^'. '^■z\i.:ti:Js3'iSLf:!i K V .vt>:;-£>* £ Vi^stii^'^ih i j':o>: OJnrnfU Ham ^t\\\xxx\ Htbtaty Cornell University Library KF6687.U58 1908 Digest of decisions of the Treasury depa 3 1924 020 028 001 Cornell University Library The original of tiiis bool< is in tine Cornell University Library. There are no known copyright restrictions in the United States on the use of the text. http://www.archive.org/details/cu31924020028001 DIGEST OF DECISIONS OF THE Treasury Department (CUSTOMS) AND OF THE BOARD OF U. S. GENERAL APPRAISERS RENDERED DURING THE CALENDAR YEARS 1904, 1905, 1906, AND 1907 UNDER ACTS OF CONGRESS, TOGETHER WITH DECISIONS OF UNITED STATES COURTS IN CUSTOMS CASES GEORGE B. CORTELYOU Secretary of the Treasury WASHINGTON GOVERNMENT PRINTING OFFICE 1908 TnBASDBi Department, Document No. 2504. Division of Customs. PEEFATOEY IJ^OTE. This Digest is published for the information of oflScers of the customs and others concerned. It embraces all published decisions relating to the adminis- tration of the customs under the tariff act of July 24, 1897, and other acts of Congress, rendered by the Treasury Department and the Board of United States General Appraisers, during the calendar years 1904, 1905, 1906, and 1907, together with decisions of United States courts in customs cases and table of court cases. The matter contained In this volume consists, principally, of the syllabi to decisions as officially promulgated, with headings and subheadings arranged alphabetically. In some instances the different paragraphs of the syllabi have been separated and placed- under appropriate headings. 3 DIGEST OF CUSTOMS DECISIONS RENDERED DURING CALENDAR YEARS 1904, 1905, 1906, AND 1907. Abandonment of damaged goods. (See Damage allowance.) Abandonment — Goods in bonded warehouse — Effect of treaty. ( See Bonded Warehouses. ) Absinthe and Kirschwasser — Gauge of. Gauge of 28.40 fluid ounces or 84 centiliters per bottle to be used as stand- ard of measurement in returns o'f Importations of absinthe and kirsch- wasser put up by Malson Pernod Flls, of Dijon, Prance. (T. D. 27142 ; February 21, 1906.) Absorption of moisture. Abatement of duties on weighable goods by reason of alleged excess returned by weighers over weights as shown by invoices, due to absorption of moisture. (T. D. 26291; April 18, 1905.) Uode of proof — Treasury regulations — On an importation of so-called Indian red, contained in casks, it was shown that the weight of the merchandise had been Increased by an unusual absorption of sea water ; Held that in estimating the duties the importers were entitled to have due allowance made therefor. Before the Board of General Appraisers Importers are at liberty to prove by the ordinary rules of evidence the fact and extent of an absorption of sea. water by imported merchandise; and it is not necessary, although it is desirable, that they should comply with the regulations of the Secretary of the Treasury as to the mode of proof, the Secretary not being invested with authority to prescribe an exclusive method of proof. (T. D. 25553 — G. A. 5780; August 23, 1904.) Sugar — As absorption of sea water reduces the polariscopic test of sugar, no allow- ance should be made on account of the increased weight of sugar Im- portations due to unusual absorption of sea water or moisture while on the voyage of Importation. (T. D. 26809— G. A. 6181; October 26, 1905.) Wool — In order to sustain a claim for allowance of moisture absorbed by wool on the voyage of importation, the fact that there is an increase of about 1^ per cent in the landed weight over the Invoice weight, which is the natural and normal amount of absorption by the wool, Is not sufficient, but It must appear that the increased weight Is due to the excessive and unusual absorption of sea water or otherwise. Even in the event of a holding to the contrary the burden would still be on the protestant to 5 6 DIGEST OF CUSTOMS DECISIONS, 1904-1901. Absorption of moisture — Continued. Wool — Continued. show that the word " wool," as used in commerce and consequently in the tariff act, means wool without natural or normal absorption of moisture, and that it is the uniform custom of the trade to buy and sell ' the wool upon the basis of the invoice weight without regard to the landed weight of the merchandise. (T. D. 27800— G. A. 6512 ; December 31, 1906.) In an importation of wool which has absorbed an unusual amount of water while on the voyage of importation and before arrival at the port of destination, the collector in assessing duty may make allowance by way of a deduction from the landed weight, on competent proof of such excessive weight. Article 1276 of the Customs Regulations of 1899, relating to the unusual absorption of sea water or of moisture,, impliedly includes water other than sea water. Held that while it is desirable that importers should comply with the regulations of the Secretary of the Treasury with respect to the method of proof, so as to facilitate the administration of the customs laws, such regulations are directory rather than mandatory, and do not debar Importers from proving their claim by the ordinary rules of evidence. (T. D. 27220— G. A. 6319; March 16, 1906.) Accounts. Breach of condition of bonds — Payments by bonded carriers for breach of condition of bondc to be ac- counted for as fines, penalties, and forfeitures. (T. D. 25938; January - 10, 1905.) Certification of administrative examination of accounts — (T. D. 27433; circular No. 51; June 22, 1906.) Duties and refund of excess of deposits — Importations from Philippine Islands — (T. D. 26758; circular No. 103; October 4, 1905.) Examination and certification of disbursing officers' accounts — (T. D. 27071; circular No. 14; January 29, 1906.) Sent to Auditor Treasury Department — Accounts sent to Auditor for Treasury Department to be accompanied by copy of Treasury instructions, if any. (T. D. 28499; November 15, 1907.) Acetate of copper. Acetate of copper not dutiable as a chemical salt at 25 per cent ad valorem under paragraph 3, act of 1897, but free under paragraph 694 of the same act. ' Decisions of the United States circuit court for southern district of New York in Bischoff v. United States (suit 3622) and Klipstein v. United States, suit 3632 (T. D. 26101), acquiesced in. (T. D. 26652; August 15, 1905.) Acetic acid. Anhydrid — The article known as acetic acid anhydrid, which is not chemically an acetic acid and is not scientifically designated as such, but is one of the sub- stances covered by that general term, is dutiable under the provision in paragraph 3, act of 1897, as " acetic acid," being one of the substances DIGEST OF CUSTOMS DECISIONS, 1904-190'?, 7 Acetic acid — Continued. Anhydrid — Contln ued. covered by that term. Lueders v. TJnited States. United States circuit court, southern district of New Yorlj ; June 1, 1905 ; suit 3275. Appeal by importer from decision of Board of General Appraisers, G. A. 5051 (T. D. 23426). Board reversed. This decision was acquiesced in by the ' United States (T. D. 26548). (T. D; 26460; June 6, li905.) Anhydrous — Anhydrous acetic acid is dutiable at the rate of 2 cents per pound under the provision of paragraph 1, act of 1897, for acetic acid exceeding the specific gravity of 0.147, and not at 25 per cent ad valorem under para- graph 3 of that act. Lueders v. United States, reported in T. D. 26460 (reversing G. A. 5051— T. D. 23426), followed. (T. D. 26590— G. A. 6101; July 17, 1905.) Acid. Acetic, anhydrid. (See Acetic acid.) Linoleic. (See Linoleic acid.) Oleic. (See Oleic acid.) Phosphoric. (See Phosphoric acid.) Tannic — Clarifying powders dutiable as. (T. D. 25151 — G. A. 5623 ; March 25, 1904.) Acknowledgment of owner's declarations. (See Declarations, owner's.) Act of January 15, 1903— Coal. Said act related to future importations only, and had no retrospective oper- ation. (T. D. 24941— G. A. 5555; January 23, 1904.) (See Coal.) Act of Maroh Z, 1905 — Merchandise from Canal Zone. ( See Canal Zone. ) Action to recover duties — Inxporter's defense. (See Duty, action to recover.) Additional duty. (See Duty, additional.) Adeps lanse, hydrous and anhydrous. (See Lanolin.) Advertising signs, celluloid. (See Celluloid a:dvertislng signs.) Advertising tape — Cotton. Advertising tape, so-called, composed of cotton and formed by laying parallel several yarns, the said yarns being held together by some sticky substance, upon which has been printed the name of the party for whose use they were made. Held to be dutiable as a manufacture of cotton, not specially provided for, under paragraph 322, act of 1897, and not as " printed matter " under paragraph 403, nor as " tapes," directly or by similitude, perforce section 7, under paragraph 320 of said act. (T. D. 24943— G. A. 5557; January 23, 1904.) Agnate bearings. The provision in paragraph 435, tariff act of 1897, for " diamonds and other precious stones advanced in condition or value from their natural state 8 DIGEST OF CUSTOMS DECISIONS, 1904-1907. Agate bearings — Continued. by cleaving, splitting, cutting, or other process, and not set," is limited to precious stones prepared to be set In articles of jewelry, and does not include such as have been cut and fitted for specific use as scale bearings. Small pieces of agate cut, polished, and grooved, so as to be fitted for use as scale bearings. Held to be duitable as " manufactures of agate * * * not specially provided for," under paragraph 115, act of a897, and not as precious stones cut but not set, under paragraph 435. Smith V. Computing Scale Company. United States circuit court, southern dis- trict of Ohio, western division; March 2, 1906; No. 5968 (suit 1684). Appeal by surveyor at Cincinnati, Ohio, from decision of Board of Gen- eral Appraisers, Abstract 4144 (T. D. 25894). Board reversed. (T. D. 27263; April 4, 1906.) Pieces of agate, cut and otherwise prepared for use as bearings In scales, are dutiable as precious stones cut but not set, under paragraph 435, tariff act of 1897, and not as manufactures of agate under paragraph 115. The former paragraph is not limited to precious stones intended for purposes of display rather than of industrial utility. United States v. Lorsch. United States circuit court, southern district of New Yorli; January 8, 1907 (suit No. 3774). Appeal by United States from decision of Board of General Appraisers, G. A. 5875 (T. D. 25865). Board sustained. (T. D. 27829; January 16, 1907.) Small pieces of agate, cut, polished, and grooved, in preparation for their destined use as scale bearings, are dutiable as " manufactures of agate * * * not specially provided for," under paragraph 115, tariff act of 1897, rather than as " precious stones advanced and not set," under paragraph 435. The presence in a tariff provision of the words " not specially provided for " and their absence from another provision does not require that an article covered by the terms of both provisions should be transferred from the provision which is so limited to that which is not, where the former enumerates specifically a species, as " Manufactures of agate," which is included in the latter only by a general term, as " precious stones advanced." United States v. Lorsch. United States circuit court of appeals, second circuit; November 8, 1907; No. 59 (suit 3774). Appeal by United States from the circuit court of the United States for southern district of New York (152 Fed. Rep., 591; T. D. 27829), aflSrming G. A. 5875 (T. D. 25865). Decision in favor of the Government. (T. D. 28513 ; November 20, 1907.) Agate keystones and scale bearings. Certain unmounted agate keystones intended to be used as jewelry and certain small pieces of agate intended to be used as scale bearings were held to be dutiable as precious stones, cut but not set, under paragraph 435, act of 1897, and not as manufactures of agate not specially provided for under paragraph 115. United States v. American Express Company (T. D. 25808) and G. A. 5382 (T. D. 24577) followed. (T. D. 25865— G. A. 5875; December 20, 1904.) Appealed (January 5, .1905; T. D. 25931). Agate and onyx. Agate and onyx, precious stones of the kind usually employed in the manu- facture of jewelry, dealt in under the specific names of jasper, tiger-eye, brown sard (onyx), and carnelian, are dutiable at 10 per cent under paragraph 435, act of 1897, and not as manufactures of agate and onyx under paragraph 115. (T. D. 25525— G. A. 5768 ; August 5, 1904.) DIGEST OF CUSTOMS DECISIONS, 1904-190'?. 9 Airships. (See Balloons.) .Albumen. (See Casein.) Albums, postal-card. (See Postal-card albums.) Alcohol — French internal-revenue tax on — Amount. (T. D. 27013; January 20, 1906.) Alcohol, French internal-revenue tax on, dutiable value. (See Dutiable value.) Alcohol, herbs in. (See Herbs in alcohol.) Alcoholic bitters — Reciprocity. Held that certain alcoholic bitters, used as a beverage, are " spirits " within the meaning of that term as used in section 3, act of 1897, provid- ing for reciprocal commercial agreements with foreign countries. The Mouquin Restaurant and Wine Company v. United States. United States circuit court, southern district of New York; October 24, 1904; suit 3171. Appeal by importers from unpublished decision of Board of General Appraisers! Note G. A. 4968 (T. D. 23192) and G. A. 5736 (T. D. 25443). Decision of Board reversed. Note. — The United States acquiesced in this decision. (T. D. 25868; December 16, 1904.) Alcoholic medicinal preparations. (See Medicinal preparations, alcoholic.) Ale. Beacon — So-called " beacon ale," an unfermented nonalcoholic beverage made from an Infusion of hops diluted with water and sweetened, is dutiable as an unenumerated manufactured article under section 6, act of 1897, and not as beer or ale under paragraph 297 of said act, or the same rate as beer or ale by virtue of the similitude clause in section 7. (T. D. 25748 — G. A. 5840; November 7, 1904.) Bok — Barley brew base — A nonpotable liquid invoiced as bok ale — being an unfinished product or base to which are added carbonic acid gas, water, and flavoring matter to make a nonalcoholic beverage — derived by processes and from mate- rials similar to those used in the manufacture of beer, is dutiable at the rate of 20 cents per gallon when imported in casks under the provision in paragraph 297, act of 1897, for beer, by virtue of the similitude clause in section 7 of said act, and not at 20 per cent ad valorem under section 6 thereof as a nonenumerated manufactured article. (T. D. 25172 — G. A. 5633; April 1, 1904.) Ale and stout, gauge of. Gauge of Great Auk Head brand. (T. D. 26293; April 19, 1905.) Algeria, crude tartar from. Reciprocal agreement with France. (See Reciprocity.) Alizarin assistant. Essential quality — One of the essential qualities in alizarin assistant is solubility in water. (T. D. 25410— G. A. 5718; June 21, 1904.) 10 DIGEST OF CUSTOMS DECISIONS, 1904r-1907. Alizarin assistant — Continued. Lubricating oil — Lubricating oil dutiable as alizarin assistant. (See Lubricating oil.) Soluble grease — Soluble grease, made from tallow and used in the process of dyeing cotton cloth for the purpose of softening the fabric, held dutiable under para- graph 32, as alizarin assistant. (T. D. 25744 — G. A. 5836; November 1, 1904.) (See Grease, soluble.) Allowance for damaged goods. (See Damage allowance.) Allowance for. dirt in nuts — Trade custom. In assessing duty on shelled almonds, walnuts, and filberts, which are made dutiable by paragraphs 269 and 270, tariff act of 1897, at so much per pound, no allowance should be made for dirt or other impurities con- tained in the goods. United States v. Reid, Murdoch & Co. (120 Fed. Eep., 242; 56 C. C. A., 538) followed; Seeberger v. Wright (157 U. S. 183; 15 Sup. Ct. Kep., 583) distinguished. Before any such allowance could be made it would seem to be necessary to prove a definite and uniform custom of trade to allow for such impurities. — (Id.) (T. D. 26090— G. A. 5943; February 24, 1905.) In assessing the duty per pound provided on shelled nuts in paragraphs 269 and 270, act of 1897, no allowance should be made for impurities found in the nuts on importation, in the absence of evidence showing abnormal quantities of foreign matter or a variation from the ordinary wholesale condition. Spencer v. United States. United States circuit court, southern district of New York; January 4, 1906; suit 3953. Appeal by importer from decision of Board of General Appraisers, G. A. 5943 (T. D. 26090). Board sustained. (T. D. 26974; January 6, 1906.) In assessing the duty per pound provided on shelled nuts in paragraphs 269 and 270, tariff act of 1897, no allowance should be made for impurities found in the nuts on importation. Spencer v. United States. United States circuit court of appeals, second circuit ; January 11, 1907 ; No. 118 (suit 3953). Appeal by importer from circuit court of United States for the southern district of New Tork (143 Fed. Rep., 916; T. D. 26974) aflBrming G. A. 5943 (T. D. 26090). Decision affirmed. (T. D. 27877; January 30, 1907.) In assessing duty on shelled nuts provided for in paragraphs 269 to 272 of the present tariff act of 1897 no allowance should be made for dirt or other impurities found in the nuts on importafiou, at least in the absence of evidence of abnormal quantities of such foreign matter or a variation from the ordinary wholesale condition.^Following Spencer v. United States, C. C. A. (T. D. 27877), which affirmed Spencer v. United States (143 Fed. Rep., 916; T. D. 26974) and In re Spencer, G. A. 5943 (T. D. 26090). (T. D. 27964— G. A. 6554; February 27, 1907.) Allowance — Loss in bonded warehouses. (See Bonded warehouses, with- drawals from — -Dutiable weight.) Allowance for wantage — Liquors in barrels and casks. (See Liquors.) Alloy— Metal. (See Metal alloy.) Almond meal. Almond meal, which is produced by powdering the cakes which remain after the expression of J:he oil from almonds or peach kernels, being used DIGEST OF CUSTOMS DECISIONS, 1904-1907. 11 Almond meal — Continued. as an application to tlie skin to prevent chapping, is dutiable under the provision for toilet preparations In paragraph 70, act of 1897. (T. D. 26752— G. A. 6165; Septemtter 29, 1905.) Almond meal virhich must be submitted to one or more processes of sifting to remove gritty particles, and have added thereto alkali, flour, and per- fume before *lt can be used as an application to the skin. Held dutiable at the rate of 20 per cent ad valorem under section 6, tariff act of 1897, as an unenumerated manufactured article. — G. A. 6165 (T. D. 26752) cited and distinguished. (T. D. 27965— G. A. 6555; March 4, 1907.) Altars — Works of art. A main altar with two side altars and an altar railing, made of white Carrara marble, the whole being valued at $1,800, which were imported for presentation to a church, and are carved in the purest Byzantine of the thirteenth and fourteenth centuries from original designs made in this country and executed by a professional sculptor abroad, the hand work largely predominating in value throughout, Held to fall within the exemption in paragraph 703, act of 1897, of " works of art, * * * imported expressly for presentation to * * * any * * * incor- porated religious society," and fiot to be dutiable at 50 per cent ad valorem as manufactures of marble under paragraph 115. (T. D. 25256 — G. A. 5666; April 28, 1904.) Appealed (May 19, 1904; T. D. 25300). The provision in paragraph 703, act of 1897; for " works of art " imported for presentation, is held to Include a valuable group of altars, including an altar railing, artistically carved from marble, and intended as a gift to a church. United States v. Ecclesiastical Art Works. United States circuit court, soutTiem district of New York ; December 16, 1804 ; suit 3550. Appeal by United States from decision of Board of General Appraisers, G. A. 5666 (T. D. 25256). Decision of Board affirmed. (T. D. 25877; December 16, 1904.) The provision in paragraph 703, act of 1897, for " works of art," Held to include a group of altars including an altar rail, artistically carved from marble. United States v. Ecclesiastical Art Works. United States cir- cuit court of appeals, second circuit; December 21, 1905; No. 53 (suit 3550). Appeal by United States from a decision of the circuit court, southern district of New York (189 Fed. Kep., 798; T. D. 25877), affirm- ing a decision of the Board of General Appraisers, G. A. 5666 (T. D. 25256). Decision of lower court afiirmed (T. D. 26945; December 26, 1905). Acquiesced In (T. D. 26962). Marble altar imported for presentation to St. James Cathedral of Brooklyn, Held to be entitled to free entry as a work of art under paragraph 703, act of 1897. United States v. Garvan & Co. (suit 8988) (T. D. 26908; December 12, 1905) acquiesced In. (T. D. 26858; November 17, 1905.) A marble altar of artistic design and execution, imported for presentation to a church, is entitled to free entry as a " work of art," imported for pre- sentation to a religious society under paragraph 703, act of 1897. Para- graph 703, act of 1897, cteates an exception by granting the right of free entry of otherwise dutiable merchandise in favor of certain societies and institutions named in the paragraph, and expressly provides that such exemption shall be subject to such regulations as the Secretary of the Treasury may prescribe. The regulations prescribed by the Secretary of the Treasury for the administration of this paragraph of the law under the authority thus expressly given In the paragraph become a part of and have the force and effect of the law Itself. Compliance with article 569 12 DIGEST OP CUSTOMS DECISIONS, 1904-190'?. Altars — ^Works of art — Continued. of the Treasury regulations of 1899, made under the authority of para- graph 703, act of 1897, Is a condition precedent to the right of free entry under that paragraph. This regulation is not unreasonable, nor does -it operate to deprive the Board or the courts of jurisdiction to hear and determine cases arising under this paragraph of the law ; but the im- porter's right to invoke the remedy which the law gives him before the Board and the courts is lost to him by his failure to proceed by the method which the regulation, under the authority of the law, provides. (T. D. 27590— G. A. 6435; September 4, 1906.) Aluminum. Thermite, a mechanical mixture of aluminum and oxide of iron, aluminum chief value, is dutiable under paragraph 193, act of 1897, as an article composed wholly or In part of aluminum. (See Thermite.) Am.ber, manufactures of. (See Necklaces, amber bead.) Am.er picon. Anier picon Is a " spirit " within the meaning of that term as used in section 3, act of 1897, and is entitled to the benefit of the reduced rate of duty of $1.75 per proof gallon under the reciprocity agreement with France. (T. D. 27063— G. A. 6281; January 30, 1906.) American Artists. (See Artists, American.) American Fisheries. Sponges free as products of. (T. D, 26550; June 28, 1905.) American goods returned. (See Reimportation.) American vessels, repairs to. (See Repairs to American vessels.) Amyl acetate. Pure amyl acetate is a fruit ether and dutiable as such under paragraph 21, act of 1897. (T. D. 25404— G. A. 5712; June 16, 1904.) Anchovies in bottles — Bottles dutiable. (See Bottles containing anchovies.) Angelica in brine. Stalks of the garden angelica of Europe (Archangelica offlcinalis) imported In brine for preservation during transportation. Intended to be candied and used as comfits or sweetmeats, and not for culinary purposes like ordinary vegetables, are free of duty as " vegetable substances, crude or unmanufactured," under paragraph 637, act of 1897, and are not dutiable as "vegetables in their natural state," under paragraph 267. (T. D. 24917— G. A. 5547; January 19, 1904.) Anhydrid acetic acid. (See Acetic acid, anhydrld.) Anhydrous acetic acid. (See Acetic acid, anhydrous.) Animals for advertising purposes — ^Beaver. (See Animals for exhibition.) Animals for breeding purposes. Animal defined — The word " animal," as used in paragraph 473, act of 1897, is restricted In its application to quadrupeds such as horses, cattle, sheep, swine, cats, dogs, etc., and would not Include fowl. (T. D. 25132— G. A. 5619 ; March 21, 1904.) DIGEST OF CUSTOMS DECISIONS, 1904r-1907. 13 Animals for breeding purposes — Continued. Amendment of regulations — Amendment of regulations of April 24, 1903 (T. D. 24381), by elimination of certain books of record from list. (T. D. 25415; June 24, 1904.) Appointment of M. A. Chieux as secretary of the Societe Hippique Peroheronne. (T. D. 26829; November 3, 1905.) Bond — Bond may be accepted by collectors conditioned for the production of the required evidence of citizenship of the importer and identification of the animals. (T. D. 26259 ; April 8, 1905.) Cats — Free entry of cat registered in the studbook of the American Cat Associa- tion of Chicago. (T. D. 25623; September 19, 1904.) Cattle — Amendment of regulations of April 24, 1903 (T. D. 24381), regarding free entry of animals for breeding purposes by addition of register for North Holland cattle. (T. D. 25452; July 6, 1904.) Amendment of book of record for Holland cattle imported for breeding purposes. (T. D. 26576; July 13, 1905.) Elimination of book of record of foreign cattle from Department circular No. 82, of August 17, 1904. (T. D. 25718; October 26, 1904.) Rumination and substitution of foreign books of record for Welsh cattle imported for breeding purposes. (T. D. 2^621 ; July 28, 1905.) Certifi.cates of registry — Cprtiflcates without record number may be accepted if showing volume and page upon which registration appears, or upon afiidavit that book of record will be published. (T. D. 27693; November 8, 1906.) Citizenship of importers — Ultimate purchasers. While paragraph 473, tariff act of 1897, requires that animals of the kind there described shall be imported only by a citizen of the United States in order to be free of duty, it is immaterial to whom they may be ulti- mately sold after being imported, or that they may have been intended for use by one not a citizen of this country. (T. D. 28595 — G. A. 6689; December 7, 1907.) Dogs — Amendment of regulations of April 24, 1903 (T. D. 24381), governing the free entry of animals for breeding purposes, by the addition of " The Fox Hound Kennel Stud Book " of England. (T. D. 25373 ; June 9, 1904.) Pedigree certificates: Change of editor of Fox Hound Kennel Studbook. (T. D. 27233; March 26, 1906.) Hogs — Amendment of regulations of August 24, 1905 (T. D. 26671), by elimination of certain books of record. (T. D. 27355; May 19, 1906.) Amendment of the regulations regarding the free entry of Poland China hogs for breeding purposes. (T. D. 27150; February 26, 1906.) Horses — Amendment of regulations of April 24, 1903, by the addition of the " Perch- eron Register." (T. D. 25224; April 21, 1904.) 14 DIGEST OF CUSTOMS DECISIONS, 1904-190'?. Animals for breeding purposes — Continued. Horses — Continued. Amendment of regulations of April 24, 1903 (T. D. 24381), by the addition of " Tbe Australian Studbook" for thoroughbred horses. (T. D. 25229; April 25, 1904.) Amendment of regulations of August 24, 1905 (T. D. 26671), by addition of the American Breeders' and Importers' Percheron Register to the list of books of record. (T. D. 27386; June 4, 1906.) Change of name of association publishing studbook for certain Oldenburg coach horses. (T. D. 26805; October 30, 1905.) Elimination of French coach horse book of record from regulations of August 17, 1904. (T. D. 25738; November 3, 1904.) Elimination of American books of record for Suffolk horses from the regulations of August 17, 1904 (T. D. 25541). (T. D. 26427; June 2, 1905.) Elimination of foreign book of record for select Clydesdale horses from regulations of the Department of August 17, 1904 (T. D. 25541). (T. D. 26438; June 6, 1905.) " French Coach-Horse Register " added to list of books of horses imported for breeding purposes. (T. D. 26620; July 28, 1905.) Horses recorded in American Suffolk Horse Studbook, (T. D. 26474; June 12, 1905.) Le Studbook Algerien eliminated from list published in Department circu- lar of August 17, 1904. (T. D. 26577; July 13, 1905.) Paragraph 9 of Department circular of August 24, 1905 (T. D. 26671), amended. (T. D. 26883; November 29, 1905.) W. H. Rowe appointed registrar of the jockey club, and registry certificates signed by him should be accepted. (T. D. 28615; December 13, 1907.) Jacks and jennets — Elimination of book of record for jacks and jennets of Spain from circular regarding free entry of animals for breeding purposes. (T. D. 26642; August 2, 1905.) Partner as consignee — Where imported animals of the description named in paragraph 473, tariff act of 1897, have been purchased by a partnership and on their credit, one of said partners may be properly designated on the invoice as the consignee and owner of the merchandise. (T. D. 28595 — G. A. 6689: December 7, 1907.) Bedigree — Kegistration of grand parents — Collie dog — The Department regulations (T. D. 21298) governing the importation of animals for breeding purposes, requiring that the certificate of the pedigree of an animal shall show " that its sire and dam and grand- sires and grand dams were all recorded in a book of record established for the same breed," contemplate that the grand parents shall be fully registered. A collateral reference to the grand parents in the registry of the parents is not sufficient. (T. D. 25985— G. A. 5898; January 19, 1905.) Ponies — Free entry, under paragraph 473, of Welsh ponies and cobs. (T. D. 28365; August 3, 1907.) DIGEST OF CUSTOMS DECISIONS, 1904-1901. 15 Animals for breeding purposes — Continued. Poultry — Barred Plymouth Rock hens, imported for breeding purposes, but not shown to be registered In a book of record established for that breed, not free of duty as animals for breeding purposes. (T. D. 25132 — G. A. 5619; March 21, 1904.) (See Poultry.) Regulations, legality of — In construing paragraph 473, act of 1897, permitting the importation free of duty of pure-bred animals imported specially for breeding purposes, providing that a certificate of registry and of the pedigree of such animals shall be submitted to the customs officer, and that "the Secre- tary of the Treasury may prescribe such additional regulations as may be required for the strict enforcement of this provision," Beld that the requirement in the regulations of the Secretary of the Treasury that proof should be produced of the registry of the grandsires and grand dams of animals imported for breeding purposes is not in contravention of the statute and is valid. Borden v. United States. United States circuit court, southern district of New York ; June 1, 1904 ; suit 3051. Appeal by importers from decision of Board of General Appraisers, G. A. 4615 (T. B. 21859). Decision of Board affirmed. (T. D. 25390; June 10, 1904.) Begulations, list of foreign and domestic books, and memorandum of rulings— (T. D. 25541; circular No. 82^ August 17, 1904.) Kegulations, etc. — (T. D. 26671; circular No. 91 ; August 24, 1905.) Kegulations and list of foreign and domestic books — (T. D. 27476; circular No. 70; July 11, 1906.) Sale of — Certain registered horses, pure bred of a recognized breed, were Imported by a Canadian citizen. They were suitable and valuable for breeding purposes, but were not imported to be so used by the importer, but for sale to others for breeding purposes. No fraud or want of good faith was connected with the importation. Held that said horses were within the provision for free entry in paragraph 473, act of 1897, for " any animal specially imported for breeding purposes." In re Page. United States circuit court, district of Washington, northern division ; February 13, 1904; No. 1074 (suit 1578). Appeal by importer from decision of Board of General Appraisers, G. A.' 5247 (T. D. 24112). Decision of Board reversed. Note. — The Government has appealed from this de- cision. (T. D. 25140; March 17, 1904.) Sheep — The amendment of the regulations of April 24, 1903 (T. D. 24381), by the addition of the "American Cheviot Sheep Flock Book " for cheviot sheep imported for breeding purposes under the provisions of paragraph 473, act of 1897. (T. D. 25346; June 2, 1904.) Amendment of regulations of August 24, 1905 (T. D. 26671), by elimination of certain books of record. (T. D. 27355; May 19, 1906.) Elimination of American book of record for Merino sheep from the regula- tions of August 17, 1904 (T. D. 25541). ' (T. D. 26427; June 2, 1905.) 16 DIGEST OP CUSTOMS DECISIONS, 1904-1907. Animals for breeding purposes — Continued. Sheep — Continued. Elimination of book of record for American Dorset Horn sheep from regula- tions of August 17, 1904 (T. D. 25541). (T. D. 26529; June 24, 1905.) Free entry of Merino (French) sheep imported for breeding purposes re- corded la American Rambouillet Record. (T. D. 26525; June 22, 1905.) Merino (Delaine) and Merino (French) sheep books of record and Chester White, Essex, Poland China, and Victoria swine books of record elimi- nated from regulations of August 17, 1904. (T. D. 26274 ; April 13, 1905.) Pedigree certificates. (T. D. 27125; circular No. 21; February 17, 1906.) The practice of forwarding to the Department all pedigree certificates for sheep entered for breeding purposes, as required by circular No. 21 of February 17, 1906 (T. D. 27125), will be discontinued. Such certificates will be acted upon by collectors of customs under the provisions of the regulations contained in circular No. 70 of. July 11, 1906 (T. D. 27476). (T. D. 27532; circular No. 74; July 31, 1906.) Animals — Dead hares. (See Hares.) Animals — Dead rabbits. Dead rabbits dutiable at 2 cents per pound under paragraph 274 and section 7, act of 1897. (T. D. 26330; April 29, 1905.) Animals for exhibition. Animal defined — , The word " animals " in paragraph 474, act of 1897, is used in a sense broad enough to include all the animals usually imported for the purpose of exhibition or competition for prizes offered by agricultural or racing associations and is not restricted to quadrupeds. (T. D. 27611 — G. A. 6441; September 17, 1906.) Beaver for advertising purpose — A beaver imported for advertising purposes, as an aid in the sale of so- called " beaver oil," and not exhibited except privately, is not entitled to free entry under the last clause of paragraph 474, act of 1897, which places on the free list " wild animals intended for exhibition in zoological collections for scientific and educational purposes" and not for sale or profit. (T. D. 25270— G. A. 5674; May 7, 1904.) Poultry — Poultry imported for temporary exhibition at an agricultural fair is free of duty under paragraph 474, act of 1897, exempting " animals " brought into the United States for such purpose, and under such circumstances is not dutiable as poultry under paragraph 278. (T. D. 27611 — G. A. 6441; September 17, 1906.) Animals as household effects — Colts. The sucking colt of a mare that is one of a team of horses entitled to free entry under paragraph 504, act of 1897, should also be admitted free of duty. (T. D. 25196— G. A. 5642; April 7, 1904.) Animals as immigrant's effects, bears. Trained performing bears not free of duty as immigrant's effects. (T. D. 25215— G. A. 5649; April J6, 1904.) (See Effects, immigrant's.) Animals, wild. Importation of, under the act approved May 25, 1900. (T. D. 27415; cir- cular No. 49; June 14, 1906.) DIGEST OF CUSTOMS DECISIONS, 1904-1901. 17 Antipasto. (See Fish.) Antique g^lass. (See Glass, cylinder, unpolished, colored.) Antiseptic. preservative-^Boracio acid. , Borax. ( See Bora«lc acid.) Apparatus, scientific. (See Philosophical and scientific instruments.) Apparel, theatrical. , Imitations of diamonds and rubies composed of glass and paste for attach- ment to theatrical apparel. (See Precious stones, imitations of.) Apparel, wearing. (See Wearing apparel.) Appeals from General Appraisers. Additional evidence — Where importers appeared before. the Board of General Appraisers and submitted their protests without introducing any evidence in support of their' allegations. Held, that they will not be allowed to introduce any evidence on appeal to the circuit court. Allen v. United States. United States circuit court, eastern district of Pennsylvania ; Philadelphi£(, Feb- ruary 11, 1904; suit 1574. Appeal by importers from unpublished de- cision of Board - of General Appraisers. Decision of Board affirmed. (T. D. 25052; February 18, 1904.) All the ; evidence which importers may have and can produce should be laid before the Board of General Appraisers and upon appeal to the circuit court little weight should be given additional evidence which is accumulative and could easily have been submitted to. the Board. (T. D. 28051; April 3, 1907.) On appeal to- the circuit court from the Board of General Appraisers, the importers may not, under section 15, customs administrative act of 1890, introduce evidence as to items, of their merchandise with respect to which, no evidence was offered at the hearing before the Board. Plum- mer t?. United States. United States circuit court, southern district of New York ; December 13, 1907 ; suit 4217.. Appeal by importer from de- cision of Board of United. States General Appraisers, Abstract 10331 (T. D. 27182). Board affirmed. (T. D. 28635; December 23, 1907.) An importer did not appear at the hearing in his case before the Board of General Appraisers because he did not receive notice of the hearing, but the failure of the notice to reach him was because of his n^lect. Held, that "he inight not Introduce evidence in support of his contention, on appeal to the circuit court under section 15, customs administrative act of 1890." Maurer v. United States. United States circuit court, southern district of New York; December 17, 1907; suit 4909. Appeal by importer from decision of Board of United States General Appraisers, Abstract 14744 (T. D. 28020). Board reversed. (T. D. 28636; December 23, 1907.) Amendment of protest—^ An importer must stand on the objections in his protest as originally made, and can not vary from nor enlarge them in his petition for review of the decision of the General Appraisers. On appeal the court can not con- sider any ground of protest not stated to the collector at the time the classification was made. Note United States v. Bayersdorfer (T. D. 24923). Hamano i;. United States (T. D. 24946; January 23, 1904.) 46341—08 2 18 DIGEST OF CUSTOMS DECISIONS, IGOi-lGO"?. Appeals from General Appraisers — Continued. Appearance of protestant — Where, on appeal from a decision of the Board of General Appraisers, it appears that the importer, after due notice of hearing by the Board, failed to appear, the court will aflSrm the decision of the Board. Hamano v. United States (T. D. 24946; January 23, 1904). Assignment of error — Validity of protest — On an appeal from a decision of the Board of General Appraisers, 21 as- signments of error were stated, 19 relating to the merits of the case, while the last 2 were general in terms, alleging only that the " Board erred as a matter of law," etc. Held, that these 2 assignments should be construed with reference to the errors asserted in the preceding 19 and not as rais- ing the unrelated question of the validity of the protest on which the pro- ceedings before the Board were based. Held, also, that assignments so general in form are not in compliance with the requirements for appeals under section 15, customs administrative act of June 10, 1890, prescribing that they shall consist of " a concise statement of the errors of law and fact complained of." (T. D. 25074; February 26, 1904.) Same — Waiver of defects in protest — On appeal by the United States from a decision of the Board of General Appraisers, which reversed the assessment of duty by a collector of cus- toms, no assignment of error was made by the appellant in regard to the sufficiency of the protest on which the proceedings before said Board were based, but the collector had, in transmitting the protest to the Board, alleged that it did not fulfill the requirements of section 15, cus- toms administrative act of ^une 10, 1890. Held, that the failure to raise this issue by an assignment of error on appeal to the circuit court con- stituted a waiver by the United States of the alleged defect in the pro- test and that the court could not in that case properly consider the question whether the Board had jurisdiction to decide the protest on its merits. United States v. Brown. United States court of appeals, first circuit; Boston, November 19, 1903; No. 485 (suit 1354). Appeal by the United States from United States circuit court, district of Massachusetts (121 Fed. Rep., 605), affirming an unpublished decision of the Board of General Appraisers, dated March 10, 1896. Note. — ^The United States has acquiesced in this decision. (T. D. 25074; February 26, 1904.) Evidence, failure to offer — The failure of an importer to introduce any evidence before the Board of General Appraisers, or on appeal from the Board's decision, is not reason for dismissing his appeal. If he desires to submit his case on the facts certified to the Board by the collector, the case may properly be heard without any further evidence. (T. D. 28055; April 3, 1907.) Evidence, introduction of further — Where an importer appeared at a hearing before the Board of General Ap- praisers and introduced merely an ex parte affidavit, the introduction of further evidence in the circuit court on appeal is not to be denied under the rule in United States v. China and Japan Trading Company (71 Fed. Rep., 864) relating to a case where the importer failed to offer any evi- dence or to appear before the Board. (T. D. 27898; February 6, 1907.) DIGEST OF CUSTOMS DECISIONS, 1904-1907. 19 Appeals from General Appraisers — Continued. Findings of Board of General Appraisers — Conclusiveness — Findings of the Board of General Appraisers will not be disturbed by the courts on appeal unless they are unsupported or are against the weight of evidence or there is additional- evidence before the court. (T. D. 28521; November 20, 1907.) Findings of Board of General Appraisers — Reviewability — The rule that, in reviewing decisions of the Board of General Appraisers under section 15, customs administrative act of 1890, courts should not disturb the Board's findings of fact, Held not to extend to a case where the evidence does not sustain such findings. Gallenkamp v. Wyman (T. D. 27651; October 10, 1906). Notices of appeals to circuit courts — Collectors and other oificers of the customs directed to hereafter inform the counsel for the Treasury Department before the Board of United States General Appraisers at 641 Washington street, New York, whenever notice of a petition in the circuit court in any customs matters is served. (T. D. 26261; circular No. 49; April 11, 1905.) Appeals for reappraisement. Examination of merchandise. (See Beappraisement.) Appellate court. A conclusion of fact by a Board of General Appraisers based upon its exam- ination of the papers and samples is not binding upon an appellate court, though it is entitled to respectful consideration. (T. D. 26778; October 9, 1905.) Appetit-sild. (See Fish.) Appliqueed goods. Woven fabrics of silk, having slackly sewn thereupon with a colored thread a cotton cord, loosely wound with gilt paper, doubled and run lengthwise of the fabric at distances varying from 6 to 18 inches apart, and looped in loops of a variety of shapes and sizes at irregular intervals of from 9 to 12 inches, without design or the least semblance of regularity and not ornamental, do not constitute either an appliqufi or an embroidery. (T. D. 25330— G'. A. 5688; May 26, 1904.) Silk fabrics, on which are sewn with a colored thread cotton cords loosely wound with gilt paper, doubled and run along the fabric at distances varying from 6 to 18 inches, and looped at varying intervals without design or regularity, and which are largely sold chiefly in the condition in which imported, but from which to some extent the cord was removed because the goods found a readier sale. Held dutiable as " appliqu^ed " goods under paragraph 390, tariff act of 1897. Where cheaply appliqueed fabrics were to some extent sold after importation with the appliqueed feature removed, but it appeared that they had not been appliqueed solely as a subterfuge to secure the lower duty on appliqueed goods, the greater portion having been sold in the condition in which imported. Held that it would be improper to disregard the appliqu§ feature on the theory that the goods were put in this condition temporarily, during importation, in order to avoid the legal duties. Vantine v. United States. United States 20 DIGEST OF CUSTOMS DECISIONS, 1904r-1907. Appliqueed goods — Continued. circuit court, southem .district of New York ; May 17, 1907 ; suit 3576. Appeal by importer from decision of Board of United States (ieueral Appraisers, G. A. 5688 (T. D., 25330). Board reversed. (T. D., 28188; May 22, 1907.) Appliqueed mottoes. (See Mottoes, appliqu6ed.) Appliqueed tents. Tents composed In chief value of cotton, upon which are appliqu&ed various figures and designs, are properly dutiable at the rate of 60 per cent ad valorem under the provisions of paragraph 339, act of 1897. (T. D. 26832— G. A. 6190; November 2, 1905.) AppIiquSs — Steel-point ornaments. (See Ornaments.) Appraisement. Advance in value of goods not examined — Frevions appraisement of like goods — In ascertaining the market value of imported merchandise under section 10, customs administrative act of 1890, the appraiser advanced the value of merchandise which he had not examined and of which he had no sample. Identical merchandise had been the subject of appraisement a few months before, and of a teappraisement which had been accepted by the importer without appeal. Held that the appraisement was illegal. . United States v. Beer. United Statesi circuit court, southern district of New York ; November 3, 1905 ; suit 4014. Appeal by United States from decision of Board of General Appraisers, G. A. 6035 (T. D. 26354) . Board affirmed. (T. D. 26880; November 29, 1905.) It is illegal for a local appraiser to advance the value of merchandise not represented by the examined packages, even though he may have before him for examination at least one package in 10, as required by section 2901,, Revised Statutes. He must have either the goods he advances or correct and sufficient samples thereof. Where the appraiser advances the value of goods without examining them or samples of them, he proceeds contrary to law, and therefore his findings are not final and conclusive, but may be reviewed by the Board of General Appraisers in the manner provided in section 14, customs administrative act of 1890. United States V. Beer. United States circuit court of appeals, second circuit ; December 4, 1906; No. 55 (suit 4014). Appeal by United States from decision of circuit court (141 Fed. Kep., 199; T. D. 26880) affirming G. A. 6035 (T. D. 26354) . Lower court affirmed. (T. D. 27753 ; December 12, 1906.) Advance in value — Notice to importers — Where an appraising officer who has advanced the value of certain goods on appraisement fails to; give the importers the written notice of. advance prescribed in article 1267, Customs Regulations, 1899, so that they can .not exercise their right of appeal for reappraisement, the appraisement does not become conclusive against them. The Lace House v. United States (T. D. 26970; January 6, 1906.) Where the appraiser adds to the value of the merchandise stated upon an invoice an item of inland freight which increases the amount upon, which the importer is required to pay duty, it is, in effect, an addition made by him to. the market value of the merchandise, and > notice, of- this advance must be given to the importer as provided in section 1267 of the Customs Regulations of 1899. If this notice is not given, the appraisement is not DIGEST OP CUSTOMS DECISIONS, 1904-190*7. 21 Appraisement— Continued. Advance in value — Notice to importers — Continued. conclusive against the importer and liquidation thereon is illegal. (T. D. 27671— G. A. 6465; October 22, 1906.) Advances — Sufficiency of notices of — Where an appraiser adds to the invoice value of merchandise, it is sufficient to notify the Importer that certain items upon his invoice have been ad- vanced, without specifically naming all of the items. (T. D. 27715 — G. A. 6478; November 16, 1906.) After seizure — Where goods have been seized under an order of the United States district court for forfeiture for undervaluation, the sole question to be determined under section 32, tariff act of 1897, is whether such undervaluation was fraudulent. Such court, however, is without jurisdiction to determine the rate and. amount of duty assessable on such imported merchandise. Where imported goods have been seized for undervaluation, this fact does not deprive the consignee or owner of the right of reappraisement given in section 13 of the customs administrative act of 1890, and the same principle would apply with equal reason to the right of the collector or surveyor of customs to call for a reappraisement. The additional duties provided for under section 32, tariflf act of 1897, are assessable, except in cases arising from a manifest clerical error, irre- spective of any question of fraudulent undervaluation on the part of the importer. (T. D. 27887—6. A. 6586; February 4, 1907.) Appraiser's action — When void — The duty of the local appraisers to examine and- inspect the merchandise, as required by section 2614 of the United States Revised Statutes, not having been complied with, the attempted appraisement of the goods in question was void, and the liquidation should, therefore, be based on the entered value. (T. D. 26354-6. A. 6035; May 5, 1905.) "As per invoice " construed — Where an appraisement is made " as per invoice," the phrase is to be con- strued as having reference to the description of the merchandise described on the invoice, and not to any recitals in it relating to charges, especially where such charges are by law nondutiable. (T. D. 27216 — G. A. 6315; March 15, 1906.) Certificate of appraising officer — Treasury regulations — Mandatory provisions — The certificate of the appraising officer is the legal evidence of appraise- ment, and where such officer fails to certify on the invoice in writing the facts found by him, in the manner prescribed by articles 1246 and 1266, Customs Kegulations, 1899, he has not performed the appraisement con- templated by section 2950, Revised Statutes, and section 13, customs ad- ministrative act of 1890. While many of the customs regulations are merely directory, and an appraisement may be valid, though not in strict conformity with every requirement thereof, It- is essential to a legal ap- praisement that it should be reduced to writing as prescribed in said articles of the regulations. The Lace House v.. United States. United States circuit court of appeals, fifth circuit ; December 12, 1905 ; No. 1454. Appeal by importer from decision of circuit court in a proceeding in rem : brought by United States to condemn certain merchandise. Lower court reversed. (T. D. 26970; January 6, 1906.) 