...Paragraph 1615 of the Tariff Act of 1930 provides for the exemption from duty of articles manufactured in the United States, when returned after having been...condition by any process of manufacture or other means if imported by or for the account of the person who exported tliemjrom the United States, and further...

...article is not free of duty under the provision in paragraph 1615 for "Articles the growth, produce, or manufacture of the United States, when returned after...improved in condition by any process of manufacture," etc. Ib. Anchovies. Canned anchovies were properly assessed at the increased rates of duty proclaimed...

...of 1890, 1894, 1897, 1909, and 1913, all of which were alike in this respect, extended free entry to articles the growth, produce, and manufacture of the...returned after having been exported without having been advanced-in value or improved in condition. This legislative change unquestionably contemplated such...

...is: 404. Articles the growth, produce, or manufacture of the United States, when returned after being exported, without having been advanced in value or...condition by any process of manufacture or other means. * * * The Board of General Appraisers, on appeal, sustained the collector, and entered judgment accordingly....

...imported, with respect to which the duty was paid upon such previous importation, if (1) reimported, without having been advanced in value or improved...condition by any process of manufacture or other means, after having been exported under lease to a foreign manufacturer, and (2) reimported by or for the...

...No. 64.] TREASURY DEPARTMENT, October 29, 1907. To collectors and other officers of the customs: 1. Articles the growth, produce, and manufacture of the...States, when returned after having been exported without being advanced in value or improved in condition by any process of manufacture or other means; casks,...

...set forth in the following provision in paragraph 1615. PAR. 1615. Articles the growth, produce, or manufacture of the United States, when returned after...been exported without having been advanced in value OT improved in condition by any process of manufacture or other means if imported by or for the account...

...dutiable, the rate of duty being immaterial in a prosecution of this character. But it is argued that "articles the growth, produce and manufacture of the...States, when returned after having been exported," are on the free list (par. 483) and that it was incumbent on the Government to show affirmatively that...

...States consul, stating that the merchandise was imported from the United States, and that it was not advanced in value or improved in condition by any process of manufacture or other means while abroad, and also an oath or declaration «f the owner, importer, consignee, or agent on form...

...as American goods returned. The latter paragraph reads: PAR. 1615. Articles the growth, produce, or manufacture of the United States, when returned after...having been exported, without having been advanced ID value or improved in condition by any process of manufacture or other means if imported by or for...