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Treasury decisions under customs and other laws Volume 3

Treasury decisions under customs and other laws Volume 3

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This historic book may have numerous typos and missing text. Purchasers can download a free scanned copy of the original book (without typos) from the publisher. Not indexed. Not illustrated. 1871 Excerpt: ...at Mew York, March 21, 1870. Appeal 7800.) (615.) No deduction to be made from deposit of importers for loss or wastage by cinders, smoke, &c, in the process of remanufacture of old broken railroad-iron imported for remanufacture. Two hundred and twenty-one thousand one hundred and one pounds of old broken railroad-iron were imported into the district of Detroit, Mich., for remanufacture, under the provisions of section 27, act of March 2,1861, and Treasury Eegulations thereunder of March 27,1861. In remanufacturing the same, there was a loss or wastage, by cinders, smoke, &c, of 15 per cent., or 4,130 pounds, so that only 218,880 pounds were exported as the product of the larger quantity originally imported. Inquiry was made whether the entire deposit of duties given on the importation of said iron to secure jfche exportation of the whole quantity imported should be refunded or a deduction made for the wastage. Held, that no good reasons could be perceived why an allowance should not be made for actual wastage, but that the greatest care should be taken to ascertain that the quantity embraced in any export entry of said iron contains the entire product of the quantity included in the particular importation; also, that the export entry should state the actual amount of wastage, so that the aggregate quantity stated in the export entry, including wastage, shall agree with the weight found on importation. Under those circumstances, the entire amount of duties deposited on importation should be refunded on exportation. It will be observed that article 120 of the Revised Regulations prescribes that the privilege of such importation and remanufacture is confined to iron rails or bars for railroads, and is not to include any other description of iron.--(L...