22 DIGEST OF CUSTOMS DECISIONS, 1904^-1901. Appraisement — Continued. Charges on invoices ascertained not appraised — What are known as charges on an invoice, which may be added or deducted from the net invoice value of merchandise, form no part of appraised value of the goods; they may be ascertained but not appraised. (T. D. 26514— G. A. 6082; June 19, 1905.) Chocolate — Coverings — Paragraph 281, act of 1897, relating to chocolate of the kind there describad, provides as follows : " The weight and value of all coverings, other than the plain wooden, shall be included in the dutiable weight and value of the foregoing merchandise." In the appraisement of chocolate of the kind above described, or in its classification by the collector, the value of plain wooden coverings enveloping such merchandise should not be, in- cluded either In the appraised value or the dutiable value of such mer- chandise. Where an appraisement of such goods is made by a Board of three General Appraisers without any statement as to whether such plain wooden coverings are included or excluded from the appraised value of the goods, and there is nothing in the record expressly indicating the intention of the appraisers, the inference would be that they have fol- lowed the requirements of the statute and that the return made by them as to market value excludes the wooden coverings. The maxim of the law applies in construing such a record that all things are presumed to have been rightly and regularly done, and no presumption prevails that these officers have done an illegal thing. Where an appraisement of chocolate is made, and the collector, being in doubt as to the precise action of the Board or the appraiser, makes inquiry of them or either of them as to the proper construction of the decision, an additional return construing such decision, admitted to be doubtful on its face, is to be taken simply as a contemporaneous construction of the record and not as a new appraisement. A new or supplemental appraisement made by them would be invalid. (T. D. 27216— G. A. 6315; March 15, 1906.) Ap- pealed (T. D. 27284). Collectors acting as appraisers, duties of — At ports where there are no regular local appraisers appointed in pursu- ance of law, the collector is authorized to act in a dual capacity, both as classifying and appraising officer. In his capacity as appraiser he is empowered to revise and correct the reports of the examiner or sub- ordinate appraising officer when it is shown by satisfactory evidence that such reports are erroneous. As the certificate of the collector is the legal evidence of appraisement, the action of the subordinate officer does not become final unless it is approved and his return of value is certified by the collector in his capacity as appraiser. Where an appraisement has thus finally been made and the collector afterwards comes into possession of information tending to show that his appraisement was too low, it is his duty as collector to call for a reappraisement by one of the General Appraisers, and thus have his action as appraiser reviewed. (T. D. 25321; May 26, 1904.) Collectors of customs have no. authority to invoice or appraise merchandise — (T. D. 25645— G. A. 5804; September 26, 1904.) Converters' commissions — Merchandise was bought from so-called converters, who, after receiving the orders, had the goods manufactured, dyed, and finished, and shipped DIGEST OP CUSTOMS DECISIONS, 1904-1907. 23 Appraisement — Continued. Converters' commissions— Continued. them, ctiarging an agreed price plus a commission. Held that this com- mission was properly included in the marliet value of the merchandise as appraised. Held that, in proceedings to review the legality of the action of an appraising oflScer in including in the dutiable value of im- ported merchandise an alleged commission asserted by the importers to be nondutiable, evidence as to the circumstances under which such com- mission was paid was admissible. Findings by appraising officers as to the market value of imported goods, though ordinarily not subject to attack, may be reexamined on proceedings by protest, whenever a non- dutiable amount Is included in such value, or an independent item has been improperly considered. Erlanger v. United States. United States circuit court, southern district of New York; January 18, 1907; suit 3989. Appeal by importer from decision Board of United States General Appraisers, Abstract 5940 (T. D. 26268). Board affirmed. (T. D. 27874; January 30, 1907.) Dutiable articles found in passengers' baggage. (See Forfeiture.) Duties of General Appraiser %nd local appraiser distinguished — The distinction between the functions of a General Appraiser and a local appraiser in passing upon the value of imported merchandise indicated. (T. D. 26354— G. A. 6035; May 5, 1905.) Evidence — Presumptions — Similarity of names — It was contended that so-called dead oil had been erroneously classified as a distilled oil, several cases being cited as authority which had sustained a similar contention with regard to an article known as dead oil; but there was no evidence that the substance was the same as that passed on in said cases. Held that it would not be assumed, without evidence, that dead oil is always and everywhere either actually or commer- cially the same article, nor that it was the same as that covered by the cases cited. (T.D. 27638; October 3, 1906.) Evidence — Introduction of further evidence — Condition precedent — Under section 15, customs administrative act of 1890, providing that on appeal from decisions of the Board of General Appraisers the circuit court " may " refer the matter to a General Appraiser to take further evidence " in such order and under such rules as the court may pre- scribe," Held that certain importers were not entitled to take further evidence in a case in which, when before the Board, the only evidence introduced by them consisted of an affidavit and samples, though other evidence had been available. Mendelson v. United States. United States circuit court, southern district of New York ; January 26, 1906 ; suit 3359. Appeal by importer from decision of Board of General Appraisers, dated March 16, 1903. Board affirmed. (T. D. 27088 ; February 1, 1906.) Examination — One package in ten — The provisions of section 2901 of the Revised Statutes, directing the col- lector to send 1 package of every invoice, and at least 1 of evei'y 10 packages imported, to the public stores to be opened, examined, and ap- praised, is directory and not mandatory. This provision was intended for the benefit of the Government in the protection of its revenue, and the failure of the collector to comply with it can not be invoked by the im- porter to invalidate a reappraisement. Erhardt v. Schroeder (155 U, S., 24 DIGEST OP CUSTOMS DECISIONS, 1904r-1907. Appraisement — Continued. Examination — One package in ten — -Continued. 124), United States v. Ranlet (172 U. S., 133), and Stone & Downer's case, G. A. 6145 (T. D. 26690). (T. D. 27784— G. A. 6502; December 24, 1906.) Examination of samples — It is not necessary that every article in an entire case or importation be examined. An appraisement made upon an inspection of fair samples is valid. Gibbs v. Washington (10 Fed. Cas., 288). (T. D. 26128— G. A. 3615; March 16, 1904.) The provision of section 2901 of the United States Revised Statutes re- quiring that the collector should designate on each invoice of imported merchandise at least 1 package out of every 10 packages for examination, is directory and not mandatory, and a failure to comply strictly with this requirement does not in itself render invalid the examination or the appraisement of such merchandise. While an appraisement of mer- chandise made without any inspection of the goods by the appraising oflacer is irregular and void, it is not necessary that every portion of the imported merchandise be separately examined, and an appraisement made upon an Inspection of a fair representative sample or samples of such merchandise is valid. In the holding of appraisements or reap- praisements of merchandise the presumption is that the appraising offi- cers discharge their duty by making a proper examination of the mer- chandise, and, in order to invalidate their action, the onus is on the importer to show the contrary. While an importer has a right to be present after due notice, in order to present his views and evidence in regard to an appraisement or reappraisemerit, he can not insist on the right to remain throughout the proceedings and to be informed as to all the evidence under consideration, or to cross-examine the witnesses, as at a trial in open court, much of such testimony ordinarily being of a confidential character. (T. D. 26690— G. A. 6145; August 30, 1905.) Finality — litems independent of actual value — Addition to make market value — The finality to appraisements given by section 13, customs administrative act of 1890, does not extend to the inclusion of items independent of the actual value of the goods; and, where appraising officers have included in their valuation improper items, inquiry as to the legality of their action can not be cut off by their report that they added the contested items " to make market value," and in a case where a so-called con- verters' commission was included in the appraised value, it was proper to admit evidence as to the nature of the item. An Invoice item of " com- mission " was shown to represent a charge by so-called converters for services to the importers in connection with receiving the goods from the manufacturer and preparing them for shipment to the United States, including dyeing and finishing. Beld that, so far as the item was com- posed of the charge for dying and finishing. It was a part of the dutiable value, under Section 19, customs administrative act of 1890, as a cost entering into the production of the merchandise imported, and that, in the absence of satisfactory evidence as to the character of the other ele- ments of the item, It should be presumed that they were also properly Included in the appraised value. Erlanger v. United States. United States circuit court of appeals, second circuit; June 6, 1907; suit 3989. Appeal by importer from the circuit court of the United States for south- DIGEST OF CUSTOMS DECISIONS, 1904r-190'7. 25 Appraisement — Coiatinued. Finality — Items independent of actual value, etc. — Continued. em district of New York (152 Fed. Rep., 576; T. D. 27874), affirming decision of Board of General Appraisers, Abstract 5940 (T. D. 26268). Decision in favor of Government. (T. D. 28236; June 12, 1907.) Findings of Board of General Appraisers — Defective record — The record returned to the circuit' court by the Board of General Appraisers for review under section 14, customs administrative act of 1890, was incomplete by reason of the loss of the evidence on which the Board's findings were based. Held that, under the circumstances and in the ab- sence of other evidence, the findings of fact and conclusions of the Board thereon must be presumed to have been proper and justifiable. Schoell- kopf V. United States. United States circuit court, district of New Jersey ; July 25, 1906 ; suit 1093. Appeal by importer from decision of Board of General Appraisers, G. A. 507 (T. I>. 11064). Board sus- tained. (T. D. 27638; October 3, 1906.) Note. — No appeal was taken. Findings of General Appraisers — Reviewability— The contention that the findings of fact by the Board of General Appraisers are not reviewable by the courts, on appeal under section 15, customs administrative act of 1890, Held .not supported by the authorities, and to be especially without force with respect to a decision under review by a circuit court of appeals, on appeal from a decision of the circuit court reversing the Board's findings. (T. D. 27115; February 7, 1906.) Forfeiture — Illegal appraisement — The provision in section 7, customs administrative act of 1890, as amended by section 32, act of 1897, for the forfeiture of imported merchandise when its " appraised value * * * shall exceed the value declared in the entry by more than fifty per cent," is not applicable unless there has been a legal appraisement. The Lace House v. United States (T. D. 26970; January 6, 1906). Form of decree— ^Scope of review — On appeal from a decision of the Board of General Appraisers, affirming the assessment of duty on imported merchandise, the circuit court reversed said decision, holding the merchandise subject to another clas- ' sification. . On appeal from the circuit court, the circuit court of ap- peals, determining the assessment to have been erroneous. Held, with- out inquiring into the correctness of the judgment of the circuit court, that at should be affirmed. (T. D. 27115; February 7, 1906.) Inland' freight — Where an appraiser adds an item of inland freight to the dutiable amount stated upon an invoice, the presumption is that he adds it because, in his judgment, the principal market for the commodity in question was the point from whence it was exported and the cost of bringing the merchandise to that point was a part of the market value. The item of freight, as such, could not be dutiable, but becomes dutiable only as a part of the market value of the commodity. A question growing out of the addition of such an item therefore must be one of reappraise- ment under section 13 of the act of 1890. (T. D. 27671— G. A. 6465; October 22, 1906.) 26 DIGEST OP CUSTOMS DECISIONS, 1904-1907. Appraisement — Continued. Irregular appraisement, cured by lawful reappraisement — Though an original appraisement may have been irregular, yet Its defects are cured by a lawful reappraisement. Burgess' v. Converse (4 Fed. Cas., 726), affirmed in 18 Howard (413). (T. D. 25128— G. A. 5615; March 16, 1904.) Items which may or may not constitute part of market value — Where an item may or may not constitute a part of the market value of imported merchandise according to the ascertained value of such mer- chandise sold in principal markets of the country from which imported, the question of such value becomes one of appraisement by the proper appraising officer, and not one of mere classification by the collector. (T. D. 27537— G. A. 6407; July 26, 1906.) legality — The method prescribed in article 1266, Treasury Regulations, 1899, for calculating the market value of imported merchandise by appraisers is not mandatory, but Only directory to appraising officers, and a failure to comply with its requirements does not vitiate or render illegal an ap- praisement. (T. D. 28572— G. A. 6682; December 3, 1907.) legality — Disallowance of discount — Where an appraiser, instead of ascertaining the market value of each article of Imported merchandise, totaled the invoice price and disallowed certain discounts to which the importers were entitled in order to raise the result to the market value of the goods. Held that the appraisement was not illegal, and that the importers' proper remedy, if dissatisfied, was under section 13, customs administrative act of 1890, by appeal for reappraise- ment, and not under sections 14 and 15 (id.). (T. D. 26656; August 16, 1905.) Same — Method of calculation — Treasury regulations not mandatory — The method prescribed in the Treasury regulations for calculating the mar- ket value of imported merchandise is not mandatory upon appraising officers. Meyer v. United States. United States circuit court, eastern district of Pennsylvania; Philadelphia, August 7, 1905; No. 10 (suit 1653). Appeal by importers from unpublished decision of Board of Gen- eral Appraisers dated October 6, 1891. Board affirmed. (T. D. 26656; August 16, 1905.) Market value — Where an appraiser makes no effort to ascertain the actual market value of merchandise as prescribed in section 10, customs administrative act of 1890, but merely accepts the value stated in the invoice as being high enough, he has not made a valid appraisement. (T. D. 28518; November 20, 1907.) Means of information — Sending samples to other ports — In regard to the action of the appraising officer of a small port with respect to merchandise as to the value of which he had no knowledge. Held that he might properly send samples of the merchandise to the appraiser at the port of New York, or use any other available means to acquire Information on the subject. The Lace House v. United States (T. D. 26970 ; January 6, 1906) . DIGEST OF CUSTOMS DECISIONS, 1904-1901 27 Appraisement — Continued. Merchant appraisers — Where a collector of customs, under section 2930, Revised Statutes, selects a mercliant appraiser to examine and appraise Imported mercliandise, it is his duty to choose some one possessing the statutory qualifications as to familiarity with the goods to be appraised; and it is to be presumed that he did his duty in that regard. Evidence creating a mere uncer- tainty, but not showing affirmatively the absence, in a merchant ap- praiser, of the statutory qualifications, is not sufficient to rebut the pre- sumption that the collector in appointing him paid due regard to the requirements of law. Brhardt v. Ballin. United States circuit court of appeals, second circuit; .November 2, 1906; No. 12 (N. S. 15248). Appeal by former collector of customs at New York from decision of circuit court for southern district of New York. Lower court reversed. (T. D. 27720; November 21, 1906.) Method of reaching irregularity in appraisement Ijy local appraiser — Where a local appraiser in valuing merchandise proceeds by a wrong prin- ciple or contrary to law, his act can be reviewed only by permitting the entry to be liquidated upon the value as found by him and filing a protest with the collector under the provisions of section 14, act of June 10, 1890. Burgess et al. v. Converse (4 Fed. Cas., 726) and Beer's case, G. A. 6035 (T. D. 26354). If the local appraiser proceeds upon a wrong principle or contrary to law In ascertaining the market value of imported merchandise, his action in this respect is reviewable upon protest. Pas- savant's case, G. A. 4074 (T. D. 18949), and Eisenbach's case, G. A. 5090 (T. D. 23558). The action of a local appraiser in advancing the value of merchandise not examined by him and of which he had no sample before him is void as an appraisement proceeding upon a wrong princi- ple and contrary to law. (T. D. 26719— G. A. 6151 ; September 13, 1905.) Notice of advance — Notice of advance in value of imported merchandise made by the appraiser must be given to the importer as provided in article 1267 of the Cus- toms Regulations of 1899. If this potlce is not given the appraisement is not conclusive against the importer and liquidation thereon is illegal. Notice of advance in the value of imported merchandise made by the appraiser may be served by mail and the depositing of such a notice in a duly franked envelope properly addressed is prima facie evidence of its receipt, but this may be overcome by positive testimony that such notice was not received and was not addressed to the residence or place of business of the importer. (T. D. 28250— G. A. 6621 ; June 14, 1907.) Fro forma and consular invoice — If the value of merchandise entered upon a pro forma invoice is approved by the appraiser it is equivalent to a finding by that officer that such is the wholesale market value of the merchandise; and the importer. If dissatisfied, has his remedy by appeal for reappraisement. (T. D. 27488 — G. A. 6398; July 12, 1906.) Presumption of correctness — In the absence of proof to the contrary, it will be assumed that the appraise- ment of merchandise by a local appraiser was performed according to the statutory requirements. (T. D. 27262; April 4, 1906.) 28 DIGEST OF CUSTOMS DECISIONS, 1904-190'7. Appraisement — Continued. Kegularity of — As a general rule, an appraisement of merchandise made without an in- spection of the goods by the appraising officers is irregular and void. United States v. Loeb (107 Fed. Rep., 692; 46 C. C. A., 562). It is not, however, necessary that every article in an entire case or importation be examined. An appraisement made upon an inspection of fair samples is valid. Gibbs v. Washington (10 Fed. Cas., 288). (T. D. 25128— G. A. 5615; March 16, 1904.) Beliquidation under section 21, act of June 22, 1874 — There is no limit of time within which collectors may reliquidate an entry. e.^cept the limitations prescribed by section 21 of the act of June 22, 1S74 (18 Stat., 190), which has been held to be in the nature of a statute of limitations. Said section 21, among other limitations, authorizes a re- liquidation to be made more than one year after the entry of the mer- chandise, provided such merchandise has not been delivered to the owner, importer, agent, or consignee, but Is still constructively in the possession of the Government. The purpose of said section 21 would seem to be (other conditions being complied with) to permit all errors and mistakes lawfully capable of correction by the collector or stirveyor of customs to be corrected by rellquidation so long as the merchandise under con- sideration remains in possession of the Government. A Board of three General Appraisers, or a single General Appraiser, acquires juris- diction to hold a reappraisement simply by the transmission to them by the collector of the record and other papers mentioned in section 13 of the customs administrative act, and directing a reappraisement, without any statement made by such officer that he deems the appraisement as made too low. The provisions of the customs administrative act and other Federal statutes contemplate and presuppose an entry of imported merchandise, except as otherwise specially provided by law. The juris- diction of the Board of General Appraisers would seem to be confined to eases where such entry has been made. (T. D. 27887 — G. A. 6536; February 4, 1907.) Returns by appraising officers — Appraising officers should ascertain and return weights, etc., of certain classes of Imported merchandise. (T. D. 24895; January 15, 1904.) TlndervalTiation — Illegal appraisement — An appraising officer advanced the value of imported merchandise, but the appraisement was not in writing and notice of advance was not given to the importers; so that they were deprived of their right to demand reappraisement within "two days after the appraisement. Held that the appraisement was invalid and did not afford a proper basis for the for- feiture of the merchandise for undervaluation as provided in section 7, •customs administrative act of 1890, as amended by section 32, act of 1897. The Lace House v. United States (T. D. 26970; January 6, 1906). Value at time of importation — A General Appraiser, taking account of the shrinkage in weight as shown by the difference between the landed weight and the invoice weight of certain hides, advanced their value upon the theory that by reason oC their shrinkage they were of greater value than at the time they were shipped, and that it was the condition of the hides at the time they were imported into the United States, rather than at the time they were ex- DIGEST OF CUSTOMS DECISIONS^ 1904-1901. 29 Appraisement — Continued. Value at time of importation — Continued. - ported from tlie foreign country, that, duty should be collected upon. Held that in doing this the General Appraiser .did not proceed upon a wrong principle. It is only merchandise: that is brought into some port of the United States, received by the importers, and enters into the con- sumption of the country that is subject to duty. If the value of the mer- chandise is greater or less at this time than it v^as at the time it was exported from the foreign country, it is the former value rather than the latter upon which duty must be assessed. The w*)rds in section 19 "in the condition in which such merchandise is there bought and sold for exportation to the United States "■ have a general rather than a special significance, and relate to the condition in which merchandise, such as that under consideration before an appraising officer, is generally bought and sold in the country from whence that particular merchandise is exported rather than the condition in which any particular merchan- dise is at the time it is exported. — Lawder v. Stone, collector (187 U. S., 281), and American Sugar Kefining Company v. United' States (181 U; S., 610). (T. D. 26956— G. A. 6247; December 30, 1905.) . Weight of imported goods — The appraisement of Imported merchandise is restricted to determining the price or value of the parcel or quantity by which, the purchase and sale of the articles are made, and has rightfully uq reference to the totality of the purchase. This 1^ the rule even though the goods are subject to an ad valorem rate of duty. The United States weigher is the proper officer to ascertain the weight of imported goods, and his return should be fol-- lowed by tha collector in estimating duty. _(T. D. 25767— G. A. 5848; November 14, 1904.) Wool — Mixed white and oolored^^- - As to white and colored wools from- Bagdad,- in which market it is the practice to sell both together at' the same price, but from which they are imported in separate bales but invoiced at the same price,' Held that it is proper to ignore such practice and appraise the wools at the actual market value of each kind separately at Bagdad. Gulbenkian v. United States. United States circuit court, southern district of New York ; July 18, 1906 ; suit 4125. Appeal by importer from decision of Board of Gen- eral Appraisers. G. A. 6151 (T. D. 26719). Board affirmed. (T. D. 27512; July 25, 1906.) Wool bought as mixed and packed separately — Wool bought as mixed Georgian autumn wool, packed separately when shorn and invoiced and entered at separate prices for white and colored, is properly appraised at the actual market value of each kind separately in the principal markets of the country whence it was exported. Gulben- kian's case, G. A. 6151 (T. D. 26719) ; Gulbenkian v. United States (T. D. 27512). . (T. D. 27784— G. A. 6502; December, ,24, 1906.) Wools, separation of — Mixed wools — In accordance with immemorial custom in the market of Bagdad, white and colored wools were bought together at the same price, without any dis- tinction as to color; but before exportation they were separated,, each color being baled by itself. Held that, in finding the " actual market value * * * in the principal markets of the country from whence imported, and in the condition in which such merchandise is there bought 30 DIGEST OF CUSTOMS DECISIONS, lOOi-WCj. Appraisement— Continued. Wools, separation of — Uixed wools — Continued. and sold for exportation to the United States," under section 19, cus- toms administrative act of 1890, the appraising officers should consider only the price paid in the Bagdad market, and that no distinction should be made between the value of the white and colored wools, but that all should be appraised at the same price. Gulbenkian v. United States. United States circuit court of appeals, second circuit; March 26, 1907; No. 234 (suit 4125). Appeal by importer from circuit court for the southern district of New York (T. D. 27512), which affirmed G. A. 6151 (T. D. 26719). Decision adverse to Government. (T. D. 28079; April 10, 1907.) Acquiesced in. (T. D. 28435; September 30, 1907.) Appraising officers. Appraiser's action — When void. (See Appraisement.) Duties of collectors when acting as, (See Appraisement.) Duties of general and local appraisers distinguished. (See Appraisement.) Duties of local appraisers. (See Appraisement.) Functions of — Market value and dutiable charges (See Dutiable value.) Functions of, sellers' commissions — The allowance or disallowance of sellers' commissions is a function of appraisers. G. A. 5443 (T. D. 24721), G. A. 5472 (T. D. 24780), and T. D. 24375 affirmed. (T. D. 25454; July 8, 1904.) Jurisdiction of, in cases of reappraisement. (See Reappraisement. ) Keturns by local appraisers — A mere expression of opinion by the local appraiser as to the dutiable or non- dutiable character of items or charges on invoices is advisory only and not binding on the collector, whose function it is to construe invoices and ascertain the dutiable or nondutiable character of such items or charges. (T. D. 26514— G. A. 6082; June 19, 1905.) Returns by local appraisers — Where advances are made under article 1266, Customs Regulations of 1899 — When an appraiser intends to make advances in the per se market value of imported merchandise he is required to make additions by writing on the invoices the words " add to make market value," stating in numerals the amounts necessary to make the market price of the goods in accordance with article 1266, Customs Regulations of 1899. (T. D. 26514— G. A. 6082; June 19, 1905.) Returns upon invoices — Rules. (T. D. 26793; circular No. 108; October IS, 1905.) Apricot kernels. Apricot kernels are within the common definition of " nuts " and are duti- able under the provision in paragraph 272, act of 1897, for " nuts * * * not specially provided for," rather than as almonds by similitude under paragraph 269. Spencer v. United States. United States circuit court, southern district of New York ; February 22, 1906 (suit 3973) . Appeal by importer from decision of Board of General Appraisers, Abstract 5376 (T. D. 26190). Board reversed. (T. D. 27184; March 7, 1906.) DIGEST OF CUSTOMS DECISIONS, 1904-190'?. 31 Apricot kernels — Continued. Apricot kernels are dutiable as " nuts * * * not specially provided for," under paragraph 272, tariff act of 1897, and not as almonds by similitude under paragraph 269. United States v. Spencer. United States circuit court of appeals, second circuit; January 18, 1907; No. 141 (suit 3973). Appeal by United States from circuit court of the United States for southern district of New York (146 Fed. Rep., 112; T. D. 27184), reversing decision of Board, Abstract 5376 (T. D. 26190). Decision affirmed. (T. D. 27893; February 6, 1907). Acquiesced in. (T. D. 28110; April 25, 1907.) Arabic cooling compound. So-called "Arabic cooling compound," composed chiefly of carbonate of lime and some with a substantial admixture (20 per cent) of red oxide of iron, not possessing the necessary characteristics of paint or pigment, is not dutiable at 30 per cent under paragraph 58, act of 1897, but is dutiable at 20 per cent under section 6 of said act, as an unenumerated manu- factured article. (T. D. 25383— G. A. 5710; June 13, 1904.) Architectural drawings. Works of art — An architect may be an " artist " within the ordinary meaning of that term. Pen-and-ink drawings of an artistic character, showing the design of a building intended as an art museum, are " works of art " within the meaning of paragraph 703, act of 1897. Such drawings, when executed by an American architect residing temporarily abroad, are free of duty under said paragraph 703. (T. D. 25104 — G. A. 5609; March 11, 1904.) Appealed by United States March 25, 1904 (T. D. 25157). Held that certain pen-and-ink drawings showing the design of an art mu- seum, which were made by an American artist while residing temporarily abroad, are free of duty under paragraph 703, act of 1897, providing for " works of art, the production of American artists residing temporarily abroad." Young v. Bohn. United States circuit court, district of Indi- ana; Indianapolis, January 10, 1905; No. 10331 (suit 1652). Appeal by surveyor of customs at Indianapolis from decision of Board of General Appraisers, G. A. 5609 (T. D. 25104). Decision of Board affirmed. Note. — The United States has acquiesced in this decision (T. D. 26251). (T. D. 26392; May 18, 1905.) Architectural portfolios. (See Books.) Argentine Republic — Sugar from — Countervailing duty on. (See Duty, countervailing.) Arrowroot. Held that the provision in paragraph 478, act of 1897, for " arrowroot in its natural state and not manufactured," relates to the tubers or root of the arrowroot plant, though no importations are ever made in that form, and does not include the article commercially known as arrowroot, consisting of starch made from arrowroot tubers, which is more properly classifiable as " starch " under paragraph 285 of said act. Leaycraft v. United States. United States circuit court of appeals, second circuit; New York, April 13, 1904 (suit 3045). Appeal by importer from decision of circuit court (124 Fed. Rep., 999), affirming an unpublished decision of the Board of General Appraisers dated November 28, 1899, which followed G. A. 4491 (T. D. 21405). Lower court affirmed. (T. D. 25221; April 15, 1904.) 32 DIGEST OP CUSTOMS DECISIONS, 1904r-190'7. Arrowroot starch, (See Starch.) Art, works of. (See Works of art.) Articles composed of seeds. Small fancy articles, such as watch pockets, etc., made of polished black and red seeds strung by needle on cottoa threads and to some extent pre- senting the appearance of beaded goods, are dutiable at the rate of 20 per cent ad valorem under section 6, act of 1897^ as unenumerated manu- factured articles, and not at 60 per, cent ad valorem under paragraph 408 as beaded articles, nor at 15 or 25 cents per bushel under paragraph 254 of that act as manufactures in chief value of seeds. (T. D. 27257 — G. A. 6332; March 31,' 1906.) Articles of willow, cotton, and rush. Articles made from osier or willow, cotton, and rush, held dutiable accord- ing to material of chief value therein. G. A. 5495 1904r-190'7. Artists' paints or colors. (See Paints or colors.) Ascertainment of component material of chief value — Bule. (See Classifica- tion of imported merchandise.) Ash receivers, glass. (See Glass ash receivers.) Assyrian inscribed marble slab. A limestone slab, 4 by 5 feet in dimensions, cut and carved about 800 B. C, bearing upon one of its surfaces a rude relief of the human figure and an inscription in the Assyrian language, the inscription taking up about 50 per cent of the said surface, and the v^hole being of value only for the writing placed thereon, found to be a manuscript and free of duty as such under paragraph 609, act of 1897. (T. D. 26211— G. A. 5986; March 24, 1905.) Atomizers, metal and cut-glass. i Atomizers composed of a metal top and cut-glass reservoir, an air pump being contained in and forming an inseparable part of the metal top of each article, metal chief value, are dutiable at the rate of 45 per cent ad valorem under paragraph 193, act of 1897, and not at 60 per cent under paragraph 100. (T. D. 25086— G. A. 5605; March 7, 1904.) Australia. Parcels-post convention with. (See Parcels-post conventions.) Autochrome process, Articles printed by. (See Postal cards.) Automatic pencils. (See Pencils, automatic.) Automobile coat of fur with lining of wool dutiable under paragraph 370. (See Wearing apparel.) Automobile pins. (See Pins.) Automobile tire treads. (See Tire treads.) Automobile veilings. Silk fabrics 55 centimeters wide, which are of a light texture, have fancy borders, and are generally used in making veils for automobiling, etc., Held dutiable as silk veilings, under paragraph 390, tariff act of 1897. — Forchheimer's case, G. A. 6034 (T. D. 26353), distinguished. T. D. 28508— G. A. 6677; November 16, 1907.) Automobiles — Free entry. As household effects — Automobiles free of duty as household effects if used abroad as part of the household economy and not in business pursuits. The one year of use abroad need not immediately precede importation, and the year of use need not be consecutive, or whether period of one year or more may have elapsed since use. The automobile actually used abroad a year, and not an exchanged machine, can be admitted free, and the use must be by the owner or member of his family, and not that by a friend or chauffeur. (T. D. 25571; September 2, 1904.) An automobile may be regarded as a household effect, but In order to be entitled to entry free of duty under paragraph 504, act of 1897, it must have been used abroad for a period of not less than one year. It is not suflScient to show that it has been used for one year or more in the United States and foreign countries. Only its use abroad can be considered. (T. D. 25768-^G. A. 5849 ; November 14. 1904.) DIGEST OF CUSTOMS DECISIONS, 1904-1901. 35 Automobiles — Free entry — Continued. As household effects — Continued. Automobiles to be free of duty as household effects must have been used abroad for' a period of one year or more By the owner or his family. The owner's family shall be held to include his wife, children, and his parents, brothers, and sisters, or any of them residing with him abroad. (T. D. 26162; circular No. 33; March 15, 1905.) An automobile was imported, exported, and then reimported, duty being paid on the original importation. Held that it was not, on reimportation, free of duty under the provisions in paragraph 504, act of 1897, for house- hold effects actually used abroad more than one year, it appearing that just prior to the second importation the machine had received such exten- sive repairs as to improve it materially beyond its condition when ex- ported from this country. HlUhouse v. United States. United States circuit court, southern district of New York ; January 1, 1906 ; suit 3751. Appeal by importer from decision of Board of General Appraisers, G. A. 5849 (T. D. 25768). Board affirmed. (T. D. 27003; January 12, 1906.) Automobiles may properly be classed as " household effects " under para- graph 504, tariff act of 1897. Paragraph 504, tariff act of 1897, relating to household effects " used abroad * * * not less than one year," does not require that such use shall be continuous. If it has been for several periods aggregating a year, the conditions of the law are satis- fied. An automobile used abroad more than one year was subjected to extensive repairs shortly before importation. Held that so much of the machine as was a new manufacture (new parts, reupholstering, etc.) was dutiable, but that the rest, including the cost of overhauling, oiling, cleaning, readjusting, and regulating, was free of duty under paragraph 504, tariff act of 1897, as household effects used abroad more than one year. Held that a single article may for the purpose of classification under a tariff act be constructively separated into parts subject to dif- ferent classifications. HlUhouse v. United States. United States circuit court of appeals, second circuit; January 8, 1907. No. 90 (suit 3751). Appeal by importer from decision of circuit court of the United States for southern district of New York (142 Fed. Rep., 303 (27003), affirming G. A. 5849 (T. D. 25768). Decision reversed. (T. D. 27831 l January 16, 1907.) For racing purposes — The privileges of free entry under bond conditioned as required by T. D. 23743 ef May 27, 1902, is also applicable to automobiles brought into this country by nonresidents of the United States for the purpose of racing or taking part in other specific contests of automobiles, but not for dis- play in shows or exhibitions of any kind. Such purpose shall be evi- denced by the oath of the owner or his agent, made before the United States consul at the port of exportation, and by him certified, and pre- sented at the time of entry. (T. D. 26162; circular No. 33; March 15, 1905.) For touring purposes — Automobiles free of duty under bond for touring purposes in the United States for a period of three months, whether brought by foreigners or residents of the United States, and whether accompanied by owners or not. (T. D. 25571; September 2, 1904.) 36 DIGEST OF CUSTOMS DECISIONS, 1904-1907. Automobiles — Free entry — Continued. For touring purposes — Continued. Automobiles of foreign manufacture, imported into this country by tbe owners personally for bona fide touring purposes — i. e., for actual use by the owners for touring purposes only, provided such owners are non- residents of tbe United States — are entitled to free entry under bond for a stay of three months, in accordance with Department circular No. 64 of June 20, 1902 (T. D. 23808), provided, however, that such owner shall present at the time of making entry a certificate from the United States consul at the port of exportation based upon the sworn statement of the owner to the effect that said automobile is brought over for tour- ing purposes only, that the owner is in nowise connected with any auto- mobile business, and that the machine is not to be used for any com- mercial or business pursuits whatsoever while in this country. (T. D. 26162; circular No. 33; March 15, 1905.) For touring purposes — Keimportation — Foreign automobiles may not be reimported under bond for touring pur- poses within one year from original importation. (T. D. 27210; March 13, 1906— T. D. 28354; circular 50, July 25, 1907.) From contiguous foreign territory under three-day permit — The provisions of T. D. 8225 of May T, 1887, and T. D. 25202 of April 13, 1904, governing the free entry of teams and vehicles from foreign con- tiguous territory under three-day permits, are hereby extended to govern the importation of automobiles belonging to well-known persons crossing and recrossing the boundary line for periods of not more than three days. (T. D. 27708; circular No. 95; November 14, 1906.) Reimported automobile — Ordinary repairs — Automobiles may properly be classed as " household effects " under para- graph 504, tariff act of 1897. Paragraph 504, tariff act of 1897, relating to household effects " used abroad * * * not less than one year," does not require that such use shall be continuous. If the use has been for several different periods aggregating a year, the conditions of the law are satisfied. An automobile upon which merely ordinary repairs have ' been made abroad, simply for the purpose of keeping the machine in proper condition for ordinary use, which repairs amounted to less than 5 per cent of the cost of the machine, and did not substantially affect the identity of the article as being the same in character and condition as when exported, is free of duty under paragraph 504 of the tariff act, if used abroad not less than one year, and not intended for any other person or persons, nor for sale. — Hillhouse v. United States (T. D. 27831) distinguished. (T. D. 27967— G. A. 6557; March 5, 1907.) Hep aired abroad — Appeal directed from decision of Board of United States General Ap- praisers, Abstract 14263 (T. D. 27892), involving the classification of a certain automobile repaired abroad. (T. D. 27930; February 16, 1907.) Average prices. Section 2910 of the Revised Statutes is a rule for the assessment of the rates of duty and not a rule for the appraisement of values. It has no application except to cases where the goods that have been invoiced at an average rate are not merely of different values but are also subject to different rates of duty, in which case the duty is to be assessed upon i DIGEST OP CUSTOMS DECISIONS, 1904-190*7. 37 Average prices — Continued. the whole Invoice at the rate to which the highest valued goods are subject. (T. D. 27955; March 1, 1907.) Section 2910 of the Revised Statutes does not apply to a mixed invoice where each item of merchandise on the Invoice bears the same rate of duty. (T. D. 28596— G. A. 6690; December 10, 1907.) Average price, frozen fish. Frozen fish entered at an average price and returned by the appraiser at different values are liable to the provisions of section 2910, Revised Statutes, unless It is the established trade custom In the foreign market of exportation to sell that class of merchandise at an average price. In applying the provisions of section 7, as amended by section 32, act of 1897, the percentage of advance is to be found by comparing the average price with the value of the highest valued articles as shown by the return of the appraiser. Regular duty should not be assessed on the appraised value when that value is less than the invoice or entered value unless there is clerical error. (Vide last sentence In section 7 as amended and T. D. 23519. (T. D. 25326; May 28, 1904.) Awards of compensation. Fines and penalties Imposed by courts are not to be included in awards to detectors and seizors based upon " net proceeds " mentioned in section 4, act of June 22, 1874. (T. D. 2740G; June 12, 1906.) B, Babies, position. Small bisque or china ware figures. (See Position babies.) Bacon, Chinese. (See Chinese bacon.) Baggage, passengers. (See Effects, personal.) Bagging. Burlaps — So-called Dundee bagging, made of jute and having a double warp and sin- gle weft, HelA not to be subject to classification as " burlaps " under paragraph 424i, tariff act of 1894. Under section 14, customs administra- tive act of 1890, requiring that protests shall set forth " distinctly and specifically " the objections of the importers, a protest is insufficient which contends that merchandise is free of duty under one paragraph of the tariff as burlaps, when It should have been classified as free under another paragraph as jute bagging. Corbltt & Macleay Company v. United States. United States circuit court, district of Oregon, March 18, 1907; No. 2371 (suit 1361). Appeal by Importer from decision ot Board of United States General Appraisers. Board affirmed. (T. D. 28059; April 3, 1907.) For cottou — Bagging which falls within the conditions of paragraph 344, act of 1897, as to count of threads per square inch and weight per square yard, and which is ordinarily used for bagging what is known as sea island cotton, is properly dutiable under paragraph 344. (T. D. 27407; June 13, 1956.) 38 DIGEST OF CtTSTOMS DECISIONS, l%4r-l%1. Bagging — Continued. Jute. (See Coverings, jute bagging for cotton.) Waste — Selected pieces of jute bagging of a high grade and measurable dimensions specially culled from jute bagging waste, put up in bales apd imported for the specific purpose of covering or patching bales of cotton, Held to be dutiable as " bagging for cotton or gunny cloth suitable for covering cotton " and not entitled to entry free of duty as " rags " or " waste " not specially provided for.— G. A. 5078 (T. D. 23520), G. A. 5265 (T. D. 24172), and Abstract 8651 (T. D. 26802) cited and distinguished (T. D. 27586— G. A. 6431; August 30, 1906.) Pieces of jute bagging used in patching the covering for bales of cotton are dutiable as waste under paragraph 463, tariff act of 1897, rather than under paragraph 344, relating to " bagging for cotton, * * * and similar fabrics, suitable for covering cotton." Davies v. United States. United States circuit court, eastern district of Louisiana ; May 31, 1907 ; No. 13422 (suit 1885). Appeal by importer from decision of Board of United States General Appraisers, G. A. 6431 (T. D. 27586). Board re- versed. (T. D. 28238; June 12, 1907). Note.— An appeal to the circuit court of appeals, fifth circuit, has been directed In behalf of the United States. Waste — Bags — ' Held that coarse pieces of old jute bagging, removed from cotton bales, which are torn, ragged, and dirty, and are not of sucli a character as to be capable of use for patching purposes or otherwise than as paper stock, are not dutiable as " waste " under paragraph 468, tariff act of 1897, but free of duty under paragraph 648, as " rags." — Train-Smith Company v. United States (140 Fed. Rep., 113; T. D. 26484) followed. (T. D. 28031— G. A. 6562; March 22, 1907.) liarge pieces of second-hand bagging suitable for patching or baling cotton, known as " selected sides," and what is known as " original gunny," consisting of pieces of old cotton bagging unassorted and indiscrimi- nately mixed, some of which is suitable for patching cotton, is not free of duty either under paragraph 632, tariff act of 1897, as waste fit only to be converted into paper, or under paragraph 648 as rags not specially provided for. The word " rags " has no established and uniform com- mercial designation, but would seem to cover any old torn pieces, small or large, of any woven fabric which has subserved one purpose and comes into the market as second-hand material, and which is unfit for patching cotton. Small fragments of waste bagging which are usually full of holes and irregular in size, and present the appearance of being ragged and torn, sometimes known as scrap gunny, and shown to be unfit prac- tically for patching or baling cotton, are free of duty under paragraph 64S of said act as rags not specially provided for. — Following Train- Smith Company v. United States (140 Fed. Rep., 113; T. D. 26484). (T. D. 28202— G. A. 6603; May 23, 1907.) Bags.^ Jute netting. (See Netting bags.) Printed paper, lined with metal foil — 'Paper bags with printed matter thereon when lined with metal foil, are articles composed in chief value of metal, and are dutiable at the rate of 45 per cent ad valorem under paragraph 193, act of 1897. (T. D. 25087— G. A. 5606; March 7, 1904.) DIGEST OF CUSTOMS DECISIONS, IDOl-igO?. 39 Bags — Continued. Twilled jute — A twilled jute fabric or bag is one in which the weft thread is alternately raised over two or more warp threads and passed under one of such, or vice versa, this process being so alternated in regular order across the fabric that a diagonal effect is produced. The process of fabrication and not the effect produced is the distinguishing feature. G. A. 6063 (T. D. 26445) followed. (T. D. 2T632— G. A. 6448; September 28, 1906.) Balata belting. Belting composed of balata and cotton, balata chief value, is dutiable as manufactures of India rubber at the rate of 30 per cent ad valorem under paragraph 449, tariff act 1897.