This does not include like articles imported by other parties and purchased from them while in bond by or for colleges, Shools, &c.

* “Grain bags, imported from Canada, filled with flaxseed, reported by appraiser as a 'not unusual' covering, are not liable to duty as bags."

* No allowance will be made for loss or decay on the voyage, unless the said loss shall exceed 25 per cent. of the quantity, the allowance then made shall be only for the amount of loss in excess of 25 per cent. of the whole quantity.

"Barrels of American manufacture exported filled, to be entitled to free entry on return, must be returned as barrels, and not as parts of rrels, and must have the internal revenue mark erased at the expense of the importer, before delivery. If the hoops, heads, and staves of such irrels are detached and returned as 'shooks,' they are dutiable."

A practice has obtained at some of the ports on the Canadian frontier of admitting free of duty barrels and bags of domestic manufacture which ive been exported empty and returned filled with the products of Canada. This practice is not warranted by law, inasmuch as the barrels and gs are not returned in the same condition as when exported. They stand, therefore, upon the same footing as such articles of foreign manufac tre; and if the merchandise they contain is subject to ad valorem duty, the value of the sack or barrel should be added to the foreign value of the erchandise to make the dutiable value. If the merchandise contained in them is subject to a specific duty, and the covering is of the kind in hich such merchandise is usually imported, then the covering will be free of duty.

The dutiable value of merchandise imported in packages, as a general rule, embraces the cost of the cask, box, bag, bottle, or other envelope or vering, when so purchased; but when such is not the case, and the envelope or covering has been purchased, or furnished, separate from the ntents, the cost of such envelope or covering must be added to the value of the contents.

In case of unusual coverings, the facts are to be reported to the Department for its consideration and decision. This provision does not apply to I such box, &c. containing goods paying strictly specific duties, provided the covering is not unusual, but such as is commonly used to protect e description of goods contained in them.

In regard to sacks, boxes, &c. containing goods paying an ad valorem duty, duty should in all cases be assessed upon the value of the sack, box, other covering at the same rate as is imposed by law upon the merchandise they contain; provided, as just above mentioned, the sack, box other covering is of the character in which such merchandise is usually imported.