CUSTOMS. (T. D. 35028.) Values of foreign coins. [Circular No. 1.] TREASURY DEPARTMENT, January 1, 1915. In pursuance of the provisions of section 25 of the act of August 27, 1894, I hereby proclaim the following estimate by the Director of the Mint of the values of foreign coins to be the values of such coins in terms of the money of account of the United States, to be followed in estimating the value of all foreign merchandise exported to the United States during the quarter beginning January 1, 1915, expressed in any such metallic currencies. Entries of merchandise liquidated upon the values proclaimed herein will be subject to reliquidation upon the order of the Secretary of the Treasury whenever satisfactory evidence shall be produced to him showing that the values in United States currency of the foreign money specified in the invoices were at the date of certification at least 10 per cent more or less than the values herein proclaimed. WM. P. MALBURN, Acting Secretary. Estimate by Director of the Mint of the values of foreign coins. 1 The exchange rates shown under this heading are recent quotations and given as an indication of the values of currencies which are fluctuating in their relation to the legal standard. They are not to take the place of the consular certificate where it is available. 78410 VOL 28-15-1 .365 .365 (T. D. 35029.) Invoice value. Appeal directed from decision of the Board of United States General Appraisers of December 18, 1914, G. A. 7651 (T. D. 34999) involving the assessment of duty on the value shown by the consular invoice when such value was higher than the value stated in the pro forma invoice and approved by the appraiser. TREASURY DEPARTMENT, January 2, 1915. SIR: The department is in receipt of your letter of the 22d ultimo inviting attention to a decision of the Board of United States General Appraisers dated December 18, 1914, G. A. 7651 (T. D. 34999), involving the assessment of duty on the value shown by the consular invoice when such value was higher than that stated in the pro forma invoice used on entry and approved by the appraiser. In view of the importance of the issue and in accordance with your recommendation, you are hereby authorized to file, in the name of the Secretary of the Treasury, an application with the Court of Customs Appeals for a review of the said decision. ANDREW J. PETERS, Assistant Secretary. Respectfully, ASSISTANT ATTORNEY GENERAL, New York. (T. D. 35030.) Wearing apparel in part of Lever lace. Appeal directed from decision of the Board of United States General Appraisers of December 9, 1914, Abstract 37007 (T. D. 34984), so far as it relates to protest 715163, relative to wearing apparel in part of Lever lace. TREASURY DEPARTMENT, January 4, 1915. SIR: I am in receipt of your letter of the 12th ultimo, inviting attention to the decision of the Board of United States General Appraisers of December 9, 1914, Abstract 37007 (T. D. 34984), in so far as it relates to protest 715163, wherein the board held that certain wearing apparel in part of Lever lace was dutiable at only 60 per cent ad valorem under paragraph 349 of the tariff act of August 5, 1909, instead of at 70 per cent under paragraph 350, although with respect to the protest in question there was no evidence in the case that the goods were not embroidered. In view of the importance of the issue and in harmony with your recommendation, you are hereby requested to file, in the name of the Secretary of the Treasury, an application with the United States Court of Customs Appeals for a review of the decision in so far as it relates to protest 715163 under subsection 29 of section 28 of the tariff act of August 5, 1909. Emergency revenue law-Stamp tax- Withdrawals for exportation and bonds therefor. Withdrawals for exportation and bonds given therefor not subject to tax under the act of October 22, 1914. TREASURY DEPARTMENT, January 5, 1915. SIR: The department is in receipt of your letter of the 24th ultimo, requesting that you be advised whether withdrawals for export are subject to tax under the act of October 22, 1914. In reply, I have to state that, under a ruling of the Commissioner of Internal revenue, withdrawals for transportation and exportation and bonds given therefor are not subject to tax under the said act, in view, it appearing, of the constitutional provision prohibiting taxation upon exports. It follows, therefore, that withdrawals for exportation and bonds given therefor are not subject to tax under the said act of October 22, 1914. Tespectfully, COLLECTOR OF CUSTOMS, New York. (T. D. 35032.) ANDREW J. PETERS, Emergency revenue law-Stamp tax-Certificates of landing. Certificates of landing for merchandise ex ported with the benefit of drawback unde section 2977 of the Revised Statutes and certificates of landing for domestic manufactures exported with the benefit of drawback under paragraph O of section 4 of the tariff act of October 3, 1913, not subject to tax under the act of October 22, 1914. TREASURY DEPARTMENT, January 5, 1915. GENTLEMEN: Referring to your letter of the 2d ultimo, I have to advise you that, under a ruling of the Commissioner of Internal Revenue, certificates of landing for imported merchandise exported with the benefit of drawback under section 2977 of the Revised Statutes are not subject to tax under the act of October 22, 1914, in view of the constitutional provisions prohibiting taxation upon exports. The Commissioner of Internal Revenue has also ruled that certificates of |