— G. A. 5201 (T. D. 23966) ; G. A. 6164 (T. D. 26751) ; Abstract 12042 (T. D. 27458) ; G. A. 6498 (T. D. 27780) ; Hague V. United States (73 Fed. Rep., 810) cited, and Barle v. United States (T. D. 27977) followed. (T. D. 28298— G. A. 6640; June 29, 1907.) Balata, crude. Balata, rubber, and gutta-percha are distinct articles of commerce, and for purposes of classification balata can not be regarded as directly within the provisions in the act of 1897 for gutta-percha and rubber. G. A. 5098 (T. D. 23599); G. A. 5201 (T. D. 23966). (T. D. 26751— G. A. 6164; September 28, 1905.) Balata is one of the kinds of gums described commercially and generically as India rubber, and when crude is free of duty as " India rubber, crude," under paragraph 579, tariff act of 1897. Earle v. United States. United States circuit court, southern district of New York; February 27, 1907; suit 4313. Appeal by importer from decision of Board of United States General Appraisers, Abstract 12042 (T. D. 27458)- Board reversed. (T. D. 27977; March 6, 1907.) Acquiesced in March 29, 1907. (T. D. 28038.) Ballast, gravel as. (See Gravel.) Balloons and airships. Balloons and airships, may be entered in bond for racing purposes. (T. D. 27861; January 24, 1907.) Balls, ping-pong. (See Ping-pong balls.) Bamboo. Dyers' sticks of bamboo are free of duty under paragraph 700, act of 1897. (T. D. 26350— G. A. 6031 ; May 3, 1905.) Bananas, dried. Bananas, dried or desiccated in a green state, and which have become so thoroughly dry as to be hard and brittle, being inedible in their imported condition and intended for use in the manufacture of banana coffee, are within the specific descriptive language of paragraph 262, act of 1897, covering " edible fruits * * * dried, desiccated, evaporated, or pre- pared in any manner," and are not free under the provision for " fruits or berries, green, ripe, or dried," in paragaph 559. (T. D. 26510 — G. A. 6078; June 15, 1905.) Bandes feutre. (See Fur bands.) Bands, crocheted, cotton. (See Cottons, crocheted bands.) 40 DIGEST- OF CUSTOMS DECISIONS, 1904-1907. Bands, silk chiffon. (See Silk.) Bands or belts, cotton. (See Cotton bands or belts.) Baptismal fonts and pedestals of terra-cotta. (See Sculpture, casts of.) Barium. Dioxide — Held, that certain so-called manufactured barium, which consists of barium dioxide, is not dutiable as " baryta * * * manufactured " under paragraph 44, act of 1897, but as a chemical salt not specially provided for under paragraph 3 of said act. (T. D. 24938— G. A. 5552; January 21, 1904.) Sulphate of. (See Barytes, sulphate of, artificial.) Barley. American barley exported, converted into barley malt, and returned, can not be admitted free of duty under the provisions of paragraph 483, as it has undergone a chemical change wbieh renders it a different com- modity. (T. D. 25971— G. A. 5897; January 17, 1905.) (See Reimporta- tion.) Barley brew base — Bok ale. (See Ale, bok.) Barrels, shotgun. (See Gun barrels.) Bars, muck — Bar iron. (See Iron muck bars.) Baryta, carbonate of. Precipitated carbonate of baryta not free of duty under paragraph 489, but dutiable under paragraph 3, act of 1897. (T. D. 27525; July 26, 1906.) Barytes. Sulphate of, artificial — Held that certain merchandise invoiced as sulphate of barium is artificial sulphate of barytes, and dutiable as such under paragraph 46, act of 1897. (T. D. 24914^6. A. 5544; January 19, 1904.) Sulphate of baryta — Barytes separated from the mass in which it is found in the mine by a process of crushing and jiggling is dutiable upon importation at 75 cents per ton under the provision in paragraph 44, act of 1897, for baryta, sulphate of, or barytes, unmanufactured, and not at $5.25 per ton, the rate provided in said paragraph for manufactured sulphate of baryta, or barytes. (T. D. 25241; April 28, 1904.) Base bullion. Base bullion in bars, containing gold, silver, lead, and bismuth, held duti- able at 24 cents per pound, under the specific provision In paragraph 182, tariff act of 1897, for " lead or base bullion." Base bullion is dutiable on the basis of the actual weight of the bars and not on the weight of the lead contained in said bullion.— G. A. 5171 (T. D. 23852) distinguished. (T. D. 28203— G. A. 6604; May 27, 1907.) Baskets. Chip — The cbaracteristics and method ■.of production of chip considered, and cei;- taln baskets held not to be within the provision for manufactures of DIGEST OF CUSTOMS DECISIONS, 1904-190'7. 41 Baskets — Continued. C hip — Continued. chip in paragrapli 449, tariff act of 1897. OUesheimer v. United States. United States circuit court, southern district of New York ; February 21, 1907; suit 3642. Appeal by importer from decision of Board of United States General Appraisers, Abstract 2453 (T. D. 25499). Board affirmed. (T. D. 27972; March 6, 1907.) Construing pjiragraph 206, tariff act of 1897, relating to " willow prepared for basket makers' use " and to " manufactures of * * * willow," Held that it was intended that the last clause should include manufac- V tures of the material mentioned in the preceding clause, and that, even though that material may constitute chip, baskets made therefrom are dutiable under said paragraph rather than as " manufactures of * * * chip, * * * not specially provided for," under paragraph 449. OUes- heimer v. United States. United States circuit court of appeals, second circuit; December 4, 1907; No. 75 (suit 3642). Appeal by importer from circuit court of the United States, southern district of New York (154 Fed. Rep., 166; T. D. 27972), affirming Board's decision. Abstract 2453 (T. D. 25499). Court affirmed. (T. D. 28598; December 11, 1907.) Fancy glass — Fancy baskets, made by dipping a glass rod in molten glass and weaving or twisting the soft material into decorative designs without superadded ornamentation, and not blown, but having ground bottoms, are dutiable at 60 per cent ad valorem under paragraph 100, act of 1897. United States V. Hinsberger et al. (94 Fed. Rep., 645, cited. (T. D. 25507— G. A. 5758; July 27, 1904.) Osier or willow — Baskets made from osier or willow, whether or not the material used in the construction thereof has been previously cut or split into two or more sections, held manufactures of osier or willow. (T. D. 27208 — G. A. 6813 ; March 13, 1906.) Battery carbons. (See Carbons for batteries.) Beacon ale. (See Ale, beacon.) Beaded or spangled articles. Articles composed of natural seeds — Small fancy articles made of polished black and red seeds strung on cotton ♦ threads, not dutiable as beaded' articles. (T. D. 27251— G. A.- 6332; March 31, 1906.) Bamboo and bead curtains — Curtains composed of beads and short lengths of colored bamboo, strung on ■cotton cords pendent from wooden frames constituting the upper part of the curtain, are dutiable at the rate of 60 per cent ad valorem under paragraph 408, act of 1897, if of greater value than 3 yen per pair, the beads forming the element of chief value in such curtains. Costing 3 yen or less per pair wood is the component material of chief value, and curtains in this class are dutiable at 35 per cent ad valorem under para- graph 208 of said act. G. A. 5451 (T. D. 24736), G. A. 5206 (T. D. 23988), and Abstract 3606 (T. D. 25749) cited; Abstract 3386 (T. D. 25717) modified. (T, D. 27239— G. A. 6322; March 22, 1906.) 42 DIGEST OP CtrSTOMS DECISIONS, 1904-1907. Beaded or spangled articles — Continued. Beaded bags, purses, etc. — Beaded opera bags, purses, and pocketbooks are dutiable at the rate of 60 per cent ad valorem under paragraph 408, act of 1897, regardless of the component material of chief value. (T. D. 27776; December 22, 1906.) A provision in the tariff for a designated article is more specific for classi- fication purposes than a provision for a material. Bags and purses com- posed of a cotton or silk foundation, the exterior surface of the fabric covered more or less completely with beads and fitted with a metal frame and chain, are dutiable at 60 per cent ad valorem under paragraph 408, tariff act of 1897, and not under paragraph 193, although metal is the com- ponent material of chief value in the completed articles. Bags and purses composed of leather, metal, and beads, leather the component material of chief value, are dutiable under paragraph 450, the insertion of the words " or of which these substances or either of them is the component ma- terial of chief value " making the provision more specific than if it read " composed wholly or in part of," etc. (T. D. 28103— G. A. 6578; April 22, 1907.) Bags in chief value of leather but in part of beads are more specifically enumerated as " articles * * * in part of beads," under paragraph 408, tariff act of 1897, than as manufactures of which leather " is the component material of chief value," under paragraph 450. United States V. Guthman ; United States v. Steinhardt. United States circuit court, southern district of New York ; November 13, 1907 ; suits 4904-4905. On application for review of decision of Board of United States General Appraisers, Abstract 14765 (T. D. 28036), Board reversed. (T. D. 28541 ; November 26, 1907.) Fringed trimmings for lamp shades — Fringes designed for ornamenting lamp shades composed of glass tubes gjlded or silvered for ornamental purposes, or beads strung on cotton cords and attached to cotton webbing, are dutiable at the rate of 60 per cent ad valorem under paragraph 100 or 408, act of 1897. (T. D. 27454 — G. A. 6391; June 27, 1906.) Gelatin spangles — Gelatin spangles permanently strung on cotton cords but not made up into articles, designed for use in the manufacture of trimmings, are dutiable at 60 per cent ad valorem under paragraph 408, act of 1897, and not at 35 per cent under paragraph 450. Steinhardt et al. v. United States (113 Fed. Rep., 996) and In re Steiner (66 Fed. Rep., 726), affirmed by the circuit court of appeals (79 Fed. Rep., 1003), cited and distinguished. (T. D. 25695— G. A. 5818; October 18, 1904.) Held that strung gelatin spangles which, in their condition as imported, are used in making trimmings and ornaments, are ejusdern generis with the articles specifically enumerated in the provision in paragraph 408, act of 1897, for " ornaments, trimmings, or other articles, * * * composed wholly or in part of spangles made of * * * gelatin," and are within the provision for " other articles." 6. Hirsch's Sons v. United States. United States circuit court, southern district of New York ; May 19, 1905 ; suit 3725. Appeal by importers from decisions of Board of General Ap- praisers, Abstract 5818 (T. D. 25695) and Abstract 3433 (T. D. 25735). Board affirmed, (T. D. 26400; May 18, 1905.) DIGEST OB" CUSTOMS DECISIONS, 1904-190'7. 43 Beaded or spangled articles — Continued. Crelatin spangles — Articles of — Crowns and trimmings designed for millinery use, composed of cotton orna- mented with gelatin spangles, the latter" the component material of chief value, are dutiable at the rate of 60 per cent ad valorem under paragraph 408, act of 1897, and not at 35 per cent ad valorem under paragraph 450 of that act. G. A. 5788 (T. D. 25578), affirmed In Metzger v. United States (T. D. 26548 and T. D. 27187), followed. (T. D. 27240— G. A. 6323; March 22, 1906.) Glass — Certain glass prisms or U-drops held not to be within the provisions of paragraph 408, act of 1897, not being composed wholly or in part of beads or spangles. (See Glass prisms or U-drops.) Hat crowns — Gelatin spangles — The provision for nettings, trimmings, and articles composed wholly or In part of spangles or beads made of gelatin is more specific than that for manufactures of which gelatin is the component material of chief value. So-called spangled trimmings and spangled crowns are dutiable at 60 per cent ad valorem under paragraph 408, act of 1897, and not at 35 per cent ad valorem under paragraph 450. (T. D. 25578 — G. A. 5788; August 31, 1904.) Spangled hat crowns held to be of the same general character as the " fabrics, laces, embroidery, wearing apparel, ornaments, trimmings," etc., enumerated in paragraph 408, act of 1897, and therefore not excluded from the further provision in said paragraph for " articles * * * com- posed wholly or in part of * * * spangles." Same — Manufactures of gelatin — Specific enumeration : The provision in paragraph 408, act of 1897, for "articles * * * composed wholly or in part of * * * spangles * * * made of gelatin," is more specific than the provision in paragraph 450 for manufactures of gelatin. Metzger v. United States. United States circuit court, southern district of New York ; June 1, 1905 ; suit 3704. Appeal by importers from decision of Board of General Ap- praisers, G. A. 5788 (T. D. 25578). Decision of Board affirmed. (T. D. 26458; June 6, 1905.) The phrase in paragraph 408, act of 1897, " articles * * * composed * * * in part of * * * spangles made of gelatin," is more specific than " manufactures of gelatin," in paragraph 450. Accordingly spangled hat crowns are dutiable under the former provision. Metzger v. United States. United States circuit court of appeals, second circuit. February 26, 1906; No. 131 (suit 8704). Appeal by importer from decision of cir- cuit court, southern district of New York. (T. D. 26458.) Lower court affirmed. (T. D. 27187; Match 7, 1906.) Nut curtains — Curtains composed in chief value of beads made from nuts, the same being known as beaded curtains and also as nut curtains, are dutiable undar paragraph 408, act of 1897, as beaded articles, and not at 20 per cent ad valorem under section 6 or at 35 per cent ad valorem under paragraph 208 of said act. (T. D. 26707— G. A. 6150; September 11, 1905.) Rice paste curtains — The term " paste " appearing in paragraphs 112 and 435, tariff act of 1897, is applicable only to that variety of glass known as paste, and does not 44 DIGEST OF CUSTOMS DECISIONS, 1904-1907. Beaded or spangled articles — Continued. Rice paste curtains — Continued. include any other of the various dictionary definitions of the word. Cur- tains made of wood, cotton cord, and rice paste, the latter formed into regularly shaped particles closely resembling small beads in appearance, are dutiable by similitude at 60 per cent ad valorem under paragraph 408, tariff act of 1897.— United States v. Popper et al. (6G Fed. Kep., 51), G. A. 4189 (T. D. 19495), and G. A. 6150 (T. D. 26707) cited. (T. D. 28257— G. A. 6628; June 18, 1907.) Beads. Glass — Assorted unstrung: Glass beads, assorted and put up in small packages but not threaded or strung, are dutiable at 35 per cent ad valorem under paragraph 408, act of 1897, and not at 45 per cent under paragraph 112. (T. D. 25708— G. A. 5820; October 18, 1904.) Colored to imitate precious stones: Beads of glass, unstrung, colored, or tinted to imitate precious stones, are dutiable at 35 per cent ad valorem under paragraph 408, act of 1897, and not at 20 per cent under paragraph 435. United States v. Morrison (179 U. S., 456) followed. (T. D. 25088— G. A. 5607; March 8, 1904.) Temporarily strung: Glass beads, permanently or temporarily strung, are dutiable as manufactures of glass under paragraph 112, act of 1897, and not under the provision in paragraph 408 for " beads of all liinds, not threaded or strung." Steiner v. United States (66 Fed. Rep., 726; C. C. A., 79 ill., 1003) and G. A. 876 (T. D. 11885) followed. (T. D. 25291— G. A. 5677; May 10, 1904.) Imitation pearls — Certain pierced imitation pearls held to be dutiable under paragraph 408 as beads. (See Pearls, Imitation.) So-called Imitation pearls pierced are not dutiable as imitations of precious stones imder paragraph 435, act of 1897, but under the provisions in paragraph 408 for " beads of all kinds, not threaded or strung." (T. D. 26483; June 9, 1905.) Imitation pearls, pierced or drilled, are dutiable at 35 per cent ad valorem under paragraph 408 as beads. (T. D. 26554—6. A. 6088 ; June 28, 1905.) Ketal, temporarily strung — Beld that beads temporarily strung on cheap cotton threads for convenience in handling are dutiable under the provision in paragraph 408, act of 1897, for " beads of all kinds, not threaded or strung." Buettner v. United States. United States circuit court, northern district of Illinois; Chicago, January 4, 1904; No. 26859 (suit 1557). Appeal by importer from decision of Board of General Appraisers, G. A. 5360 (T. D. 24512). Decision of Board reversed. (T. D. 25467; July 8, 1904.) Note.- The United States has appealed from this decision to the circuit court of appeals, seventh circuit. Same : The provision in paragraph 408, act of 1897, for " beads of all kinds, not threaded or strung," was intended to exclude only beads permanently threaded or strung, as In the manufacture of fabrics and other articles, and is held to Include metal beads Intended for the manufacture of purses, threaded or strung temporarily for purposes of transportation and sale only, on cheap, weak cotton threads, and formed into bunches. United States v. Buettner. United States circuit court of appeals. DIGEST OF CUSTOMS DECISIONS, 1904-1907. 45 Beads — Continued. Metal, temporarily strung — Continued. seventh circuit; Chicago, October 4, 1904; No. 1065 (suit 1557). Appeal by United States from decision of circuit court, northern district of Illinois. (T. D. 25467.) Decree of lower court affirmed. (T. D. 25787; November 17, 1904. Same : Metal beads temporarily strung^ are dutiable as manufactures of metal under paragraph 193, act of 1897, and not under paragraph 408 as "beads * * * not threaded or strung." Henry E. Frankenberg Company v. United States. United States circuit court of appeals, sec- ond circuit; February 26, 1906; No. 138 (suit 3770). Appeal by im- porter from decision of circuit cour.t, southern district of New Xork (T. D. 26455). Lower court affirmed. (T. D. 27188; March 7, 1906.) Same: Metal beads, strung, of the kind referred to in T. D. 25885 of De- cember 23, 1904, dutiable at 45 per cent ad valorem as manufactures of metal under paragraph 193, act of 1897. T. D. 25885 modified. (T. D. 25930; January 5, 1905.) Same : Beads temporarily strung dutiable at 60 per cent ad valorem under paragraph 408, act of 1897. Decision of the United States circuit court of appeals for the seventh circuit, in the United States v. Buettner, hold- ing such beads to be dutiable at the rate of 35 per cent ad valorem as " beads of all kinds, not threaded or. strung," not to be taken as a prece- dent, but to be limited to the specific case before the court. (T. D. 25885; December 23, 1904.) Same : Metal beads, temporarily strung, are dutiable at the rate of 45 per cent ad valorem under paragraph 193, act of 1897, and not at 35 per cent ad valorem under paragraph 408. G. A. 876 (T. D. 11885) ; In re Steiner v. United States (66 Fed. Rep., 726 ; 79 Fed. Rep., 1003) cited and followed. (T. D. 25891— G. A. 5878; December 21, 1904.) Same : Metal beads temporarily strung are dutiable as manufactures of metal under paragraph 193, act ,of 1897, and not under paragraph 408 as " beads * * * not threaded or strung." Henry B. Frankenberg Company v. United States. United States circuit court, southern dis- trict of New York ; June 1, 1905 ; suit 3370. Appeal by importer from decision of Board of General Appraisers, G. A. 5878 (T. D. 25891), Board aflrmed. (T. D. 26455; 'June 6, 1905.) Same : The provision in paragraph 408, tariff act of 1^97, for " beads of all kinds, not threaded or strung," was intended to apply only to beadis actually loose, and beads strung temporarily for facilitating transporta tion are not included therein. Henry E. Frankenberg Cornpany v. United States. United States Supreme Court ; May 13, 1907 ; ' No. 257 (suit 3770). Appeal by importer from decision of Board of General Appraisers, G. A. 5878 (T. D. 25891). Decision was successively af- firmed by circuit court and circuit court of appeals. Judgment affirmed. (T. D. 28189; May 22, 1907.) Beads of metal or glass, temporarily strung, are dutiable at the rate of 45 per cent ad valorem under paragraph 193 or 112, tariff act of 1897, and not at 35 per cent ad valorem under paragraph 408. — G. A. 5878 (T. D. 25891), consecutively affirmed by the United States circuit court in Frankenberg v. United States (T. D. 26455), the circuit court of appeals, second circuit (T. D. 27188), and the Supreme Court of the United States (T. D. 28189), followed. (T. D. 28221— G. A. 6610; May 31, 1907.) 46 DIGEST OF CUSTOMS DECISIONS, 1904-1901. Beads — Continued. Perles — So-called " perles," consisting of glass beads, strung, held to be dutiable as manufactures of glass under paragraph 112, act of 1897, and not as articles composed of beads under paragraph 408 of said act. Note.— An appeal was taken by the United States, but the timeliness of the appeal is in doubt. Note G. A. 5624 (T. D. 25132). Hermann v. United States (T. D. 25156; March 23, 1904.) Wax — Chief value — ■, Strung beads, usually invoiced as wax beads, but sometimes as " beads " or " pearl beads," partly or wholly filled with wax, Held to be composed in chief value of wax if valued at more than 25 francs, 22 crowns, or 20 marks per gross strings, and to be dutiable at 25 per cent ad valorem under paragraph 448. Strung beads composed of glass or of glass with the interior surface coated with wax, of less value per gross strings than indicated above, are dutiable at 45 per cent ad valorem under paragraph 112, tariff act of 1897. Abstract 306 (T. D. 25000) cited. (T. D. 28254— G. A. 6625; June 14, 1907.) Glass beads containing wax in one of the following proportions, viz, one- half, three-quarters, or wholly filled therewith, are composed in chief value of wax and dutiable at 25 per cent ad valorem under paragraph 448, tariff act of 1897. G. A. 6625 (T. D. 28254) modified. (T. D. 28297— G. A. 6639; June 29, 1907.) Wooden, articles composed of — Wooden beads connected by links of steel or iron, and forming with a swivel hook and ring a complete chain, are dutiable at 60 per cent ad valorem under paragraph 408, act of 1897, as " articles * * * com- posed wholly or in part of beads." G. A. 4084 (T. D. 19036) followed. (T. D. 2.5018— G. A. 5586; February 15, 1904.) Wooden beads of the description usually employed in the manufacture of rosaries, strung on silk cords about 2 meters in length, the ends of which have been knotted, thus forming a circlet, the same not being fitted with a metal clasp or other attachment to indicate intended use in the condition in which imported, are dutiable at the rate of 35 per cent ad valorem under paragraph 208, act of 1897, as manufactures of wood and not at 60 per cent ad valorem under the provisions of paragraph 408 for articles composed of beads. Steinhardt v. United States (113 Fed. Rep., 996) fol- lowed. (T. D. 26180— G. A. 5971; March 20, 1905.) Bean cake. Bean cake, an article consisting of beans which have been cooked and after- wards sugared, is dutiable f.s confectionery under paragraph 212, act of 1897. (T. D. 25582 ; September 6, 1904.) Bean flour. Bean flour is dutiable at 20 per cent ad valorem as an unenumerated man- ufactured article under section 6, act of 1897, and not as starch or a preparation fit for use as starch, under paragraph 285, as a prepared vegetable under paragraph 241, or free as a crude vegetable substance under paragraph 617. (T. D. 24904— G. A. 5534; January 14, 1904.) Bearings, agate, for scales. (See Agate.) Beaver, for advertising purposes. (See Animals for advertising purposes.) DIGEST OF CUSTOMS DECISIONS, 1904-190'7. 4T Beaver Strips. (See Fur strips.) Beer. Allowance for leakage in transit. (See Leakage.) Beacon ale not dutiable as. (See Ale, beacon.) Bok ale — A nonpotable liquid invoiced as bok ale, being an unfinished product or base, is dutiable under paragraph 297, act of 1897, for here, by virtue of the similitude clause In section 7 of said act. (T. D. 25172 — G. A. 5633 ; April 1, 1904.) Felts OT'mats. (See Mats or felts.) Beets, sugar. (See Sugar beets.) Belladonna and aconite leaves in alcohol. Appeal directed from decision of Board of General Appraisers, Abstract 11235 (T. D. 27348). (T. D. 27376; May 28, 1906.) Bells, small — Toys. Small bells of metal used to attach to toy animals, reins, and rattles, are dutiable as toys at the rate of 35 per cent ad valorem under paragraph 418, act of 1897, and are not dutiable as manufactures of metal under paragraph 193. T. D. 2873, T. D. 2983, and T. D. 3382 cited and followed. (T. D. 26178— G. A. 5969; March 15, 1905.) Belt and dress buckles. Dress and belt buckles and other similar ornaments composed of base metal, plain, enameled, or set with imitations of precious stones, are not com- monly known as jewelry and are dutiable at 45 per cent ad valorem under paragraph 112 or 193, act of 1897. (T. D. 27382— G. A. 6374; May 24, 1906.) Belt buckles and clasps. Metal belt buckles and clasps made, respectively, of steel, base metal made to imitate gold or silver, and steel and Imitation gold or silver more or less elaborately enameled, and belt buckles elaborately ornamented and composed of base metal made to imitate gold and oxidized silver, set with imitations of diamonds and other precious stones, are commonlsf known as jewelry, and are dutiable at 60 per cent ad valorem under para graph 434, act of 1897. Bader v. United States (116 Fed. Rep., 541) cited. (T. D. 26681— G. A. 6141; August 26, 1905.) Belt pins. (See Pins.) Belting and belts. Material for belts in part of silk, cut to suitable length and finished, except for buckles or other fasteners, dutiable at 50 per cent under paragraph 389, tariff act of 1897, and completed belts ready for use dutiable as wearing apparel according to component material of chief value. (T. D. 28639; December 23, 1907.) Beltings, silk and metal thread. Beltings made in part of silk held to be dutiable under the specific provision therefor in paragraph 389, act of 1897, even where metal thread Is the component material of chief value. The denominative provision in said paragraph prevails over the general designation of articles in chief value 48 DIGEST OF CUSTOMS DECISIONS, 1904-1907. Belting's, silk and metal thread — Continued. of metal thread contained in paragraph 179. Beltings made of metal thread and cotton, with or without India rubber as an ingredient, metal thread being the component material of chief value, do not come within the provisions of paragraph 320 for beltings made of cotton, whether composed in part of India rubber or otherwise, but are dutiable under paragraph 179 as articles in chief value of metal thread. Woven fabrics in the piece, made of metal thread or tinsel wire and silk, metal thread or tinsel wire chief value, do not fall within the provisions of paragraph 387, but are dutiable in accordance with the terms of paragraph 179. Paragraph 387 operates only on woven fabrics in which the component material of chief value Is silk. In re Mills (49 Fed. Eep., 726), Hague V. United States (73 Fed. Rep., 810), Rosenberg v. United States (141 Fed. Rep., 379; T. D. 26399), G. A. 545 (T. D. 11186), G. A. 1520 (T. D. 12969), O. A. 2951 (T. D. 15851), G. A. 4532 (T. D. 21542), G. A. 4789 (T. D. 22574), G. A. 4844 (T. D. 22745), G. A. 5140 (T. D. 23729), and G. A. 5259 (T. D. 24157) cited and followed. (T. D. 27780— G. A. 6498; December 21, 1906.) Belts, belt buckles, slides, chains, and chatelaines. Expensive belts, belt buckles, slides, chains, and chatelaines, composed of precious metal, Held to be jewelry, and, as such, dutiable at 60 per cent ad valorem under paragraph 434, act of 1897, and not at 45 per cent ad valorem under paragraph 193, as manufactures of metal. — Tiffany v. United States (131 Fed. Rep., 398; T. D. 25316) distinguished. (T. D. 27777— G. A. 6495; December 20, 1906.) Belts, elastic, beaded. (See Wearing apparel.) Benzine. Duty and valuation upon petroleum benzine imported into Dutch East Indies from the United States. (T. D. 26981; January 11, 1906.) Benzine, countervailing duty on. (See Duty, countervailing.) Benzine soap. (See Soap, benzine.) Berries. " Quart " — The duty of 1 cent " per quart " imposed upon edible berries in their natural condition by paragraph 262, act of 1897, is to be assessed upon the basis of the quart, dry measure, rather than the quart, liquid measure. (T. D. 27474— G. A. 6395; July 6, 1906.) •Berries, foxberries. (See Foxberries.) Berries, Persian extract of. (See Persian berries, extract of.) Beveled cylinder glass. (See Glass.) Billiard surrounds. (See Mats.) Bills of lading. Bill of lading or bond to produce the same required upon entry, if such is in existence. (T. D. 25937; January 7, 1905.) Bills of lading, delivery of goods without production of, (See Delivery of goods without production of bill of lading.) DIGEST OF CUSTOMS DECISIONS, 1904-1907. 49 Binder twine. All importations of binder twine from Canada to be closely scrutinized. (T. D. 24877; circular No. 3; January 9, 1904.) Manila binding twine, so-called, composed wholly or in part of manila, is dutiable at 45 per cent ad valorem_under paragraph 347, act of 1897. So much of T. D. 20897 and T. D. 20910 as authorizes the free entry, under paragraph 491 of said act, of binding twine, so-called, composed in whole or in part of manila, when imported from Canada or Mexico, is revoked. (T. D. 25999; January 26, 1905.) Birch bark. Boxes, glove and handkerchief — Birch-bark glove and handkerchief boxes and trays dutiable at the rate of 20 per cent ad valorem as unenumerated manufactured articles under the provisions of section 6, act of 1897. (T. D. 25225 ; April 21, 1904.) Canoes — Diminutive canoes, some of wood and some of birch bark and wood, are not dutiable at 20 per cent ad valorem under section 6, act of 1897, as manu- factured articles not enumerated or provided for, but are dutiable at 35 per cent ad valorem as toys under paragraph 418, or by similitude at the same rate under the provision of paragraph 208 for manufactures of wood or of which wood is the component material of chief value. G. A. 3998 (T. D. 18542) modified. (T. D. 25644— G. A. 5803; September 22, 1904.) Crosses — Crosses made of birch bark and wood found to be manufactures in chief value of wood, and held ^ dutiable at 35 per cent ad valorem under para- graph 208. (T. D. 25680— G. A. 5800; September 16, 1904.) Birch wood. Birch wood not cabinet wood within the meaning of section 198, act of 1897. (T. D. 25567— G. A. 5785; August 29, 1904.) Birds. Dead — Wild pigeons — Paragraph 494, act of 1897, relating to " birds and land and water fowls," is not restricted in its operation to live birds. Dead wild pigeons are exempt from duty under paragraph 494, and are not dutiable as dressed poultry under paragraph 278 of the act. (T. D. 25360— G. A. 5702; June 6, 1904.) Eyes of paste. (See Paste.) Fees for inspecting. (See Fees.) Stuffed — Not suitable for millinery ornaments — Birds which have been stuffed with cotton or tow bui; not wired, but so prepared as to preserve their natural shape and appearance and imported in the interest of science, Held to be stuffed birds, not suitable for milli- nery ornaments, and entitled to free entry under paragraph 493, tariff act of 1897.— G. A. 5655 (T. D. 25234) and Morimura v. United States (T. D. 25872) cited. (T. D. 28049— G. A. 6572; April 1, 1907.) 40341—08 4 50 DIGEST OF CUSTOMS DECISIONS, 1904-1907. Birds — Continued. Stuffed — Young, of domestic fowl. (See Stuffed chicks and ducklings.) Wild- Importation of, under act approved May 25, 1900. (T. D. 27415; June 14, 1906.) Biscuits and wafers. Arctic and president wafers — ^Philippine and acorn biscuits — So-called " arctic wafers," " president wafers," " Philippine biscuits," and "acorn biscuits," composed of pastry, together with delicate filling and flavoring matter; and modeled in the form of thin wafers, almonds, and acorns, which are uniformly known to the trade as biscuits and sold almost exclusively to grocers and seldom, ' if ever, to confectioners, are not " confectionery " within the meaning of paragraph 212, act of 1897, but are dutiable as uneuumerated manufactured articles under section 6 of said act. (T. D. 25731— G. A. 5830; October 26, 1904.) Appealed November 3, 1904 (T. D. 25737.) So-called arctic and president wafers and acorn and Philippine biscuits, which contain a large proportion of sweetening and a small proportion of pastry. Held not to be dutiable as " confectionery " under paragraph 212, act of 1897, nor to resemble it sufficiently to be dutiable as "such by simili- tude, but to be dutiable as uneuumerated manufactured articles under section 6. United States v. Meadows. United States circuit court, southern district of New York; June 22, 1906; suit 3728. Appeal by United States from decision of Board of General Appraisers, G. A. 5830 (T. D. 25731). Board affirmed (T. D. 27448; June 27, 1906.) Wafers or biscuits containing a large proportion of sweetening and a small proportion of pastry, Held not to be dutiable as " confectionery " under paragraph 212, tariff act of 1897, either directly or by similitude, but to be dutiable as uneuumerated manufactured articles under section 6. United States v. Meadows. United States circuit court of appeals, second circuit; March 5, 1907; No. 183 (suit 3728). Appeal by United States from the circuit court of the United States for southern district of New York (147 Fed. Rep., 757; T. D. 27448). Decision adverse to Government. (T. D. 28004; March 13, 1907.) Acquiesced in March 22, 1907. (T. D. 28024.) Certain bakery products, in the form of biscuits, thin wafers, and fancy forms (such as almonds, acorns, etc.), composed of pastry, together with, in most instances, a sweetened filling, held to be dutiable under section 6, tariff act of 1897, as nonenumerated manufactured articles, at 20 per cent ad valorem, rather than under the provision for " sugar candy and all confectionery," in paragraph 212. (T. D. 28172— G. A. 6591 ; May 17, 1907.) Chocolate — Biscuits or wafers dipped In chocolate are not within the provision in para- graph 212, act of 1897, for " confectionery," but are dutiable under section 6 of said act as uneuumerated manufactured articles. (T. D. 24915 — G. A. 5545; January 19, 1904.)- Appealed February 16, 1904 (T. D. 25015). leavened wafers — Wafers, in the manufacture of which baking powdei' or bicarbonate of soda is used, are not " unleavened " wafers within the meaning of paragraph DIGEST OF CUSTOMS DECISIONS, 1904-1907. 51 Biscuits and wafers — Continued. Leavened wafers — Continued. 696, act of 1897, but are dutiable at 20 per cent ad valorem as nonenu- merated manufactured articles. Meyer v. United States (131 Fed. Kep., 817), affirming In re Meyer, G. A. 5393 (T. D. 24596). (T. D. 25698— G. A. 5816 ; October 17, 1904.) Same — Seld that in the expression " wafers, unleavened," in paragraph 696, act of 1897, the leavening process referred to is that understood in common speech, which accomplishes the result of raising or making light the dough in which it is used, and that edible wafers in the manufacture of which baking powder or bicarbonate of soda is used, are not " wafers, unleavened," within the meaning of said paragraph, but are dutiable as unenumerated manufactured articles under section 6 of said act. Leggett V. United States. Meyer v. United States. United States circuit court, southern dictrict of New York ; July 5, 1904 ; suits 3414 and 3415. Appeal by importers from decision of Board of General Appraisers, G. A. 5393 (T.D. 24596). Decision of Board affirmed. (T. D. 25471; July 8, 1904.) Bisque figures or dolls. (See Figures, china or bisque.) Bitters, alcoholic. (See Alcoholic bitters.) Black varnish. So-called " black varnish," an article prepared from coal tar, which is not used as a varnish, but as a paint, is dutiable as a coal-tar preparation under paragraph 15, act of 1897, and not as " varnish " under paragraph 53, nor as a paint under paragraph 58. (T. D. 25551 — G. A. 5778 ; August 19, 1904.) Blanco. ~ Held that a certain article known as " bianco," which is composed of pipe clay that has been levigated, ground, and refined, and molded into cakes about 2i inches in diameter and IJ inches high, is not included within the provision in paragraph 93, act of 1897, for " clays * * * wrought or manufactured," but is dutiable as an unenumerated manufactured article under section 6 of said act. (T. D. 25175— G. A. 5636 ; April 5, 1904.) Bleached cotton cloth. (See Cotton cloth.) Bleachers' blue. An article known as bleachers' blue, which is used in a mixture with starch in bleaching fabrics, held not to be dutiable as a coal-tar color or dye under paragraph 15, act of 1897, but under the provision in the same paragraph for " products or preparations of coal-tar, not colors or dyes." De Ronde v. United States. United States circuit court, southern district of New York ; December 15, 1903 ; suit 3331. Appeal by importers from unpublished decision of Board of General Appraisers. Decision of Board reversed. See Abstract 740 (T. D. 25110). (T. D. 25464; July 8, 1904.) Note. — No appeal was taken In this case. Merchandise invoiced as " blue " held to be Prussian blue containing ferro- cyanide of iron and dutiable at the rate of 8 cents a pound under the provisions of paragraph 45, tariff act of 1897. — Abstract 740 (T. D. 25110) ; De Ronde i: United States (148 Fed. Rep., 653 ; T. D. 25464 ^ cited and distinguished. (T. D. 28253— G. A. 6624; June 14, 1907.) 52 DIGEST OF CUSTOMS DECISIONS, 1904-190'?. Bloc hyalin. Bloc hyalin, a preparation of alum, glycerin, and boric acid, used principally to allay irritation of the skin after shaving, is not a medicinal preparation within the meaning of paragraph 68, act of 1897, but is dutiable under paragraph 70 of. said act as a toilet preparation. (T. D. 24966 — G. A. 5563; January 28, 1904.) Blood char. Blood char invoiced as such and as bone char, suitable for use in decolor- izing sugar, is dutiable at the rate of 20 per cent ad valorem under para- graph 10 or section 6, act of 1897, and not 35 per cent ad valorem under paragraph 97 of said act as articles composed of carbon. (T. D. 26508 — G. A. 6076; June 15, 3905. ) Blood char dutiable at 35 per cent ad valorem under paragraph 97, act of 1897. G. A. 6076 (T. D. 26508) not to be followed. (T. D. 26617 ; July 26, 1905.) Blood char is not dutiable as an article composed of carbon under para- graph 97, act of 1897, but either as bone char by similitude under para- graph 10, or as an unenumerated manufactured article under section 6. United States v. Lueders. United States circuit court, southern district of New York; July 11, 1906; suit 4082. Appeal by United States from decision of Board of General Appraisers, Abstract 7615 (T. D. 26637). Board affirmed (T. D. 27494; July 18, 1906). Acquiesced in (T. D. 27535; July 31, 1906). Blood char is dutiable at 20 per cent ad valorem under paragraph 10, or section 6, act of 1897, and not under paragraph 97 at 35 per cent ad valorem. G. A. 6076 (T. D. 26508) and United States v. Lueders (T. D. 27494) cited. (T. D. 27609— G. A. 6439; September 13, 1906.) Blown glass blanks. (See Glass blanks, blown.) Blown-glass ornaments. (See Glass.) Blue, bleachers'. (See Bleachers' blue.) Blueberries, canned. That part of paragraph 262, act of 1897, which covers " edible fruits, includ- ing berries, when dried, desiccated, evaporated, or prepared in any manner," refers to fruits to which something has been done to prepare them better for preservation, and which may consist either in drying, evaporating, or desiccating them, or in preparing them in any manner. It is not limited by the rule noscitur a sociis to fruits prepared by drying processes. (T. D. 27795— G. A. 6507; December 31, 1906.) Board of General Appraisers. Appeals from. (See Appeals.) Appeals to, from religuidations by collectors of customs. (See Entry — Re- liquidation of entries.) Applications for review of decisions — Reports of applications for review of decisions of the Board of United States General Appraisers discontinued. — Circular 179 of 1891 and Cir- cular 120 of 1895 revoked. T. D. 28012; March 16, 1907.) Conclusions of fact — Appellate court — A conclusion of fact by a Board of General Appraisers, based upon its examination of the papers and samples, is not binding upon an appellate DIGEST OF CUSTOMS DECISIONS, 1904-1901. 53 Board of General Appraisers — Continued. Conclusions of fact — Appellate court — Continued. court, thougli it is entitled to respectful cor.sideration. (T. D. 26778; October 9, 1905.) Correction clerical errors in invoices — The Board of United States General Appraisers, by virtue of its statutory power to examine and decide all cases properly before it, has power to correct clerical errors or mistakes in an invoice wben the same is neces- sary to a just administration of the customs law. Brown Sous & Co.'s case, G. A. 5077 (T. D. 23519), United States v. Benjamin et al. (72 Fed. Rep., 51), and Gillespie et al. v. United Statfes (124 Fed. Eep., 106.) This power is not derived from section 7, act of 1890, as amended by section 32, act of 1897, and hence it is not necessary that the error should be a clerical one or manifest from the papers. That it is satisfactorily estab- lished before the Board is sufficient. (T. D. 25890— G. A. 5877; December 21, 1904.) Decision of Board on goods subject of previous action — Res adjudicata — A case brought before the Board of General Appraisers by an importer, as prescribed in section 14, customs administrative act of 1890, related to merchandise which had been the subject of an action in the circuit court by the importer, under the law superseded by said act; this action had resulted in a verdict that was favorable to the importer in some respects and adverse otherwise; the goods as to which the verdict was adverse were the subject of the proceedings before the Board. Held that the en- tire controversy having been submitted to the circuit court in the former action, It had become res adjudicata and the importer was precluded from any further recovery. United States v. Johnson. United States circuit court, southern district of New York ; February 8, 1906 ; suit 3360. Ap- peal by United States from unpublished decision of Board of General Appraisers dated April 2, 1903. Board reversed. (T. D. 27120 ; February 7, 1906.) Decisions of — When to be followed. (See Published decisions.) Duty of collector to follow decisions and reliquidate entry accordingly. (See Collectors of customs.) Discretion — When a protest is made to the Board of General Appraisers against the ruling of a collector of customs fixing a rate of duty on imported articles, such Board has discretion to decide the question raised, upon an exami- nation of the papers and a sample of the articles under consideration alone, or upon these and the testimony of witnesses, as it may consider necessary. (T. D. 26778; October 9, 1905.) Finality of Board decision — Not a bar to proceedings under pending protests in certain cases — A decision of the Board sustaining a protest is not a bar to further pro- ceedings under another pending protest against the same liquidation and covering the same and other merchandise, but raising a question which was neither expressly nor necessarily determined in the decision of the former case. (T. D. 26385— G. A. 6050; May 19, 1905.) A finding of facts by the Board of General Appraisers will only be received when the court is satisfied that such findings are unsupported by the 54 DIGEST OP CtJSTOMS DECISIONS, 1904-1901. Board of General Appraisers — Cuutiuued. Finality of Board decision — Not a bar to proceedings under pending protests in certain cases — Coutiuued. evidence, or clearlj- against tlie weight of evidence, or where new evidence has been introduced which was not before the Board. Neresheimer r. United States. (T. D. 24872; January 4, 1904.) Findings of — Review by courts — Though findings of fact made by the Board of General Appraisers upon conflicting evidence will not as a rule be reviewed by the courts, an exception is made in a case where the decision is made by General Ap- praisers who did not hear the e^ ideuce, all of which was taken before another General Appraiser, who did not sign the opinion. . Neresheimer i\ United States. (T. D. 25876; December 16, 1904.) Evidence: An informal acknowledgment made by a merchant in a foreign country held insufficient to overthrow a finding of the Board of General Appraisers based on legitimate evidence. Baldwin r. United States. (T. D. 20453; June 6, 1905.) Reversal of findings of fact : Held that, on review of a decision of the Board of General Appraisers, a finding of fact by the Board should not be re- versed where the evidence was such that, if the finding had been made by a jury instead of the Board, the verdict would not have been set aside as not warranted by the evidence. Riilli v. United States. United States circuit court, southern district of New York ; June 14, 1892 ; suit 584. Appeal by iijiporter from decision of Board of General Appraisers. G. A. S4!) (T. D. 11858). Board afllrmed. Note.— No appeal was taken from this decision. (T. D. 26821; October 26, 1905.) Jurisdiction — The Board of General Appraisers, under the authority given in section 14, customs administrative act of June 10, 1890, to " examine and decide the case " submitted to it by a collector of customs, is required first of all to determine its jurisdiction over the case. United States v. Brown. (T. D. 25074; February 26, 1904.) Amendment of entry : The failure of the collector to transmit to the Secre- tary of the Treasury an application by an Importer to amend an entry under article 1449 of the Treasury regulations of 1899, does not present a question within the jurisdiction of this Board. The importer entered certain merchandise upon a copy of the invoice which he secured from the collector. The regular consular invoice did not reach him until several days later. Upon the entry thus made the merchandise was regularly appraised and advanced in value, and the penalty which the law pre- scribes under such circumstances was imposed. Against the exaction of this penalty the importer protests, claiming that if, at the time he made the entry, he had possessed the information which he afterwards obtained he would have advanced the merchandise to its true market value; upon securing that information he made application to the col- lector to amend his entry. Held that the Board of United States General Appraisers has no power or jurisdiction to grant relief in such a case. (T. D. 27487— G. A. 6397; July 10, 1906.) Concurrent: The Board of General Appraisers is a tribunal having juris- diction concurrent with that possessed by the United States circuit courts in relation to customs duties before the customs administrative act of 1890 establishing said Board. United States v. Johnson. (T. D. 27120; February 7, 1906.) DIGEST OF CUSTOMS DECISIONS, 1904-190'7. 55 Board of General Appraisers — Continued. Jurisdiction — Continued. Fees for inspecting birds: Tlie Board has no jurisdiction to pass upon or decide tlie legality of a fee exacted by an inspector appointed by the Sec- retary of Agriculture to Inspect birds. (T. D. 26936— G. A. 6242; Decem- • ber 26, 1905.) Forfeiture — Classification : In deciding that an importation is not subject to forfeiture as being fraudulent, Held that questions as to classifica- tion of the merchandise may be determined before the Board of General Appraisers. (T. D. 27449; June 27, 1906.) Loss of goods in bond: A loss of goods while en route from the port of original importation to the port of ultimate destination is a loss of mer- chandise, constructively, in a bonded warehouse. In re Ellison, G. A. 5482 (T. D. 24796). Such a loss does not present a case within the jurisdiction of the Board of General Appraisers. Ferry v. United States (85 Fed. Rep., 550; 29 C. C. A., 345). (See, also. Shortage.) (T. D; 25802— G. A. 5857; November 26, 1904.) Merchandise from the high seas : The jurisdiction of the Board of General Appraisers, sitting as a board of classification under the authority con- ferred by section 14 of the customs administrative act of June 10, 1890, does not extend to a review of the question whether an article has been imported or not, or whether or not it was brought from a foreign coun- try.— The Insular Cases (182 U. S., 221; 21 Sup. Ct. Rep., 742) ; In re Goetze, G. A. 4967 (T. D. 23191), and In re Toma, G. A. 5042 (T. D. 23417), followed. (T. D. 27912— G. A. 6541; February 9, 1907.) Pro forma and consular invoice : If the value of merchandise entered upon a pro forma invoice is approved by the appraiser, it is equivalent to a finding by that officer that such is the wholesale market value of the merchandise; and the importer, if dissatisfied, has his remedy by appeal for reappraisement. The Board of General Appraisers can not grant him relief upon a protest, even when the consular invoice, duly filed with the collector, but not approved by the appraiser, shows a lower value than that stated in the pro .forma invoice. United States v. Commercial Cable Company (141 Fed. Rep., 473; T. D. 26494), Bozzo's case, G. A. 6108 (T. D. 26605), and Geisenheimer's case, Abstract 8963 (T. D. 26857), distinguished. (T. D. 27488— G. A. 6398; July 12, 1906.) Reliquidations by Secretary of Treasury — Rupee Cases. (See Currency of invoice.) Repairs on vessels : Under section 14, customs administrative act of June 10, 1890, giving the Board of General Appraisers jurisdiction to review decisions of collectors of customs " as to the rate and amount of duties chargeable upon imported merchandise, including all dutiable costs and charges, and as to all fees and exactions of whatever character (except duties on tonnage)," the Board has jurisdiction to review the action of a collector in assessing duties on the cost of repairs of vessels under section 3114, Revised Statutes. United States v. George Hall Coal Company. United States circuit court, western district of New York ; Buffalo, N. Y. ; January 5, 1905; suit 1580. Appeal by United States from a decision of the Board of General Appraisers, December 31, 1903. The United States contended that the Board was without jurisdiction (T. D. 24982.) Board affirmed. (T. D. 26038; February 8, 1905.) Review of reappraisement made by General Appraiser — How Acquired ; Where a reappraisement of merchandise is held by a single General Ap- 56 DIGEST OF CUSTOMS DECISIONS, 1904-1907. Board of General Appraisers — Continued. Jurisdiction — Continued. praiser, and the collector of customs, deeming such reappraisement to be too low and desiring to have the same reviewed, section 13 of said act prescribes that he shall transmit the invoice and all the papers pertaining thereto to the Board of three General Appraisers, who are required to ex- amine and finally decide the case. The jurisdiction of the Board in such cases attaches by the transmission to it of the designated papers by authority of the collector. Same — ^Not affected by a collateral investiga- tion : Such jurisdiction is not affected or abrogated by the mere fact that some investigation had been made as to the market value of the merchan- dise prior to final decision by the Board and before jurisdiction acquired, provided that before such decision the importers had such notice and opportunity for hearing as enabled them to give their views and make their contention in respect to the market value of the merchandise. Col- lector may Instruct a deputy to act in a ministerial capacity : Where such papers are transmitted to the Board by a deputy collector imder authority and by direction of the collector, the act of the deputy must be taken as that of his principal, and would be as valid as if made directly by the collector. (T. D. 27717— G. A. 6480; November 17, 1906. Under section 14, customs administrative act of 1890, giving the Board of General Appraisers authority to review decisions of collectors of customs " as to the rate and amount of duties chargeable uijon imported mer- chandise, including all dutiable costs and charges, and as to all fees and exactions of whatever character (except duties on tonnage)," the Board has jurisdiction to review the action of a collector in assessing duties on the cost of repairs of vessels under section 3114, Revised Statutes. United States v. George Hall Coal Company. United States circuit court of appeals, second circuit; January 26, 1906; No. 97 (suit 1580). Appeal by the United States from decision of circuit court (134 Fed. Rep., 1003; T. D. 26038) aflSrming an unpublished decision of the Board dated Decem- ber 31, 1903. Lower court affirmed (T. D. 27068; January 26, 1906.) Acquiesced in (T. D. 27473). Under section 14, customs administrative act of June 10, 1890, giving the Board of General Appraisers jurisdiction to review decisions of collectors of customs " as to the rate and amount of duties chargeable upon im- ported merchandise, including all dutiable costs and charges, and as to all fees and exactions of whatever character (except duties on tonnage)," the Board has jurisdiction to review the action of a collector in assessing duties on the cost of repairs of vessels under section 3114, Revised Stat- utes. (T. D. 27154— G. A. 6295; February 20, 1906.) Cases arising under sections 3114 and 3115, Revised Statutes. (See Repairs to American vessels, duty on.) Surrender. When one of the Boards of three General Appraisers author- ized by section 12, customs administrative act of 1890, has duly acquired jurisdiction over a case, as provided in section 14 of said act, it is its duty to " examine and decide the case thus submitted " as provided in the lat- ter section; and it may not legally surrender its jurisdiction to another Board in order to comply with a rule of the General Appraisers for pre- venting conflicting decisions. A case had duly come within the juris- diction of a Board of three General Appraisers, under section 14, customs administrative act of 1890; and that Board had held hearings and had prepared and signed, but not promulgated, a decision. Then, under a rule of the General Appraisers for preventing conflicting decisions, the ease DIGEST OF CUSTOMS DECISIONS, 1904-190'?. 