the entry shall have performed all acts required of him precedent to liquidation of such entry. Art. 801, Customs Regs., 1892.

At ports where there is a naval officer, all action required by the collector by these regulations, for determining the amount of drawback or refund to be allowed on merchandise exported, shall be taken by both collector and naval officer; all orders and certificates relating to the ascertainment and payment or crediting of such allowances must be countersigned by such naval officer, and all records, reports, and information relative to liquidation of drawback and refund entries shall be for use of both collector and naval officer. Art. 802, Customs Regs., 1892.

Drawback on Vessels Built in the United States of
Foreign Materials Under Section 17, of the
Act of June 26, 1884.

When a vessel is built in the United States for foreign account, wholly or partly of foreign materials, on which import duties have been paid, there shall be allowed on such vessel, when exported, a drawback equal in amount to the duty paid on such materials, to be ascertained under such regulations as may be prescribed by the Secretary of the Treasury. Ten per centum of the amount of such drawback so allowed shall, however, be retained for the use of the United States by the collector paying the same.

(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.)

For the regulations governing refund of these duties, see Synopsis 12470, March 2, 1892.

The following rates of drawback have been established by the Secretary of the Treasury upon the several articles mentioned :—

Drawback Rates.

Alphabetical list of drawback rates established by the Secretary of the Treasury.

Etna. Dynamite. See Explosives.

Agate Iron Ware: manufactured by the Lalance and Grosjean Manufacturing Company of Woodhaven, N.V., from imported sheet-iron, same as duty paid. Add to the weight of the sheet-iron blanks entering into the manufacture the following percentages of said weight, viz:

Add for wastage in cutting. All circular blanks, 211⁄2 per cent.; all oval blanks, II per cent. Add for wastage in stamping; all circular blanks for milk boilers, 20 per cent.; all circular blanks for Berlin and convex saucepans, and stovepots and sauce pots, 16 per cent.; and all circular blanks for all other stamped goods, 8 per cent.

Deduct for value of scrap resulting from finishing all blanks "spun" and "trimmed," 14 per cent. (S. 9780.) Air Brake, imported; used in a locomotive built by the Baldwin Locomotive Works, Philadelphia, Pa., same as duty paid. (7247 F.) April 10, 1891.

Ajax Metal: manufactured by Ajax Metal Company, Philadelphia, wholly from imported lead, same as duty paid. Add to net weight exported article 1 per cent. (475-Ĝ. ) April 2, 1892. Ajax White Metal from tin and lead, same as duty paid on a quantity of lead equal to one-half of the exported weight. S. 7702.

Alcohol, imported: used in manufacture of perfumed water by McKesson & Robbins, New York, same as duty paid (4327-G.) October 19, 1893.

(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.)