tion with the United States Court of Customs Appeals for a review of the said decision, in accordance with the provisions of subsection 29 of section 28 of the tariff act of August 5, 1909. Respectfully, Hon. WM. L. WEMPLE, A. PIATT ANDREW, Assistant Secretary. Assistant Attorney General, New York. (T. D. 32140.) Paper box tops. Paper box tops stamped into designs or shapes dutiable under paragraph 415, tariff act of 1909. TREASURY DEPARTMENT, January 10, 1912. SIR: I have to acknowledge the receipt of your letter of the 3d instant relative to the classification of certain printed box tops. It appears that it is the practice at your port to assess duty upon merchandise of the character represented by the samples as a manufacture of surface-coated paper at 5 cents per pound and 30 per cent ad valorem, whereas it is contended by certain importers that such paper is properly dutiable under paragraph 415 of the tariff act as paper embossed or cut, die-cut, or stamped into designs or shapes * * * or cut or shaped for boxes plain or printed but not lithographed. From an examination of the samples in question the department concurs in the opinion expressed by you that the provision in paragraph 415 is a more specific enumeration than the one in paragraph 411 for "all other articles composed wholly or in chief value of any of the foregoing papers," and you are accordingly directed to assess duty upon such merchandise under paragraph 415. A. PIATT ANDREW, Assistant Secretary. Respectfully, COLLECTOR OF CUSTOMS, New York. (T. D. 32141.) Drawback rates- Wastage allowances. The quantities specified in drawback rates are to be considered as maximum quantities and drawback is to be paid on quantities actually used, the value of waste material being taken into consideration in each instance. TREASURY DEPARTMENT, January 11, 1912. SIR: The department is in receipt of your letter of the 5th instant, relative to the liquidation of drawback entry No. 1746, covering boxes manufactured with the use of imported lumber, in which you state that the wastage prescribed by T. D. 27987 of 9.6 per cent has been claimed, but that it is stated that this wastage has a value of $0.0173 per foot, and that at this value such wastage would replace 116 feet of the imported lumber, leaving a net wastage of 1,444 feet instead of 1,560 feet. It should be understood that wherever in establishing a drawback rate the department gives percentages to be taken upon which to base the quantity of imported material used and also the amount of wastage, these percentages are to be considered as maximum percentages and not as absolute fixed figures to be used in estimating the drawback due. The entry should be liquidated upon the basis of the quantities claimed in the manufacturer's sworn certificates, taking the figures given in the rate as a maximum. Where it is shown that the wastage has a value, a calculation should be made as to the quantity of imported material such wastage at the value given will replace, and the net wastage should be thus ascertained. This applies to all rates, including general rates, and in the present case the wastage allowance should be based on 1,444 feet instead of 1,560 feet. Respectfully, A. PIATT ANDREW, (93296) Assistant Secretary. COLLECTOR OF CUSTOMS, Boston, Mass. (T. D. 32142.) Drawback on chewing gum. Drawback on chewing gum manufactured by William Wrigley, Jr., Co., of Chicago, Ill., and Brooklyn, N. Y., with the use of imported sugar and gum chicle." TREASURY DEPARTMENT, January 11, 1912. SIR: Drawback is hereby allowed, under section 25 of the tariff act of August 5, 1909, and the regulations promulgated thereunder (T. D. 31695 of June 16, 1911), on chewing gum manufactured by William Wrigley, jr., Co., of Chicago, Ill., and Brooklyn, N. Y., with the use of imported sugar and gum chicle. The allowance shall not exceed the quantities shown in the manufacturers' sworn statement dated November 13, 1911, transmitted herewith for filing in your office. Drawback on articles exported by mail. Regulations for the allowance of drawback on articles exported by mail. TREASURY DEPARTMENT, January 11, 1912. SIR: In reply to your letter of the 1st ultimo, I have to advise you that articles may be exported by mail with benefit of drawback under the following regulations: Notices of intent should be filed in the same manner as for exportations by rail or vessel, under the provisions of T. D. 31695. The packages should be inspected and mailed under the supervision of a customs officer, the receipt therefor to be delivered to such officer for filing at the customhouse with his return of inspection. A waiver of the right to withdraw such mail matter should be indorsed upon each package and signed by the party in whose name the receipt is made out, and the inspecting officer in making his return should state that such waiver was so indorsed on the package. Where the drawback is less than $25, evidence of landing abroad is not necessary. Where, however, the drawback is $25 or more, the entry should not be liquidated until either the receipt of the foreign consignee is filed or a certificate from the postal authorities in this country to the effect that notice has been received from the foreign postal officials that the packages were duly received at destination and delivered to the addressees. Drawback on circular saws manufactured by the Simonds Manufacturing Co., of Fitchburg, Mass., with the use of imported steel saw blades. TREASURY DEPARTMENT, January 11, 1912. SIR: Drawback is hereby