57 Board of General Appraisers — Continued. J^urisdiction — Continued. was transferred to another Board. Held, that this was illegal, that the latter Board had no jurisdiction, and that Its decision should be vacated. Should a Board of General Appraisers refuse to " examine and decide " a case over which it had jurisdiction, as provided in section 14, customs administrative act of 1890, the proper court could be applied to for a mandamus to require the exercise of such jurisdiction. Prosser v. United States. United States circuit court of appeals, second circuit ; December 4, 1907; No. 65 (suit 4057). Appeal by Importer from circuit court of the United States for southern district of New York (154 Fed. Rep., 721; T. D. 28001), affirming Board's decision, G. A. 6069 (T. D. 26477). De- cision adverse to Government. (T. D. 28603 ; December 11, 1907.) Tea, rejected : Protests against the action of the collector in rejecting cer- tain teas do not come within jurisdiction of the Board of United States General Appraisers, but come within the rules and regulations as laid down in section 6 of the tea-inspection act of March 2, 1897 (T. D. 17995) . (T. D. 27702— G. A. 6474; November 5, 1906.) Tonnage duties : The jurisdiction of the Broad of General Appraisers does not extend to appeals from the decision of the collector where that official has assessed tonnage duties on a vessel as provided by the Revised Statutes (ch. 3, sec. 4219 et seq.). (T. D. 26444— G. A. 6062; June 2, 1905.) Unclaimed goods. (See Unclaimed goods.) Yachts : The jurisdiction of the Board of United States General Appraisers, as conferred by section 14 of the customs administrative act of June 10, 1890, does not extend to vessels which have been assessed for duty by a collector of customs. The owner of the vessel should seek relief by libel in admiralty. In re Palm, G. A. 5208 (T. D. 24002), citing cases. (T. D. 25238— G. A. 5659; April 26, 1904.) The Board of United States General Appraisers is given jurisdiction by sec- tion 14 of the customs administrative act to hear and decide a protest against the action of the collector in charging the importer a fee In con- nection with the administration of the act of May 1, 1876 (packed-pack- age act), though the merchandise covered by the protest was never regularly entered. — In re Chichester (48 Fed. Rep., 28^,) and Lloyd's case, G. A. 6468 (T. D. 27680), distinguished. . (T. D. 27962— G. A. 6552; Feb- ruary 26, 1907.) Under regulations of the Secretary of the Treasury the General Appraisers adopted a rule for the avoidance of conflicting decisions, and in accord- ance with that rule a case which was the subject of a decision that had been prepared and signed, but not promulgated, by one of the Boards of General Appraisers was assigned to another Board, which considered the case anew, giving both parties opportunity to be heard. Held that the rule was reasonable and that such procedure thereunder was valid. A rule of procedure was adopted by the General Appraisers which at the time of its adoption had not been authorized by the Secretary of the Treasury, but for which authority was given later. Held that the ap- proval of the rule should be presumed. (T. D. 28001; March 13, 1907.) Petition for review of Board decision — An importer in applying for review of a decision of the Board of General Appraisers, under section 15, customs administrative act of 1890, failed to specify in his assignment of errors the provision of law under which 58 DIGEST OF CUSTOMS DECISIONS, 1904-190'?. Petition for review of Board decision — Contiuued. his goods should have been classified. Held that the petition did not meet the requirenieut of said section of containing " a concise statement of the errors of law and fact complained of." An importer in his peti- tion for review of a decision of the Board of General Appraisers, under section 15, customs administrative act of 1890, made several specific assignments of error and a general assignment that " the protest should be sustained and the collector's decision reversed," but failed to refer to the provision under which his merchandise should have been classified. Held that this omission was not remedied by the fact that the correct contention had been made in his protest passed on by the Board, nor by making said general assignment. Assignments of error can not be amended in a case pending in the circuit court on review of a decision of the Board of General Appraisers, in which the period has expired for taking further evidence under section 15, customs administrative act of 1890. ^'andegrift v. United States. United States circuit court, south- ern district of New York; May 14, 1907; suit 1265. Appeal by importer from decision of Board of United States General Appraisers, Abstract 11345 (T. D. 27363). Board sustained. (T. D. 28209; May 29, 1907.) Power of review — Uerchandise advanced without examination. (See Protest, merchandise advanced without examination.) Practice — Stare decisis — The Board will follow the ruling of a Federal court unless new testimony introduced before the Board, which was not before the court, clearly justifies a departure from the decision of the court. (T. D. 25006 — (i. A. 5000: March 1, 1004.) ^Vllere a superior appellate court has passed on a question of customs law (in apfjeal from the board of classification, on the same issue being raised u second time, especially by the same litigant, without any material change in the evidence, it is incumbent on the Board to follow this de- cision under the doctrine of stare decisis. (T. D. 26368— G. A. 6039; Jlay 12. 1905.) Procedure — Varying personnel — The regularity of the procedure of the Board of General Appraisers may not be chall«iged on review of their decision in the circuit court on the ground of the presence or absence of different members at various times while the testimony is being taken. This is a matter within the Board's own discretion. (T. D. 26820; October 26, 1905.) Review of findings of local appraisers — Additional evidence — A collector of customs assessed duty in accordance with the advisory classi- fication of the local appraiser. In reviewing the collector's action the Board of General Appraisers reversed his decision without any new evidence, though the question involved was one of fact. Held that the Board may make a different finding from the local appraiser without taking additional evidence, and that its action was without error. (T. D. 25004; February 5, 1904.) Samples sent to — Identification of — (T. D. 26502; circular No. 74; June 20, 1905.) Status of, with relation to Treasury Department — The Board of General Appraisers, acting within its jurisdiction, is an in- dependent tribunal, empowered by law to pass upon certain controver- DIGEST OF CUSTOMS DECISIONS, 1904-190'?, ^ 59 Petition for review of Board decision — Continued. Status of, with relation to Treasury Department — Continued. sies between tlie Government and the importer, and in this respect is not subordinate to the Treasury Department. (See, also. Coins, foreign, valuation of— Eupee.) (T. D. 25154; March 23, 1904.) Boats. Celluloid toy boats. (See Celluloid toy boats.) Boiler flues. (See Steel boiler flues.) Bok ale. (See Ale, bok.) Bombes — Cylinder glass. (See Glass, cylinder.) Bond, reflning and smelting in — Wastage. (See Ores.) Bonded warehouses. Abandonment of goods in — Eights and liabilities of parties — Effect of treaty — Imported tobacco which has been produced in and exported from Cuba, and which has been placed in public stores or bonded warehouse and has re- mained there three j'ears without being withdrawn is regarded as abandoned to the Government, and may be sold under such regulations as the Secretary of the Treasury may prescribe and the proceeds paid into the Treasury, under the provisions of section 2971 of the Revised Statutes, which is held not to have been repealed by section 20, customs administrative act, June 10, 1890, as amended by the act of December 15, 1902, or by any provision of the present tariff act of 1897. Mosle v. . Bid well (130 Fed. Rep., 334; T. D. 25276). The convention between the United States and the Republic of Cuba having been proclaimed by the President, and put in force and becoming operative on December 17, 1903, during the period of the three years while such merchandise remained in bond and prior to the date of abandonment, the dutiable character of such tobacco Is governed by the provisions of such treaty. The rights and liabilities of both the Government and the importers were fixed at the time of such abandonment. Anglo-California Bank v. Secretary of Treasury (76 Fed. Rep., 742; 22 p. C. A., 527). A protest claiming that such tobacco is subject to a reduction of 20 per cent of the rates of duty provided for in paragraph 213, act of 1897, under the provisions of said treaty, held to be tenable and will be sustained. (T. D. 26386— G. A. 6051; May 19, 1905.) Abandonment of goods in, etc. — Where tobacco which is the production of Cuba is. imported into the United States and placed in bonded warehouse, and remains there for over three years from the date of the original importation, such goods are regarded as abandoned to the Government under section 2971 of the Revised Statutes, and the rights and liabilities of both the Government and importer as to the question of duties are fixed at the time of such aban- donment. The subsequent promulgation of the reciprocity treaty with Cuba, reducing the regular rates of duty by 20 per cent, does not affect such importation. The importation is not taken out of the operation of this general rule by an extension of time made by the Treasury Depart- ment within which such tobacco may be sold as abandoned property or within which duties were to be paid. (T. D. 26999 — G. A. 6259 ; January 25. 1906. \ 60 "" DIGEST OP CUSTOMS DECISIONS, 1904-1907. Bonded warehouses — Continued. Allowance for loss — Shrinkage in weight — The prohibition in section 2983, Revised Statutes, of any abatement of duties for any " injury, damage, deterioration, loss or leakage," sustained by merchandise in warehouse, refers only to actual reduction in the value or quantity of the merchandise itself. Shrinkage in weight through evapora- tion is not Included in the term " loss." American Cigar Company v. United States and Falk v. United States. (T. D. ^7036; January 19, 1900.) Merchandise entitled to debenture — Merchandise " entitled to debenture," within the meaning of that expression as used in section 3030, Revised Statutes, is merchandise in a public bonded warehouse the importer of which is entitled with respect thereto to a certificate that he has paid the duties thereon and has entered it at the custom-house In due form for exportation to some foreign country. Same — Pleading — Statement of legal conclusion : A statement in a plead- ing that merchandise is entitled to debenture under section 3030, Revised Statutes, is not sufficient to support an action under said section, being only the statement of *a legal conclusion. There should be an averment of the various facts the existence of which makes it so entitled. Same — Whisky In bond — Transfer to other packages : Held that whisky con- tained in unsafe packages may not, when in bonded warehouse, be trans- ferred into other packages, except when entitled to debenture under sec- tion 3030, Revised Statutes. The only remedy is to pay the duties due and withdraw the merchandise from warehouse. Thomas v. Barnett. United States circuit court, western district of Kentucky; January 21, 1905. Action brought by W. H. Thomas & Co. against C. M. Barnett, surveyor of customs at the port of Louisville. Note T. D. 16270. .De- murrer to plaintiff's petition sustained. (T. D. 26054 ; February 15, 1905.) " Merchandise entitled to debenture," within the meaning of section 3030, Revised Statutes, providing that such merchandise may be transferred from the original packages when necessary, is imported merchandise in warehouse upon which duties have been paid and which has become sub- ject to drawback of the duties by being entered for export. Where the merchandise is intended to be kept in the United States and no export entry has heen made, it is not entitled to debenture and therefore may not be transferred into other containers. Thomas v. Barnett. United States circuit court of appeals, sixth circuit; March 9, 1906; No. 1484. Appeal by importer from decision- of district court for western district of Kentucky (132 Fed. Rep., 172; T. D. 26054). Lower court affirmed. (T. D. 27637; October 3, 1906.) Begulations relating to the establishment of. (T. D. 26599; circular No. 80; July 20, 1905.) Withdrawals — Authorization of delivery of merchandise. (T. D. 27607; circular No. 85, September 15, 1906.) Change of tariff acts — Merchandise in warehouse: Under the provision in the enacting clause of the tariff act of 1894, that the rates prescribed in said act shall be applicable to " all articles * * * withdrawn for consumption," Held that merchandise imported and held for warehouse before, but withdrawn for consumption after, that act went into effect, was subject to the duty provided by said act. United States v. Amsinck. United States circuit court, southern district of New York ; May 18, 1905 ; DIGEST OF CUSTOMS DECISIONS, I'JOi-lOOl. 61 Bonded wareliouses — Continued. Withdrawals — Continued. suit 3464. Appeal by United States from decision of Board of General Appraisers, dated December 2, 1903. Board affirmed. (T. D. 26420; May 27, 1905.) Note. — The United States formally acquiesced in this decision. (T. D. 26505; June 20, 1905.) Construction — Statutes In pari materia — Subsequent legislation : On appeal from a decision construing section 20, customs admistrative act of ' June 10, 1890, it appeared that Congress, in consequence of the appre- hended results of said decision, had, in the act of December 15, 1902 (32 Stat., 753), enacted an amendment which, as reported to the House of Representatives by the committee in charge of the bill, was intended to " confine the language of the section [20] to the primary meaning and intent of the law." Held that the later statute should in this case be taken as declaratory of the meaning of the earlier one, and that said section should be construed to have had the effect given by the amend- ment. Same — Legislative intent — Method of ascertainment: Though, in construing a law a court may not, in order to reach a conclusion as to legislative intent, inquire what individual Members of Congress supposed a bill to mean, or what they Intended to accomplish by their votes, it may consult the history of the act and the report of committees having it in charge. Merchandise withdrawn from warehouse — Rate of duty applicable: The provision In section 20, customs administrative act of June 10, 1890, that merchandise In bonded warehouses may be withdrawn for consumption " on payment of the duties and charges to which it may be subject by law at the time of said withdrawal," means such payment as like merchandise would be subject to if Imported at the time of withdrawal. Mosle v. Bid- well. United States circuit court of appeals, second circuit ; New York, April 25, 1904 ; No. 92. In error to circuit court of the United States for the southern district of New York. Judgment of lower court reversed. (T. D. 25276; May 7, 1904.) Constructive: The filing of a delivery permit with the storekeeper of a bonded warehouse operates as a constructive withdrawal of the goods from bonded warehouse. In re Denby, G. A. 3294 (T. D. 16649), followed. (T. D. 25914— G. A. 5885; December 30, 1904.) Where permits for the delivery of merchandise from bonded warehouse have been issued by the collector and filed with the storekeeper by the importer, there has been a constructive withdrawal of the merchandise. (T. D. 27261; April 4, 1906.) Dutiable weight: Under the tariff act of 1897, merchandise dutiable by weight, that has been entered for warehouse. Is dutiable according to its weight at the time of entry and not of withdrawal from warehouse. Same — Merchandise in bonded warehouse: The provision in section 33, act of 1897, that merchandise which is dutiable by weight shall be sub- jected to duty on the basis of its weight " at the time of its entry," Is not general in Its application and Is restricted to merchandise previously imported for which no entry has been made. Same — Loss in bonded ware- house: The provision In section 2983, Revised Statutes, that there shall not be " any abatement of the duties or allowance made for any * * * loss * * * sustained by any merchandise while deposited in any public or bonded warehouse," covers loss by weight; and merchandise dutiable by weight, which has been withdrawn from bonded warehouse. 62 DIGEST OF CUSTOMS DECISIONS, 1904-190'7. Bonded warehouses — Continued. Withdrawals — Continued. is dutiable according to its weight at the time of entry, without allow- ance for weight lost while in warehouse. Same — Merchandise withdrawn from bonded warehouse: Section 20, cus- toms administrative act of June 10, 1890, as amended by the act of December 15, 1902 (32 Stat., 753), wherein it is provided that on mer- chandise withdrawn from bonded warehouse " the same rate of duty shall be imposed thereon as may be Imposed by law upon like articles imported at the time of withdrawal," refers exclusively to rate rather than the weight of the merchandise. Falk v. United States. American Cigar Company v. United States. United States circuit court, southern district of New York ; December 22, 1904 ; suits 3577 and 3606. Appeal by importers from decisions of Board of General Appraisers, Abstract 1616 (T. D. 25337) and Abstract 5695 (T. D. 25353). Board affirmed. (T. D. 25976; January 18, 1905.) Under the tariff act of 1897, goods withdrawn from bond are dutiable on the basis of their weight at the time of entry, and not at the time of withdrawal ; and this rule has not been changed by the act of December 15, 1902 (32 Stat., p. 753). (T. D. 25353— G. A. 5695; June 1, 1904.) Section 33, act of 1897, provides that when duties are based upon the weight of merchandise in warehouse they shall be levied " upon the weight of such merchandise at the time of its entry ; " and section 20, customs administrative act of 1890, as amended by the act of December 15, 1902 (32 Stat., 753; T. D. 24109), provides that on merchandise with- drawn from warehouse " the same rate of duty shall be collected thereon as may be imposed by law upon like articles of merchandise imported at the time of the withdrawal." Held that the assessment of duties on merchandise withdrawn from warehouse should be based on its weight at the time of withdrawal. American Cigar Company v. United States and Falk v. United States. (T. D. 27036; January 19, 1906.) Dutiable weight — Protest — Time for filing. (See Protest.) Gauge of whisky : Imported whisky which has been entered in bond for warehouse is properly assessable for duty under paragraph 289, act of 1897, on the quantity of the whisky as ascertained at the time of entry in bond, and not upon the quantity as shown by the gauge of the whisky at the time of the withdrawal from bond. Any such abatement of duties is prohibited by section 2983, Revised Statutes of the United States, which was not repealed by section 20, customs administrative act, June 10, 1890, as amended by the act of December 15, 1902 (32 Stat, p. 753). Falk V. United States (reported in T. D. 25976). (T. D. 26384— G. A. 6049; May 18, 1905.) Gauge of whisky : Imported whisky which has been entered isf. bond for warehouse is properly assessable for duty under paragraph 289, tariff act of 1897, on the quantity of the whisky as ascertained at the time of entry in bond, and not upon ihe quantity as shown by the gauge of the whisky at the time of the withdrawal from bond. — Following In re Godley, G. A. 6049 (T. D. 26384) , and decision of the circuit court of appeals in the case of Louisville Public Warehouse Company v. Surveyor (49 Fed. Kep., 561; 1 C. C. A., 371. Any such abatement of duties is pro- hibited by section 2983, Revised Statutes of the United States, which was not repealed by section 20, customs administrative act, June 10, 1890, as amended by the act of December 15, 1902 (32 Stat. L., Pt. I, DIGEST OF CUSTOMS DECISIONS, 1904:-190'7. 63 Bonded warehouses — Continued. Withdrawals — Continued. p. 753).— United States v. Falk (204 U. S., 143; 27 Sup. Ct. Rep., 191; T. D. 27832). (T. D. 28178— G. A. 6597; May 21, 1907.) Liquidation : The law does not prescribe any particular time at which a collector of customs shall liquidate an entry. The mere fact that he delays liquidation until a treaty goes into operation can not effect the rate of duty on goods withdrawn from bond before the operation of such a treaty. Abner Doble Company v. United States (119 Fed. Rep., 152; 56 C. C. A., 40). (T. D. 25914— G. A. 5885; December 30, 1904.) Permit of delivery : In construing the provision in section 20, customs administrative act of 1890, as amended by the act of December 15, 1902 (32 Stat., 753; T. D. 24109), permitting merchandise in bonded warehouse to be " withdrawn for consumption * * * on payment of the duties to which it may be subject by law at the time of such withdrawal," Meld that, where duties are paid upon merchandise and the permits issued for its removal have been delivered to the store- keeper, the merchandise is " withdrawn for consumption " and is sub- ject to duties as of that time, regardless of whether it continued in the warehouse in the manual custody of the Government. Franklin Sugar Refining Company v. United States. United States Supreme Court; May 28, 1906; No. 652 (suit 1693). Appeal by importer from decision of circuit court (T. D. 27261) affirming a decision of the Board, G. A. 5885 (T. D. 25914). Lower court affirmed. (T. D. 27412; June 13, 1906.) Porto Rican Tariff — Porto RIcan products : Merchandise was Imported from Porto Rico and entered for warehouse after that Island had become a part of the United States but before the act of April 12, 1900 (31 Stat., 77; T. D. 22198), took effect. At the time of entry it was not legally subject to duty. On being withdrawn from warehouse after said act took effect the collector of customs exacted the payment of the duties prescribed by the act on " merchandise previously entered * * * under bond for warehousing." Held that this exaction was illegal. Levi V. Bldwell. United States circuit court, southern district of New York ; December 20, 1904 ; No. 19060. At law. Action ifor recovery of duty. Verdict for plaintiff. Note.- — The Government has prosecuted a writ of error in this case. (T. D. 26803; October 21, 1905.) Merchandise was imported from Porto Rico and entered for warehouse after that island had become a part of the United States but before the act of April 12, 1900 (31 Stat., 77; T. D. 22198), took effect. At the time of entry it was not legally subject to duty. On being withdrawn from warehouse after said act took effect' the collector of customs exacted the payment of the duties prescribed by the act on " merchandise pre- viously entered * * * under bond for warehousing." Held that this exaction was illegal. Bldwell v. Levi. United States circuit court of appeals, second circuit; May 28, 1906; No. 209. Appeal by former collector at New York from decision of circuit court, southern district of New York (T. D. 26803). Lower court affirmed. (T. D. 27411; June 13, 1906.) Rate of duty : Imported merchandise Is subject to the rate of duty in force at the time of its withdrawal from a bonded warehouse for consumption, and not to the rate of duty in force at the time of the liquidation of the entries, Act of June 10, 1890 (sec. 20), as amended by the act of 84 DIGEST OF CUSTOMS DECISIONS, 1904-1907. Bonded warehouses — Continued. Withdrawals — Continued. December 15, 1902, following United States v. American Sugar Refining Company (202 U. S., 563; 26 Sup. Ct. Rep., 717; T. D. 27410) and the Franklin Sugar Refining Company v. United States (202 U. S., 580; 26 Sup. Ct. Rep., 720; T. D. 27412). (T. D. 27555— G. A. 6415; August 10, 1906.) Section 20, customs administrative act of 1890, as amended by the act of December 15, 1902 (32 Stat, 758; T. D. 24109), subjecting merchandise withdrawn from bonded warehouse to the rate of duty in force " at the time of such withdrawal," means the rate applicable when the with- drawal takes place and not that applicable at the time of liquidation. Franklin Sugar Refining Company •;;. United States. (T. D. 27412; June 12, 1906.) Shipment to Tutuila : Goods may be withdrawn from warehouse in the United States and shipped to Tutuila, Samoan Islands, without payment of duties thereon. (T. D. 25478; July 13, 1904.) Bonds. Animals for breeding purposes. (See Animals for breeding purposes.) Cancellation of — Transportation and exportation to Canada. (See Transportation and ex- portation.) Bonds for shipments to Jlexico under section 3005, Revised Statutes, to be canceled ou certificate of collector of customs at the frontier port, as in the case of similar shipments to Canada. (T. D. 28191; May 28, 1907.) Corporate sureties — Ten per cent limit. (T. D. 27775; circular No. 105; December 22, 1906.) Ten per cent limit. (T. D. 27879; circular No. 8; February 1, 1907.) Drawback. (See Drawback.) Execution of — Rules regulating the execution of bonds under the Treasury Department. (T. D. 28529; November 23, 1907.) For production of owner's declarations — " Cancellation of. (See Declarations, owner's.) Penalty to be fixed by collector of customs and record kept. (T. D. 26504; June 20, 1905.) Record to be kept on bond or attached sheet. T. D. 26504 amended. (T. D. 27151 ; February 26, 1906.) - Forwarding — Present practice regarding customs bonds not required by customs regula- tions to be forwarded to the Department for approval, to be continued pending decision as to application of provisions of paragraph 1 of Depart- ment Circular 69, 1907. (T. D. 28554; November 26, 1907.) Free entry of — Signed railway bonds are not " goods, wares, or merchandise " under the tariff laws of the United States, and are entitled to entry free of duty as having no commercial value. (T. D. 25594; September 13, 1904.) DIGEST OF CUSTOMS DECISIONS, 1904-1901. 65 Bonds — Continued. Individual transportation and exportation — Individual transportation and exportation, but not warehouse transporta- tion, bonds discontinued. (T. D. 28503 ; November 16, 1907.) Justification of obligors — The acceptance of sureties on customs bonds who are not thoroughly solvent will not be tolerated. Customs officers cautioned to exercise a wise dis- cretion In satisfying themselves of the solvency of such sureties. (T. D. 25189 ; circular No. 34 ; April 12, 1904.) Payments for breach of — Payments by bonded carriers for breach of conditions of bonds to be ac- counted for as fines, penalties, and forfeitures. (T. D. 25938; January 10, 1905.) Preparation, sureties, renewal, notices of approval, advances, etc. — (T. D. 26411; circular No. 65; May 29, 1905.) Rules regarding execution of official bonds. (T. D. 26892; circular No. 116; December 8, 1905.) ITnexamined merchandise — Damages for breach — In construing section 2899, Revised Statutes, which provides that collectors of customs may deliver imported merchandise to the importer unexam- ined, under bond " in double the estimated value of such merchandise," and that " if the package Is not delivered to the order of the collector according to the condition of the bond, the bond shall * * * be for- feited," Seld that the bond is not to be treated as fixing the amount of liquidated damages In case of Its breach, but that its object is to protect the Government In the assessment, valuation, and collection of its duties, by making good within the limit of said double value such damages as may have been sustained by reason of breach of its conditions, and in order to recover for such breach it is incumbent upon the Government to make proof of the damages actually incurred. Dieckerhoff v. United States. United States circuit court of appeals, second circuit ; February 1, 1905 ; No. 22. In error to circuit court for southern district of New York. (T. D. 26040; February 8, 1905.) In construing section 2899, Revised Statutes, authorizing the delivery to importers of unexamined packages of merchandise, under a bond to re- turn the same unopened, on demand of the collector of customs, the pen- alty fixed in the bond being double the value of the merchandise, Held that It was the intention of the law to provide specific damages to be recovered upon the failure of the importer to so return the merchandise, the Government being under no necessity of showing any actual damage. Under section 2899, Revised Statutes, prescribing that when merchandise is delivered to importers without examination the collector of customs " may * * * take bonds * * * in double the estimated value of such merchandise," such sum to be forfeited in case of breach of the bond, a collector took a bond which contained the less stringent condition that the importers might discharge the obligation by paying double the value of only such packages as those regarding which the conditions of the bond might be broken. Held that such a bond was permitted by the section. Section 961, Revised Statutes, providing that " in all suits brought to recover the forfeiture annexed to any * * * bond * * * 46341—08 5 66 DIGEST OF CUSTOMS DECISIONS, 1004-190'7. Bonds — Continued. Unexamined meichandise — Damages for breacli — Continued. the court shall render judgment for the plaintiff to recover so much as is due according to equity," does not have the effect of protecting importers from the enforcement of a bond given by them under section 2899, Revised Statutes, providing a specific penalty for their failure to return to the collector of customs merchandise delivered to them without examination. DieclierhofC v. United States. United States Supreme Court; May 14, 1906; No. 228. On writ of certiorari to United States circuit court of appeals for the second circuit. Decision circuit court of appeals (136 Fed. Rep., 545; T. D. 26040) reversed. (T. D. 27366; May 23, 1906.) Bonds to be talien under section 2899, Revised Statutes, on and after Janu- ary 1, 1907, only for packages not coming within the act of June 30, 1906, and modified bonds for packages coming within that act. (T. D. 27756; December 13, 1906.) Bone grease. (See Grease, bone.) Bone size. Similitude — So-called bone size, used for filling and softening corduroys, is held to be dutiable as an unenumerated manufactured article under section 6, act of 1897, and not as " glue " under paragraph 23 of said act, as resembling that article in material, quality, texture, or use, within the meaning of the similitude clause In section 7 of said act. Sheldon v. United States. United States circuit court, southern district of New York ; November 6, 1903; suit 2924. Appeal by Importer from an unpublished decision of Board of General Appraisers. Decision of Board reversed. (T. D. 24950 ; January 23, 1904. ) Note. — The foregoing decision has been acquiesced in by the Government. Substitute — So-called bone size substitute, a preparation used for stiffening the backs of corduroys and plushes, is not Included in the provision In paragraph 285, act of 1897, for " starch. Including all preparations, from whatever sub- stance produced, fit for use as starch," but Is a chemical compound duti- able under paragraph 3 of said act. United States v. Dncas. United .States circuit court, southern district of New York; January 22, 1903; suit 3187. Appeal by United States (T. D. 22924) from a decision of Board of General Appraisers, G. A. 4883 (T. D. 22872). Decision of Board affirmed. (T. D. 25604; September 14, 1904.) Note. — No appeal was taken from this decision. Bonnets. (See Hats and bonnets.) Book covers. (See Printing paper.) Books. Children's — Imported in parts: Certain printed text for children's books, and litho- graphic and other illustrations for Insertion in the same, were imported on the same Invoice but separately packed. Meld that the articles are to be taken as entireties and duty assessed thereon at the rate of 8 cents per pound under the concluding sentence of paragraph 400, act of 1897, as books for children's use, containuig illuminated lithographic prints. Read DIGEST OF CUSTOMS DECISIONS, 1904-190'?. 67 Books — Continued. Children's — Continued. V. Certain Merchandise (103 Fed. Kep., 197), MacmlUan v. United States (116 Fed. Rep., 1018), G. A. 4803 (T. D. 22599), and G. A. 5186 (T. D.. 23907) cited and followed. (T. D. 26847— G. A. 6199; November 8, 1905.) Containing lltliographlc prints : Held that the provision in paragraph 400, act of 1897, for " books or paper or other material for children's use, containing Illuminated lithographic prints, not exceeding In vreight twenty-four ounces each," Is more specific than that In paragraph 502 of said act, admitting to free entry "books * * * printed exclusively in other languages than English." Petry v. United States. United States circuit court of appeals, second circuit; New York, December 21, 1903 i suit 3147. Appeal by United States from circuit court, southern district of New York. Decree of lower court affirmed. (T. D. 24948; January 23, 1904.) Lithographed — Printed in foreign language: Books for children's use, lithographically printed, and having text printed exclusively in a foreign language, are more specifically provided for In paragraph 400, act of 1897, and do not fall within the provisions of paragraph 502, which pro- vides for free entry of books printed exclusively in a language other than English. Petry v. United States (127 Fed. Rep., 115; T. D. 24948) cited and followed. (T. D. 25253—6. A. 5663; April 27, 1904.) Lithographed cover: Children's books with illuminated lithographed front cover held to be dutiable under the provision in paragraph 400, act of 1897, for books for children's use containing illuminated lithographic prints. The word " containing " in said paragraph held to be synony- mous with "Including." G. A. 5049 (T. D. 23424) cited and followed. (T. D. 25803— G. A. 5858; November 28, 1904.) Lithographed covers: The provision in paragraph 400, tariff act of 1897, for " books for children's use containing illuminated lithographic prints," does not cover a book having as Its only lithographic print a picture on the front cover. Dutton v. United States. United States circuit court, southern district of New York; February 15, 1907; suit 4358. Appeal by importer from decision of Board of United States General Appraisers. Abstract 12000 (T. D. 27458). Board reversed. (T. D. 27983; March 6, 1907.) Acquiesced In March 22, 1907. (T. D. 28026.) Children's books with an Illuminated lithographic cover are not dutiable under the provision in paragraph 400, tariff act of 1897, for children's books containing illuminated lithographic prints. — Dutton v. United States (T. D. 27983), reversing without opinion Abstract 12000 (T. D. 27458), followed. (T. D. 28126— G. A. 6579; April 26, 1907.) Free entry of — Public library. (See Free entry, books.) Importations of, by mail. (See Mail importations.) In foreign languages — Portfolios — Books and portfolios made up largely of illustrations of architectural, deco- rative, and industrial art and the like, but containing descriptive text exclusively in a foreign language in addition to the ordinary index, are free of duty under the provisions of paragraph 502, act of 1897, as books or pamphlets printed exclusively in languages other than English. G. A. 1093 (T. D. 12821) cited; G. A. 5454 (T. D. 24743) distinguished; Down- ing V. United States (reported in.T. D. 25182) cited and followed. (T. D. 25428— G. A. 5725; June 27, 1904.) 68 DIGEST OF CUSTOMS DECISIONS, WOt-igOI. Books — Continued. In foreign languages — Portfolios — Continued. Held that the provision in paragraph 502, act of 1897, for " booliS and pam- phlets printed exclusively in languages other than English, includes certain portfolios of two kinds, made up of loose sheets not intended to be bound together in book form, and containing, respectively, 19 and 24 sheets of pictures and prints, and accompanied, respectively, with 4 and 12 loose pages printed in foreign languages, each portfolio having a loose outside covering bearing the title of the work. Downing v. United States. United States circuit court, southern district of New York ; De- cember 16, 1903; suit 3363. Appeal by importers from unpublished de- cision of Board of General Appraisers. Decision of Board reversed. (T. D. 25182; April 2, 1904.) Note.— The United States acquiesced in this decision. Architectural portfolios : EsH that architectural portfolios containing 18 or 20 pages of illustrations, with a preface of 15 lines in German, are free of duty under the provision in paragraph 502, act of 1897, for "books * * * printed exclusively in languages other than English." Downing V. United States. United States circuit court, southern district of New York; May 24, 1905; suit 3954. Appeal by importers from decision of Board of General Appraisers, Abstract 4939 (T. D. 26117). Decision re- versed. Note. — The United States has acquiesced in this decision (T. D. 26467). (T. D. 26518; June 19, 1905.) Portfolios — Architectural designs — Certain " portfolios " in the form of books, containing architectural de- signs, and some German text, Held to be books printed in a language other than English and entitled to free entry under paragraph 502, act of 1897. (T. D. 26467; June 9, 1905.) Booklets — Toilet powder. (See Toilet powder booklets.) Boracic acid. An antiseptic preservative, consisting of an intimate mechanical mixture of boracic acid and borax, the former being the component of chief value, is not an article enumerated in the tariff act of July 24, 1897, either under paragraph 1 as " boracic acid," under paragraph 3 as " chemical com- pounds," or under paragraph 11 as " borax " or " borate material," but is dutiable at the same rate as boracic acid under said paragraph 1 by virtue of the provision of section 7 of said act that " on articles not enumerated, manufactured of two or more materials, the duty shall be assessed at the highest rate at which the same would be chargeable If composed wholly of the component material thereof of chief value." Levi V. United States (126 Fed. Rep., 420). United States circuit court, southern district of New York ; December 18, 1903 ; suit 3349. Appeal by importers from decision of Board of General Appraisers, G. A. 5276 (T. D. 24215). Decision of Board affirmed (T. D. 25050; February 18, 1904). Note. — No appeal was taken from this decision within the time prescribed by law. Borate of manganese. (See Manganese, borate of.) Borax. Borate of soda — Certain borax in which there has been mixed mechanically sufficient car- bonate of soda to reduce the percentage of anhydrous boracic acid to DiGEST OF CUSTOMS DfiCISIONS, 1904-1907. 69 Borax — Continued. Borate of soda — Continued. less than 36 per cent, Held dutiable under the provision in paragraph 11, act of 1897, for borax, and not under the provision in the same para- graph for borate of soda containing not more than 36 per cent of anhy- drous boracic acid. (T. D. 25967— G. A. 5893 ; January 13, 1905.) Borax glass — Borax glass is properly dutiable as " borax," being one of the well-known and recognized species or kinds of that article. At the rate of 5 cents per pound under the provisions of paragraph 11, act of 1897. (T. P. 25149 — G. A. 5621; March 23, 1904.) Bort — Drilled diamonds. On trial for forfeiture of certain diamonds of an inferior quality and of the variety commonly called bort, which had been advanced in condition by being drilled, the disposition of the case turned on whether the arti- cles were included in paragraph 545, act of 1897, relating to " diamonds * * * not advanced in condition," * * * "including * * * bort." Held that the terms of limitation following the provision for "diamonds" do not relate to the provision for "bort," and that the merchandise was accordingly free of duty. United States v. Fifteen Drilled Diamonds. United States district court, district of Connecticut; Hartford, February 4, 1904; No. 1398. Information for forfeiture. On demurrer to the answer of claimant. (T. D. 25046; February 18, 1904.) Drilled diamonds of the description known as bort, designed for use of wire drawers, not dutiable at 10 per cent ad valorem under paragraph 435 as diamonds advanced in value by cutting, but are entitled to free entry. United States v. Fifteen Drilled Diamonds (127 Fed. Rep., 753; T. D. 25046) followed. (T. D. 25565— G. A. 5783; August 25, 1904.) So-called industrial diamonds of the description known as bort, which have been rough drilled, are not dutiable under paragraph 435, act of 1897, relating to " diamonds * « * advanced in condition or value from their natural state by cleaving, splitting, cutting, or other process, and not set," but are free of duty under paragraph 545 as " bort." United States V, American Express Company (2 cases). United States circuit court, southern district of New York ; May 24, 1905 ; suits 3698 and 3715. Appeal by United States from decisions of Board of General Appraisers, G. A. 5783 (T. D. 25565), and Abstract 3042 (T. D. 25665). Board affirmed (T. D. 26490; June 9, 1905). Certain drilled diamonds held to be "bort" entitled to free entry under paragraph 545, act of 1897. United States v. American Express Company (T. D. 26490), acquiesced in. (T. D. 26534; June 26, 1905.) Diamonds of the description known as bort, drilled and intended for use in the manufacture of wire, are entitled to free entry under paragraph 545, act of 1897, and not dutiable at 10 per cent ad valorem under paragraph 435 of the present act as diamonds advanced in value by cutting. G. A. 5783 (T. D. 25565) followed. (See T. D. 26490 and T. D. 26534.) (T. D. 26630— G. A. 6120; July 26, 1905.) For tariff purposes, the specific designation by which articles are known and dealt in in trade at and prior to the enactment of a tariff act is con- trolling and conclusive during the life of such act. Small brown dia- monds, weighing about one-sixteenth of a carat, with one surface of each cut and polished, intended for use as bearings in electrical instruments 70 IJIGEST OF CUSTOMS DECISIONS, 1904-1907. Bort — Drilled diamonds — Continued. of precision, tlie same having been commercially known and dealt In in 1897 and prior thereto as " bort," are entitled to free entry under para- graph 545 of the present tariff act, and are not dutiable at the rate of 10 per cent ad valorem under paragraph 435 thereof. — United States v. Fif- teen Drilled Diamonds (127 Fed. Rep., 753), United States v. American Express Company (140 Fed. Rep., 967; T. D. 26490), G. A. 5783 (T. D. 25565), and T. D. 26534, cited. (T. D. 28071— G. A. 6574; April 5, 1907.) Bottle charges. (See Dutiable value, charges on bottles.) Bottles. Containing anchovies and extract of meat — Paragraph 258, act of 1897, relating to "anchovies * * * in bottles," and paragraph 276 of said act, relating to extract of meat, and providing that "the dutiable weight of the fluid extract of meat shall not Include the weight of the pacliage in which the same is imported," are not to be construed as removing bottles containing the merchandise enumerated in said paragraphs from the provision in paragraph 99 of said act for " bottles * * * filled or unfilled, not otherwise specially provided for, and whether their contents be dutiable or free." Smith t\ United States. United States circuit court of appeals, second circuit ; New York, March 11, 1904; suit 2805. Appeal by importer from decision of the circuit court, southern district of New York (124 Fed. Rep., 291), affirming an unpublished decision of the Board of General Appraisers dated July 22, 1898. Board affirmed (T. D. 25136; March 17, 19()4). Containing liquors, size of — The specification of measures in the tariff act is presumed to have reference to American standards and not to those of the country of exportation. (See Champagne In bottles.) (T. D. 25535— G. A. 5773 ; August 16, 1904.) (See, also. Wine.) Containing olive oil — Bottles containing olive oil are not covered by the provision for " olive oil * * * in bottles " in paragraph 40, act of 1897, but are dutiable under the provision in paragraph 99 for " bottles * * * ■ filled or un- filled." In re Acker, G. A. 4985 (T. D. 23255). (T. D. 24993— G. A. 5578; February 5, 1904.) Decorated — Glass siphon bottles, etched with a representation of a man's head and shoulders, surrounded by a band and advertising inscription, held dutiable at 60 per cent ad valorem under paragraph 100, tariff act of 1897, pro- viding for "glass bottles * ' * etched * * * or otherwise orna- mented, decorated," etc., rather than at 45 per cent ad valorem under paragraph 112 as " manufactures of glass * * * not specially pro- vided for." (T. D. 28251— G. A. 6622 ; June 14, 1907.) Distribution of charges. (See Dutiable value — Charges on bottles.) Empty chianti wine — Empty chianti wine bottles in the form of Florence flasks, fitted with a wicker covering surrounding the bulbous part of the bottle, are dutiable at 40 per cent ad valorem under paragraph 99, act of 1897, and not at 45 per cent as manufactures in chief value of glass under paragraph 112 of said act. (T. D, 26038— G. A. 5921; February 7, 1905.) DIGEST OF CUSTOMS DECISIONS, 1904-1907. 71 Bottles — Continued. Stoppers — Cut or ground — Held that certain bottles made of molded or pressed glass, with sto'ppers that have been cut or ground more than is necessary for fitting, are dutiable under paragraph 100, act of 1897, relating to " glass bottles * * * cut * * * ground (except such grinding as is necessary for fitting stop- pers)," and not as "molded or pressed * * * glass bottles." Utard V. United States. United States circuit court of appeals, second circuit ; New York, March 2, 1904 ; suit 3144. Appeal by Importer from decision of the circuit court in Utard v. United States (124 Fed. Rep., 997), af- firming the decision of the Board of General Appraisers, G. A. 4769 (T. D. 22503). Decision of the lower court affirmed. (T. D. 25115; March 9, 1904.) Stoppers — Bottles containing merchandise, the stoppers of which have been ground more than is necessary for fitting them in the bottles, are dutiable at 60 per cent ad valorem under paragraph 100, act of 1897, as ground-glass bottles, and not under paragraph 99 as bottles. Utard v. United States (T. D. 25115), affirming 124 Federal Reporter (997), and In re Utard, G. A. 4769 (T. D. 22503). (T. D. 25192— G. A. 5638; April 6, 1904.) With chemical formulae thereon — " Bottles on which have been produced certain letters representing chemical formulEB, surrounded with a white line, not dutiable as decorated glass- ware. (T. D. 25607; September 14, 1904.) With metal mountings — Fancy glass bottles with metal mountings are not within the provision in paragraph 99, act of 1897, for plain glass bottles. Mark Cross Company v. United States. United States circuit court, southern district of New York ; December 17, 1906 ; suit 4268. Appeal by importer from decision of Board of General Appraisers, Abstract 11473 (T. D. 27384). Board affirmed (T. D. 27771; December 19, 1906). Woulff and kooh flasks — Dutiable as bottles under paragraph 99, act of 1897. (See Glassware, chem- ical.) (T. D. 25112; March 9, 1904.) Bougies. (See Catheters and bougies.) Box tops. Box tops, pieces of paper cut to shape and size, and embellished with a picture and pattern lithographically printed, are dutiable as lithographic prints under the provisions of paragraph 400, act of 1897. G. A. 5168 (T. D. 23849) distinguished. (T. D. 25676— G. A. 5814; October 11, 1904.) Box tops, consisting of surface-coated paper embossed with designs by means of the lithographic process. Held dutiable under paragraph 398, act of 1897, as " surface-coated papers not specially provided for, * * * if printed," and not under paragraph 400 as lithographic prints. Devoy v. United States. United States circuit court, southern district of New York ; May 28, 1906 ; suit 3723. Appeal by importer from de- cisions of Board of General Appraisers, G. A. 5814 (T. D. 25676) and Abstract 3518 (T. D. 25735). Board reversed (T. D. 27429; June 20, 1906). Not to be accepted as final determination (T. D. 27452). 