Such drawback shall be determined and paid under such rules and regulations, and upon the filing of such notices, bonds, bills of lading, and other evidence of payment of tax and exportation, as the Secretary of the Treasury shall prescribe.

Before drawback can be paid on any article the Secretary of the Treasury must have information relative to the facts and conditions of the manufacture or production of the article, that he may determine whether it is covered by the terms of the law. If the article is entitled to drawback, the Secretary must have full knowledge of kinds of materials used, process of manufacture, and wastage of material in such process, that he may prescribe the necessary special regulations governing inspection, ascertainment of quality, and rate of allowance.

Our experience in securing the establishment of rates of allowance on articles not before placed on the drawback schedule has been such that we can confidently promise efficient service in the matter of securing new rates of allowance, and in having old rates revised when revision is made necessary by change in conditions or processes of manufacture.

We have in our business a department in which experienced employees give their attention exclusively to drawback matters. Our business connections at all frontier and seaboard ports of the country give us special advantages in collecting drawbacks on articles shipped from interior points.

We offer the benefits of these advantages and of others incident to the great volume of our business to exporters generally. Our advantages enable us to reduce to the minimum the expenses of collecting drawback on "through shipments."

Any information relative to drawback law, regulations or customs business will be given on application in person or by letter.

ADVICE TO AMERICAN TOURISTS.

The advice to foreign tourists and immigrants on following pages applies, except that particular attention is called to paragraph 709, which in part reads as follows: Residents of the United States returning from abroad, all wearing apparel and other personal effects taken by them out of the United States to foreign countries shall be admitted free of duty, without regard to their value, upon their identity being established, under appropriate rules and regulations to be prescribed by the Secretary of the Treasury, but no more than one hundred dollars in value of articles purchased abroad by such residents of the United States shall be admitted free of duty upon their return.

ADVICE TO FOREIGN TOURISTS AND
EMIGRANTS.

The following are the only articles exempt from duty as the property of tourists arriving from abroad, except such articles as are free by law :

Wearing apparel in actual use, or that has been in use, or that is necessary for the present comfort or convenience of the owner. Articles of clothing, which have not been in actual use and not necessary for the present comfort or convenience of the owner, are dutiable.

Professional books, implements, instruments and tools of trade, occupation, or employment of the person arriving. This includes theatrical wardrobes actually belonging to actors arriving with the articles.

Personal effects, viz.: Such articles as are worn on the person, or used in connection therewith. This includes jewelry that has been worn, or is in use by the owner, but only one watch is passed free for a single passenger.

Books, libraries, or parts of libraries (other than professional), that have been used abroad for not less than one year.

Household effects that have been used abroad for not less than one year.

Free entry of all of the above articles is conditional upon the fact that they are not merchandise nor intended for sale, but are simply the personal property in use, and intended for the use of the person bringing them.

The above list includes everything that is free by reason of being the property of returning tourists. Many other articles are free under the general tariff laws, which will be found in the "Alphabetical Schedule." The rates of duty on all dutiable goods will also be found in the schedule.

Passengers' declaration forms will be given to passengers during the voyage. These blanks are divided into two sections, one for the goods exempt from duty, according

to the foregoing list, and one for dutiable articles. Passengers must fill these out carefully, giving full and true details of everything they have with them. If a family is arriving, the senior member may include everything belonging to the family in one declaration.

If the contents of any one trunk or package exceed $500 in value, or if the dutiable articles in any trunk or package are such that a proper examination cannot be made at the wharf, the trunk or package will be sent to the U. S. Public Stores for examination and appraisement.

Particular attention is called to this provision of law : Whenever any article subject to duty is found in baggage which was not at the time of making declaration mentioned by the person making declaration, such article shall be forfeited, and the person in whose baggage it is found shall be liable to a penalty of treble the value of the article.

The exemption from duty of household effects, and books that have been in use not less than one year, is not limited to those actually brought by passengers. They may be imported any time after the passenger's arrival.

To ensure safety and speedy delivery to any part of the United States, follow carefully the directions given in 'Shipping Instructions," page xviii.

Information regarding passports or any matter connected with the customs business, will be furnished on application at any of our offices.

SHIPPING INSTRUCTIONS.

THESE INSTRUCTIONS ARE CORRECT AS PER UNITED STATES CUSTOMS LAWS AND SHOULD BE CAREFULLY COMPLIED WITH.

1. Every package must be distinctly marked with name or shipping mark of Consignee, and have Bill of Lading and Invoice made out bearing same mark as goods.

2. Every package must be distinctly marked "In Bond to*

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3. Present four Invoices to the U. S. Consul for certification. The Consul will return two

4.

copies.

Mail immediately one certified invoice to R. F. DOWNING & Co., 24 State Street, New York, and the other to Consignee.

5. Instruct the Forwarding Agent to consign goods on Bill of Lading to R. F. DOWNING & Co., 24 State Street, New York, and also insert on Bill of Lading "For transportation in Bond to*.

6. Instruct the Forwarding Agent to mail a copy of the Bill of Lading to R. F. DOWNING & Co., by Steamer carrying the goods or by first Mail Steamer, and mail all other documents to address of Consignee.

NOTE.-If certified Invoice and Bill of Lading do not reach R. F. DOWNING & CO. as soon as goods arrive at New York, the goods will be sent to "General Order Warehouse" by Customs Officers, thereby incurring great expense and delay. If value of goods is less than $100 no Consular Invoice is required, and goods can go forward IN BOND without customs examination at New York; but a complete detail of goods and values must be produced.

*Insert Port of destination.