allowed, under section 25 of the tariff act of August 5, 1909, and the regulations promulgated thereunder (T. D. 31695 of June 16, 1911), on circular saws manufactured by the Simonds Manufacturing Co., of Fitchburg, Mass., with the use of imported steel saw blades, said saws being manufactured either with solid teeth or with inserted teeth of domestic steel. A manufacturing record should be kept showing each lot of imported saw blades received, the diameter and weight of each blade, and foreign manufacturer's identifying number, the diameter and weight of each finished circular saw exported, the manufacturing number thereof, the weight of the imported saw blade used in its manufacture, the wastage incurred in the manufacture of each saw, and the value of the wastage and imported material. Where the teeth are made from domestic material, the manufacturing record should show, in addition to the foregoing, the weight of the points and shanks used. A sworn abstract from this record shall be filed with each drawback entry. The allowance shall not exceed the net weight of imported steel contained in each circular saw exported with the proper allowance for the net wastage. The manufacturers' sworn statement, dated November 16, 1911, is transmitted herewith for filing in your office. The department's unpublished decision, dated July 22, 1899, establishing a rate of drawback on saws manufactured by this company, is hereby revoked. Drawback on motion-picture films manufactured by the National Film Distributing Co., of New York City, with the use of imported raw films. TREASURY DEPARTMENT, January 11, 1912. SIR: Drawback is hereby allowed, under section 25 of the tariff act of August 5, 1909, and the regulations promulgated thereunder (T. D. 31695 of June 16, 1911), on motion-picture films manufactured by the National Film Distributing Co., of New York City, with the use of imported raw photographic films. A manufacturing record shall be kept, showing in detail the number of rolls of film, the serial number of each roll, the quantity of raw film contained therein, the number and kind (subjects) of films printed and developed, the number of lineal feet of raw film consumed in the production of each subject, and the date of manufacture. Each case exported shall be marked to show the number of subjects and the total quantity of film contained therein. The allowance shall not exceed the actual quantity of film contained in the exported motion-picture films, as shown by the abstract from the manufacturing record to be filed with each entry. The manufacturers' sworn statement, dated November 15, 1911, is transmitted herewith for filing in your office. Drawback on straining cloth manufactured by the Sugden Press Bag Co., of Boston, Mass., with the use of yarn manufactured by the Abbot Worsted Co., of Graniteville, Mass, from imported camel's hair. TREASURY DEPARTMENT, January 15, 1912. SIR: Drawback is hereby allowed, under section 25 of the tariff act of August 5, 1909, and the regulations promulgated thereunder (T. D. 22710-VOL 22-12-2 31695 of June 16, 1911), on straining cloth manufactured by the Sugden Press Bag Co., of Boston, Mass., with the use of yarn manufactured by the Abbot Worsted Co., of Graniteville, Mass., from imported camel's hair. The quantity of yarn upon which to base the drawback shall not exceed that actually appearing in the exported cloth, with no allowance for wastage. When this quantity has been ascertained the drawback to be paid thereon shall not exceed that distributable to the yarn, under T. D. 29718 of April 30, 1909, which provides for the allowance of drawback on products manufactured by the Abbot Worsted Co. from imported camel's hair. The manufacturers' sworn statement, dated November 16, 1911, is transmitted herewith for filing in your office. T. D. 20250 of October 27, 1898, is hereby revoked. Respectfully, (89818.) COLLECTOR OF CUSTOMS, Boston, Mass. (T. D. 32147—G. A. 7315.) Assistant Secretary. Transshipment of goods from Canada for exportation. 1. INTENTION TO EXPORT SHOWN BY FORMS GIVEN IN CUSTOMS REGULATIONS. Where goods are shipped from Canada through the United States, and are intended for exportation to England, an uncommunicated and secret intention to export them avails nothing. Such intention must be shown by conforming to the requirements of articles 418 and 419 of the Customs Regulations of 1908. 2. POWER OF ATTORNEY To Enter GooDS. The consignee of imported goods is regarded as the owner, and a power of attorney given by him to enter the goods is valid, so that an entry made under his authority will be sufficient on which to assess duty. United States General Appraisers, New York, January 15, 1912. In the matter of protest 500279 of T. W. Saunders against the assessment of duty by the collector of customs at the port of Buffalo. Before Board 3 (Waite, SomervILLE, and HAY, General Appraisers). SOMERVILLE, General Appraiser: This importation consists of 48 empty barrels which were shipped by Lever Bros. (Ltd.) from Toronto, Canada, in bond to Philadelphia for transshipment to Liverpool, England. The testimony shows that after arrival at Philadelphia the goods were actually shipped abroad. The importer or consignee of the goods is T. W. Saunders. By subsection 1 of section 28 of the present tariff act of August 5, 1909, all merchandise imported into the United States is deemed and held to be the property of the person to whom the same is consigned. In the present case the consignee gave a power of attorney to Thomas Hay, which |