72 DIGEST OF CUSTOMS DECISIONS, 1904-190'/. Box tops — Continued. Embossed and colored by spraying — Eieces of paper embossed with a design and colored by a spraying process are dutiable under the provisions of paragraph 407, act of 1897, as manu- factures of paper not specially provided for, for the reason that they are not printed either by lithographic process or from type. (T. D. 26212— G. A. 5987; March 24, 1905.) Paper. (See Paper-box tops.) Boxes. Birch-bark, glove, and handkerchief. (See Birch-bark boxes.) Fancy metal — Small metal boxes, decorated and made in fancy shapes, are manufactures of metal within the meaning of paragraph 193, act of 1897, and are not toys dutiable under paragraph 418. (T. D. 25082— G. A. 5601; March 3, 1904.) Fruit — American shocks. (See Eeimportation, American goods.) Orange and lemon — American shocks. (See Eeimportation — American shocks.) Puff, gold. (See Puff boxes.) Bracelets of beads, toy. (See Toys.) Bracelets with toy watches attached. (See Toys.) Braids. Cotton — Cotton braids, both flat and tubular, imported in lengths of from 120 to 144 yards, which are intended to be used in making shoe laces by being cut into suitable lengths and tagged for the purpose, are dutiable at the rate of 60 per cent ad valorem under the provisions of paragraph 339, act of 1897. Hiller v. United States (106 Fed. Rep., 73) and Barthels Manu- facturing Company v. United States (reported in T. D. 26903) cited and followed. (T. D. 26954— G. A. 6245; December 27, 1905.) Cotton elastic — Braids made of cotton or other vegetable fiber and of India rubber, irre- spective of the value of the rubber component, are dutiable at 60 per cent ad valorem under the provisions of paragraph 339, act of 1897, and not at 30 per cent ad valorem under paragraph 449 of said act. Hague v. United States (73 Fed. Rep., 810), In re Conway, G. A. 4221 (T. D. 19773), In re Calhoun, G. A. 4332 (T. D. 20554), and In re Steinhardt, G. A. 4929 (T. D. 23073), Cited and followed. (T. D. 27778— G. A. 6496; December 20, 1906.) Featherstitch — Bindings — Held that certain featherstitch braids are dutiable under paragraph 320, act of 1897, as "bindings," and not under paragraph 339 of said act as " braids * * * not elsewhere specially provided for." Hague v. United States. United States circuit court, southern district of New York; December 15, 1903; suit 3214. Appeal by importers from deci- sions of Board of General Appraisers, G. A. 4929 (T. D. 23073), and an unpublished decision of June 18, 1901, Decision of Board reversed. DIGEST OP CUSTOMS DECISIONS, 1904-190'7. 73 Braids — Continued, Featherstitch — Bindings — Continued. (T. D. 25466; July 8, 1904.) Note.— In this case the Government has appealed to the circuit court of appeals, second circuit. See T. D. 24269, limiting the Government's acquiescence in the Steinhardt case (121 Fed. Rep., 442). Articles ranging variously from one-fourth to one-half of an inch in width, loom woven, of white or colored threads throughout, or of mixed white and variously colored threads of cotton or' other vegetable fiber, and ornamented with raised figures in various designs, " herringbone " and others, some of which have plain and others scalloped or looped edges, were commercially known at and prior to the passage of the act of 1897 as " featherstitch braids," find are dutiable under the pl-ovision for cot- ton braids in paragraph 339 of said act. Hiller v. United States (106 Fed. Rep., 73) cited and followed; Steinhardt v. United States (121 Fed. Rep., 442) distinguished. (T. D. 25480— G. A. 5744; July 18, 1904.) Held that certain so-called featherstitch braids, produced by a process of weaving and not of braiding, are commercially known as braids and are dutiable as such under paragraph 339, act of 1897, and not under para- graph 820j relating to bindings, tapes, etc. Vom Baur v. United States. United States circuit court, southern district of New York ; June 1, 1905 ; suit 3640. Appeal by importer from decision of Board of General Ap- praisers, G. A. 5744 (T. D. 25480). Board affirmed. (T. D. 26456; June 6, 1905. Articles commercially known at and prior to the passage of the tariff act . of 1897 as " featherstitch braids " are dutiable under the provisions for cotton braids in paragraph 339 of said act. Following In re Vom Baur, G. A. 5744 (T. D. 25480), affirmed in Vom Baur v. United States (141 Fed. Rep., 439; T. D. 26456). (T. D. 27506— G. A. 6404; July 20, 1906.) Certain articles woven and not braided which are commercially known as featherstitch braids are dutiable under paragraph 339, tariff act of 1897, as " braids," and not under paragraph 320 as tapes or bindings. Baruch V. United States. United States circuit court, southern district of New York ; November 23, 1907 ; suit 4419. Appeal by importer from decision of Board of United States General Appraisers, Abstract 12333 (T. D. 27545). Board affirmed. (T. D. 28579; December 4, 1907.) Hemp — Braids composed wholly of hemp are properly dutiable under paragraph 339, act of 1897, as " braids * * * composed wholly or in chief value of flax, cotton, or other vegetable fiber," and not as " manufactures of * * * hemp, * * * not specifically provided for " under paragraph 347, act of 1897. Conclusion 8, G. A. 5496 (T. D. 24817), overruled. The provision for "'braids, * * * composed wholly or in chief value of flax, cotton, or other vegetable fiber," in paragraph 339, act of 1897, is an eo nomine provision for such, and is more specific in terms than the de- scriptive provisions of paragraph 347 of said act providing for manu- factures of hemp, etc. (T. D. 24972— G. A. 5569; February 2, 1904.) Horsehair — Braids composed wholly of horsehair are not dutiable under paragraph 371, act of 1897, as " braids * * * made of wool, or of which wool is a component material," but are dutiable by similitude to cotton braids under paragraph 339, or to silk braids under paragraph 390 of said act at 74 DIGEST OP CUSTOMS DECISIONS, 1904-1907. Braids — Continued. Horsehair — Continued. the rate of 60 per cent ad valorem. Donat v. United States (T. D. 25113 ; March 9, 1904) followed. (T. D. 25022— G. A. 5590; February 16, 1904.) Braids of horsehair and silk are not dutiable as braids in part of " wool " under paragraph 371, act of 1897, but are dutiable under paragraph 390 of said act as braids composed in chief value of silk, either directly or by similitude. Donat v. United States. United States circuit court, southern district of New York ; June 4, 1903 ; suit 3180. Appeal by importer from decision of Board of General Appraisers, G. A. 4876 (T. D. 22843). Deci- sion of Board affirmed (T. D. 25113; March 9, 1904). Note. — The United States acquiesced in this decision. Braids composed of horsehair are dutiable by similitude to silk braids under paragraph 390, or to cotton braids under paragraph 339, act of 1897. Donat V. United States (134 Fed. Rep., 1023; T. D. 25113), G. A. 5496 (T. D. 24817), and G. A. 5590 (T. D. 25022) followed. (T. D. 27252—. G. A. 0327: March 29, 1906.) Imitation : Braids composed wholly of imitation horsehair are dutiable by similitude to silk braids at the rate of 60 per cent ad valorem under paragraph 300, act of 1897. Braids composed in part of horsehair are dutiable by similitude to braids composed of the material other than horsehair ; that Is the most valuable component in the merchandise. Donat V. United States (134 Fed. Rep., 1023; T. D. 25113), G. A. 5496 (T. D. 24817), G. A. 5590 (T. D. 25022), G. A. 5614 (T. D. 25109), and G. A. 5965 (T. D. 26150) cited and followed. (T. D. 26897— G. A. 6223; December 6, 1905.) Imitation horsehair braids, not being specifically provided for in the tariff, are held to be dutiable by similitude to silk braids at 60 per cent ad valorem under the provisions of paragraph 390 and section 7, act of 1897. Hahn v. United States (100 Fed. Rep., 635), Donat •;;. United States (134 Fed. Eep., 1023; T. D. 25113), G. A. 5310 (T. D. 24323), G. A. 5590 (T. D. 25022), G. A. 5614 (T. D. 25109), G. A. 5965 (T. D. 26150), G. A. 6223 (T. D. 26897), and G. A. 6487 (T. D. 27743) cited and followed. (T. D. 27761— G. A. 6491; December 14, 1906.) Horsehair braids are dutiable by similitude at the same rate as silk braids under paragraph 390, tariff act of 1897. Paterson v. United States. United States circuit court, southern district of New York; November 29, 1907; suit 5029. Appeal by importer from decision of Board of United States General Appraisers, Abstract 16500 (T. D. 28384). Board affirmed. (T. D. 28581; December 4, 1907.) Ornaments — Imitation lace — So-called braid ornaments, consisting of collars and cuffs composed of braids sewn together by hand and ornamented with threads and other material, Eeld not to be covered by paragraph 339, tariff act of 1897 relating to articles of lace or in imitation of lace. The distinction be- tween real and imitation lace seems to be that the former is made by hand and the latter upon machines. In the tariff classification of mer- chandise the names given by retailers in puffing their wares and by the women who buy them are not controlling. Hesse v. United States. United States circuit court, southern district of New York; February 28, 1907; suit 4210. Appeal by importer from decision of Board of United States General Appraisers, G. A. 6283 (T. D. 27086). Board re- versed. (T. D. 27980; March 6, 1907.) bldffiST OP CUSTOMS DECISIONS, 1904-190'7. 16 Braids — Continued. Ramie — Braids composed of ramie are dutiable under tlie provision in paragraph 347, act of 1897, for "all manufactures of * * * ramie, * * * not specially provided for," and not under paragraph 339 as " braids * * * composed vyliolly or in chief value of flax," cotton, or other vegetable fiber, and not elsewhere specially provided for." Rosenberg V. United States. United States circuit court, southern district of New York ; October 27, 1904 ; suit 3551. Appeal by importers from decisions of Board of General Appraisers, Abstracts 1230-2 (T. D. 25261). Note In re R. Hanlon Millinery Company, G. A. 5569 (T. D. 24972). Decision of Board reversed. (T. D. 25833; December 2, 1904.) Note.— In this case the Government has prosecuted an appeal to the circuit court of appeals, second circuit. In construing paragraphs 339 and 347, act of 1897, providing, respectively, for " braids * * * of * * * vegetable fiber " and for " all manu- factures of * * "f ramie," Held that the latter is merely a general catch-all clause inserted with the intention of embracing articles omitted from other provisions in the act, and is less specific than the former, and that braids made of ramie are dutiable under the former provision. United States v. Rosenberg. United States circuit court of appeals, sec- ond circuit; January 18, 1906; No. 36 (suit 3551). Appeal by United States from decision of circuit court, southern district of New York (T. D. 25833), reversing three decisions of Board of General Appraisers, Ab- stracts 1230-2 (T. D. 25261). Lower court reversed. (T. D. 27033; January 19, 1906.) Braids composed wholly or in chief value of ramie are dutiable under the provision in paragraph 339, act of 1897, for "braids * * * composed wholly or in chief value of flax, cotton, or other vegetable flber," and not under the provision for manufactures of ramie not specially provided for iu paragraph 347 of said act. United States v. Rosenberg (T. D. 27033), reversing Rosenberg v. United States (T. D. 25833) and affirming In re Rosenberg, Abstracts 1230-2 (T. D. 25261), followed. Note G. A. 5569 (T. D. 24972). (T. D. 27062— G. A. 6280; January 30, 1906.) Silk- Braids composed of silk. Imported in lengths of 100 yards or more, and which appear to be chiefly used for making corset lacets by being cut into suitable lengths and tagged for that purpose, are dutiable as silk braids at 60 per cent ad valorem under the provisions of paragraph 390, act of 1897. Hlller v. United States (106 Fed. Rep., 73) cited and followed. (T. D. 25987— G. A. 5900; January 23, 1905.) Straw — Held that certain articles composed of wide braids or plaits of straw, fastened together so as to form rectangular strips about 18 by 36 inches in dimensions, are dutiable under paragraph 409, act of 1897, relating to straw braids or plaits " suitable for making or ornamenting hats," and not under the provision in the same paragraph for hats of straw " partly manufactured." Same — Braids temporarily tied with cotton : Held that braids of straw, the ends of, which are tied with cotton threads to prevent raveling, are not, by reason of the cotton, excluded from the provision in paragraph 409, act of 1897, for braids composed " wholly " of straw. Schiff V. United States. United States circuit court, southern district of New York ; June 1, 1905 ; suit 3631. Appeal by importers from decision 76 DIGEST OP CUSTOMS JDECiSIONS, 1904-1907. Braids — Continued. Straw — Continued. of Board of General Appraisers, G. A. 5738 (T. D. 25459). Board re- versed. (T. D. 26457; June 6, 1905.) Beld that certain articles composed of wide braids or plaits of straw, fastened together so as to form rectangular strips about 18 by 36 inches In dimensions, are dutiable under paragraph 409, act of 1897, relating to straw braids or plaits " suitable for making or ornamenting hats," and not under the provision in the same paragraph for hats of straw " partly manufactured." United States v. SchifC. United States court of appeals, second circuit; March 6, 1906; No. 151 (suit 3631). Appeal by United States from decision of circuit court, southern district of New York (T. D. 26457). Lower court affirmed. (T. D. 27227; March 21, 1906.) Straw and chip — Containing cotton thread — Chip and straw braids, plaits or laces, stitched or sewed together with a cotton thread, are, by reason of the thread component, not to be consid- ered as composed " wholly " of straw or chip, and are therefore excluded from classification under the provisions of paragraph 409, act of 1897, and are properly dutiable at 30 per cent ad valorem under the provisions of paragraph 449 of said act. Schmitz v. United States (not yet re- ported; T. D. 27000), affirming Kurtz v. United States (136 Fed. Rep., 268; T. D. 25&95) which affirmed In re Kurtz, Abstract 216 (T. D. 24978), followed. (T. D. 27343— G. A. 6364; May 14, 1906.) Straw and cotton — " Composed of straw " — The provision in paragraph 518, tariff act of 1890, for " braids * * * composed of straw," Held to Include braids of straw and cotton, the straw constituting over 71 per cent In quantity and about three-fourths in value of the goods. United States v. Ehelms. United States circuit court, southern district of New York; May 4, 1894; suit 1227. Appeal by .United States from decision of Board of United States General Ap- praisers. Board affirmed. Note. — On appeal by the United States this decision was affirmed by the circuit court of appeals, second circuit (89 Fed. Rep., 1020), and the Government acquiesced (T. D. 15625.) (T. D. 28143; May 8, 1907.) Brandy in packages. Four cases of French brandy, each containing 6 quart bottles, all tied together in one package by a strap, making 24 quart bottles inclosed in one strap, constitute a package of bottles within the meaning of para- graph 296 of the present tariff act of 1897, and are properly packed so as to evade any punitive or additional duties under said paragraph. Such merchandise is dutiable according to the number of gallons contained In the package. (T. D. 27871— G. A. 6531 ; January 29, 1907.) Brass charms in the form of miniature albums. (See Charms.) Brazil paste. Brazil paste, the free admission of which is provided for in paragraph 506, act of 1897, is apparently an unknown commodity, and Brazilian cement, so called, exported from Germany, is not entitled to free admission under this paragraph. (T. D. 27714— G. A. 6477; November 16, 1906.) Brazilian sugar. (See Sugar,) Brick, fire. (See Fire brick.) DIGEST OF CUSTOMS DECISIONS, 1904-190'?. 77 Brick, magnesite. (See Fire brick.) Brick. Welch quarries or tiles dutiable as brick under paragrapli 87. (See Quar- ries.) Bridle tapes — Cotton. So-called bridle tapes, composed of cotton, braided on a braiding machine, which are about three-sixteenths of an inch wide, and are intended to be used as a part of pianoforte actions, are dutiable under the provision for cotton tapes in paragraph 320, act of 1897, and not under the pro- vision for cotton braids in paragraph 339 of said act. Ranft v. United States (T. D. 25180), reversing In re Ranft, G. A. 5297 (T. D. 24287), followed. (T. D. 25216— G. A. 5650; April 19, 1904.) Bristles, feather.' (See Feather bristles.) Bristles in bundles. Bristles which have been tied up in bundles, with their butt ends lying together, being thereby put into a state of partial preparation for the brush maker, are not free of duty under paragraph 509, tariff act of 1897, as " crude, not sorted, bunched or prepared," but are dutiable under paragraph 411, relating to bristles " bunched or prepared." Pushee V. United States. United States circuit court, district of Massachusetts ; July 29, 1907; No. 37 (suit 1575). Appeal by importer from defcision of Board of United States General Appraisers, G. A. 5483 (T. D. 24797). Board affirmed. (T. D. 28385; August 14, 1907.) Bristol board — Drawing paper. Certain bristol board, shown by the testimony to be imported and used for drawing purposes, and to be known both commercially and ordi- narily as drawing paper. Held to be dutiable under the provisions of paragraph 401, act of 1897, as drawing paper, and not under the pro- visions of paragraph 407 of said act as manufactures of paper. Dejonge V. Magone (159 U. S., 562) and G. A. 1060 (T. D. 12246) cited and fol- lowed; United States v. Olcovich (reported in T. D. 26339) and 6. A. 6091 (T. D. 26557) distinguished. (T. D. 26734— G. A. 6160; September 26, 1905.) Held that certain varieties of bristol board are not dutiable as drawing paper under paragraph 401, act of 1897, but as paper not specially pro- vided for, under paragraph 402. Zellerbach v. United States. United States circuit court, northern district of California; January 28, 1903; No. 13281 (suit 1543). Appeal by importer from unpublished decision of Board of General Appraisers, September 2, 1902. Board reversed. Acquiesced in by United States. (T. D. 27282; April 11, 1906.) Bristol board — Not used for drawing purposes. Bristol board shown to be unfit for use as drawing paper, and used chiefly for printing cards, invitations, etc., held to be dutiable as manufac- tures of paper under the provisions of paragraph 407, act of 1897. Stratton v. Olcovich (T. D. 26339), in effect reversing Zellerbach v. United States (T. D. 27282), cited and followed; G. A. 6160 (T. D. 26734) distinguished. (T. D. 27322— G. A. 6354; April 30. 1906.) Broken eggs. Eggs broken in handling for exportation, which have been removed from their shells but are used for the same purpose as whole eggs, are dutiable 78 DIGEST OF CUSTOMS DECISIONS, 190^1901. Broken 6ggs — Continued. as " eggs " at 5 cents per dozen under paragraph 244, act of 1897, and not as " yolk of eggs " under paragraph 245, nor as unenumerated articles under section 6. (T. D. 27179— G. A. 6316; March 2, 1906.) Broken glass. (See Damage, allowance.) Broken rice. (See Rice.) Broken steel rails. (See Steel rails, broken.) Brokers. (See Customs brokers.) , Broker's liability for duty. (See Duty, custom-house broker's liability for.) Bromofluorescic acid. Bromofluorescic acid held dutiable at 20 per cent ad valorem under para- graph 15, act of 1897, as a coal-tar preparation not otherwise provided for. (T. D. 25523— G. A. 5766; August 3, 1904.) Bromofluorescic acid is dutiable as a coal-tar color or dye under paragraph 15, act of 1897. As to bromofluorescic acid, which contains all the es- sential elements and determining characteristics of a color or dye, but in order to be used practically as such requires a very slight further treat- ment, consisting of dropping it iuto water containing common soda for the purpose of increasing its solubility. Held that it is a color or dye within the meaning of the tariff. United States v. Kuttroff. United States circuit court, southern district of New York; June 14, 1906; suit 3651. Appeal by United States from decision of Board of General Ap- praisers, G. A. 5766 (T. D. 25523). Board reversed. (T. D. 27427; June 20, 1906.) Bromofluorescic acid is dutiable as a coal-tar color or dye under paragraph 15, tariff act of 1897. Kuttroff v. United States. United States circuit court of appeals, second circuit; March 5, 1907; No. 190 (suit 3651). Appeal by importer from the circuit court of the United States for the southern district of New York (147 Fed. Rep., 758; T. D. 27427), reversing G. A. 5766 (T. D. 25523). Decision in favor of Government. (T. D. 28003; March 13, 1907.) Bromofluorescic acid is dutiable as a coal-tar color or dye under paragraph 15, tariff act of 1897, at 30 per cent ad valorem. (T. D. 28035— G. A. 6566; March 25, 1907.) Bronze ornaments. (See Ornaments, bronze.) Bronze statuary. (See Statuary, bronze.) Brooches. Enameled and plated — Enameled brooches, plated with gold or silver, indicative of membership in an organization, and designed to be worn in an exposed manner for per- sonal adornment, are commonly known as jewelry and are dutiable as such at the rate of 60 per cent ad valorem under paragraph 434, act of 1897, and not at 45 per cent ad valorem under the provision of paragraph 193 of said act for manufactures of metal. (T. D. 26914 — G. A. 6228; December 13, 1905.) Brown chinaware. (See China ware, brown.) DIGEST OP CUSTOMS DECISIONS, 1904-190'?. 79 Brush.es imported with paints. Paint brushes packed in separate cartons in the same case with oil colors in tubes and water colors in pans, and invoiced separately, are not duti- able at the rate applicable to the paints, the latter, with the brushes, not constituting entireties in the condition in which imported, nor are they dealt in as such. The brushes are dutiable separately at the rate of 40 per cent ad valorem under paragraph 410, act of 1897. Board's decision In re protests 112108, etc., of F. Weber & Co., G. A. 5984 (T. D. 26209), distinguished. (T. D. 26246— G. A. 6007; April 3, 1905.) Buckles for belts. (See Belt buckles.) Buckles, lead. (See Lead buckles.) Buckles, pins, etc., for millinery purposes. (See Millinery ornaments.) Buckles, slides, etc., for slippers. (See Ornaments for slippers.) BufE sticks. (See Leather.) Buffalo hides. (See Hides, buffalo.) Burlaps. (See Bagging.) Burlaps and bags, market value. (See Dutiable value, burlaps and bags.) Butter, prune. (See Prune butter.) Butterine, cocoa. Cocoa butterine, as provided for in paragraph 282, act of 1897, consists of products made in imitation of cocoa butter and adapted for use as a sub- stitute therefor. (See Cocoanut oil.) (T. D. 25179; April 2, 1904.) Buttons. Dress — So-called buttons, composed of metal spangles, metal thread, and cotton filling, without shanks and not pierced, are not dutiable as buttons but at 60 per cent ad valorem as ornaments composed in part of spangles, and in chief value of metal thread, under paragraph 408. (T. D. 27608 — G. A. 6438; September 13, 1906.) Metal, fancy — Fancy metal buttons, other than trousers or nickel bar buttons, are dutiable at the rate of three-fourths of 1 cent per line per gross and in addition thereto 15 per cent ad valorem under paragraph 414, act of 1897, and not at the rate of 50 per cent ad valorem as buttons not specially provided for. G. A. 4702 (T. D. 22164) modified. (T. D. 25747— G. A. 5839; November 4, 1904.) Parts of — Button molds — Parts of buttons or button molds, made of metal, in two separate parts, which are required to be put together and pressed with a separate ma- chine, and covered with cloth, before being made complete buttons, are dutiable under paragraph 414, act of 1897, according to line button meas- ure, and not as manufactures of metal under paragraph 193 of said act. (T. D. 25020— G. A. 5588 ; February 16, 1904.) Parts of buttons, or button molds or "blanks" made of metal, in two separate parts, which are required to be put together and pressed with a separate machine, and covered with cloth, before being made complete 80 DIGEST OF CUSTOMS DECISIONS, 1904-1907. Buttons — Continued. Parts of — Button molds — Continued. buttons, are dutiable under paragraph 414, act of 1897, according to line button measure, and not as manufactures of metal under paragraph 193, or under said paragraph 414 of said act at 50 per cent ad valorem as buttons not specially provided for. (T. D. 26687— G. A. 6142; August, 30, 1905.) Paragraph 414, act of 1897, prescribes that "buttons or parts' of buttons * * * shall pay duty as follows;" the schedule of specific rates that follows enumerates only " buttons " of various kinds, without mentioning parts of buttons, and, continuing, provides " in addition thereto, on all the foregoing articles in this paragraph, fifteen per centum ad valorem," and there is a further provision for " buttons not specially provided for." HelA that in thus omitting to attach any definite rate to parts of but- tons Congress failed to make them dutiable under said paragraph, and that metal parts of buttons are dutiable as manufactures of metal under paragraph 193. Hermann v. United States. United States circuit court, southern district of Ivew Tork; January 4, 1906; suit 4086. Appeal by Importer from decision of Board of General Appraisers, G. A. 6142 (T. D. 2i;G87). Board reversed. (T. D. 26975; January 6, 1906.) So-called button shanks, consisting of metal disks in pairs, and so con- structed that when a piece of cloth is placed on top of- one of the disks and the two are subjected to pressure a cloth-covered button Is produced, are classifiable under paragraph 414, tariff act of 1897, as " button molds " of metal, rather than as " parts of buttons." Paragraph 414, tariff act of 1897, enumerates In the beginning "buttons or parts of buttons and but- ton molds," as dutiable "at the following rates;" but the schedule of such rates specifies only " buttons " of various classes, without any mention of button parts or molds. HeM that this specification of " but- tons " should be construed as including the other articles enumerated in the beginning of the paragraph, as though reading " buttons or parts of buttons and button molds." Hermann v. United States. United States V. Hermann. United States circuit court of appeals, second circuit. February 4, 1907. No. 92 (suit 4086). Cross appeals from the circuit court of the United States for the southern district of New Tork (144 Fed. Rep., 707; T. D. 26975), reversing G. A. 6142 (T. D. 26687). (T. D. 27922; February 13, 1907.) Certain pairs of metal disks commercially known as button shanks, which are parts of buttons and also button molds. Held to be dutiable as button molds under paragraph 414 of the present tariff act of 1897, at three- fourths of 1 cent per line per gross, and in addition thereto 15 per cent ad valorem, and not at 15 per cent ad valorem only, nor at 50 per cent ad valorem under said paragraph. Nor are such articles dutiable at 45 per cent ad valorem under paragraph 193 of said act. — HSrmann v. United States (C. C. A.; T. D. 27922) followed, affirming Hermann's case, G. A. 6142 (T. D. 26687). (T. D. 28019— G. A. 6561; March 14, 1907.) Vegetable ivory rims, which are used In the manufacture of ivory-rim but- tons, which, when completed in the form of finished buttons, are called ivory-rim buttons and have been so designated in trade and commerce for twenty-five years, are more specifically provided for under paragraph 414, tariff act of 1897, than under paragraph 450 of said act, as manufac- tures of vegetable ivory. Paragraph 414, tariff act of 1897, enumerates in DIGEST OF CUSTOMS DECISIONS, 1904-1907. 81 Buttons— Continued. Parts of — Button molds — Continued. the beginning " buttons or parts of buttons and button molds " as dutiable "at the following rates;" but the schedule of such rates specifies only " buttons " of various classes without any mention of button parts or molds. BeU that this specification of " buttons " should be construed as including the other articles enumerated In the beginning of the paragraph, as though reading " buttons or parts of buttons and button molds." — Hermann «. United States (T. D. 27922), reversing decision of the circuit court (T. D. 26975) and affirming decision of the Board in G. A. 6142 (T. D. 26687), followed. (T. D. 28405— G. A. 6662; August 30, 1907.) Paste — Buttons of metal and paste, paste being the component of chief value, are not dutiable as buttons of glass under paragraph 414, act of 1897. While paste in its broadest sense is a kind of glass, yet for tarlfC purposes It is considered a separate substance under its own peculiar name, " paste." United States v. Marshall Field & Co. (85 Fed. Eep., 862; 29 C. C. A., 458). (T. D. 25194— G. A. 5640; April 7, 1904.) As paste, which is a species of glass, is differentiated from glass elsewhere in the tariff act of 1897, buttons of paste are not covered by the provisions in paragraph 414 for " buttons made of glass," but are dutiable as manu- factures of paste, not specially provided for, under paragraph 112. Blu- menthal v. United States. United States circuit court, southern district of New York ; November 11, 1904 ; suit 3541. Appeal by importers from decision of Board of. General Appraisers, G. A. 5640 (T. D. 25194). De- cision of Board affirmed. (T. D. 25784; November 17, 1904.) Note.— An appeal will be taken by importers to circuit court of appeals, second circuit. Paste buttons are not within the provision for " buttons made of glass " in paragraph 414, act of 1897, but are dutiable as manufactures of paste, not specially provided for, under paragraph 112. Blumenthal v. United States. United States circuit court of appeals, second circuit; December 21, 1905; No. 41 (suit 3541). Appeal by importer from decision of circuit court, southern district of New York (185 Fed. Rep., 254; T. D. 25784) affirming a decision of the Board of General Appraisers, G. A. 5640 (T. D. 25194). (T. D. 26944; December 26, 1905.) ^ Rhinestone — So-called rhinestone buttons made in part of metal and in part of paste or rhlnestone, and of which the latter component is chief value, used chiefly as ornaments attached to women's wearing apparel, are dutiable at 45 per cent ad valorem under paragraph 112 of the present tariff act of 1897, and not at 50 per cent ad valorem under paragraph 414 as buttons not specially provided for in said act. Following Blumenthal v. United States (185 Fed. Rep., 254; T. D. 25784), affirmed by the circuit court of appeals (T. D. 26944). (T. D. "27061— G. A. 6279; January 29, 1906.) Shell- Buttons made of shell, metal, and rhinestone, shell being the component material of chief value, known as shell buttons, are dutiable under para- graph 414, act of 1897, as buttons made of shell, and not at 50 per cent ad valorem as buttons not specially provided for, under the last clause of said paragraph. (T. D. 25822— G, A. 5862; December 1, 1904.) 46341—08 6 82 DIGEST OF CUSTOMS DECISIONS, 1904-190'7. Button material — Embroidery. Manufactures of cloth, woven or made in patterns of such size, shape, or form, or cut in such manner as to be fit for buttons exclusively, which have been embroidered by hand or machinery, are properly dutiable at the rate of 60 per cent ad valorem under paragraph 339, act of 1897, and not at 10 per cent ad valorem under the provisions of paragraph 413 of said act. (T. D. 26371— G. A. 6042; May 15, 1905.) By-products may be m.anuf actured articles. ( See Manufacture — By-products. ) Cabinet wood. Birch wood — Birch wood not cabinet wood within meaning of section 198, act of 1897. (T. D. 25567— G. A. 5785; August 29, 1«04.) Cherry culls — Sawed cherry culls, held to be cabinet wood, and therefore dutiable at the rate of 15 per cent ad valorem under paragraph 198, act of 1897. G. A. 3876 (T. D. 18074) noted. (T. D. 26088— G. A. 5941; February 21, 1905.) Iron bark — Lumber known as " iron bark," " spotted gum," and " black butt " not cabi- net wood. (T. D. 26669— G. A. 6137 ; August 22, 1905.) Red cedar — The first paragraph 198, act of 1897, providing" for a duty of 15 per cent ad valorem on sawed cedar and other cabinet woods sawed, does not apply to cedar wood of the species Juniperus virginiana, which Is a light, soft wood, only slightly fragrant, and chiefly used in the manufacture of lead pencils. That provision is confined to cabinet woods. In re Myers et al. (69 Fed. Rep., 237), reversing G. A. 2971 (T. D. 15871), followed. (T. D. 25439— G. A. 5733; June 30, 1904.) Rosewood lumber — Sawed rosewood lumber, used in the construction of cabins, doors, windows, and in the finishing and equipping of vessels, is not ship timber or ship planking, but is cabinet wood and is dutiable as such under paragraph 198, act of 1897. (T. D. 27589— G. A. 6434 ; August 31, 1906.) Walnut flitches — Certain cabinet wood, consisting of deals or fiitches of Italian walnut sawed on two or more sides, is not free of duty under paragraph 700, act of 1897, covering " all forms of cabinet wood, in the log, rough or hewn only," but is dutiable under paragraph 198 of said act, providing for " cabinet woods not further manufactured than sawed." Williams v. United States (126 Fed. Rep., 838). United States circuit court, southern district of New York ; December 18, 1903 ; suit 3337. Appeal by importers from decision of Board of General Appraisers, G. A. 5191 (T. D. 23920). Board affirmed. (T. D. 25117; March 9, 1904.) Note. — No appeal was taken from this decision. Cable wire. (See Wire, cable.) Cabretta skins. (See Wool on the skin.) Caddies, tea — Unusual coverings. (See Coverings.) DIGEST OF CUSTOMS DECISIONS, 1904-1907. 83 Cadmium sulphide. Cadmium sulphide, produced by passing sulphureted hydrogen gas through a solution of sulphate, is not the " cadmium " referred to in the free list (par. 513), tariff act of 1897, but is subject to duty at the rate of 30 per cent ad valorem under the provisions of paragraph 58 of said act. (T. D. 28402— G. A. 6659; August 30, 1907.) Caen stone, in small fragments. (See Stone sweepings.) Cake. Bean. (See Bean cake.) Fish oil. (See Fish-oil cake.) Cakes. Cassava. (See Cassava cakes.) Fancy. (See Confectionery.) Millet seed. (See Millet-seed cakes.) Calamine, a variety of zinc ore. Zinc ore, free from sulphur in its natural state, and comprising both car- bonates and silicates of zinc, is free of duty as calamine under paragraph 514, act of 1897. (T. D. 26355— G. A. 6036; May 8, 1905.) Calender rolls of metal and paper. Calender rolls made by turning many thicknesses of paper around a steel core or shaft under hydraulic pressure, the metal and the paper being of equal value prior to their being put together, are dutiable under the pro- visions of paragraph 193, tariff act of 1897, as articles composed wholly or in part of metal, wholly or partly manufactured, the circumstance that by adding to the value of the paper the cost of the labor of applying the paper to the metal core, the paper is made to appear to be the component material of chief value in the completed article, being immaterial. Where the classification of an article depends on the component material of chief value therein, the value of the different materials should be taken at the time they are put together, and the cost of the labor applied to any of the materials in the process of putting them together should be disregarded. — Seeberger v. Hardy (150 U. S., 420) ; United States v. Hoeninghaus (137 Fed. Eep., 478; T. D. 26125), United States v. Johnson (T. D. 28007), Hamano v. United States (Estee's Hawaiian Reports, 344; T. D. 24946), G. A. 6269 (T. D. 27051), and G. A. 6537 (T. D. 27888), cited and followed. (T. D. 28045— G. A. 6568; March 29, 1907.) The term " calamine " in paragraph 514, tariff act of 1897, includes both the carbonate and the silicate of zinc ; hence such ores of zinc are free of duty under the provision for calamine in said paragraph ; " blende," or sulphide of zinc, not being a " metallic substance " as that term is employed in paragraph 183, is free of duty under paragraph 614 as a crude mineral, the circumstance that the large pieces of ore have been broken into smaller ones and the rock and dirt removed for economy and convenience in transportation not being sufficient to exclude the merchan- dise from classification under the provision in paragraph 614 for " min- erals, crude, or not advanced in value or condition by refining or grind- ing, or by other process of manufacture." — Meyer v. Arthur (91 U. S., 570), Hempstead v. Thomas (122 Fed. Rep., 538), Schoenemann v. United 84 DIGEST OP CUSTOMS DECISIONS, 1904-1907. Calender rolls of metal and paper — Continued. States (119 Fed. Rep., 584), United States v. Merck (66 Fed. Rep., 251), Brauss v. United States (120 Fed. Rep., 1017), Roessler v. United States (94 Fed. Rep., 822), United States v. Hahn (91 Fed. Rep., 755), and G. A. 6036 (T. D. 26355), cited and followed. (T. T>. 27891— G. A. 6540; February 5, 1907) appealed February 16, 1907. (T. D. 27929.) Calfskins, japanned. (See Skins, calf, japanned.) Calks, horseshoe. (See Horseshoe calks.) Cameos, shell. (See Shell cameos.) Camilla canvas. (See Congress canvas.) Camphor. Camphor from the island of Formosa, similar to that covered by G. A. 5243 (T. D. 24101), dutiable as refined camphor. Appeal directed from de- cision of the Board of United States General Appraisers of April, 1904, Abstract 1122 (T. D. 25239). (T. D. 25282; May 13, 1904.) Camphor, crude synthetic. An article synthetically produced, being a chemical compound, which is essentially identical with the crude camphor derived from the gum of the camphor tree, except that its lower melting point indicates a greater degree of crudity in the artificial than in the natural product. Held to be free of duty under the provision for crude camphor in paragraph 515, act of 1897, and not dutiable as refined camphor under paragraph 12, nor as a chemical compound under paragraph 3. Pickhardt v. Merritt (132 U. S., 252), G. A. 4398 (T. D. 20925), G. A. 4777 (T. D. 22521), G. A. 4902 (T. D. 22936), and G. A. 5535 (T. D. 24905), cited. (T. D. 26995— G. A. 6263; January 15, 1906.) Appealed. (T. D. 27082.) Decision of the Board of United States General Appraisers; Abstract 9901 (T. D. 27087), on synthetic camphor, appealed from. (T. D. 27102; February 12, 1906.) Synthetic camphor of a quality that responds to some of the tests of refined camphor, but yet is not entirely fit for the uses of refined, is not dutiable, either as refined camphor, under paragraph 12, tariff act of 1897, or as a chemical compound, under paragraph 3, but is free of duty, under paragraph 515, as " camphor, crude." It is not necessary that refined camphor, which is used slightly as a medicine, but chiefly in the arts, should possess the qualities of camphor for medicinal purposes. It may be considered refined if it is in condition for use in the arts, without further purification. United States v. Schering. United States circuit court, southern district of New Tork ; November 23, 1907 ; suits 4182 and 4186. Appeal by Government from decision of Board of United States General Appraisers, Abstract 9901 (T. D. 27087) and G. A. 6263 (T. D. 26995). Board affirmed. (T. D. 28576; December 4, 1907.) Camping' knives. Knives known as camping knives, provided with a cutting blade, a fork, and a spoon, all of which are hinged so as to fold into or alongside of the handle, and so constructed that they can be separated into three parts and the parts separately used, too large to be carried in the pocket and usually carried in baskets, are not pocketknives, but are dutiable under the provisions of paragraph 155, act of 1897. Knives similarly con- structed, but having only a cutting blade and a fork, of the size and DIGEST OP CUSTOMS DECISIONS, 1904-1907. 85 Camping knives — Continued. character of a pocketknlfe and capable of being carried in the pocket are dutiable as pocketknives at the appropriate rates according to value under the provisions of paragraph 155. (T. D. 25335 — G. A. 5693; May 31, 1904.) Canada, transportation and exportation to. ( See Transportation and exporta- tion.) Canadian duty. (See Duty.) Canal Zone. Status of merchandise coming into the United States from the Canal Zone, Isthmus of Panama. Act of March 2, 1905. (T. D. 26163 ; circular No. 34; March 15, 1905.) Canary seed. Canary seed, which is botanically a grass seed, but is used principally as a bird food, and which is not known commercially as grass seed, Is not free of duty under the provision in paragraph 656, act of 1897, for " grass seeds * * * not specially provided for," but is dutiable under para- graph 254 of said act, covering " seeds of all kinds not specially enu- merated." Nordllnger v. United States. McElroy v. United States. United States circuit court of appeals, second circuit; New York, Jan- uary 6, 1904; suits 2926 and 2875. Appeal by importers from United States circuit court, southern district of New York. Decision of lower court affirmed. (T. D. 24976; February 2, 1904.) Canned blueberries. (See Blueberries, canned.) Canoes, birch-bark. (See Birch-bark canoes.') Capers, pickled. Capers preserved in vinegar, whether imported, in bottles or casks, are dutiable under the provision in paragraph 241, act of 1897, for " all vegetables, prepared or preserved, including pickles and sauces of all kinds," and are not free as a crude inedible drug under paragraph 548. (T. D. 26849— G. A. 6201; November 8, 1905.) Capsicum or red peppers. The dried pods or fruit of the red pepper, a plant of the genus Capsicum, are dutiable under the provision for " capsicum or red pepper, or cayenne pepper," in paragraph 287, act of 1897, and not as vegetables in their natural state under paragraph 257. (T. D. 26957 — G. A. 6248; December 30, 1905.) Carbon. Disks — Articles composed wholly or in chief value of carbon not specially provided for in the act of 1897 are dutiable at the rate of 35 per cent under para- graph 97. Dinglestedt v. United States (91 Fed. Kep., 112) and United States V. Downing et al. (129 id., 90; T. D. 25090) cited and distin- guished. (T. D. 25765— G. A. 5846; November 14, 1904.) Entry of judgment in favor of Swedish- American Telephone Company, suit 27533, involving the classification of carbon disks. (T. D. 28485; November 6, 1907.) 86 DIGEST OP CUSTOMS DECISIONS, 1904-190'?. Carbon — Continued. Disks — Continued. Thin disks of carbon used in the construction of electrical instruments are dutiable as unenumerated manufactured articles under section 6, tariff act of 1897, and not as articles of carbon, not decorated, under paragraph 97 of said act. — Swedish-American Telephone Company v. United States (to be published) and United States v. Downing (201 U. S., 354; T. D. 27281) cited ; Gf. A. 5846 (T. D. 25765) reversed. (T. D. 28510— G. A. 6679; November 16, 1907.) For batteries — Cylinders of carbon five-sixteenths of an inch in diameter and 2J inches long, intended for use as the negative element in pocket batteries of the dry cell type, are dutiable at the rate of 35 per cent ad valorem as arti- cles composed of carbon under paragraph 97, act of 1897, and not at the rate of 90 cents per hundred provided by paragraph 98 for carbons for electric lighting. (T. D. 26632— G. A. 6122; July 28, 1905.) Battery carbon and carbon for electric batteries, not suitable for use as carbons for electric lighting and severally less than 5 inches in length, are, by similitude to carbon not decorated, dutiable at 35 per cent ad valorem under paragraph 97 of the present tariff act. United States v. Downing (T. D. 27281) and G. A. 6122 (T. D. 26632) cited. (T. D. 27342— G. A. 6363; May' 11, 1906.) For electric lighting — Carbons for electric lighting, finished or unfinished, of a minimum length of 5 Inches, are dutiable at the rate of 90 cents per hundred under para- graph 98, act of 1897. (T. D. 27342— G. A. 6363; May 11, 1906.) Ground — Gas retort carbon — Ground gas retort carbon is dutiable as a nonenumerated manufactured article under the provisions of section 6, tariff act of 1897. (T. D. 28252— G. A. 6623; June 14, 1907.) Powdered — Powdered carbon is dutiable under the provision in paragraph 97, act of 1897, for " articles " composed of carbon not decorated. G. A. 5846 (T. D. 25765) followed. (T. D. 26837— G. A. 6195; November 3, 1905.) Sticks — Certain sticks of carbon, intended and adapted to be used in electric lighting, but requiring to be cut into shorter lengths and to have the ends shaped before they are suited for such use, are dutiable under the provision in paragraph 97, act of 1897, for " articles and wares composed wholly or in chief value of * * *- carbon, not specially provided for, * * * if not decorated," and not under paragraph 98 of said act as "carbons for electric lighting." United States v. Downing. United States circuit court of appeals, second circuit ; New York, Febru- * ary 26, 1904 ; suit 3263. Appeal by the United States from United States circuit court, southern district of New York. Decision of lower court affirmed. (T. D. 25090; March 3, 1904.) Sticks of carbon which, in order to be used in electric lighting, must have their ends finished, and some of which must also be cut in two, are dutiable by similitude under paragraph 98, act of 1897, as "carbons for electric lighting." Paragraph 97, act of 1897, relates to "articles and wares composed * * * of earthy or mineral substances, or car- DIGEST OF CUSTOMS DECISIONS, 1904-1907. 87 Carbon — Continued. Sticks — Continued. bon," one rate of duty being provided " if not decorated in any manner," and a different rate " if decorated." Held that tliis paragraph is limited to articles which are susceptible of decoration, and therefore does not include unfinished carbons for electric lighting. United States v. Down- ing. United States Supreme Court; April 2, 1906; No. 104 (suil; 3263). On writ of certiorari to the circuit court of appeals, second circuit (129 Fed. Rep., 90; T. D. 25090). Lower courts reversed. (T. D. 27281; April 11, 1906.) Round carbon sticks one-half to five-eighths inch in diameter and 12 to 28 inches long, requiring cutting to length and pointing before becoming adapted for use as carbons for electric lighting, are dutiable at the rate of 90 cents per hundred under paragraph 98, act of 1897. G. A. 5020 (T. D. 23353), affirmed by United States Supreme Court (T. D. 27281), followed. (T. D. 22304— G. A. 6348; April 23, 1906). Carbonado or miners' diamonds. Carbonado or miners' diamonds, when split or broken, dutiable at 10 per cent ad valorem under paragraph 435, tariff act of 1897. (T. D. 27899; February 6, 1907.) Carbonate of baryta. (See Baryta.) Card-cloth, foundations. (See Flax fabrics.) Carding machine with card clothing — Entirety. (See Entirety.) Cards. For cars containing dutiable merchandise — The card prescribed by Department circular No. 100 of November 18, 1904, is in lieu of cards required by circular No. 3 of January 7, 1902. (T. D. 25817; December 6, 1904.) Lithographed show. (See Show cards.) Carmelite ware. Carmelite ware, a brown earthenware, composed of a superior quality of finely ground clay and coated with a transparent vitrified glaze, is not common brown earthenware within the meaning and intent of paragraph 94, act of 1897, but is dutiable at 55 per cent ad valorem under paragraph 96. (T. D. 25354— G. A. 5696; June 1, 1904.) Carmelite ware held not to be dutiable as common brown earthenware under paragraph 94, act of 1897. In re Wool worth, G. A. 5696 (T. D. 25354), followed. (T. D. 27327— G. A. 6359; April 30, 1906.) Carpets, cork. (See Cork carpets.) Carriers' lien for duties. (See Liens.) Carriers' special manifest. Carriers are required to furnish at their own expense the special manifest prescribed by Department regulations (T. D. 28355). (T. D. 28464; October 29, 1907.) Cartage charges under pure-food law. (See Pure-food law.) Carved woodwork for chapel interior. (See Works of art.) 88 DIGEST OF CUSTOMS DECISIONS, 1904-1901. Casein. The substance known as casein industrielle, produced by drying the ma- terial left after drawing off the whey from sour skimmed milk, Held free of duty as "lactarene" under paragraph 594, act of 1897. B. P. Ducas Company v. United States. United States circuit court, southern district of New York ; January 18, 1906 ; suit 4003. Appeal by importer from decision of Board of General Appraisers, Abstract 5993 (T. D. 26289). Board reversed. (T. D. 27031; January 19, 1906.) Acquiesced in. (T. D. 27080.) Following the decision of the United States circuit court In M;erchai^ts' Despatch Transportation Company v. United States (121 Fed. Rep., 448) and the decision In the case of B. P. Ducas Company v. United States (143 Fed. Kep., 362; T. D. 27031), the commodity known as casein is held to be free of duty. (T. D. 27645— G. A. 6453; October 5, 1906.) Appealed. (T. D. 27658.) Casein dutiable at the rate of 20 per cent ad valorem under section 6, act of 1897. Department's acquiescence (T. D. 27080) limited to case of B. P. Ducas V. United States (T. D. 27031), referred to therein. (T. D. 27104; February 12, 1904.) Casein is free of duty as " lactarene " under paragraph 594, tariff act of 1897. United States v. Brownell. United States circuit court, southern district of New York; November 23, 1907; suit 4586. Appeal by United States from decision of Board of United States General Ap- praisers, G. A. 6453 (T. D. 27645). Board affirmed. (T. D. 28577; December 4, 1907.) Casks — Kegs. Meaning of " cask " and " keg " in paragraph 264, act of July 24, 1897, discussed. (T. D. 27707; November 14, 1906.) Cassava cakes. Certain thin, friable cakes made from the meal or pulp of the cassava plant, which is the crudest form in which cassava is susceptible of Im- portation, held to be " cassava " within the meaning of paragraph 677, act of 1897, and exempt from duty thereunder rather than assessable at 20 per cent ad valorem as nonenumerated manufactured articles under section 6 of the act. (T. D, 25443— G. A. 5737; June 30, 1904.) Cassia, oil of. (See Oil of cassia.) Castings, finished. Machinery parts — The provision for iron " castings " in paragraph 148, tariff act of 1897, does not include articles which have been advanced in condition by work bestowed on them after they were cast; and cast-iron machin- ery parts which, after being cast have had holes drilled in them and have been chiseled to fit them for their intended use, are not included within said provision, but are dutiable under paragraph 193 as manufac- tures of metal. Bromley v. United States. United States circuit court, eastern district of Pennsylvania; February 28, 1907; No. 37; suit 1773. Appeal by importer from decision of Board of United States General Appraisers, Abstract 8503 (T. D. 26790). Board affirmed. Note. — ^An appeal from the decision herein has been taken to the circuit court of appeals, third district. .