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THE NEW TARIFF REGULATIONS. Washington, D. C. August 23. New treasury regulations drawn in conformity with the new tariff act provide , that certificates entitling them to reentry into the United States duty free will be supplied for horses and other animals taken into Canada and Mexico for racing or exhibition purposes. This will permit the return without tax of American racing stables sent to the Canadian tracks, provided the proper certificate is first obtained and that the reentry is in compliance with the other customs regulations. Nothing is contained in the new regulations, however, regarding American race horses sent to Europe. Under the old law such animals could be brought into the United States again without paying duty, on the ground that they were American-bred. But this cannot be done under a rigid interpretation of the new law. The treasury department is not disposed to be rigid, however. When asked about the matter today, the acting secretary of the treasury. J. B. Reynolds, said that the department would be disposed to Interpret the law liberally in regard to American race horses taken to Europe when . the old law was in force, and their owners anticipated no difficulty about re-entering them. The tariff tax on horses Is 0 a head for those valued at less than 50 and twenty-five per cent, ad valorem for those valued higher. If the owners of animals now abroad establish that they are American-bred, they probably will be allowed to re-enter them free. Hereafter it would seem to be necessary to obtain extension of the regulation regarding Canada and Mexico to cover race horses sent to Europe before horses may be sent to English and French courses without the imposition of heavy additional expense. The same holds good as to horses and other animals intended for exhibition at horse shows, fairs, expositions, etc. This provision of the law was drawn to prevent free entry of American cattle which had been driven over the Canadian and Mexican lwrders for long periods of grazing in those countries, free entry for them later being claimed on the ground that they were American-bred.