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of the United States residing in such foreign territory to close and seal said car, and also to prepare and present to such consular officer a manifest (Form No. 146) in quintuplicate containing a full and correct description of the merchandise, the marks and numbers on the packages, the dutiable value of each package, description and number of the car, and name of the railroad company to which it belongs.R. S., secs. 3102, 3103; Cust. Reg., arts. 457, 458; S. 3025, 11433, 12806.

701. On receipt of such manifest in quintuplicate as aforesaid, the consular officer of the United States will, after a careful comparison of the contents of the car with the manifest, duly close and seal the openings of the car, and will thereupon, after placing a serial number on the manifest, retain one copy thereof for the files of his office, transmit me copy immediately by the conductor of such car, in a ealed envelope, to the principal customs officer at the rontier port or place of first arrival in the United States, ransmit another copy by mail to the collector at the port of destination, deliver the fourth copy to the owner, agent, or conductor to accompany the car, and transmit the fifth copy directly to the Auditor for the Treasury Department. Cust. Reg., art. 458; S. 11433.

702. Before sealing the cars their contents should be examined and compared as to marks and numbers of the packages with the manifests presented for the consul's official signature; and the cars should be closed and sealed before the manifests are forwarded to their destination or delivered to the conductors of the trains. No car should be sealed if containing merchandise destined to more than one port, as it is contemplated that the car shall be opened only at one port of entry or of delivery and its entire contents taken out here. In no instance should this duty be intrusted to an Ganofficial person.


703. The tariff act of 1894, provides for the admission of ce tain articles of foreign growth or production free of dut under regulations to be prescribed by the Secretary of th Treasury. In some cases the cooperation of consuls is provide forin the Treasury regulations, and these cases are given belov

704. Animals for breeding purposes. The act provides thi any animal imported specially for breeding purposes shall I admitted free: Provided, That no such animal shall be at mitted free unless pure bred of a recognized breed and dul registered in the book of record established for that breed and the Secretary of the Treasury may prescribe such add tional regulations as may be required for the strict enforce ment of this provision.— Tariff of 1894, par. 373.

705.-The Treasury regulations direct that no animal in ported for breeding purposes shall be admitted free of dut unless the importer furnishes a certificate of the record an pedigree (Form No. 186), showing that the animal is pure bre of a recognized bred, and has been admitted to full registr in a book of record established for that breed, and that it sire and dam and grandsires and granddams were all recorde in a book of record established for the same breed. For lis of the books of record, see Appendix V. An affidavit (Fori No. 187) by the owner, agent, or importer that such anima is the identical animal described in said certificate of recor and pedigree must be presented. This affidavit, when mad at the port of exportation, must be made before the consula officer of the United States. In the case of sheep, females ar frequently recorded by flocks, and not individually; therefore whenever the aforesaid requirement as to pedigree can not b complied with, the animal will be admitted on the certificat of the secretary of one of the recognized associations name in the circular to the effect that it is pure bred and has bee registered in the flock book of that association.-S. 15589, 2462.

l'nless the certificate of record and pedigree be produced, the animal will be considered as not being pure bred of a mcognized breed and duly registered in the book of record established for that breed, and the duty will be assessed accordingly.-S. 11274, 15539, 15922, 16 108.

706. Immigrants teams and effects.— Teams of animals, ineluding their harness and tackle, and the wagons or other vehicles actually owned by persons emigrating from foreign countries to the United States with their families, and in aetual use for the purpose of such emigration, are admitted free under such regulations as the Secretary of the Treasury may preseribe. The team of an unmarried immigrant used in conveying personal effects and tools of trade from a foreign country to the United States may be admitted free of duty. Horses intended for racing purposes in the United States can not be admitted to free entry as the team of an immigrant, although used by an immigrant in the act of immigrating. Horses of immigrants used for the transportation of themselves and luggage to a railway station and thence shipped to the United States, where they are again used by the immigrants to reach their destination, are to be considered in actual use for the purpose of immigration; but horses and harness purchased abroad and brought to the United States in cars as freight are not within the terms of the act.Tariff of 1894, par. 374; S. 11178, 12624, 12956, 16589.

707. To entitle to free entry teams of animals, including their harness, and the wagons or other vehicles drawn by such teams, and the customary articles used in connection therewith, when brought into the United States by bona fide immigrants, the immigrant must make declaration before the l'nited States consular officer or the collector, at the option of the immigrant, stating the number and kind of animals and articles, that they are owned by the affiant and are being used for the purpose of immigration and are not intended for sale, and that the same have been in actual use by hin abroad. (Form No. 128.)

708. Natural mineral waters.—Mineral waters, all not artifi cial, and mineral salts of the same obtained by evaporation when accompanied by duly authenticated certificates show ing that they are in no way artificially prepared and are the product of a designated mineral spring; lemonade, soda water and all similar waters are exempt from duty.--Tariff of 1894 par. 555. Natural mineral water artificially charged with gas from the same or an adjacent spring, to compensate for loss of same in bottling, is entitled to free entry. S. 5115, 16249, 16845. The certificate required should be separate and distinct from the invoice and invoice certificate .and should embrace the oath or declaration of the owner ol manager of the spring, authenticated under the certificate of the consular officer of the United States.-S. 15503, 16587 (Form No. 156.)

709. Paintings and statuary.—Paintings, in oil or water colors, original drawings and sketches, and artists' proofs of etchings and engravings, and statuary, not otherwise provided for in the tariff act, are exempt from duty; but the term “statuary” as therein used includes only professional productions, whether statuary or sculpture, and the word "painting” does not include such as are made wholly or in part by stenciling or other mechanical process.- Tariff of 1894, par ,575.

. The professional productions of a statuary or sculp. tor are such works of art as are the result of the artist's own creation or copies of them or of works of other artists, made under his direction and supervision.-S. 9744, 11394, 108 U.S., 312; 132 U.S., 167. The most direct and satisfactory, but not the only, evidence that the statue is the professional production of a statuary or sculptor is the declaration (Form No. 127) of the scuiptor himself, certified by the consular officer.-S. 11394, 15283, 15428, 15821, 16377.

710. There is no requirement that the paintings provided for in the foregoing paragraph should be the production of professional artists, rising to the dignity of works of art, or should be accompanied by artists' certificates; but they must have been produced by hand and not by stenciling or other mechanical process.-S. 9161, 15292.

Paintings on porcelain in mineral colors, vitrified by firing, are not exempt from duty under paragraph 575 of the tariff set, and articles primarily designed for a useful purpose, but made the groundwork of artistic painting to please the eye and gratify the taste, are not paintings within the meaning of that paragraph, although the painting imparts to them their chief value from a pecuniary point of view. Paintings on chucks, curtains, gas fixtures, porcelain plaques and other similar ware, tiles, glass windows, table covers, doilies, etc., fuo not entitle those articles to free entry under this paragraph, although they may be so entitled under paragraph 686 of the

(Paragraph 711.). The painting must be designed solely for ornamental purposes, and the groundwork may be anything not designed to fulfill a useful purpose apart from the painting upon it.-S. 15178, 15413, 15831, 15952, 16422, 16429, 64.30, 1671.2.

711. Works of art, the production of American artists residing temporarily abroad, or other works of art, including pictorial paintings on glass, imported expressly for presentation to a national institution, or to any State or municipal corporation, or incorporated religious society, college, or other public institution, including stained or painted window glass or stained or painted glass windows, are exempt from duty; but such exemption shall be subject to such regulations as the Secretary of the Treasury may prescribe.-Tariff of 1894, par. 686; S. 15540.

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