(T. D. 28051; April 3, 1907.) DIGEST or CUSTOMS DECISIONS; IdOir-lW. 89 Castings, finished — Continued. Itachinery parts — Continued. Iron castings fitted as parts of macliines, by drilling, cutting, and other macliine processes subsequent to the casting, are not dutiable under paragraph 148, tariff act of 1897, as "castings of iron," but under par- agraph 193 as "articles * * * of Iron * * * partly * * * manufactured." By this careful work their character as mere castings has been merged Into the higher mechanical plane of a manufactured article. Bromley v. United States. United States circuit court of ap- peals, third circuit; November 11, 1907; No. 9; suit 1773. Appeal by importer from circuit court of the United States for eastern district of Pennsylvania (154 Fed. Rep., 399; T. D. 28051), affirming decision of the Board, Abstract 8503 (T. D. 26790). Decision In favor of Govern- ment. T. D. 28520; November 20, 1907.) Cast-iron machinery parts, which have been drilled, bored, planed, fitted, and finished, are not dutiable as " castings " under paragraph 148, tariff act of 1897, but as manufactures of metal under paragraph 193. Lehigh Manufacturing Company v. United States. United States circuit court, eastern district of Pennsylvania ; February 28, 1907 ; No. 50 ; suit 1772. Appeal by importer from decision of Board of United States General Appraisers, Abstract 7033 (T. D. 26516). Board affirmed. Note.— No appeal was taken in this case. (T. D, 28055; April 3, 1907.) Cast-iron grinding disks. (See Grinding disks.) Casts of sculpture. (See Sculpture, casts of.) Casts of sculpture, etc., for churches. (See Statuary, church.) Catgut, unmanufactured. Tennis gut free of duty as catgut, unmanufactured. (See Tennis gut.) (T. D. 25940— G. A. 5887; January 6, 1905.) Catheters and bougies. Certain catheters and bougies, composed of silk and cotton cones, upon which is applied a varnish made of linseed oil and copal, held to be properly dutiable according to the component material of chief value, which in these cases is found to be silk or cotton. (T. D. 26609 — G. A. 6112; July 21, 1905.) In construing the provision in section 7, tariff act of 1897, that, in deter- mining the component material of chief value in imported merchandise, the. basis shall be the ascertained value of such material in its condition as found In the article. Held (1) that this refers to the material as found when originally put into the article, and not the state to which it may be brought by the labor afterwards bestowed upon It, and (2) that articles (catheters, etc.) composed of a cotton core covered with varnish, the value of the cotton being greater than that of the varnish, should be considered as composed In chief value of cotton, regardless of the amount of labor applied to any of the various materials during the process of manufacture. United States v. Johnson. United States circuit court of appeals, second circuit; March 5, 1907; No. 164; suit 4077. Appeal by Government from the circuit court of the United States for southern dis- trict of New York (146 Fed. Kep., 148; T. D. 27185). Decision In favor . of Government. (T. D. 28007; March 13, 1907.) 90 DIGEST OF CUSTOMS DECISIONS, 1904-1901. Catheters and bougies — Continued. Catheters composed of a silk or cotton core, to which is applied a varnish made of linseed oil and copal, spread upon the cores by frequent coatings and worked down to a smooth surface and flexible condition, are properly dutiable according to the component material of chief value, which in these cases is ascertained to be silk or cotton according as the one or the other constitutes the core. (T. D. 28649— G. A. 6698 ; December 21, 1907.) Cats, free entry of. (See Animals for breeding purposes.) Cattle. Domestic products — American cattle free of duty under paragraph 483, tariff act of 1897, not- withstanding advance in value growth. (T. D. 2S462; October 25, 1907.) Feed — Oat hulls. (See Peed, cattle.) Free entry of. (See Animals for breeding purposes.) Importation of Bramah or sacred cattle from India. ( T. D. 27014 ; Janu- ary 22, 1906; circular No. 8.) Imported — Quarantine of — Importation of cattle from Great Britain and the Netherlands subject to tuberculin test and quarantine. (T. D. 25100; March 14, 1904.) Neat — Hides, importation of — Modifying previous instructions. (T. D. 24953; circular No. 10; January 27, 1904.) Cattle-hair goods. So-called cattle-hair goods, composed of a cotton warp and a filling of calf hair and wool, are dutiable under paragraph 366, tariff act of 1897, as a manufacture of wool. Even if they contained no wool they would still be so dutiable by similitude. — Arthur v. Fox (108 U. S., 125) and Herr- man v. Arthur (127 U. S., 363) followed. (T. D. 28592— G. A. 6686; December 4, 1907.) Cauliflower in brine. The use of brine to effect the temporary preservation of vegetable sub- stances to be used as raw materials for manufacture, which are other- wise in a crude state, is not a "preservation " or " preparation " in the tariff sense. Cauliflower imported in brine, which is intended to be used in the manufacture of pickles after freshening with water, and which, except for the immersion in the brine, incidental trimming or cutting, and accidental breaking of the heads in some instances, is substantially in the condition of the fresh vegetable after it has been cut from the stalk, is dutiable as a vegetable " in its natural state," under paragraph 257, tariff act of 1897, and not as a vegetable " prepared or preserved," under paragraph 241. (T. D. 28174— G. A. 6593; May 21, 1907.) Ap- pealed June 13, 1907. (T. D. 28239.) Caviar. (See Fish roe.) Cedar piling. (See Logs.) DIGEST OF CUSTOMS DECISIONS, 1904-1907. 91 Celluloid. Articles of — Weight — Celluloid articles which are subject to classification u&der paragraph 17, act of 1897, according to weight, should be assessed for duty at the ap- propriate rates based on the net weight of the articles, exclusive of the paper box coverings in which they are contained, and not upon the gross weight inclusive of said coverings. (T. D. 25823 — G. A. 5863 ; December 5, 1904.) The proper contruction of paragraph 17, act of 1897, requires that duty should be assessed upon the gross weight of all articles in the construc- tion of which celluloid is the component material of chief value. (T. D. 27347— G. A. 6368; May 15, 1906.) Advertising signs — Advertising signs composed of metal, cardboard, and celluloid, in which celluloid Is the component material of chief value, are dutiable at the rate of 65 cents per pound and 25 per cent ad valorem under paragraph 17, act of 1897, and not at 45 per cent ad valorem under paragraph 193 as manufactures of metal, nor at 25 per cent ad valorem under paragraph 403 of that act as printed matter. Forbes Lithograph Company v. Worthington (132 U. S., 655) followed. (T. D. 26838—6. A. 6196; November 6, 1905.) Toy boats — The provision in paragraph 418, act of 1897, for " toys * * * not spe- cially provided for," is more specific than that in paragraph 17 of said act for " articles of which collodion or any compound of pyroxylin is the component material of chief value ; " and toy boats composed of celluloid are dutiable under the former. (T. D. 25379— G. A. 5706; June 13, 1904.) Appealed (T. D. 25455; July 12, 1904.) Held that the special enumeration of " toys * * * not specially provided for " in paragraph 418, act of 1897, controls over the general provision in paragraph 17 for " articles of which * * * any compound of pyroxylin is the component material of chief value," and that toy boats of celluloid, a compound of pyroxylin, are dutiable under the former and not the latter provision. United States v. Schwarz. United States circuit court, eastern district of Pennsylvania ; Philadelphia, August 7, 1905 ; No. 53 ; suit 1647. Appeal by United States from decision of Board of General Appraisers, G. A. 5706 (T. D. 25379). Board affirmed. (T. D. 26657; August 16, 1905.) Held that the special enumeration of " toys * * * not specially provided for " in paragraph 418, act of 1897, controls over the general provision in paragraph 17 for " articles of which * * * any compound of pyroxylin is the component material of chief value," and that toy boats of celluloid, a compound of pyroxylin, are dutiable upder the former and not the latter provision. Thomas v. Schwarz. United States court of appeals, third circuit; January 15, 1906; No. 39; suit 1647. Appeal by United States from decision of circuit court, eastern district of Pennsylvania (T. D. 26657). Lower c6urt affirmed. (T. D. 27065; January 26, 1906.) Toys- Articles composed of celluloid or pyroxylin, designed solely for the amuse- ment of children in play, Held to be toys, and, as such, dutiable at the rate of 35 per cent ad valorem under paragraph 418, act of 1897, and not at the rate of 65 cents per pound and 25 per cent ad valorem under para- 92 DIGEST OF CITSTOMS DECISIONS, 1904-1901 Celluloid — Continued. Toys — Continued.. graph 17 of said act. United States v. Seliwarz (T. D. 27065), affirming 6. A. 5706 (T. D. 25379), cited. (T. D. 27205— G. A. 6310; Marcli 8, 1906.) Acquiesced in. (T. D. 27144.) Cement, Brazilian. (See Brazil paste.) Certificates. Clearance — Articles exported free of internal-revenue tax — Ports of direct exportation and of transshipment distinguished and proper forms of certiflcates of exportation, etc., indicated. (T. D. 28118; April 25, 1907.) Consular — Depreciated currency. (See Currency of invoice — Standard and depreciated.) Exportation — Certificates of exportation issued for horses should contain parHcular de- scription of animals. (T. D. 28550; November 26, ]9()7.) Importation. (See Drawback, certificates of importation.) Landing. (See Drawback.) Origin. — Products of Philippine Islands. (See Philippine Islands.) Origin — Sugar. (See Sugar.) Certificates of value issued by chambers of commerce. Certiflcates of value issued by Austrian chambers of commerce and industry will be accepted as in the case of German chambers of commerce. (T. D. 28400; August 30, 1907.) Certificates of value issued by the French and by certain British chambers of commerce will be accepted as in the case of German chambers of com- merce. (T.D. 28369; August 5, 1907.) Certiflcates of value issued by Hungarian chambers of commerce and in- dustry will be accepted as in the case of German chambers of commerce. (T. D. 28420; September 20, 1907.) Certiflcates of value issued by Italian chambers of commerce will be ac- cepted as in the case of German chambers of commerce. (T. D. 284G1 ; October 25, 1907.) Certificates of value Issued by Swiss chambers of commerce at Zurich, Basle, Geneva, and Berne ; chamber of watchmakers at La Chaux-de-Fonds, and the commercial directory of St. Gall to be accepted as in the case of German chambers of commerce. (T. D. 28590; December 7, 1907.) Chains, old iron. Old, worn-out iron chains, fit only for remanufacture, are dutiable as scrap iron under the provisions of paragraph 122, act of 1897. The claim that said paragraph covers only waste or refuse of new iron; and that waste - or refuse of old iron is free as junk, held unwarranted either in law or in fact. Schlesinger v. Beard (120 V. S., 264), Dwlght v. Merritt (140 V. S., 213), In re Solomon (47 Fed. Rep., 711), Train v. United States (113 Fed. Rep., 1020), Carberry v. United States (116 Fed. Rep., 773), Robertson v. Edelhoff (132 U. S., 614), and Ingersoll v. Magone (53 Fed. Rep., 1008) Cited and followed. (T. D. 26917— G. A. 6231; Decembers, 1905.) DIGEST OF CUSTOMS DECISIONS, 1904-190'7. 93 Chains, old iron. — Continued. Old, worn-out iron. chains, fit only for remanufacture, are subject to classi- fication under paragraph 122, tariff act of 1897, as " scrap iron " rather than under jsaragraph 588 as " junk, old." Sheldon v. United States. United States circuit court, southern district of New York ; January 18, 1907 ; suit 4162. On appeal by importers for review of decision of Board of United States General Appraisers (G. A. 6231— T. D. 26917). Board aflirmed. (T. D. 27852; January 23, 1907.) The provision in paragraph 122, tariff act of 1897, for " scrap iron," which is there defined as " waste or refuse iron * * * fit only to be re- manufactured," is not limited to iron pieces or scraps thrown off or dis- carded in the course of manufacture, but includes completed articles which have been in use and become worn out, such as old iron chains In small pieces, fit only for remanufacture. The provision in paragraph 588, tariff act of 1897, for " junk, old," covers an infinite variety of things, of which one kind is scrap iron. Held that this provision is therefore less specific than that in paragraph 122 for " scrap Iron." Sheldon v. United States. United States circuit court of appeals, second circuit ; December 4, 1907 ; No. 52 ; suit 4162. Appeal by importer from circuit court of United States for southern district of New York (152 Fed. Rep., 318; T. D. 27852), aflirming Board's decision (G. A. 6231; T. D. 26917). Court affirmed. (T. D. 28602; December 11, 1907.) Chains, rope. (See Rope chains.) Chains, watch, steel. (See Watch chains, steel.) Chalk, French. (See Talc.) Chalk, precipitated. Precipitated chalk, imported in the condition In which it is taken from the mines, except that It has been once bolted, and which is not manu- factured, being Intended for use in making tooth powder, is dutiable at 25 per cent ad valorem under the provision for " manufactures of chalk " In paragraph 13, act of 1897. Lyon v. United States (121 Fed. Kep., 204) followed. (T. D. 24985— G. A. 5570; February S, 1904.) Chamotte plates. Chamotte plates, plain white slabs used in ovens to prevent articles of china or crockery ware from adhering to one another while being fired, are dutiable at the rate of 55 per cent ad valorem under paragraph 96, act of 1897, and not at the rates provided by paragraph 87, 89, 94, or 97. (T. D. 25675— G. A. 5813; October 11, 1904.) Champagne. French reciprocity agreement. (See Reciprocity with France, champagne.) In bottles — Standard of measurement — The provision in paragraph 295, act of 1897, for champagne in bottles con- taining more than " one pint," refers to the American pint ; and cham- pagne in so-called Imperial pint bottles, which hold more than an Ameri- can pint, Is included in said provision accordingly. (T. D. 25535 — G. A. 5773; August 16, 1904.) Chandelier pendants of glass. (See Glass pendants.) 94 DIGEST OF CUSTOMS DECISIONS, lOCH-lQOT. Charcoal. Wood charcoal produced by a burning process by which every characteristic of wood Is eliminated is not a manufacture of wood, but a nonenumerated manufactured article, dutiable at 20 per cent ad valorem under the pro- visions of section 6, act of 1897. (T. D. 27610— G. A. 6440; September 15, 1906.) Wood charcoal dutiable at 35 per cent ad valorem as a manufacture of wood under paragraph 208, act of 1897. (T. D. 27375 ; May 28, 1906.) Charcoal crayons or fusains. (See Fusains.) Charges, drayage. Drayage charges on unclaimed goods sent into general order warehouse, class 3, to be paid, primarily, by the Government, when goods are con- veyed under contracts between the Government and the cartmen. (T. D. 28306; July 2, 1907.) Charges for supervising marking of goods. No charge for supervision of the marking of imported goods in customs custody, under section 8, act of 1897. (T. D. 26017; February 1, 1905.) Charms of brass in form of miniature albums. Charms, made of brass in part enameled, in the form of miniature albums containing photographs and fitted with a ring whereby the article may be suspended from a watch chain, HeU to be commonly known as jewelry and dutiable at 60 per cent ad valorem under paragraph 434, act of 1897. (T. D. 25531— G. A. 5769; August 10, 1904.) Chemical. Compounds — Gaduol dutiable under paragraph 3, act of 1897, as a chemical compound. (See Gaduol.) Glassware. (See Glassware, chemical.) Salts — Barium dioxide dutiable as, under paragraph 3. (See Barium dioxide.) Salts, chrome alum. (See Chrome alum.) Cherries. In alcohol — Held that certain cherries unfit for human consumption, imported for use in the manufacture of cherry juice, contained in casks, in a surrounding fluid composed in part of alcohol added to prevent fermentation and decay, are dutiable under the provision in pragraph 263, act of 1897, for " fruits preserved in * * * spirits " and not under paragraph 299 of said act as " cherry juice," either directly or by similitude. Voight v. Mihalovitch (125 Fed. Rep., 78). United States circuit court, southern district of Ohio, western division; Cincinnati, December 19, 1899; No. 5227 (suit 1409). Appeal by surveyor of customs at the port of Cincin- nati from decision of Board of General Appraisers, G. A. 4296 (T. D. 20212). Board affirmed. (T. D. 25092; March 3, 1904.) Note.— The United States acquiesced in this decision. ^ DIGEST OF CUSTOMS DECISIONS, 1904-1907. 95 Cherries — Continued. In lirine — Cherries from which the stems, pits, and other matter have been removed to improve their condition for use as a confection and which are Imported in a solution of salt and water wherein the salt amounts to about four one-hundredths of 1 per cent, are dutiable as " fruits preserved * * » in their own juices under paragraph 263, act of 1897. Causse Manufac- turing Company v. United States. United States circuit court, southern district of New York ; January 1, 1906 ; suit 3913. Appealed by Importer from decision of Board of General Appraisers, G. A. 5917 (T. D. 26029). Board affirmed. (T. D. 26971; January 6, 1906.) In marasachino — Certain cherries in maraschino, assessed for duty under paragraph 218, act of 1897, as " fruits preserved In * * * sirup," were found not to be preserved In sirup but in spirits, and were held to be dutiable as un- enumerated manufactured articles under section 3. Reiss v. United States (2 cases). United States circuit court, southern district of New York ; November 15, 1904 ; suits 2373 and 2549. Appeal by importers from decisions of Board of General Appraisers dated February 13, 28, and 29 and December 9 and 10, 1896. Decisions of Board affirmed with modifi- cation. (T. D. 25789; November 17, 1904.) Certain cherries in maraschino, assessed for duty under paragraph 218, act of 1894, as " fruits preserved in * * * sirup," found not to be preserved in sirup but in spirits, and held dutiable as unenumerated manufactured articles under section 3. United States v. Reiss. United States circuit court of appeals, second circuit ; February 1, 1906 ; No. 94 ; suits 2373 and 2549. Appeal by United States from decision of circuit court (135 Fed. Rep., 248; T. D. 25789), reversing several unpublished decisions of the Board of General Appraisers dated February 13, 28, and 29 and December 9 and 10, 1896. Lower court affirmed. (T. D. 27119; February 7, 1906.) Acquiesced in. (T. D. 27212.) Paragraph 218, act of 1894, providing for " fruits preserved in sugar, sirup, or molasses, not specially provided for," and omitting to provide for fruits in spirits, relegated the latter merchandise to the category of an unenumerated manufactured article, dutiable at 20 per cent ad valorem under section 3 of said act. (T. D. 27276— G. A. 6334; April 4, 1906.) Cherries contained in a solution of sugar and water flavored with the pits of maraschino cherries are dutiable under paragraph 263, act of 1897, as fruit preserved in " sugar." Paragraph 303, act of 1890, corresponded with paragraph 218, act of 1894, with the exception that the words " or spirits " were added to the provisions for " comfits, sweetmeats, and fruits preserved in sirup or molasses." While paragraph 263 of the present act of 1897 omits the word " sirup," It retains the word " sugar." Held accordingly that the word " sugar " has the same signification as the word " sirup," which consists of sugar in solution. Where the amount of alcohol contained in the maraschino is less than 1 per cent the goods are simply regarded as cherries preserved in sugar ; but where there is a substantial amount of alcohol contained in the solution, the merchan- dise would be more properly classified as fruits preserved in spirits under the saine paragraph. (T. D. 27690— G. A. 6473 ; October 31, 1906. ) Cherries in maraschino, containing a substantial quantity of brandy or other spirits are properly dutiable at 1 cent per pound and 35 per cent ad valorem under the provisions of paragraph 263, act of 1897, for fruits preserved in spirits. (T. D. 27585— G. A. 6430; August 30, 1906.) 96 DIGEST OF CUSTOMS DECISIONS, 1904-1901. Cherries — Continued. In their own juice — Cherries in casks in water containing four-tenths of 1 per cent or less of salt, the pits having been removed from the cherries and the fruit ex- posed to sulphur fumes for the purpose of bleaching and preserving it, are not " in brine " within the meaning of paragraph 559, act of 1897, exempting " fruits in brine," but are dutiable as " fruits preserved in their own juices," under paragraph 263. (T. D. 26029— G. A. 5917; February 2, 1905.) frepared — Cherries which have been pitted, washed, and exposed to sulphur fumes, and packed in casks containing a very weak saline solution to preserve the fruit in transit, are not fi'ults preserved in their own juices within the meaning of paragraph 263, act of 1897, but are dutiable as " edible fruits prepared in any manner" under paragraph 262. Causse Manufacturing Company v. United States. (T. D. 27751; December 12, 1906.) Acqui- esced in. (T. D. 27923; February 13, 1907.) Cherry culls, sawed. Unless so specified in the tariff, the use of an article does not dominate its classification. Sawed cherry lumber of the grade known as culls Held to be cabinet wood, and therefore dutiable at the rate of 15 per cent ad valorem under paragraph 198, act of 1897 ; not at the rate of $2 per 1,000 feet under paragraph 195 of that act. G. A. 3876 (T. D. 18074) noted. (T. D. 26088— G. A. 5941; February 21, 1905.) Cherry juice. Marasque water, produced by crushing cherries and distilling their juice, water being added, is not dutiable as cherry juice under paragraph 299. (T. D. 2.5871; December 16, 1904.) (See Marasque water.) Chestnuts in sirup. (See Marrons.) Chicago, port of, defined. (See Ports, Chicago.) Chicks, stuffed. (See Stuffed chicks.) Chiffon bands, silk. (See Silk.) Chiffons, silk. (See Silk chiffons.) Children's. Books. (See Books.) Rings. (See Rings.) Workhoxes. (See Toys.) Chile, wines and all rectified alcohol therefrom subject to countervailing duty. (T. D. 25344; circular No. 55; June 2, 1904.) China clay — Tare. Seventy-two pounds to be allowed as tare upon importations of china clay in half -ton casks. (T. D. 27698; November 10, 1906.) The tare allowable for the weight of casks containing china clay weighing one-half ton, exported from Great Britain, Held to be an average of 72 pounds per cask in the absence of evidence satisfactorily showing the actual tare of the particular importation. — Customs Regulations of 1899, article 1657-8; T. D, 27698. (T. D. 28349— G. A. 6650, July 22, 1907.) DIGEST OF CUSTOMS DECISIONS, 1904-190'?. 97 China figures on dolls. (See Figures, china.) China, mail importations from. (See Mail importations.) Chinaware. Brown — Appeal directed from decision of the Board of United States General Ap- praisers (Abstract 6309 — T. D. 26338), holding certain brown chinaware not to have been stained or decorated within the meaning of the tariff. (T. D. 26382; May 23, 1905.) Decorated — Poi'celain plates decorated by an American artist residing temporarily abroad are dutiable as decorated chinaware under paragraph 95. (See Decorated plates.) (T. D. 25586— G. A. 5774; August 16, 1904.) Chinaware having a brown color or stain on the sloping underside, fomid to be commercially known as decorated china and held dutiable as such under paragraph 95, tariff act of 1897. United States v. Thurnauer. United States circuit court, southern district of New York; January 18, 1907; suit 4016. Appeal by United States from decision of Board of United States General Appraisers, Abstract 6309 (T. D. 26338). De- cision of Board reversed. (T. D. 27857; January 23, 1907.) Chinese. Bacon — Certain prepared hog's flesh, consisting of strips of meat cut from the sides or belly of the hog, dried, salted, or treated with bean sauce, but not smoked, Seld to be dutiable as bacon under paragraph 273, act of 1897, and not as prepared or preserved meat not specially provided for under paragraph 275. (T. D. 26935— G. A. 6241; December 23, 1905.) Dried edible fungus. (See Fungus.) Sausages — Certain sausages from China, consisting of chunks of fat and lean pork chopped up. In a rather coarse condition, mixed with salt, sauce, and spice, and inclosed in a casing of from one-half to three-fourths of an Inch in diameter, held not to be bologna sausage within the meaning of para- graph 655 of the free list, act of 1897, but to be dutiable as prepared meat under paragraph 275. (T. D. 26965— G. A. 6250; January 5, 1906.) Vegetables. (See Vegetables, Japanese and Chinese.) Wax. (See Wax, Chinese.) Chinois. The citrus fruit known as " chinois," which seems to be a small lime, im- ported in brine is dutiable at 1 cent per pound under paragraph 266, act of 1897, providing for " oranges, lemons, limes," etc., and is not free of duty as " fruits in brine, not specially provided for," under paragraph 559 of said act. (T. D. 24918; G. A. 5548; January 19, 1904.) Chip braid. (See Braid, straw and chip.) Chip ornaments. (See Ornaments, chip.) 46341—08 7 98 DIGEST or CUSTOMS DECISIONS, igOi-lGOl. Chloral hydrate. Chloral hydrate is dutiable under the provision in paragraph 67, act of 1897, for " medicinal preparations containing alcohol, or in the prepara- tion of which alcohol is used, not specially provided for." Note In re Bowman, G. A. 5502 (T. D. 24823). (T. D. 24970— G. A. 5567; February 1, 1904.) Chlorophyll. Chlorophyll, a green coloring matter produced from fresh vegetation and used for staining food stuffs and essential oils, Held not a color within the meaning of the language of paragraph 58, tariff act of 1897, but sub- ject to duty at the rate of 20 per cent ad valorem as a nonenumerated manufactured article under the provisions of section 6 of said act. — G. A. 6272 (T. D. 27054) cited. (T. D. 28018— G. A. 6560; March 13, 1907.) Chocolate, appraisement — Coverings. (See Appraisement.) Chocolate, sweetened. Small wafers and other shapes of sweetened chocolate, wrapped in papers of various colors, and evidently intended to be sold as a confection, are dutiable under paragraph 281, act of 1897, providing for " chocolate and cocoa, prepared or manufactured," and not under the provision in para- graph 212 covering " sugar candy and all confectionery." (T. D. 272177- G. A, 6316; March 15, 1906.) Chocolate wafers. (See Biscuits and wafers.) Christmas trees, artificial. (See Toys, Christmas trees.) Christmas-tree ornaments. (See Toys and Glass.) Chrome alum — Chemical salt. Chrome alum, an article which results from the conversion of anthracene into anthraquinon, and which appears in its highly finished state in the form of crystals, this process of crystallization being equivalent to refin- ing, is not an article in a crude state, but is a chemical salt dutiable under paragraph 3, tariff act of 1897, at 25 per cent ad valorem. The fact that merchandise has been continuously given the same classification under three tariff acts should receive great weight. — Brennan v. United States (136 Fed. Rep., 743; T. D. 26317), United States v. Healey (160 U. S., 136), Merritt v. Cameron (137 V. S., 542), Kuttroff v. United States (T. D. 28003), United States v. Proctor (145 Fed. Rep., 126; T. D. 27115), G. A. 6522 (T. 0. 27849), Crucible Steel Company v. United States (132 Fed. Rep., 269; T. D. 25456), and Hills Brothers Company V. United States (143 Fed. Rep., 695; T. D. 26940) cited. (T. D. 28346— G. A. 6647; July 18, 1907.) Chrome metal, molybdenum, tungsten metal, etc. Chromium, chrome metal, molybdenum, molybdenite, and other similar substances used for hardening of steel are dutiable under the provisions of paragraph 122, act of 1897, by similitude to ferromanganese. G. A. 6173 (T. D. 26788) and the authorities therein cited, followed. (T. D. 26901— G. A. 6227 ; December 9, 1905.) DIGEST OF CUSTOMS DECISIONS, 1904-1907. 99 Chrysarobin. Ohrysarobin Is dutiable as a medicinal preparation under paragraph 68, act of 1897. (T. D. 25356—6. A. 5698; June 1, 1904.) Ohrysarobin Is not dutiable under paragraph 68, act of 1897, as a medicinal preparation, but under paragraph 20 as a drug advanced in value. Levi V. United States. United States circuit court, southern district of New Tork ; May 17, 1905 ; suit 3605. Appeal by importers from decision of Board of General Appraisers, G. A. 5698 (T. D. 25356). Board re- versed. The United States acquiesced in this decision. (T. D. 26524.) (T. D. 26396; May 18, 1905.) Ohrysarobin is dutiable at the rate of one-fourth of 1 cent per pound and 10 per cent ad valorem as a drug under paragraph 20, act of 1897, and not at 25 per ceflt ad valorem under paragraph 68 of that act as a medicinal preparation. Levi v. United States (T. D. 26396), reversing G. A. 5698 (T. D. 25356), followed. (T. D. 26591— G. A. 6102; July 17, 1905.) Church statuary. (See Statuary, church.) Cigars and cigarettes, Cuban, dutiable value of. (See Dutiable value.)" Citron, dried, classification of. Dried citron preserved in sugar was not free of duty under the tariff acts of 1883, 1890, and 1894, as "dried fruit," but dutiable as "fruits pre- served in sugar." United States v. Nordllnger (121 Fed. Rep., 690) fol- lowed. The phrase " fruits preserved in sugar " has no such definite, uni- form, and general trade meaning as would operate to exclude from its purview the article of dried citron preserved in sugar. " Fruits preserved in sugar " is a narrower term than " dried fruits." (T. D. 24965 — G. A. 5562; January 28, 1904.) Cistern, carved. (See Statuary.) Claims against the United States — Salvage. A claim for salvage services benefiting the United States, which were not rendered on request of an officer of the United States, but were inci- dental to services performed in saving property, does not arise " upon any contract, express or implied, with the Government," but is " for damages unliquidated, in cases not sounding in tort, in respect of which the party would be entitled to redress in a court of admiralty if the United States were suable." A suit founded on such claim is, therefore, within the jurisdiction of district courts of the United States, as given by the Tucker Act (24 Stat., 505) in such cases. (T. D. 27365; May 23, 1906.) Clams, ground, in tins. (See Fish.) Clapboards. Clapboards not exceeding 4 feet in length, $1.50 per thousand pieces, under paragraph 199, tariff act of 1897. All other weatherboarding, whether known as beveled siding, drop lap siding, novelty siding, etc., dutiable under paragraph 195 of the said act. (T. D. 28009; March 13, 1907.) Clarifying powders. Certain so-called clarifying powders held to be a chemical mixture and not a chemical compound, of which tannic acid is the component material of chief value, and as such dutiable at the rate of 50 cpnts per pound under the provisions of paragraph 1, act of 1897. (T. D. 25151— G. A. 5623; March 25, 1904.) 100 DIGEST OF CUSTOMS DECISIONS, 1904-1907. Clasps, slides, and snaps. Snaps, or swivel clasps, composed of brass, not plated, chiefly used in the construction of toy bracelets and necklaces, and not commonly known as jewelry, are dutiable at 45 per cent ad valorem under paragraph 193, act of 1897, and not at the rate of 60 per cent ad valorem, under paragraph 434 of that act, as parts of jewelry. Necklet clasps and slides set with Imitations of precious stones, and designed for use in the manufacture of necklaces or other articles of cheap jewelry, are dutiable at the rate of 60 per cent ad valorem, as parts of jewelry, under paragraph 434 of the present tariff act. (T. D. 27255— G. A. 6330; March 28, 1906.) Classification. Articles in part of metal — The metal portion of an article necessary to throw it within the category for the purposes of tariflE classification of an article in part of metal must be more than a mere incident or an immaterial part of the completed arti- cle, and must form a necessary and substantial part thereof. Seeberger v. Schlessinger (152 U. S., 581) followed. (T. D. 27659— G. A. 6457; Octo- ber 10, 1906.) Ascertainment of component material of chief value — Component material of chief value — Rule of ascertainment: Seld that the provision in section 7, act of 1897, that " the value of each component material shall be determined by the ascertained value of such material In its condition as found in the article," does not mean the value of the materials as they go into the hands of the manufacturer, but when in the condition that nothing remains to be done to them by the manufacturer except to put them together to make the completed product. Same — Warp- ing not part of process of weaving — Silk and cotton fabrics : Beld that warping is not a part of the process of weaving, and that in determining, under the provisions of section 7, act of 1897, the component material of chief ^•alue in fabrics having silk warp and cotton weft, the cost of warp- ing should be included wholly in the value of the silk and not distributed between the silk and the cotton. Hoeninghaus v. United States. United States circuit court, southern district of New York; May 25, 1904; suit 3362. Appeal by Importers from decision of Board of General Appraisers, G. A. 5335 (T. D. 24423). Decision of Board reversed. (TC. D. 25364; June 7, 1904.) The determination as to the component material of chief value in an im- ported article Is to be in reference to the value of the components in the country where the compound is produced. As to certain paraffin produced in Belgium, a finding was made on evidence of the value of one component in Belgium and of the other component in Germany. Held that the flnd- iug should be disregarded, such evidence not being sufficient to overcome the sworn statement of the manufacturer or shipper of the paraffin, (T. D. 27025; January 19, 1906.) The clause in section 7, act of 1897, requiring that "on articles not enumerated, manufactured of two or more materials," the duty shall be assessed at the highest rate at which the same would be chargeable if composed wholly of the component material of chief value, does not apply in a case where it is impracticable to determine the rate applicable to the chief component. (T. D. 27455— G. A. 6392; June 27, 1906.) DIGEST OF CUSTOMS DECISIONS, 1904-1907. 101 ClassificatiQu — Continued. Ascertainment of uses — Evidence — In order to bring an importation wltliin a class of merchandise specified in the tariff as used for certain purposes, the evidence should show that the article was used so generally for one of such purposes as to be under- stood, among those dealing in and using it, as falling within said class, but it is not necessary to show that it is universally used for that pur- pose. Lutz V. Robertson. United States circuit court, southern district of New York; December 11, 1885; N. S. 9577. Appeal by importers against collector at port of New York for recoyery of duties. Judgment in favor of plaintlfC. (T. D. 25606; September 14, 1904.) Notb.— It does not appear that any further proceedings were taken in this case. Cases — ^Hearings in, etc. — (T.D. 27097; circular No. 18 ; February 8, 1906.) Change of rate — Instructions raising classification to higher rate to become effective thirty days after date. (T.D. 28627; December 18, 1907.) Chief use — , In order to remove an imported article from the operation of a tariff pro- vision for merchandise not " enumerated," it is not necessary to show that there is an enumeration of the article according to its chief use ; it is enough if there is an enumeration describing any minor use. Dodge V. United States. Lueders v. United States. (T. D. 25240; April 26, 1904.) Commercial designation — The designation of an article in a tariff provision by a term having a com- mercial signification is not controlling in the classification of the article where a different intent Is inferable from the context. Hahn v. United States. (T. D. 24873; January 4, 1904.) Same — ^Article not in existence at passage of tariff act — Evidence: Evi- dence as to the commercial designation of an imported article is imma- terial if such article did not exist at the time of the passage of the tariff act to which it is subject. Morrell v. United States. (T. D. 26819 ; Octo- ber 26, 1905.) Same — Enumeration by group: While an article may be bought and sold by a specific name, indicating a particular article, yet a group of such articles may be known In trade and commerce by a term which Includes them all in a special group. Lueders v. United States. (T. D. 26460; June 6, 1905.) (See Acetic acid.) Same — Eo nomme provision: An eo nomine provision in the tariff law applies to any article that falls properly under such designation, even if the articles were not introduced into commerce until after the passage of the tariff law. Plckhardt v. Merrltt (132 U. S., 257) and G. A. 5535 (T. D. 24905) cited and followed. (T. D. 27683— G. A. 6471; October 30, 1906.) Same — Evidence — ^Testimony of single witness: In an attempt by an im- porting firm to prove the commercial meaning of the term " embroid- eries," the only evidence offered was the testimony of the importers' clerk. Held that the testimony of this single interested witness, who had never bought or sold embroideries and did not deal in them, and whose only knowledge was confined to the linen trade, was incompetent to establish the scope of the term commercially. (T. D. 26597; July 17, 1905.) 102 DIGEST OF CUSTOMS DECISIONS, 1904-190'7. Classification — Continued. Commercial designation — Continued. The commercial designation of an article in a tariff act is the name by which it should be classified for duty, without regard to its scientific designation, material, or use, unless Congress has clearly manifested a contrary intention. (T. D. 28190; May 22, 1907.) Confusion — merchandise of two classes — Where part of an importation is liable to a higher and part to a lower rate of duty, but it is Impossible to distinguish one class from the other, all should be treated ' as subject to the higher liability. (T. D. 26219; March 29, 1905.) Decisions of Board or courts — Customs officers not to follow decisions of Board or courts where appeals have been taken. (T. D. 26329; circular No. 58; April 29, 1905.) Doubt — In the administration of the customs laws, the importer is entitled to the benefit of whatever doubt may exist in determining the correct classifica- tion of a commodity. This, however, is such a doubt as arises out of the evidence in the case or the application of the law, and not one which, like 'the administration of the criminal law, may arise out of the lack of evidence. Where on any proposition there is no evidence submitted there can be no such doubt as should be resolved in favor of the importer, for in that case the presumption is in favor of the correctness of the col- lector's action. Schoellkopf, Hartford & MacLagan (Limited) v. United States (71 Fed. Kep., G94) and Ropes & Co. v. United States (123 Fed. Rep., 990) distinguished; Schoellkopfs case, G. A. 5366 (T. D. 24546), and Schoellkopfs case, G. A. 5564 (T. D. 24967), modified. (T. D. 25237— G. A. 5658; April 26, 1904.) A doubtful question of fact affecting the classification of imported mer- chandise under a tariff act should be decided in favor of the Importer. United States v. Walsh. (T. D. 25869; December 16, 1904.) Doubtful question of fact — Presumption in favor of classification — Held that the classification of merchandise for the purpose of assessing duty should not be disturbed on the basis of evidence that the officer making the classification was inclined to the opinion that he had erred in finding the component material, yet, in the absence of an analysis of the goods, was not certain that he had erred. Thorpe v. United States. United States circuit court, southern district of New York; January 9, 1892 ; suit 266. Appeal by importer from decision of Board of United States General Appraisers, G. A. 248 (T. D. 10664). Board affirmed. Note. — No appeal was taken from this decision. (T. D. 28146; May 8, 1907.) Dutiable condition — The dutiable character of merchandise is determined by its form when made up into a completed article, and not as >t may appear by reason of changes made thereafter effecting a temporary condition during importa- tion in order to avoid duties imposed by law. (T. D. 25330 — G. A. 5688; May 26, 1904.) Duty of classifying officers — Medicinal preparations. (See Medicinal prep- arations.) DIGEST OF CUSTOMS DECISIONS, 1904-1907. 103 Classification — Continued. Entered value — Under section 7 of the customs administrative act tlie entered value of Im- ported merchandise when higher than the invoice value is not only the minimum value upon which ad valorem duties must be assessed, but will determine the classification of the goods rather than any lower invoice or appraised value, when the classification is dependent upon or regu- lated In any manner by value. Kimball v. Collector (10 Wall., 436) ; Eoebllng v. United States (77 Fed. Rep., 601), followed. (T. D. 25764— G. A. 5845; November 10, 1904.) Importer's tentative classification of entry — The tariff classification of imported merchandise as indicated by importers on their entries of such goods is merely tentative and does not preclude them from seeking a different classification after entry. It devolves upon the collector to assess the proper rate irrespective of the rate men- tioned in the entry. (T. D. 25461; July 8, 1904.) Noscitur a sociis — Catch-all clauses — The doctrine of noscitur a sociis does not in general apply to the so-called " catch-all " clauses of the tariff acts, which are intended to embrace articles described chiefly by their component materials without regard to denomination. (T. D. 26061— G. A. 5927; February 14, 1905.) Presumption of correctness — The classification by a collector of customs of imported merchandise for tariff purposes is presumably correct. (T. D. 28521 ; November 20, 1907.) Reviewability of findings of collectors of customs — Evidence — On review of a decision of a collector of customs as to the classification of Imported merchandise, where It does not appear that any testimony was produced before him, his findings of fact may be reversed by the Board of General Appraisers or the courts without any additional evidence. The collector, the Board, and the courts are all equally entitled to avail themselves of such information as may be derived from an inspection of the articles in connection with the facts of common knowledge and ex- perience of which judicial notice may be taken. United States v. Strauss. (T. D. 25995; January 18, 1905.) Same under three tariff acts — The fact that merchandise has been continuously given the same classifica- tion under three tariff acts should receive great weight. Brennan v. United States (136 Fed. Rep., 743; T. D. 26317), United States v. Healey (160 U. S., 136), Merritt v. Cameron (137 U. S., 542), Kuttroff v. United States (T. D. 28003), United States v. Proctor (145 Fed. Rep., 126; T. D. 27115), G. A. 6522 (T. D. 27849), Crucible Steel Company v. United States (132 Fed. Rep., 269; T. D. 25456), and Hills Brothers Company v. United States (143 Fed. Rep., 695; T. D, 26940) cited. (T. D. 28346— G. A. 6647; July 18, 1907.) Similitude clause — Resemblance — Identity — In order to be within the purview of the similitude clause in section 7, act of 1897, providing that any unenumerated article shall pay the same rate of duty which is levied on the enumerated article which it most resembles " In material, quality, texture, or to the use to which it may be applied," Identity is not required. It is enough if there be a substantial simili- tude In any of the particulars mentioned in said provision. (T. D. 26127; March 8, 1905.) 104 DIGEST OP CUSTOMS DECISIONS, 1904-1907. Classification — Continued. Similitude clause — Besemblance — Identity — Continued. Same — Free list : The similitude clause does not apply to an unenumerated article whicli is similar to an article enumerated in the free list of the tariff act of 1897 so as to entitle such unenumerated article to free entry. G. A. 5111 (T. D. 23633). (T. D. 26751— G. A. 6164 ; September 28, 1905.) Same — ^Texture: In construing section 7, act of 1897, providing that un- enumerated articles shall be dutiable at the rate provided for the enu- merated article they most resemble in "texture" and other particulars, Held that "texture" relates to structure of woven fabric and not to liquids. (T. D. 27514; July 25, 1906.) Specific designation — Qualifying words — The general rule as to classification by specific designation is not deprived of its ordinary application by the use of the qualifying words " not other- wise provided for " or " not specially provided for." (T. D. 26657 ; August 16, 1905.) Same.— (T. D. 27065; January 26, 1906.) Specific enumeration — Designation by class — Language which describes a class may, under some circumstances, be more specific than that which contains a specific designation. Notwithstanding that an article may be literally included within a designation eo nomine contained in a certain paragraph of the customs laws, it may, on account of its relations to a peculiar class, be referred to some other paragraph. Brennan v. United States (T. D. 26317; April 21, 1905). Tariff provisions — Presumption of relation to existing course of business — There is a presumption that every provision in a customs act classifying merchandise has relation to some existing course of business. Loggie v. United States (T. D. 26340; April 28, 1905). Same — Prospective effect: Tariff provisions are designed for the future as well as for the present, and cover all importations which the definitions fit. Klots V. United States (T. D. 26450; June 6, 1905). (See Silk on cops. ) Testimony to establish commercial designation — In weighing the testimony of witnesses as to trade designation It is proper to consider the extent to which the witnesses may be interested in the result of the litigation. To establish such trade designation the usage must be shown to be definite, uniform, and general, and not partial, local, or personal. Maddock v. Magone (152 U. S., 368), Woolworth r. United States (113 Fed. Eep., 1007), and Dodge v. Hedden (42 Fed. Rep., 446). (T. D. 26003— G. A. 5904; January 25, 1905.) Two or more rates of duty applicable — The provision in section 7, act of 1897, that where two or more rates of duty are applicable to imported merchandise "it shall pay duty at the highest of such rates," HelA not to apply in a case in which, as where one of two applicable rates is specific and the other ad valorem, it would be impossible to say that there would be practicable uniformity as to the relative amounts of duty assessed. Loggie v. United States (T. D. 26340; April 28, 1905). DIGEST OP CUSTOMS DECISIONS, 1904-1907. 105 Classification — Continued. Use — Unless so specified in the tariff, the use of an article does not dominate its classification. (T. D. 26088— G. A. 5941; Pbruary 21, 1905.) Where an article is denominately provided for in a provision of the tariff, without words of limitation as to its use, it is dutiable under such pro- vision, irrespective of the use to which any particular importation is to be put. United States v. Semmer (41 Fed. Rep., 324), United States v. Watton (53 Fed. Rep., 344), and Zucker v. Magone (37 Fed. Rep., 776). (T. D. 26287— G. A. 6017; April 14, 1905.) Warping not part of process of weaving — In construing section 7, customs administrative act of June 10, 1890, pro- viding that the component material of chief value in imported merchan- dise shall be determined with reference to " its condition as found in the article," HeH, in regard to woven fabrics, that such value should be estimated as of the time of the beginning of the process of weaving ; that warping, though an essential step in the production of the goods, is not part of the process of weaving ; and that therefore the cost of the warp- ing process should not be apportioned between the different materials in the goods, but should be wholly Included as part of the value of the ma- terial composing the warp threads. United States v. Hoeninghaus. United States circuit court of appeals, second circuit ; February 24, 1905 ; No. 133; suit 3362. Appeal by United States from decision of circuit court of United States for southern district of New York (131 Fed. Rep., 570; T. D. 25364) overruling a decision of the Board of General Ap- praisers, G. A. 5335 (T. D. 23423). Decision of lower court affirmed. (T. D. 26125; March 8, 1905.) Note.— The United States formally ac- quiesced in this decision. (T. D. 26165; March 15, 1906.) Clay. Blanco not dutiable as clays wrought or manufactured. (See Blanco.) Kre. (See Fire clay.) Clerical error. Additional diity — On entering certain merchandise the importers presented an entry and invoice together, the former of which stated only the value of the mer- chandise, omitting a dutiable item of packing boxes, but the latter plainly stated both items. The merchandise was appraised at the higher value, as stated in the invoice. Held that, in the absence of circumstances in- dicating an intention to evade the law, this was a case " arising from a manifest clerical error," which exempted the merchandise from the addi- tional duty accruing where the appraised value exceeds the entered value, " except in cases arising from a manifest clerical error," as pro- vided in section 7, customs administrative act of June 10, 1890, as amended by section 32, act of 1897. Uawder v. Stone (125 Fed. Rep., 809). United States circuit court, district of Maryland; Baltimore, Md., November 4, 1901 ; suit 1467. Appeal by importers from an unpublished decision of Board of General Appraisers. Decision of Board reversed. (T. D. 25001; February 5, 1904.) Note, — This decision was acquiesced in by the United States. 106 DIGEST OF CtrSTOMS DECISIONS, 1904-1907. Clerical error — Continued. Correction after liquidation — Where entry of certain merchandise was inadvertentlj made on an invoice which, through clerical error, stated the value incorrectly in that it failed to show that the value given included certain nondutiable charges, this resulting in the assessment of a higher rate of duty than would other- wise have been applicable, and the first notice of the error received by -the importer was after the liquidation of the entry at the increased rate. Held that the real value of the merchandise might' be shown and the rate of duty corrected accordingly. Wilmerding v. United States. United States circuit court, southern district of New York ; December 12, 1904 ; suit 3721. Appeal by importer from decision of Board of General Ap- praisers, Abstract 3181 (T. D. 25677). Board reversed. Note. — The United States has acquiesced in this decision. (T. D. 26391 ; May IS, 1905.) In liquidation of entry — Where no advance in market value was made by the local appraiser on a portion of the merchandise, and none made by the single General Ap- praiser, the collector Inadvertently assuming the contrary, and where the Board of three General Appraisers merely affirmed the appraised value, the action of the Board will be construed to cover only such invoice items as have been appraised by the local appraiser. (T. D. 27717 — G. A. 6480; November 17, 1906.) Mistake as to currency sign — Failure to find actual value — An importer, in making an entry on a pro forma invoice, mistook the rupee sign for the dollar mark and entered his importatibn on that erroneous basis. Held that this mistake constituted a clerical error. Where an appraiser makes no effort to ascertain the actual market value of mer- chandise as prescribed in section 10, customs administrative act of 1890, but merely accepts the value stated in the invoice as being high enough, he has not made a valid appraisement. Section 7, customs administrative act of 1890, forbidding the assessment of duty on an amount less than the invoice value, does not require that a collector of customs should assess on the basis of a mistaken value given in a pro forma invoice when he has before him a consular invoice stating the correct value. He conforms to the statute in assessing upon an amount not less than that in the latter invoice. An importer entering on a pro forma invoice gave, by clerical error, an excessive value to the merchandise, but the value in the consular invoice, which was before the collector when he liquidated, was correct. Held that duty should have been assessed on the basis of the value in the latter invoice. United States v. Muller. United States circuit court of appeals, second circuit; November 8, 1907; No. 56; suit 4417. Appeal by United States from the circuit court of the United States, southern district of New York (152 Fed. Eep., 575; T. D. 27895), affirming decision of Board, Abstract 12452 (T. D. 27550). Decision ad- verse to Government. (T. D. 28518; November 20, 1907.) Omission of dutiable item from entry — Where an importer, on entering goods, presents an entry and invoice, the former of which omits some dutiable item, 'while the latter sets out such item, and there are no circumstances indicating an intention to evade the law, the case may be considered one of manifest clerical error, and the importer may be relieved from an assessment of additional or penal duty in consequence of his omission. Lawder v. Stone (125 Fed. Rep., 809; T. D. 25001) followed. (T. D. 25579— G. A. 5789; September 2, 1904.) DIGEST or CUSTOMS DECISIONS, 1904-1907. 107 Clerical error — Continued. Omission of dutiable item from entry — Continued. On appraisement of imported merchandise, its entered value was advanced to an extent that entailed the assessment of the increased duty provided for undervaluation, from the payment of which the importers sought to be relieved on the ground that through clerical error they had omitted a dutiable item from the entered value. It appeared that the agents for the importers, in preparing the entry, made their own selection of the items which they considered dutiable and of those not dutiable. Held, that such an omission under such circumstances could not be considered a clerical error. Fuerst v. United States. United States circuit court, southern district of New York ; April 8, 1896 ; suit 3143. Appeal by importer from decision of Board of General Appraisers, December 27, 1894. Board affirmed. Note. — No appeal was taken by importers. (T. D. 26658; August 16, 1905.) Power of Board of General Appraisers to correct. (See Board of General Appraisers. ) I Relief provided by section 32 — Section 32, act of 1897, does not provide relief for every alleged clerical error, but only for such as are manifest. (T. D. 25257 — G. A. 5667; April 29, 1904.) Shipment of wrong goods — Where merchandise different from that ordered and invoiced is shipped and is entered for duty as invoiced it does not constitute such a clerical error as the Board of General Appraisers can correct. If an importer receives and accepts merchandise other than and different from that ordered by him and invoiced to him, he assumes all the obligations in the payment of duty and additional duty which the law imposes upon him. (T. D. 28231— G. A. 6614; June 11, 1907.) Clippings of wool. (See Wool clippings.) Clippings of woolen material. (See Woolen rags.) Clock cases. Clock cases composed of bronze, in each of which a small painted china shield is set, the metal being chief value, are dutiable at 45 per cent ad valorem under paragraph 193, act of 1897, and not under paragraph 95 of said act. Elmer v. United States (126 Fed. Rep., 439) and G. A. 5420 (T. D. 24674) cited. (T. D. 26990.— G. A. 6258; January 11, 1906.) Clocks, musical. Alarm clocks fitted with a musical attachment in lieu of a gong or bell are not musical instruments, but are dutiable as clocks at 40 per cent ad valorem under paragraph 191, act of 1897. (T. D. 25310— G. A. 5685 ; May 24, 1904.) Cloth. Cloth boards exported and returned. (See Reimportation.) Cotton. (See Cotton cloth.) Cotton and artificial silk. (See Cotton and artificial silk cloth.) Cotton and wool. (See Cotton and wool cloth.) Cravenette — Waterproof woolen cloth. (See Cravenette cloth.) 108 DIGEST OF CUSTOMS DECISIONS, 1904-1907. Cloth— Continued. Grass. (See Grass cloth.) Hair press. (See Hair press cloth.) Parchment. (See Parchment cloth.) Silk and cotton. (See Silk and cotton cloth.) Terry. (See Terry cloth.) Waterproof — Cravenettes. (See Cravenette cloth.) Clown sets. " Clown sets," composed in part of wool, attached to cardboards and be- longing to a class of articles such as uniforms for soldiers, iiremen, po- licemen, etc., all of which are attached to cardboards and are known in trade as toys, are dutiable at 35 per cent ad valorem under paragraph 418, act of 1897, and not under the provision of paragraph 370 for wool wearing apparel. (T. D. 25532— G. A. 5770 ; August 12, 1904.) Appealed September 1, 1904 (T. D. 25570). Coal. Act of January 15, 1903 — Retroaction : Coal imported and entered after the passage of the act of January 15, 1903 (32 Stat, 773), is dutiable under paragraph 415, act of 1897, and is not free by virtue of said act of 1903 merely because some of the coal was not discharged from the importing vessel until after that date. That act related to future importations only, and had no retro- spective operation. (T. D. 24941— G. A. 5555 ; January 23, 1904.) Computation of time — The act of January 15, 1903, providing for the free importation of coal for a period of one year from and after its passage, took effect on the day of its approval by the President, and expired on January 14, 1904. Coal which did not reach a port of entry till January 15, 1904, was not enti- tled to the benefits of said act. It is general rule that where a com- putation is to be made from an act done, the day on which the act was done is to be Included. Arnold v. United States (9 Cranch, 120). (T. D. 25292— G. A. 5678; May 11, 1904.) Same : When no other time is prescribed, acts of Congress take effect from their date. Lapeyre v. United States (17 Wall., 198). Coal, which was not imported into the port of San Francisco until January 16, 1904, ar- rived too late to be admitted free of duty under the act of January 15, 1903 (32 Stat., 773), providing for the free entry of coal " for the period of one year from and after the passage " of the act. In re Allen, G. A. 5678 (T. D. 25292). (T. D. 25568— G. A. 5786; August 29, 1904.) Culm — Appeal directed from decision of the Board of United States General Ap- praisers, Abstract 1800 (T. D. 25361), holding certain coal to be properly separable into culm and coal for dutiable purposes. (T. T>. 25412; June 22, 1904.) Culm or slack — Appeal directed from the decision of the Board of United States General Appraisers, Abstracts 4457 and 4458 (T. D. 25991), involving the segre- gation of importations of coal into bituminous coal and culm or slack and assessing duty thereon accordingly. (T. D. 26022; February 3, 1905.) DIGEST or CUSTOMS DECISIONS, 1904-1907. 109 Coal briquettes. Bituminous coal-dust screenings, mixed witli a small percentage of coal- tar pitch and pressed into molds so as to form small bricks or briquettes, so as to facilitate transportation and to make it suitable for burning in grates, imported December 14, 1903, Held to be free of duty under the act of January 15, 1903 (32 Stat. L., 773; T. D. 24164), as within the provision for " all coal of every form and description," and not dutiable at 20 per cent ad valorem under section 6, act of 1897, as a nonenumerated manufactured article. (T. D. 26542— G. A. 6087; June 26, 1905.) Coal stores — American vessels. (See Sea stores.) Coal-tar preparations. Black varnish dutiable as. (See Black varnish.) Bleachers' blue dutiable as. (See Bleachers' blue.) Coumarin synthetic dutiable as. (See Coumarin synthetic.) Creolin-Pearson dutiable as. (See Creolin-Pearson.) Hydrochinon dutiable as. (See Hydrochinon.) Little's sheep dip dutiable as. (See Little's sheep dip.) Trinitro-toluol dutiable as. (See Trlnitro-toluol.) Cocoa mats. (See Mats.^ Cocoanut oil — Cocoa butterine. As to certain cocoanut oil of the melting point of 70° to 75° F., which has been purified and rendered suitable for culinary purposes and the manu- facture of high-grade soaps, and which is not susceptible of the same uses as cocoa butter. Held that the article is not subject to duty as " cocoa- butterine " under paragraph 282, act of 1897, but is free of duty under paragraph 626 of said act as cocoanut oil. Cocoa butterine, as provided for in paragraph 282, act of 1897, consists of products made in imitation of cocoa butter and adapted for use as a substitute therefor. United States V. Oriental American Company. United States circuit court, dis- trict of Oregon ; March 5, 1904 ; No. 2784. At law ; action to recover duties. (T. D. 25179; April 2, 1904.) Note.— The United States ap- pealed from this decision. The decision of the United States circuit court for the district of Oregon, in the case of United States v. Oriental American Company, suit 2784 (T. D. 25179), involving the dutiable classification of so-called refined cocoanut oil, accepted as final on that issue. (T. D. 26785 ; October. 17, 1905. The provision for " cocoa-butterine " in paragraph 282, act of 1897, pro- viding for " cocoa-butter and cocoa-butterine," covers imitations of and substitutes for cocoa -butter. Substitutes : An oily product, having a melting point of 80.6° F., manufactured by refining or otherwise manipu- lating cocoanut oil, so as to fit it for use as a substitute for cocoa butter, Is dutiable as " cocoa-butterine," under paragraph 282, act of 1897, and is not free as cocoanut oil, under paragraph 626. (T. D. 26900 — G. A. 6226; December 8, 1905.) Codfish, cream of. (See Fish.) Codfish in drums. (See Fish.) Cod roe. (See Fish roe.) 110 DIGEST OP CUSTOMS DECISIONS, lOOi-igOT. Coins, foreign. Imitations of — The act approved February 10, 1891, makes it unlawful to bring into the United States " any token, device, print, or impression, or any other thing whatsoever, whether of metal or its compound, or of any other substance whatsoever, in likeness or similitude as to design, color, of the inscrip- tion thereon, of any of the coins of any foreign government that have been or hereafter may be issued as money under .the authority of any foreign government." Held that said act applies only to coinage of com- paratively modern times, such as could be passed as money. (T. D. 25403; June 20, 1904.) Consular certification of invoices. (See Currency of invoices.) Mexican dollars. (See Currency of invoice.) Rupee. (See Currency of invoice.) Spanish gold — Cuban pesos — Rupee. (See Currency of invoice.) Valuation of — Action of Secretary of Treasury pursuant to section 25 of the act of 1894 conclusive : The value of foreign coins, as estimated by the Director of the Mint and proclaimed by the Secretary of the Treasury, pursuant to section 25 of the act of August 28, 1894, and everything pertaining thereto, is conclusive and not subject to review by the Board of United States General Appraisers or courts. (T. D. 26515 — G. A. 6083; June 19, 1905.) Authority of Director of Mint : The authority conferred upon the Director of the Mint to estimate the values of standard coins under the provisions of section 25, act of 1894, necessarily includes the power to determine in the first instance whether or not a certain coin used in a foreigu country is in fact a monetary standard. (T. D. 26188 — G. A. 5979; March 21, 1905.) Where the Director of the Mint estimates the value of foreign coins in terms of the money of account of the United States and such value is proclaimed by the Secretary of the Treasury under the provisions of section 25, tariff act of 1894, still in force, this value as thus estimated is conclusive on the Board and the courts and not subject to review, and it is immaterial that the importer paid for this currency in the country of exportation an amount less than such estimated value. (T. D. 28348— G. A. 6649; July 19, 1907.) Coin holders, gun-metal. Dutiable at 45 per cent ad valorem under paragraph 193, act of 1897. (T. D. 26507— G. A. 6075; June 15, 1905.) Small metal coin holders, resembling hunting-case watches in shape, held to be dutiable at 45 per cent ad valorem under paragraph 193, and not at 60 per cent ad valorem as jewelry under paragraph 434, act of 1897. (T. D. 25989— G. A. 5902; January 24, 1905.) Coke, rebate of duties on. The act of Congress of January 15, 1903, providing for a full rebate of duties on all coal of every form and description for the period of one year from and after the passage of said act did not authorize or require the rebate of duties collected on coke under paragraph 415, act of 1897, coke and coal being distinct commodities and regarded as such in the DIGEST OF CUSTOMS DECISIONS, 1904-190*7. Ill Coke, rebate of duties on — Continued. said tariff act, and tbe reasons for the enactment of the law providing for the rebate of duties on coal not having obtained as to coke. (T. D. . 25434— G. A. 5731; June 28, 1904.) Colors for decorating china and glassware. (See Paints and colors.) Collars. (See Wearing apparel.) Collection of duty — Personal action. (See Duty, liability for, personal action.) Collections of foreign postage stamps. (See Postage stamps.) Collector of customs. Accepting typewriting or other machines on trial — Forbidding collectors of customs, a'ssistaut treasurers, or other supervis- ing officers from accepting on trial adding machines or other- mechanical devices. (T. D. 27575; circular No. 81; August 24, 1906.) Collectors of customs. Acting as appraisers — Duties of. (See Appraisement.) Authority to invoice or appraise merchandise — The collector of customs has no authority to invoice or appraise merchan- dise. (T. D. 25645— G. A. 5804; September 26, 1904.) Authority to order reappraisement after lictuidatiou. (See Reappraisement.) Collectors must assess duty upon the value of merchandise returned by the appraiser — It is the duty of the collector to assess duty upon imported merchandise upon the value thereof as returned by the appraiser unless reappraise- ment has been duly asked for. (T. D. 27488— G. A. 6398; July 12, 1906.) Duty to follow decision of General Appraisers — Abandonment of liquidation — Under section 14, customs administrative act of June 10, 1890, vs^here the Board of General Appraisers, in reviewing a decision of a collector of customs pursuant to a protest of the importer, sustains the protest, it becomes the duty of the collector to reliquidate the entry according to such decision. The former liquidation is abandoned so far as it is affected by the decision. (T.-D. 26422; May 27, 1905.) Functions of — Commissions — Where commissions appearing In an invoice form no part of the appraised value of the merchandise, the collector is without authority to include them In the invoice or dutiable value, upon a mere inspection of the in- voice, without other evidence or inquiry as to the real nature of the disputed items. United States v. Lahey (T. D^ 25393) and other cases followed. (T. D. 25661— G. A. 5808 ; September 30, 1904.) Invoice value. (See Dutiable value,) Liability of — Delivery of goods without production of bills of lading. (See Delivery of goods without production of bill of lading.) Loss of customs receipts — Funds of United States — Disposition — Collectors of customs : Sections 3617 and 3621, relating to the disposition of funds collected for the use of the United States, do not apply to officers as to whom Congress has specifically prescribed some other and different method of disposing of moneys of the United States which may come 112 DIGEST OF CUSTOMS DECISIONS, igOi-lSff?. Collectors of customs — Continued, liability of — Continued. into their hands. Collectors of customs are governed by the special pro- visions of section 3639 (id). Same — Deposits of customs receipts — fcoss in transit — Liability of collector of customs: Where a collector of cus- toms forwarded certain customs receipts to an assistant treasurer of the TJnited States, through the agency of an express company designated by the Secretary of the Treasury for such purposes, and conformed other- wise to the regulations of the Treasury Department, Reld that neither the collector nor the surety on his. bond is liable for any amount lost before the remittance reaches its destination, his disposition of the funds not being contrary to the provision in section 3680, Revised Statutes, that " all collectors of customs * * * are required to keep safely * * ' all the public money collected by them, * t * ^\\i ^-jjg same is ordered by the proper department or officer of the Government to be transferred or paid out." Regulations of Secretary of the Treasury — Validity : The provisions of article 1582, Customs Regulations, 1899, and of T. D. 9287, relating to the disposition of customs duties, are such as the Secretary of the Treasury is authorized to make under the authority of section 251, Revised Statutes. United States v. Brendel (136 Fed. Rep., 737). United States court of appeals, second circuit; February 22, 1905 ; No. 120. In error to the district court of the United States, west- ern district of New York. Judgment affirmed. (T. D. 26493; June 9, 1905.) Uarket value and dutiable charges. (See Dutiable value.) May instruct a deputy to act in a ministerial capacity — (T. D. 27717; November 17, 1906.) Reliquidation of entries respecting merchandise covered by protest. (See Entry, reliquidation.) Reliquidation — Right to reliquidate entry at increased rate of duty within one year from time of entry. (See Entry, reliquidation.) Review of decisions of, as to classification — Evidence. (See Classification of imported merchandise.) Colored pictures mounted on glass. (See Pictures, colored, mounted on glass.) Colts, free entry of. The sucking colt of a mare that is one of a team of horses entitled to free entry under paragraph 504, act of 1897, should also be admitted free of duty. (T. D. 25196— G. A. 5642; April 7, 1904.) Combed silk. (See Silk, combed.) Combs, back and side. Back and side combs composed of celluloid, made to imitate horn or tortoise shell, the top of each decorated by a row of imitation jet ornaments of various sizes and shapes, the faceted surfaces whereof have been ground and polished, pyroxylin (celluloid) the component material of chief value, are dutiable at the rate of 65 cents per pound and 25 per cent ad valorem as articles of pyroxylin under paragraph 17, act of 1897, and not at 60 per cent ad valorem as articles of glass cut under paragraph 100 nor as jewelry under paragraph 434 of said act. (T. D. 27423— G. A. 6383; June 15, 1906.) DIGEST OP CUSTOMS DECISIONS, 1904-1901. 113 Combs, back and side — Continued. Side and back combs mounted with precious metal or base metal plated with gold or silver, with or without imitation precious-stone settings, are commonly known as jewelry, and are dutiable at 60 per cent ad valorem under paragraph 434. Side and back combs, plain, or ornamented with cheap, flimsy stampings of base metal not plated, attached by unskilled labor, are dutiable at the rate applicable to the component material of chief value. — Strauss v. United States (T. D. 26903; suit 3106), United States v. SchifiC (139 Fed. iSep., 549; T. D. 26492), Bader v. United States (li6 Fed. Rep., 541), and G. A. 6139 (T. D. 26653) cited. (T. D. 2S391— G. A. 6658; August 15, 1907.) Combs of cut glass. (See Peignes.) Comfits. The term " comfits " In paragraph 263, act of 1897, is practically synony- mous with " confection,'' and is not limited to articles in a dry condition. (T. D. 27447; June 27, 1906.) Mari-ons in sirup, consisting of boiled chestnuts preserved in sirup and fla- vored with vanilla, are dutiable as " comfits " under paragraph 263, tariff act of 1897, rather than as " nuts " under paragraph 272. Schall v. United States. United States circuit court of appeals, second circuit; March 4, 1907; No. 194 (suit 3906). Appeal by importer from circuit court of the United States for the southern district of New York (147 Fed. Rep., 760; T. D. 27447) reversing Board's decision, G. A. 5908 (T. D. 26007). Decision in favor of Government. (T. D. 27895 ; March 6, 1907.) Com^ity — Court — Conflicting decisions. (See Decisions, conflicting.) Commercial designation — Testimony to establish. (See Classlficiation of im- ported merchandise.) Commercial usage — Salvage of rugs. (See Rugs, measurement.) Commissions. Allowance or disallowance of — Sellers. (See Appraising officers, functions of.) Dutiability of. (See Dutiable value.) Common Law— OfEenses at. The importation of merchandise into the United States without entering it at a custom-house and otherwise in contravention of the laws of the United States, would not constitute an offense at common law. (T. D. 26546; June 24, 1905.) Compasses. Compasses (dividers), flimsily constructed and of trifling cost, are toys and are dutiable at 35 per cent ad valorem under paragraph 418, act of 1897, and not at 45 per cent under either paragraph 112 or 193. (T. D. 25714 — . G. A. 5826; October 22, 1904.) Compensation. Inspectors — lading and unlading at night — "(T. D. 27483; circular No. 71; July 14, 1906.) Same— Circular No. 71, July 14, 1906 (T. D. 27483), modified. (T. D. 27642; October 9, 1906.) 46341—08 8 114 DIGEST OF CUSTOMS DECISIONS, ISM-lQOl. Composition. Metal— Flitters. (See Flitters.) Statuettes. (See Statuettes, composition.^ Compressed sole leather. (See Leatlier, compressed sole.) Computation of time. It is a general rule that where a comi)utation is to be made from an act done, the day on which the act was done is to be included. Arnold v. United States (9 Cranch, 120). (See Coal.) (T. D. 25292— G. A. 5678; May 11, 1904.) Concentrated copper ore. (See Ores, concentrated copper.) Condemnation of tea. (See Tea.) Condor feathers. (See Feathers, ostrich and condor.) Condor quills. (See Feathers.) Confectionery. Bean cake, dutiable as. (See Bean cake.) Cakes — Articles described as "amandines," "acorn biscuits," "Philippine," "lieb- nitz schneerollen," and "cream cigarettes" are dutiable as confectionery at the rate of 50 per cent ad valorem under paragraph 212, act of 1897. (T. D. 25290; May 17, 1904.) Same : Small cakes made from millet seed, sesamum seed, and sugar, duti- able as confectionery under paragraph 212. (See Millet-seed cakes.) Drawees. (See Dragees.) Pate de reglisse, dutiable as. (See Pate de reglisse.) Wafers. (See Biscuits and wafers.) Congress canvas — Camilla canvas. Congress canvas, Camilla canvas, and other cotton fabrics, ecru or white in color, fabricated with a plain weave of hard-twisted threads, so that the open effect of the meshes is preserved by the character of the threads used, are properly dutiable at the rate of 60 per cent ad valorem as eta- mines under the provisions of paragraph 339, act of 1897. In the con- struction of tariff laws a word used in a tariff act may be susceptible of a free trade meaning as designating a special group of articles, such as etamines, although each article in the group is always bought and sold by Its specific trade name, such as congress canvas or Camilla canvas, and none by the group designation. In re Herrman (56 Fed. Rep., 477) fol- lowed. Articles having a distinct trade name and use, made of etamines, having passed beyond the category of such and become distinct and sepa- i-ate articles in the trade, when made of cotton yarns are properly duti- able according to count of threads, weight, value, etc., under the pro- visions of paragraphs 304 to 309 of the said tariff act. (T. D. 26692— G. A. 6147; August 31, 1905.) Consignee. Customs broker declaring as — Liability for duty. (See Duty.) Delivery of goods to without production of bill of lading. (See Delivery of goods without production of bill of lading.) DIGEST OF CUSTOMS DECISIONS, 1904-1901. 115 Consignee — Contin ued. Liability of — The consignee of imported merchandise is deemed the owner for the pur- pose of the collection of the duties thereon under section 3058, Revised Statutes, as amended by the act of February 23, 1887 (24 Stat., 415; XJ. S. Oomp. Stat., 1901, p. 2005) ; and it is no defense to an action against the consignee for such duties that the consignor or any other party who, at the request or with the consent of the consignee, procured the impor- tation, failed to obey the latter's instructions or to comply with the terms of the contract between them. ( See sec. 1, customs administrative act of June 10, 1890.) United States v. Bishop (125 Fed. Rep., 181). See Undervaluation. (T. D. 25093; March 3, 1904.) For duty on unauthorized shipment — Merchandise not " imported : " Cer- tain merchants ordered for Importation a quantity of merchandise of a kind not subject to duty. In response to the order a shipment was con- signed to them of an article of a different character, which was subject to a high rate of duty, and which they refused to accept or to make them- selves responsible for in any way, Held that there was no colorable authority for the shipment of the merchandise, and that the consignees should not be considered as having " imported " the merchandise within the meaning of section 1, customs administrative act of June 10, 1890, providing that all merchandise " imported " into the United States shall for the purposes of the act "be deemed and held to be the property of the person to whom the merchandise may be consigned." Same — Consignment without consent of consignee: Where merchandise is shipped to parties in the United States, which is of different character from that ordered, it is a consignment made without the consent of the consignees, within the meaning of article 1231, Customs Regulations, 1899, prescribing that when the proceeds from the sale of unclaimed mer- chandise are not sufficient to pay the duties and other charges thereon, " the consignees are liable for such duties, unless it be shown that the con- signment was made without their consent." Unauthorized shipment — Obligation of consignee to make entry : Where merchandise is shipped to parties in the United States without their authority, they are under no obligation, in order to free themselves from liability for duty, to make entry of the merchandise or to take possession of it for any purpose. United States v. O'Neill. United States circuit court of appeals, third circuit; Philadelphia, Pa., May. 2, 1904; No. 19. Note United States v. Bishop (125 Fed. Rep., 547; T. D. 25093). (T. D. 25313; May 20, 1904.) Personal action : Duties on imported merchandise are not simply a charge on the merchandise to be collected only by the custody of the property, but are a personal charge against the importer, which may be collected by a civil action, irrespective of the possession of the goods. Method of collection: In collecting duties on imported merchandise, the Govern- ment is not limited to procedure under sections 13 and 14, customs ad- ministrative act of June 10, 1890, and other provisions of tariff law, providing summary proceedings in rem against Imported merchandise, but may bring a civil action whenever by accident, mistake, or fraud no duties have been paid. Jurisdiction of district courts: Under section 563, Revised Statutes, district courts of the United States have jurisdic- tion over personal actions for unpaid duties on imported merchandise. United States v. National Fibre Board Company (133 Fed. Rep., 596). United States district court, district of Maine ; November 26, 1904 ; No. 82. At law. Action for duties on imported merchandise. On motion by 116 DIGEST OF CUSTOMS DECISIONS, 1904-190'7. Consignee — Continued. Liability of — Ctontiaued. defendant to dismiss. Motion overruled. (T. D. 26073; February 18, 1905.) Note. — Amended pleadings have been filed since tlie foregoing proceedings were had, and the case is expected to come up for trial on the merits vrhen reached on the calendar. Merchandise imported by railroad was consigned by one agent of the rail- road company to another agent, and the latter made entry at the custom- house in his own name as consignee; each was the authorized agent of the company, and all parties concerned knew that they were acting for the company, though in some of their transactions they did not describe themselves as agents, but used their individual names. Beld that the railroad company was the consignee of the merchandise and therefore, under section 1, customs administrative act of 1890, was liable for the payment of the duties, notwithstanding that the company was not the actual owner of the property. United States v. Mexican International liailroad Co. United States circuit court of appeals, fifth circuit ; Janu- ary 29, 1907 ; No. 1482. In error to the district court of the United States for the western district of Texas. Reported in 151 Fed. Kep., 545. Decision in favor of Government. (T. D. 28182; May 22, 1907.) Conspiracy to defraud the customs revenue. False invoice — Sufficiency of indictment — Fraudulent entry — Scienter: An indictment charged that the defendants on a certain day " with intent * * * that the United States should be wrongfully deprived of a por- tion of the lawful duties due" on an importation of merchandise, "did effect an entry thereof at the custom-house * * * at less than the true weight thereof, and by payment of less than the amount of duty then legally due thereon," by means of an invoice that " contained certain false statements of the weight of certain of the said goods, * * * and by their making the entry * * * upon and in accordance with the said invoice, and the false statements so contained therein as afore- said, and then by their corruptly procuring the said invoice to be wrong- fully approved," etc. Held that this sufficiently charges that the entry was effected " knowingly," within the meaning of that expression as used in section 5445, Revised Statutes (U. S. Comp. Stat., 1901, p. 3678) ; also that the indictment would be sustainable under section 9, customs administrative act of June 10, 1890, conceding that section to have super- seded said section 5445. Same — Bribery of customs officer — Irregular customs practice: On indict- ment for violation of the customs laws by bribing a customs examiner to approve weights falsely stated in an invoice, it is no defense to show that the ascertainment of weight of merchandise is legally no part of an examiner's duties, but devolves upon the surveyor. Indorsements on indictments : An indictment is not affected by its indorsement, and is not necessarily limited to the provision of law under which it purports by its indorsements to have been found. Sufficiency of indictment — Fraud by revenue officer: On indictment under section 5444 (U. S. Comp. Stat., 1901, p. 8677), which provides for the punishment of "every officer of the revenue who by any means whatever knowingly admits or aids in admitting to entry any goods * * * upon payment of less than the amount of duty legally due thereon," it is no defense that the officer was not legally qualified or obligated to do the fraudulent acts in question. DIGEST OF CUSTOMS DECISIONS, 1904-190'?. 117 Conspiracy to defraud the customs revenue — Continued. Same — Conspiracy — False reports by examiners : On an indictment found under section 5440, Revised Statutes (U. S. Comp. Stat., 1901, p. 3676), against certain importers and an examiner of merchandise for conspiracy to defraud the revenue by corruptly securing false reports by the exam- iner, it is no defense that the object of the alleged conspiracy could not have been accomplished had the legal routine been observed, or that the acts in question alleged to have been performed by the accused oflSclal were no part of his legal duty. Same — False invoice : On an indictment based on section 9, customs administrative act of June 10, 1890, which makes It a criminal offense to " make or attempt to make any entry of imported merchandise by means of any fraudulent or false invoice," or other document or any false statement, it is not necessary to charge that the defendants intended that the United States should be deprived of duties. Further, where the alleged offense consisted in the statement of false weights in the invoice, it is not important that the law does not require that invoices should contain a statement of such weight. Examiners of merchandise — Official duties — Weighing merchandise: In ex- amining imported silk fabrics, dutiable under paragraph 387, act of 1897, which requires an ascertainment as to the measurement, the weight per yard, the percentage of silk, the color, the conditions of dyeing, etc., it is properly within the duty of an examiner, in addition to appraising the value of the merchandise, to ascertain and report its weight, under sec- tion 10, customs administrative act of June 10, 1890, making it the duty • of appraising officers " to ascertain * * * the number of yards, par- cels, or quantities, and actual market value or wholesale price of every one of them as the case may require." Weighers of merchandise — Official duties : It would seem that the function of a United States weigher is in its general nature to ascertain the nature of the gross article to enable the duty to be computed directly therefrom. The mere fact that weighing enters into an examination of goods, and that the duty is computed ultimately upon the weight, does not require that the articles should be sent to the weigher, provided other investi- gation be required beyond the skill or knowledge of the weigher. United States V. Rosenthal (3 cases). United States v. Browne (126 Fed. Rep., 766). United States. circuit court, southern district of New York; No- vember 17, 1903. On demurrer to indictments. Demurrers overruled. Note United States v. Rosenthal (121 Fed. Rep., 862). (T. D. 25118; March 9, 1904.) New trial — Verdict contrary to evidence: Where a verdict of guilt was rendered in a trial for a conspiracy to defraud the United States of duty on imported merchandise, against a member of a firm that was implicated in the conspiracy, Held that the verdict was contrary to the evidence and a new trial should be granted where it appeared that the accused had been admitted to the firm within seven months of the time of the perpe- tration of the fraud ; that during that time and the previous time when he had been an employee of the firm he had not been connected with the general management of the business, which was of large volume and in- ternational scope, requiring a systematic division of duties ; that he had been engaged almost exclusively in selling the merchandise and designing patterns ; and that there was no evidence that he had any relation with a single fact in connection with the purchase of the merchandise or its importation, with the exception that he had signed in blank some of the entries of the merchandise, leaving the particulars of the entries to be 118 DIGEST OF CUSTOMS DECISIONS, 1904-1907. Conspiracy to defraud the customs revenue — Continued. filled in by the customs brokers, and no evidence that he had had occasion to examine into the business of the company or that there had been an accounting during his membership in the firm. Conspiracy — Quality of evidence — Partnership with conspirator : Where, in a trial of a member of a firm of importers for conspiracy to defraud the customs revenue, there was proof that the firm was concerned in such conspiracy, Helil that It is not mere partnership in the firm, nor relation to some acts that the law required to be done in the course of passing goods through the custom-house, that is demanded to show guilty connec- tion with the conspiracy ; it must inevitably appear that such connection was used, or such relation assumed, for the purposes of subserving the conspiracy. Liability of partner for crime of copartner : A partner is not chargeable with criminal acts of his copartners, or others acting in behalf of the firm, unless he has knowledge thereof. New trial — Coconspirators : Where parties have been indicted for conspiracy, tried together, and found guilty, the grant of a new trial to one of the accused does not require that a new trial should be granted to any coconspirator. Entry — Illegal declarations — Signing in blank — Notary public — False cer- tification : Under section 5, customs administrative act of June 10, 1890, providing that on the entry of Imported merchandise the importer shall make certain sworn statements in regard to the importation, Held that the i)ractice of having such declarations sighed in blank by an importer, to be filled in later by a customs broker, as required, and the practice of notaries public in falsely certifying them to be made and sworn to In their presence, are illegal and to be condemned in law as in morals. United States v. Cohn. United States circuit court, southern district of New York; March 9, 1904. On motion for new trial. (T. D. 25219; April 15, 1904.) Note. — In accordance with the foregoing opinion, the motion for a new trial was granted as to defendant Cohn, but denied to defendant Browne. The latter was sentenced to two years' imprisonment in Sing Sing prison, but on further motion he was allowed ninety days to perfect an appeal to the court of appeals, and was released on $12,500 bail. The defendant Rosenthal not appearing for trial when called, his bail for the sum of $30,000 was declared forfeited and has since been paid. Indictment — Sufliciency — ^Assistant United States attorney— Regularity of appointment : It is no objection to an indictment that the assistant United States attorney who appeared before the grand jury finding the indict- ment took his oath of oflice the day before such appearance, and, in- dictment being found, resigned after holding office only six days ; and it is . immaterial whether the salary of such assistant was illegal, and whether he was also counsel for persons having claims against the Government. Same : An indictment charging a cbstoms examiner with knowingly pass- ing invoices containing false statements as to the weight of imported merchandise is not to be held insufficient on the theory that the law pro- vides that weighing is to be done by officers known as weighers and that therefore the examiner could not legally pass the invoices. Same — Charg- ing part — Videlicet : The first part of a count in an indictment set forth that certain persons " unlawfully did conspire " to defraud the United States, the conspiracy " to be effected in the manner following — that is to say," and the following part stated the details of the alleged conspiracy. Held that the latter part is not to be construed as a videlicet separate from the charge of the indictment, but that the whole sentence may be considered as the charging part. DIGEST OP CUSTOMS DECISIONS, 1904-1907. 119 Conspiracy to defraud the customs revenue — Continued. Fraudulent entry — False statement, appliance or practice : The first part of section 9, customs administrative act of 1890, relating to the entry of imported merchandise " by means of any fraudulent or false statement, * * * practice or appliance," is intended to relate to merchandise intentionally entered rather than to that the importation of which has been concealed. Where a person arriving in the United States falsely and intentionally denies, on being questioned by the customs officers, that he has any precious stones in his clothes or on his person, he is guilty of attempting a " willful act or omission by means whereof the United States shall be deprived of the lawful duties," within the meaning of sec- tion 9, customs administrative act of 1890, providing the penalty of for- feiture for such offense. Articles carried in the clothing of a passenger arriving in the United States are " baggage " within the meaning of section 2802, Revised Statutes, relating to the entry of baggage; and if they are dutiable the passenger is bound to declare them in all respects the same as if they were contained in his trunk. A person arriving in the United States took ashore with him from the vessel, without a permit from the customs officers, precious stones that were concealed in his clothing. Held that this was an infraction of section 2872, Revised Statutes, forbidding the unloading of merchandise without a permit. Section 4, customs administrative act of 1890, requiring an invoice or delcaration of imported merchandise, is intended to relate to merchandise intentionally entered, and not to that the importation of which has been concealed. A passenger on a vessel arriving in the United States had gone from the vessel to the dock ; his baggage was examined, and he then told the customs officers that he had no precious stones on his person, whereupon, while he was still within the customs lines on the dock, stones in his possession were seized as smuggled. Held that the act of smug- gling was complete, and that it was not necessary that he should have passed outside of the customs lines before the seizure was made. United States V. 218J Carats Loose Emeralds. United States district court, southern district of New York ; January 11, 1907 ; No. 219. On informa- tion for forfeiture. Government entitled to a judgment for forfeiture. (T. D. 27851; January 23, 1907.) Same — ^Allegation of fraudulent intent — Equivalent expression : The allega- tion in an indictment for conspiracy to defraud the customs revenue that certain acts were done "to the end that" less than the legal amount of duties should be collected by the collector of customs. Held sufficient as an allegation of corrupt and fraudulent intent. Same — Reference in one count to matter in another : The first count of an indictment alleged con- spiracy, and each of the other counts presented a different overt act, but did not repeat the presentment as to the conspiracy in furtherance of which the act was committed, but did state that such act was " in further pursuance of the said unlawful conspiracy in the first count in this indict- ment mentioned and described," etc. Held that repetition may properly be avoided by so referring from one count to another, and that this was a sufficient reference to the first count to incorporate the matter therein with that in the count containing the reference, without expressly stat- ing that such matter is made a part of the latter count. Trial — Examination of talesmen : Held without merit the objection that on a criminal prosecution the defendant should have had opportunity to examine on voir dire not only the jurors whose names have been drawn 120 DIGEST OF CUSTOMS DECISIONS, 1904-1901. Conspiracy to defraud the customs revenue — Continued. from the wheel and who have gone Into the box, but also the entire panel from which vacancies caused by challenges may be filled. Evidence : An indictment charged the defendants with having conspired together " be- fore and on " a certain date. Held that while evidence of acts done after that date was inadmissible as direct proof of an act then done in further- ance of the conspiracy, it was competent as proof of acts done before or on said date. Trial — Charge to jury : In charging the jury the judge is under no obligation to adopt the verbiage of any particular court. If he has already set forth a rule of law correctly, he may isroperly refuse to repeat it in a different form of words which may have been used in the opinion of some court. Evidence — Reasonable doubt — Reputation of defendant: Regarding a rule that a jury must be convinced beyond a reasonable doubt of the guilt of the defendant. Held that in cases depending upon circumstantial evi- dence, evidence of good character is not of itself sufficient to create a reasonable doubt to which the defendant is entitled. New trial — Cocon- spirators : Held that, where two persons on trial for conspiracy had been found guilty, it was no error to refuse a new trial to one of the de- fendants and grant it to the other. Browne v. United States. United State circuit court of appeals, second circuit; December 8, 1905; No. 42. In error to district court of United States, southern district of New York. (See 128 Fed. Rep., 615; T. D. 25219.) Judgment affirmed. (T. D. 26928; Decemer 19, 1905.) Construction of statutes. (See Statutes, construction of.) , Consular invoices — Entry on. (See Entry.) Consuls. Swedish and Norwegian vice-consuls in this country to continue to act as vice-consuls of Norway until further notice. (T. D. 26861 ; November 22, 1905.) Copal, g'um. (See Gum copal.) Copper, acetate of. (See Acetate of copper.) Copper cylinders produced by electrolysis. Copper cylinders, the product of an electrolytic process, the copper being deposited on a revolving mandrel regulated to produce cylinders of a desired diameter, not being copper in forms not manufactured, are not free of duty under paragraph 532, act of 1897. Not being the copper pipes of commerce, they are not dutiable under paragraph 176 of said act. Being articles or wares of copper wholly or partly manufactured and not specially provided for, they are dutiable under the provisions of paragraph 193. (T. D. 26787— G. A. 6172; October 16, 1905.) Copper ore, concentrated. (See Ores, concentrated copper.) Copper plates. Copper plates, uniform in thickness, polished, with sides filed smooth and beveled edges, ready for engraving, not free of duty under paragraph 532, but dutiable under paragraph 193, act of 1897. (T. D. 27524; July 26, 1906.) Copyrights. Amendment of section 4952 of the Revised Statutes, regarding copyrights — (T. D. 26168; circular No. 36; March 16, 1905.) ■DIGEST OF CUSTOMS DECISIONS, 1904-1907. 121 Copyrights — Continued. Catalogue of title entries — Transfer of publication of, from Treasury Department to the Librarian of Congress. (T. D. 27460; circular No. 60; July 2, 1906.) Free' entry articles for copyrighting — Articles marked for copyright addressed -to the Librarian of Congress, or to the copyright ofllce, or to the register of copyrights, may be passed free of duty and charges and forwarded to destination without delay, provided there is no reason to suspect attempted violation of law. (T. D. 27143; February 23, 1906.) PhotograpKs imported for securing copyright — Photographs imported for the purpose of obtaining copyright, and which are to be deposited in the archives of the Library of Congress, are free of duty upon the production of a certificate from the Librarian of Con- gress showing that the articles have been so deposited. (T. D. 252S6; May 16, 1904.) Temporary protection — Louisiana Purchase Exposition. (See Expositions.) Coquille glasses. (See Glass — Coquille glasses.) Coral. Pieces of precious coral, or that variety of relatively high cost known to and classified by the trade as precious stones, susceptible of taking a high polish, cut by lapidaries and suitable only for settings for jewelry, are dutiable at 10 per cent ad valorem under paragraph 435, act of 1897, and not at 50 per cent ad valorem under paragraph 115 thereof. Coral of other descriptions (much cheaper in comparison with the cost of precious coral and not intended for use as settings for jewelry) is excluded from classification under paragraph 435, present tariff act. (T. D. 27726 — G. A. 6482; November 20, 1906.) Coral, imitation. Manufactures of glass or paste made to imitate coral, designed for use in the construction of cheap jewelry and belonging to a class of merchandise commercially known as imitations of precious stones. Held dutiable at 20 per cent ad. valorem under paragraph 435, act of 1897, and not at 45 per cent ad valorem under the provision of paragraph 112 of said act for manufactures of glass or paste. United States v. Weinberg (139 Fed. Rep., 1006; T. D. 26483) and United States v. Goldberg (139 Fed. Rep., 706; T. D. 25919) cited. (T. D. 26922— G. A. 6236; December 19, 1905.) Cordials from France — Reciprocity. (See Reciprocity.) Cork. Ground — Ground cork, not an offal or by-product resulting from the manufacture of some other article, but ground with the purpose and intention of pro- ducing the exact commodity imported, is properly dutiable as a manu- facture of cork at 25 per cent ad valorem under the provisions of para- graph 448, act of 1897, and not entitled to free entry as cork wood or cork bark, unmanufactured, under the provisions of paragraph 536 of said act. (T. D. 25334— G. A. 5692; May 28, 1904.) 122 DIGEST OF CUSTOMS DECISIONS, 1904-1907. Cork — Continued. Ground — Continued. Same: Held that the article produced by coarsely grinding the refuse of cork bark, the principal object of this operation being greater convenience in shipping the material, is dutiable as waste under paragraph 463, act of 1897, and not as manufactures of cork under paragraph 448. Gudewill V. United States. Nairn Linoleum Company v. United States. United States circuit court, southern district of New York ; December 14, 1904 ; suits 3600-1. Appeal by importers from decision of Board of General Appraisers, 6. A. 5692 (T. D. 25334) and Abstract 1851 (T. D. 25385). Decision of Board reversed. (T.D. 25917; December 31, 1904.) Cork carpets. Certain strips, 72 inches in length and 36 inches in width, composed of cork cemented together with oil, to which is attached a jute foundation. Held properly dutiable as cork carpets at the rate of 20 cents per square yard and 20 per cent ad valorem under the provisions of i^aragraph 337, tariff act of 1897. (T. D. 27628— G. A. 6444 ; September 26, 1906.) Corks, capsules, etc., charges for. (See Dutiable value.) Corporate sureties. (See Bonds.) Corundum, ground. Pulverized corundum ore is not free of duty as " sand * * * manufac- tured," under paragraph 671, tariff act of 1897, but, being identical in use with emery and nearly identical in material, is dutiable as groupd emery by similitude under paragraph 419. In the provision in paragraph 671, tariff act of 1897, for " sand, crude or manufactured," the term "crude" refers to common sand as found in nature, and " manufactured " sand means such as, though manufactured, is substantially the same as crude sand, and does not include pulverized corundum, though that material may be technically covered by some of the dictionary definitions of " sand." Myers i . United States. United States circuit court, district of Vermont ; July 23, 1907 ; suit 1810. Appeal by importer from decision of Board of United States General Appraisers, G. A. 6277 (T. D. 27059). Board affirmed. (T. D. 28386; August 14, 1907.) Note.— Counsel for the importers announce that an appeal herein will be taken to the circuit cpurt of appeals, second circuit. • Corundum, ore. Corundum ore, crushed or ground by some process into fine grains, is duti- able as emery, ground, under the provisions of paragraph 419, act of 1897, and not as sand under the provisions of paragraph 671 of said act. (T. D. 27059— G. A. 6277; January 26, 1906.) Cotton. Advertising tape. (See Advertising tape.) Bands or belts — Certain bands or belts of cotton, hard twisted and doubled into a cord, and used in transmitting power. Held to be properly dutiable at the rate of 45 per cent ad valorem under the provisions of paragraph 320, act of 1897. (T. D. 27664— G. A. 6462; October 10, 1906.) Braids. (See Braids, cotton.) Bridle tapes dutiable under paragraph 320 as cotton tapes. (See Bridle tap^s.) DIGEST OF CUSTOMS DECISIOKS, 1904-190'7. 123 Cotton — Continued. Clippings — Clippings, taken from the seams of knit cotton garments, the surplus cloth being cut off in the process of manufacture, are not dutiable as waste not specially provided for under paragraph 463, act of 1897, at 10 per cent ad valorem, but are free of duty either under paragraph 537 as " cotton waste " or under paragraph 632 as paper stock. Where it is evident that goods are free of duty under one or another paragraph of the free list, it is unnecessary to determine which paragraph is more properly applicable. (T. D. 25433— G. A. 5730; June 28, 1904.) Cloth- Bleached : Figured cotton cloth, the warp and filling threads of which are bleached and the extra threads colored, held properly dutiable as bleached cotton cloth under the applicable provisions of paragraphs 304 to 309, and subject to paragraph 313, act of 1897. (T. D. 27762— G. A. 6492; Decem- ber 14, 1906.) Appealed (T. D. 27786). ^ Colored : The word " colored " as used in paragraphs 304 to 309, inclusive, act of 1897, is used in a descriptive and not in a commercial sense and embraces any substantial coloring of the fabric. G. A. 5278 (T. D. 24217) followed. Certain cotton cloth approximating 16 to 20 inches in width, composed of unbleached cotton threads with the exception of a single colored thread running near the edge of each side of the fabric. Held dutiable as colored cotton cloth under the appropriate provision of the countable cotton schedule, the colored threads constituting a substantial coloring of the fabric. G. A. 5278 (T. D. 24217), G. A. 4997 (T. D. 23286), G. A. 5000 (T. D. 23309), and G. A. 3517 (T. D. 17255) followed. (T. D. 25599— G. A. 5795; September 12, 1904.) Colored : Fancy cotton cloth whose surface is partly or wholly covered with designs, patterns, or figures interwoven with colored cotton threads, is dutiable as cotton cloth, dyed, colored, painted, or printed, under the provisions of Schedule I, tariff act of 1897. United States v. Beer (143 Fed. Eep., 918; T. D. 26881), affirming Abstract 4700 (T. D. 26053), and G. A. 2934 (T. D. 15834) distinguished; Seeberger v. Schlesinger (152 U. S., 587), Seeberger v. Farwell (139 U. S., 608); Johnson v. United States (123 Fed. Rep., 997), G. A. 3517 (T. D. 17255), G. A. 4997 (T. D. 23286), G. A. 5278 (T. D. 24217), and G. A. 5795 (T. D. 25599) followed; G. A. 6492 (T. D. 27762) overruled. Though a given term may be em- ployed in the tariff law in a descriptive and not in a denominative sense, trade testimony is admissible for the purpose of showing that the trade understanding does not differ from the common understanding. Prosser V. United States (154 Fed. Rep., 721; T. D. 28001) and United States v. Schiff (139 Fed. Rep., 549; T. D. 26492). (T. D. 28447— G. A. 6670; October 8, 1907.) Containing figures composed of bleached threads : Appeal directed from decision of the Board of United States General Appraisers, involving the dutiable classification of cotton cloths, containing figures composed of bleached threads. (T. D. 26137; March 10, 1905.) Btamines : Cotton fabrics or articles from substantial portions of which are absent entire warp or weft threads, and cotton fabrics or articles in sub- stantial portions of which the counts of warp and weft threads differ, at least in statutory degrees. Held not within the definition of " cotton cloth " in paragraph 310, act of July 24, 1897 ; and "such goods held not dutiable under the countable provisions, paragraphs 304 to 309 of said 124 DIGEST OP CUSTOMS DECISIONS, IQOi-lQOl. Cotton — Continued. Cloth — Continued. act, but as manufactures of cotton under the provisions of paragraph 322 of said act. The uniformly attendant characteristics of goods geneially and uniformly known as " etamines " in this country described, and cer- tain goods held not generally or uniformly known in this country as "etamines" or "vitrages." (T. D. 26062— G. A. 5928; February 14, 1905.) Figured — ^Additional duty : In the main part of paragraphs 306-307, act of 1897, there is prescribed a scale of duties for cotton cloth, varying in amount according to certain physical conditions of the fabric, as whether bleached, dyed, colored, stained, painted, or printed, and of specified con- ditions of weight and thread count; and in a proviso to each of these paragraphs there is prescribed a different scale of duties, varying accord- ing to the same test, except as to weight, but regulated by additional con- ditions as to the value of the cloth. Paragraph 313 of said act provides that such cloth shall, if subjected to certain figuring processes, pay a duty " in addition to the duty herein provided for other cotton cloth of the same description or condition, weight, and count of threads." Held that the expression, " same description or condition," as thus used has no reference to the condition as to value prescribed in the provisos to para- graphs 306-307, and that when cotton cloth is of such character as to become liable to the additional duty prescribed in paragraph 313, such duty should be additional only to that provided in the main part of para- graph 306 or 307, and not to that prescribed in said provisos to those paragraphs, conditioned on the value of the- fabric. Eiggs v. United States. United States circuit court, southern district of New York; May 27, 1904 ; suit 3412. Appeal by Importer from a decision of the Board of General Appraisers. Decision of Board reversed. (T. D. 24362; June 7, 1904.) The additional duty specified in paragraph 313, act of 1897, for cotton cloth subjected to figuring processes, is to be levied in addition to the specific rates provided in paragraphs 306 and 307, and not in any case In addition to the ad valorem duties imposed by the provisos of said paragraphs. United States v. RIggs. United States circuit court of appeals, second circuit; March 4, 1905; No. 134; suit 3412. Appeal by United States from decision of circuit court, southern district of New York, reversing a decision of Board of GeneralT^ppralsers. G. A. 5874 (T. D. 24562). Decision affirmed. (T. D. 26156; March 14, 1906.) Paragraph 313, act of 1897, providing a duty on figured cotton cloth " in addition to the duty herein provided for other cotton cloth of the same description, or condition, weight, and count of threads," means a duty additional to any that Is imposed on cotton cloth by other paragraphs, whether ad valorem or specific. Construction of tariff act — Scheme of duties : The general plan of the tariff act to consistently raise duties on cotton clot^ as the cloth becomes more expensive, considered in con- struing a provision for additional duties on figured cotton cloths. United States V. Riggs. United States Supreme Court ; November 12, 1906 ; No. 167; suit 3412. Appeal by United States from decision of circuit court of appeals (136 Fed Rep., 583; T. D. 26156) affirming a decision of the circuit court (131 Fed. Rep., 568; T. D. 25362), whlcfi reversed a decision of the Board, G. A. 5374 (T. D. 24562). Lower court reversed. (T. D. 27721; November 21, 1906.) DIGEST OF CUSTOMS DECISIDNS, 190ir-190l. 125 Cotton — Continued. Cloth — Continued. T. D. 26156 of March 4, 1905 (United States v. Riggs), not to control in the classification of figured cotton cloth, but the practice heretofore followed 'n the assessment of duty on this merchandise to be continued unil other- wise directed by this Department. (T. D. 26410; May 27, 1905.) The additional duties imposed by paragraph 313, tarifC act of 1897, upon cotton cloth in which other than the ordinary warp and filling threads have been introduced in the process of weaving to form a figure are to be assessed in addition to the duty, whether specific or ad valorem, provided in the other paragraphs covering cotton cloth. (T. D. 27728 — G. A. 6484; November 22, 1906.) Paragraph 313, tariff act of 1897, imposing an additional duty on "cotton cloth in which other than the ordinary warp and filling threads have been introduced in the process of weaving to form a figure," Held to include goods showing on the face of the fabric dots produced by warp threads which on the reverse side hang loose and which may be removed without leaving a visible vacancy or weakening the cloth. Gittermati v. United States. United States circuit court, southern district of New York; February 26, 1907; suit 4033. Appeal by importer from decision of Board of United States General Appraisers, Abstract 6610 (T. D. 26377). Board affirmed. (T. D. 27975; March 6, 1907.) Dotted vestings : Cotton vestings that are dotted or figured by means of colored warp threads which hang loose on the reverse side and which may be removed without leaving a visible vacancy or weakening of the fabric. Held subject to paragraph 313, tariff act of 1897. (T. D. 28127— G. A. 6580; February 26, 1907.) The word " threads " as used in paragraph 313, tariff act of 1897, is used in the same sense as in all the countable provisions of the cotton schedule, and includes whatever of cotton fiber or filaments there is used in the fabrication of cotton cloth or articles. (T. D. 28173— G. A. 6592; May 17, 1907.) Finished cotton articles, with a whipped or hemmed border, imported in a condition ready for use, are within the definition of " cotton cloth " in paragraph 310, act of 1897, and are thereby removed from the operation of the provision in paragraph 322 of said act for " manufactures of cot- ton not specially provided for." United States v. Bernard. United States circuit court, southern district of New York ; January 22, 1903 ; suit 3280. Appeal by the United States (T. D. 23492) from decision of Board of General Appraisers, G. A. 5057 (T. D. 23452). Decision of Board affirmed. (T. D. 25470; July 8, 1904.) Note.— No appeal was taken from this decision. Oriental stripes dutiable as. (T. D. 27307— G. A. 6351; April 24, 1906.) Unbleached goods with bleached figures: Figured cotton cloth, of which the foundation is composed of unbleached threads and the figures of bleached threads, the figures consisting of dots covering about one-eighth of the surface of the fabric, is dutiable under the provision in Schedule I, tariff act of 1897, for " unbleached " and not " bleached " cotton cloth. United States v. Beer. United States circuit court, southern district of New York ; November 6, 1905 ; suit 3914. Appeal by United States from decision of Board of General Appraisers, Abstract 4700 (T. D. 26053). Board affirmed. (T. D. 26881; November 29, 1905.) Note.— The United States has acquiesced in this decision. Terry cloth dutiable under paragraph 310, as cotton cloth. (See Terry cloth.) 126 DIGEST OF CUSTOMS DECISIONS, 1904-1901. Cotton — Continued. Cloth — Continued. Varying thread count : Certain woven cotton fabrics were made with close- woven stripes composed almost wholly of warp threads, alternating with reticulated openwork composed almost wholly of filling threads; sub- stantial portions of the goods contained either no warp threads or no filling threads, and nowhere did the warp and filling threads exceed 100 threads to the square inch. Held that the goods should not, for want of homogeneity, be excluded from the provision in paragraph 305, tariff act of 1897, for " all cotton cloth not exceeding one hundred threads to the square inch counting the warp and filling." Quaintance v. United States. United States circuit court, southern district of New York; December 19, 1905 ; suit 3931. Appeal by importer from decision of Board of Gen- eral Appraisers, G. A. 5928 (T. D. 26062). Board reversed (T. D. 26999; January 12, 1906). Fancy fabrics, from which substantial number of warp threads and of fill- ing threads are missing in different parts of the goods, are not by reason of such irregularity of texture to be excluded from the provisions for countable cotton cloth in Schedule I, act of 1897. Schade v. United States. United States circuit court, eastern district of Missouri, eastern division ; September 17, 1906 ; No. 5158 ; suit 1717. Appeal by importer from decision of Board of General Appraisers. Board reversed. (T. D. 27650; October 10, 1906.) Acquiesced in. (T. D. 27640.) With silk figures : Held that cotton cloth containing figures produced by extra threads of silk is not dutiable under paragraph 322, act of 1897, as manufactures of cotton, nor under the provisions in Schedule I for cotton cloth, but is dutiable under paragraph 311 relating to cloth com- Ijosed of cotton and silk, of which cotton is the component material of chief value. (T. D. 26373— G. A. 6044; May 15, 1905.) Cotton and artificial silk : Cloth made of cotton and artificial silk, cotton the comjionent material of chief value, is properly dutiable at the rate of 45 per cent ad valorem under the provisions of paragraph 322, act of 1897. (T. D. 26607— G. A. 6110; July 20, 1905.) Cotton and silk. (See Silk and cotton cloth.) Cotton and wool — Specific designation — Manufactures of cotton — Manu- factures in part of wool : The provision in paragraph 355, act of 1890, for " all manufactures of cotton not specially provided for," is more specific than that in paragraph 392 for " all manufactures of every description made wholly or in part of wool * * * not specially pro- vided for;" and cloth composed in part of wool but in chief value of cotton falls under the former rather than the latter provision. Pro- visions equally specific: The provision in paragraph 355, act of 1890, for " all manufactures of cotton not specially provided for," being more specific than that in paragraph 392 for "all manufactures of every description made wholly or in part of wool * * * not specially pro- vided for," articles covered by both are not within the provision in section 5 of said act that " if two or more rates of duty shall be ap- plicable to any imported article, it shall pay duty at the highest of such rates." Benoit v. United States. United States circuit court, southern district of New York; April 21, 1892; suit 665. Appeal by importer from decision of Board of General Appraisers. G. A. 1064 T. D. 12250). Board reversed. Note. — No further proceedings were taken in this case (T. D. 12758). (T. D. 26823; October 26, 1905.) DIGEST OF CUSTOMS DECISIONS, IQOi-lgOT. 127 Cotton — Continued. Damask — Finished articles: Finished articles manufactured from cotton damask should be returned for duty under paragraph 322, act of 1897. (T. D. 25078; March 4, 1904.) Same: The countable provisions of the cotton schedule (I) paragraphs 304 to 309, inclusive, assessing duty upon " cotton cloth " according to count of threads, weight, and value, are applicable to finished articles composed of cotton damask, made up and ready for use, when susceptible of such count, etc. G. A. 5800 (T. D. 24290), affirmed in United States v. Doug- lass & Berry (suit 3355), no opinion, followed. Countable cotton damask napkins, finished articles, made up ready for use, are dutiable under the appropriate countable provisions of the cotton schedule (I), act of 1897 (paragraphs 304 to 309, inclusive), as " cotton cloth " and not as " cotton table damask " under the provisions of paragraph 321, or as " manu- factures of cotton not specially provided for " under the provisions of paragraph 322 of said act. The term " cotton table damask," as used in said paragraph 321, is limited in its application to cotton table damask in the piece, and does not apply to cotton table damask in the form of finished articles. G. A. 5527 (T. D. 24880) and G. A. 4312 (T. D. 20353) followed. (T. D. 25107— G. A. 5612; March 11, 1904.) Same : Held that certain Turkish table covers made of cotton damask, with fringed edges, which as imported are in a complete condition and ready for use, are not dutiable as cotton table damask under paragraph 321, act of 1897, nor as " manufactures of cotton not specially provided for " under paragraph 322 of said act, but are " cotton cloth " as defined in paragraph 310 of said act, and are dutiable under the provisions of Schedule I of said act for countable cotton cloths, according to weight, value, etc. United States v. Douglass. United States circuit court, southern district of New York ; January 21, 1904 ; suit 3355. Appeal by United States (T. D. 24314) from decision of Board of General Ap- praisers, G. A. 5300 (T. D. 24290). Decision of Board affirmed. (T. D. 25469; July 8, 1904.) Table: Bolts of cotton table damask, several yards in length and about 1 yard in width, intended to be cut up in table napkins and to form the selvages for which and facilitate the subsequent cutting of the same, having running in the fabric both lengthwise and crosswise woven selvages marking off the individual napkins and line of cutting, are piece goods, and as such dutiable at the rate of 40 per cent ad valorem as " cotton table damask," under the provisions of paragraph 321, act of 1897. G. A. 4312 (T. D. 20353), Douglass & Berry v. United States (123 Fed. Kep., 993), and G. A. 5300 (T. D. 24290) distinguished. (T. D. 24880— G. A. 5527; January 5, 1904.) Same : Cotton table damask in the piece is properly dutiable at the rate of 40 per cent ad valorem under the provisions of paragraph 321, act of 1897, relating to " cotton table damask," and not under any of the provisions of the countable clauses of the cotton schedule, so-called, of said act (T. D. 24944— G. A. 5558; January 26, 1004.) Same: Certain articles, composed of cotton cloth and cotton table damask, held properly dutiable under the countable provisions of the cotton schedule (I), paragraphs 304 to 309, inclusive, act of 1897, and not as " manufactures of cotton " under paragraph 322 of said act. (T. D. 25333— G. A. 5691; May 27, 1904.) 128 DIGEST OF CUSTOMS DECISIONS, 1904-1907. Cotton — Continued. Damask — Continued. Table covers, dollies, and napkins: Damask table covers, napkins, doilies, and other completed articles made of cotton damask are properly dutiable at the applicable rate according to count of threads, weight, value, etc., under the countable clauses of the cotton schedule, and not under the provisions of paragraph 321, act of 1897. (T. D. 26266— G. A. 6010; April 7, 1905.) Completed articles made of cotton damask are not dutiable under para- graph 321, act of 1897, as " cotton table damask," nor under paragraph 322, as manufactures of cotton, not specially provided for, but under the provisions of Schedule I for cotton cloth, by virtue of paragraph 310, defining " cotton cloth " as including " all woven fabrics of cotton In the piece or otherwise." Dunham v. United States. United States circuit court, southern district of New York; January 10, 1906; suit 3993. Ap- peal by importers from decision of Board of General Appraisers, 6. A. 6010 (T. D. 26266). Board affirmed. (T. D. 27026; January 19, 1906.) In the piece: Table napkins in the piece, composed of cotton damask, are not dutiable under the provisions of Schedule I, act of 1897, for cotton cloth, but under paragraph 321 as " cotton table damask." Wilson v. United States. United States circuit court, southern district of New York ; February 23, 1905 ; suit 3720. Appeal by importers from decision of Board of General Appraisers, Abstract 3138 (T. D. 25665). Decision of Board affirmed. (T. D. 26290; April 13, 1905.) Note.— An appeal was taken by importers in this case. In construing the provision in paragraph 321, act of 1897, for " cotton table damask," Held, in the absence of evidence as to a different trade meaning of the words, that their common and popular meaning is broad enough to Include articles of cotton table damask in the piece, and that merchandise of that description is dutiable thereunder rather than under the countable cotton provisions of Schedule I, which are less specific. Wilson V. United States. United States circuit court of appeals, second circuit; February 2, 1906; No. 112; suit 3720. Appeal by importer from decision of circuit court (138 Fed. Rep., 1007; T. D. 26290) affirm- ing a decision of the Board, Abstract 3138 (T. D. 25665). Lower court affirmed. (T. D. 27092; February 1, 1906.) The expression, " cotton table damask," in paragraph 321, tariff act of 1897, was used in its denominative or common popular sense, which includes that material made up or in the piece, rather than with any narrower trade meaning that might confine it to goods in the piece. Completed articles of cotton table damask are more specifically enumer- ated as " cotton table damask " in paragraph 321, tariff act of 1897, than as cotton cloth in paragraphs 304-308, and are properly dutiable under the former provision. Congress, in passing the tariff act of 1890, with a provision for " cotton damask, in the piece or otherwise," is presumed to have been informed as to a decision by the Secretary of the Treasury construing the provision in the former tariff act for " cotton damask." The meaning of the provision for " cotton table damask " in paragraph 321, tariff act of 1897, held to be determined by reference to correspond- ing provisions of previous tariff acts. Dunham v. United States. United States circuit court of appeals, second circuit; December 27, 1906; No. 82; suit 3993. Appeal from circuit court of United States, southern district of New York. (T. D. 27026.) Decision reversed. (T. D. 27805; January 2, 1907.) Acquiesced in. (T. D. 27841; January 22, 1907.) DIGEST OP CUSTOMS DECISIONS, 1904-1907. 129 Cotton — Continued. Damask — Continued. Articles composed of cotton table damask held properly dutiable as " cotton table damask " at the rate of 40 per cent ad valorem under paragraph 321, tariff act of 1897. (T. D. 27890— G. A. 6539; February 5, 1007.) Elastic braid — Dutiable under paragraph 339, act of 1897. (See Braid.) Embroidery. (See Embroidery cotton.) Fish netting — Composed of cotton dutiable under paragraph 322 as manufactures of cotton. (See Pish netting.) Gloves, embroidered — Certain ladles' cotton gloves having four parallel lines of needlework in scroll effect, Held to be dutiable at the rate of 60 per cent ad valorem under paragraph 339, act of 1897. (T. D. 27663— G. A. 6461; October 10, 1906.) Gloves — Sufficiency of protest. (See Protest, sufficiency.). Hat linings — Linings for hats composed in chief value of cotton, made up into completed articles, ready to be inserted and fastened in hats, are properly dutiable as articles of cotton veearing apparel partly manufactured, at the rate of 50 per cent ad valorem under the provisions of paragraph 314, act of 1897. (T. D. 27660— G. A. 6458; October 10, 1906.) Hose — Hose composed of countable cotton cloth is properly dutiable as countable cotton cloth. (T. D. 26351— G. A. 6032; May 5, 1905.) Labels — Woven strips of colored cotton, about 2 inches vcide and several yards long, into which are woven,»in coarse silk, at intervals varying from 3 to 6 inches, the names of certain shoe companies, together with a word de- signed to indicate a particular style of shoe, the goods being intended, when properly cut, to be sewn or otherwise attached to the tops of shoes, are dutiable at 50 cents per pound and 30 per cent ad valorem under the provision in paragraph 320, act of 1897, for " labels, for garments or other articles, composd of cotton." In re Wolff, G. A. 4269 (T. D. 20047). (T. D. 24939— G. A. 5553; January 21, 1904.) Same : Cotton strips, into which are woven, in silk, certain names, the goods being intended when cut to be attached to the tops of shoes, are held not to be labels in the condition in which imported, and not to be dutiable under paragraph 320, act of 1897, as " labels, for garments or other articles, composed of cotton," but as " manufactures of cotton not speci- ally provided for " under paragraph 322. Herzog v. United States. United States circuit court, southern district of New York ; December 13, 1904; suit 3495.' Appeal by importer from decision of Board of General Appraisers. G. A. 5553 (T. D. 24939). Decision of Board re- versed. (T. D. 25874; December 16, 1904.) Same : Cotton strips about 2 inches wide, in which are woven in silk at in- tervals varying from 3 to 6 inches the names of certain shoe companies, and which are intended when cut to be attached to the tops of shoes, are 46341—08^ 9 130 DIGEST OF CUSTOMS DECISIONS, 1904-1907. Cotton — Continued. Labels — Continued. within the proTision in paragraph 320, act of 1897, for " labels, for gar- ments or other articles, composed of cotton." United States v. Herzog. United States circuit court of appeals, second circuit ; December 20, 1905 ; No. 54; suit 3495. Appeal by United States from decision of circuit court, southern district of New York (135 Fed. Kep., 919; T. D. 25874). Lower court reversed. (T. D. 27009; January 12, 1906.) Same: Labels composed in chief value of cotton, imported in strips, each strip containing sevei^l labels, are dutiable at 50 cents per pound and 30 per cent ad valorem under the provision in paragraph 320, act of 1897, for " labels, for garments or other articles, composed of cotton or other .vegetable fiber." United States v. Herzog (reported in T. D. 27009) over- ruling Herzog v. United States (135 Fed. Rep., 919; T. D. 25874) and affirming. In re Herzogf G. A. 5553 (T. D. 24939), followed. (T. D. 27053— G. A. 6271; January 24, 1906.) Same — Embroidered cotton labels composed of a basic fabric of cotton, to which is added and upon which Is superimposed embroidered cotton and silk designs and letters, are properly dutiable at the rate of 60 per cent ad valorem under the provisions of paragraph 320 and the proviso to par- agraph 339, act of 1897. (T. D. 26006— G. A. 5907; January 27, 1905.) Laces and lace articles — The expression " cotton laces " in paragraph 325, act of 1883, is not merely a descriptive term as to the trade meaning of which no evidence was admissible; and it is competent to show whether a trade understanding as to its meaning existed, and if so, whether it included certain classes of lace articles. Lace articles in a completed form, not made up from lace in the running yard, but produced originally as lace only in their finished condition. Held to be " cotton laces " within the ordinary significance of that term as used in paragraph 325, apt of 1883, and to be dutiable as such, in the absence of proof of a contrary trade understanding of the meaning of that expression. Mills v. Robertson. United States circuit court, southern district of New York ; June 21, 1898 ; N. S. 9674. Action to recover duties brought by importer. Verdict for United States. (T. D. 27509; July 25, 1906.) Manufactured from cotton waste — An importation produced from cotton or cotton waste, which has been treated mechanically for removing the dirt, seeds, and extraneous matter, and afterwards put through a process of boiling with alkalies, sometimes under pressure and sometimes not, though usually under pressure, and after that treated with bleaching chemicals, usually chloride of lime, for the purpose of further cleaning and then treated alternately with acid and pure water baths for the same purposes, then dried and put up into bales for shipment. Held not to be a manufacture of cotton dutiable at the rate of 45 per cent ad valorem under the provisions of paragraph 322, act of 1897, but cotton free of duty under paragraph 537 of the free list of said act. (T. D. 27289— G. A. 6339; April 13, 1906.) Acquiesced in. (T. D. 27356.) Piece-dyed silk and cotton goods. (See Silk and cotton goods.) Pile fabrics — Held that certain cotton uncut pile fabrics, used in the manufacture of ' slippers exclusively, are dutiable under the provision in paragraph 315, act of 1897, for pile fabrics of cotton, and not under paragraph 381 of DIGEST OF CUSTOMS DECISIONS, 1904-190'7. 131 Cotton — Continued. Pile fabrics — Continued. said act, relating to " carpets and carpeting of * * * cotton * * * not specially provided for." (T. D. 24908— G. A. 5588; January 15, 1904.) Same : Bolts of woven cotton cloth, 28 inches wide and 4 meters long, with a raised uncut pile, Intended to be cut into slipper uppers, and having the selvages as well as line of cutting of the individual uppers made in the course of fabrication by omitting the pile portion of the fabric, are prop- erly dutiable at the rate of 12 cents per square yard and 25 per cent ad valorem under paragraph 315, act of 1897, and are not subject to the pro- visions of the second proviso to said paragraph levying 10 per cent addi- tional duty upon " manufactures or articles in any form made or cut from pile fabrfcs." See G. A. 5527 (T. D. 24880). (T. D. 25631— G. A. 5801; September 19, 1904.) Pillow slips — The metal portion of an article necessary to throw it within the category for the purposes of tariff classification of an article in part of metal must be more than a mere incident or an immaterial part of the com- pleted article and must form a necessary and substantial part thereof. Seeberger v. Schlessinger (152 U. S., 581) followed. Certain cotton pillow slips held to be properly dutiable according to the count of threads, condition, and value, under the applicable countable provisions of the cotton schedule, act of 1897. (T. D. 27659— G. A. 6457 ; October 10, 1906.) Shawls, knit — Dutiable as cotton wearing apparel under the provisions of paragraph 314, act of 1897. (T. D. 26369— G. A. 6040; May 12, 1905.) Tapes — Certain cotton fillets or bands, composed of cotton, which are about three- sixteenths of an inch wide, are intended to be used as a part of piano actions, and are braided on a braiding machine. Held to be dutiable under the provision for cotton " tapes " in paragraph 320, act of 1897, and not under that for cotton " braids " in paragraph 339 of said act. Ranft V. United States. United States circuit court, southern district of New York ; December 18, 1903 ; suit 3357. Appeal by importer from de- cision of Board of General Appraisers. G. A. 5297 (T. D. 24289). De- cision of Board reversed. (T. D. 25180; April 2, 1904.) Note.— The United States acquiesced in this decision. Braided articles varying from -one-eighth to one-half of an inch in width, composed of cotton yarns, put up in small bundles and bearing labels with the letters " C-B." thereon, being the initials of the name of the manufacturers (Cartier-Bresson), are commercially known as "tapes," and as such are properly dutiable at 45 per cent ad valorem under the provisions of paragraph 320, act of 1897. (T. D. 27060— G. A. 6278.; January 29, 1906.) Thread, picot or loop. (See Thread.) Trimmings — Galloons — Hat hands — Galloons : In constructing paragraph 263, act of 1894, , relating to cotton " galloons," Held as to certain cotton bands in widths not less than 1 inch, with perfectly straight or plain selvaged edges, which are used in trimming hats, that, although such articles up to an inch in width may 132 DIGEST OF CUSTOMS DECISIONS, 1904-190'?. Cotton — Continued. Trimmings— Galloons— Hat bands — Continued. be known as galloons in trade and commerce, they are not so known when their width exceeds 1 inch. Hat Bands : Certain woven cotton arti- cles, from 1 to 2J inches wide, chiefly used as hat bands for trimming men's hats, Held to be dutiable as " trimmings " of cotton under para- graph 276, act of 1894, and not as " galloons " under paragraph 263 of said act, nor as " manufactures of cotton * * * hq^ specially pro- vided for " under paragraph 264 of said act. United States v. Graef. United States circuit court of appeals, second circuit ; January 6, 1904 ; suit 3247. Appeal from United States circuit court, southern district of New York. (T. D. 24975; February 2, 1904.) Twisted. (See Etamines.) Underskirts, knit — Knit cotton underskirts are properly dutiable as underwear under the pro- visions of paragraph 319, act of 1897. (T. D. 26085— G. A. 5938; Febru- ary 21, 1905.) ITnion fabrics — Certain union fabrics, composed of cotton and flax, held to be in chief value of cotton and dutiable as manufactures of cotton, not specially provided for, at the rate of 45 per cent ad valorem, under the provisions of paragraph 322, act of 1897. (T. D. 25064— G. A. 5598; February 27, 1904.) Velours, double-faced — Double-faced cotton velours are properly dutiable as countable cottons con- taining extra threads under the provisions of paragraphs 304, 309, and 313, act of 1897. (T. D. 26447— G. A. 6065; June 6, 1906.) Waste — Defined : The term " cotton waste " defined as covering all waste material left over in the manufacture of cotton goods in cotton mills. (T. D. 27453— G. A. 6390; June 26, 1906.) Thread waste, composed of cotton and jute, the jute being from 15 to 25 per cent in quantity and being of much less value than the cotton, and the entire mixture being known in trade as " cotton waste," is free of duty under paragraph 537, act of 1897, as cotton waste, and is not duti- able at 10 per cent under paragraph 463 as waste not provided for. (T. D. 25859— G. A. 5869; December 16, 1904.) Same — Cotton yarn : Waste cotton yarn, which has been put through a machine so as to press the waste into the form of sheets similar to cot- ton batting, the sheets being then wrapped around a roller for the sake of easy transportation, and which is known in trade as cotton waste, is free of duty under paragraph 537, act of 1897, as cotton waste, and is not dutiable either as a manufacture of cotton under paragraph 322 or as a nonenumerated manufactured article under section 6. The loose pressing of the waste and wrapping it around a roller for the sake of easy transportation is not a process of manufacture. (T. D. 25988 — G. A. 5901; January 23, 1905.) Same — Thread waste: Cotton waste, consisting of skeins and warp ends, sometimes white and sometimes colored, which has gone through a ma- chine process to remove the lumps and knots, and which is known in trade as cotton-thread waste and is chiefly used by railroads and fac- tories for wiping machinery on account of its absorbent qualities, comes DIGEST or CUSTOMS DECISIONS, 1904-1907. 133 Cotton — Continued. . Waste — Continued. within the definition of the phrase " cotton waste " as used in paragraph 537, act of 1897, and is held to be free of duty. (T. D. 27453— G. A. 6390; June 26, 1906.) Yarn — Decision of the United States circuit court for the southern district of New York in suit 4886, Cohen v. United States, and suit 4887, Robinson v. United States (T. D. 28210), acquiesced in. Memorandum decision. (T. D. 28333; July 18, 1907.) Tarn, " knicker," " slub," and fancy — Cotton "knicker," "slub," or "fancy yarns" held properly dutiable as yarns according to number under the provisions of paragraph 302, act of 1897. (T. D. 27627— G. A. 6443; September 26, 1906.) Yokes, crocheted — So-called cotton crochet yokes, consisting of knitted or crocheted articles and used in ornamenting women's underwear, Held not to be trimmings or lace articles within the meaning of paragraph 339, act of 1897, but ornaments, dutiable as manufactures of cotton under paragraph 322, act of 1897. Loewenthal v. United States. United States circuit court, south- ern district of New York ; January 30, 1906 ; suit 3742. Appeal by im- porters from decision of Board of General Appraisers, Abstract 3460 (T. D. 25735). Board reversed. (T. D. 27091; February 1, 1906.) Acquiesced in (T. D. 27166). Cotton crocheted bands or yokes, 12 to 15 inches In length and an inch wide, used as a trimming on women's vests, held to be dutiable as manufactures of cotton under the provisions of paragraph 322, act of 1897, and not as cotton lace articles under paragraph 339. Loewenthal v. United States (T. D. 27091), reversing Abstract 3460 (T. D. 25735), cited and followed. (T. D. 27221— G. A. 6320; March 20, 1906.) Cotton and gilt paper articles. (See Paper hangings.) Cotton-seed meal. Cotton-seed meal, produced by the grinding of oil cake, is properly dutiable at 20 per cent as a nonenumerated manufactured article under section 6, act of 1897, and is not free of duty under paragraph 625, as " oil cake." Ruhe V. United States ; suit 2985, unreported ; In re Wright, G. A. 2977 (T. D. 15953). (T. D. 25167— G. A. 5628; March 31, 1904.) Coumarin synthetic. Coumarln synthetic Is a coal-tar preparation not medicinal and dutiable at 20 per cent ad valorem under paragraph 15, act of 1897. (T. D. 25481 — G. A. 5745; July 18, 1904.) Countervailing duty. (See Duty, countervailing.) Couiitry of origin, marking. Souvenir postal cards which are usually and ordinarily marked must be marked to indicate the country of origin under section 8, act of 1897. Cards not usually marked are not required to be marked with the country of origin. (T. D. 28225; June 7, 1907.) Court decisions, finality of published. (See Finality of published court deci- sions.) 134 DIGEST OF CUSTOMS DECISIONS, igOt-lOOl. Court parties. (See Table of court cases in appendix.) Courtesies, extension of. (See Customs.) Coverings. Additional duty on.- (See Duty, additional.) Chocolate — Appraisement. (See Appraisement.) Decorated jugs containing whisky — Earthenware jugs, having on them decorative designs, used as containers for whisky, are properly dutiable under paragraph 95, act of 1S97, as decorated earthenware, by virtue of the provisions of paragraph 296, which enacts that jugs containing spirituous liquors shall pay duty at the same rate as would be chargeable thereon if imported empty. The fact that such jugs may be the usual coverings of the whisky is immaterial (T. D. 25106— G. A. 5611; March 11, 1904.) Same: Earthenware jugs Imported filled with whisky, in packages each containing not less than one dozen jugs, as prescribed by paragraph 296, act of 1897, are entitled to free entry as the usual coverings for merchan- dise subject to specific duty, and not dutiable at 60 per cent ad valorem under paragraph 95. G. A. 5611 (T. D. 25106) modified. (T. D. 25534— G. A. 5772; August 12, 1904.) Jute bagging for cotton — Certain jute bagging found suitable for covering cotton, and held dutiable at six-tenths of 1 cent per square yard under paragraph 344, tariff act of 1897. Abstract 10469 (T. D. 27209) overruled. (T. D. 28218— G. A. 6607; May 28, 1907.) Paper bags for violins — Paper bags used for the protection of violins during transportation are dutiable at 35 per cent ad valorem under paragraph 407, as manufactures of paper, and not at 45 per cent ad valorem under paragraph 453 as cases for musical instruments. (T. D. 25766— G. A. 5847; November 14, 1904.) Tea — Tea canisters, made almost entirely of metal, covered with paper of an ornamental character, Held to be usual coverings and not dutiable. (T. D. 25066— G. A. 5600; March 1, 1904.) Appealed March 5, 1904 (T.D. 25080). Same : Held that certain tin tea chests or cases Imown as " Toohey's patent excelsior tea caddies," which are used as coverings or containers of tea in its transportation, and which, after having subserved that purpose, are used, and are designed to be so used, for other purposes, are subject to the additional duty provided in section 19, customs administrative act of June 10, 1890, for " any unusual article or form designed for use other- wise than in the bona fide transportation " of merchandise in the United States. Jackson v. Siegfried (126 Fed. Rep., 837). United States cir- cuit court, northern district of California ; San Francisco, June 27, 1901 ; No. 12732; suit 1424. Appeal by collector from decision of Board of General Appraisers. G. A. 4358 (T. D. 20702). Note T. D. 20809, T. D. 24288, T. D. 24289, T. D. 24408, T. D. 23040, T. D. 25066, and T. D. 25080. Decision of Board reversed. (T. D. 25114; March 9, 1904.) Note. — No appeal was taken from this decision. DIGEST OP CUSTOMS DECISIONS, 1904-1907. 135 Covering's — Continued. Tea — Continued. Same : HeM tliat certain metal canisters of tlie kind in which tea has been Imported to some extent, and of such construction as to be adapted for further use after the tea has been removed, are not subject to the addi- tional duty on coverings provided in section 19, customs administrative act of 1890, for " any unusual article or form designed for use otherwise than in the bona fide transportation " of its contents to the United States. Nixon V. Howland. United States circuit court, northern district of Illi- nois, eastern division ; Chicago, November 7, 1904 ; No. 27160 ; suit 1591. Appeal by importers from decision of Board of General Appraisers, G. A. 5600 (T. D. 25066). Board affirmed. Note. — The foregoing decision has been acquiesced in by the United States. (T. D. 26877; November 29, 1905.) Unusual — Section 19, act of June 10, 1890, does not provide for cumulative duties on unusual coverings. When merchandise is imported contained in unusual coverings the value of these unusual coverings should not be added to the per se value of the merchandise, but said coverings should be assessed separately and duty collected thereon at the rate they would bear if not used to contain the merchandise. Arnold & Co.'s case,. G. A. 4926 (T. D. 23056), overruled, and Alessi's case, G. A. 5405 (T. D. 24622), followed. (T. D. 26608— G. A. 6111 ; July 20, 1905.) Section 19, customs administrative act of 1890, prescribing that the dutiable value of goods subject to an ad valorem duty shall include the cost of their coverings, and that unusual coverings shall be assessed with " addi- tional duty * * * at the rate to which the same would be subject if separately imported," does not authorize the imposition of cumulative duties, and where the coverings are unusual, and they are therefore sub- ject to the separate duty, their value should not be included in the duti- able value of their contents. United States v. Park. United States cir- cuit court, southern district of New York ; December 20, 1905 ; suit 4075. Appeal by United States from decision of Board of General Apprais- ers, G. A. 6111 (T. D. 26608). Board sustained. (T. D. 26973: January 6, 1906.) Section 19, customs administrative act of 1890, prescribes that the dutiable value of goods subject to an ad valorem duty shall include the cost of their coverings, and that when the coverings are unusual they shall be assessed with " additional duty' * * * at the rate to which the same would be subject if separately imported." Held that this does not mean that the " additional duty " is in lieu of the duty which would accrue on unusual coverings by including their cost in the dutiable value of their contents, but that such coverings are liable to the duty in both forms. United States v. Park. United States circuit court of appeals, second cir- cuit; January 8, 1907; No. 83; suit 4075. Appeal from circuit court of the United States for the southern district of New York (142 Fed. Rep., 202). (T. D. 26973.) Decision of circuit court reversed. (T. D. 27833; January 16, 1907.) Wine in bottles — Wooden cases equipped with iron hinges, hasps, and staples, and prepared so as to admit of being locked, which are used as coverings for bottled wine and are patented, are unusual coverings for such imported mer- chandise and are subject to the same rate of duty as that which would 136 DIGEST OF CUSTOMS DECISIONS, 1904-1907. Coverings — Continued. Wine in bottles — Continued. be chargeable if separately imported. The fact that the contents are subject to specific instead of ad valorem duties would not modify this principle or change the classification of the goods as manufactures of wood under paragraph 208, act of 1897. (T. D. 27797— G. A. 6509; December 31, 1906.) Cracked ginger root. (See Ginger root, cracked.) Cranberries. Cranberries, which, after being placed in barrels for shipment, are reduced to a pulpy condition by being immersed in boiling water, but which are known as cranberries and used lilje fresli cranberries in mailing cran- berry sauce, are dutiable as " cranberries " under paragraph 262, act of 1897, and not as fruits preserved in their own juice under paragraph 263. (T. D. 26932— G. A. 6238; December 21, 1905.) Cravenette cloth. — Waterproof woolen cloth. HelO, that certain so-called cravenette cloth, consisting of woolen or worsted fabrics that have been subjected to a waterproofing process, is dutiable under paragraph 369, act of 1800, as " waterproof cloth," and not under paragraph 392 of said act as " woolen or worsted cloths," nor under para- graph 395 of said act as " dress goods * * * of wool, worsted," etc. Brown v. United States (126 Fed. Rep., 446). United States circuit court, southern district of New Tork ; November 25, 1903 ; suit 1845. Ap- peal by importer from an unpublished decision of the Board of General Appraisers, dated February 20, 1894. Decision of Board reversed. (T. D. 25139; March 17, 1904.) Note. — An appeal from this decision has been taken by the United States to the circuit court of appeals, second circuit. Cravenette cloth — Waterproof cloth — Woolen dress goods : So-called crave- nette cloth of wool, which has been subjected to a process making it practically waterproof, the predominant use of which is for outer gar- ments to be worn in rainy weather, and which commercially is known as waterproof cloth but not as dress goods, is dutiable under the provision in paragraph 369, act of 1890, for " waterproof cloth," and not as " dress goods * * * composed wholly or in part of wool," under paragraph 395, nor as " woolen or worsted cloths * * * made wholly or in part of wool," under paragraph 392. Construction — Schedule titles — Ejusdem generis — Waterproof cloth : The principle of ejusdem generis does not operate to exclude waterproof woolen cloth from the provision for " waterproof cloth " in paragraph 369, act of 1890, which is a part of Schedule J, entitled " Flax, hemp and jute, and manufactures of." The titles of the various schedules are not intended to be perfectly accurate, but furnish general information only of the articles enumerated therein. United States v. Brown. United States circuit court of appeals, second circuit; March 8, 1905; No. 117; suit 1845. Appeal by United States from decision of circuit court for southern district of New York. Deci- sion of lower court reversed. (T. D. 26124; March 8, 1905.) Acquiesced in by the United States. (T. D. 26170.) Crayons, charcoal, or fusians. (See Fuslans.) Cream, sour. (See Sour cream.) DIGEST OF CUSTOMS DECISIONS, IQM-IQO'I. 137 Creolin-pearson. Creolin or creolin-pearson is dutiable under the provision in paragraph 15, act of 1897, for ■" preparations of coal tar, not colors or dyes and not medicinal," and not under paragraph 68 as a medicinal preparation. G. A. 4691 (T. D. 22139) ; G. A. 4989 (T. D. 23270), modified; Merck v. United States (T. D. 24920) followed. (T. D. 24913— G. A. 5543; Jan- uary 19, 1904.) Same: The coal-tar preparation known as creolin-pearson is not dutiable as a medicinal preparation under paragraph 68, act of 1897, but under the provision in paragraph 15 of said act for " preparations of coal tar, not colors or dyes and not medicinal." Merck v. United States. United States circuit court, southern district of New York; November 4, 1903; No. 3254. Appeal by importers from unpublished decision of Board of General Appraisers. (T. D. 24920; January 14, 1904.) Note. — No appeal was taken from this decision. Cricket bats, willow, etc. Cricket bats and other articles manufactured from willow dutiable at the rate of 40 per cent ad valorem under paragraph 206, tariff act of 1897. (T. D. 28242; June 15, 1907.) Crocheted yokes, cotton. (See Cotton crocheted bands or yokes.) Croclieted bands, cotton. (See Cotton crocheted yokes.) Croquet and roque balls. (See Wood.) Crosses, birch bark. (See Birch-bark crosses.) Crucifixes. Crucifixes composed of metal and mother-of-pearl and metal and wood, fitted with rings by means of which they may be attached to rosaries or suspended from cords, held not to be commonly known as jewelry. They are dutiable, if composed in chief value of mother-of-pearl, at the rate of 35 per cent ad valorem under paragraph 450; if in chief value of metal, at 45 per cent under paragraph 193, act of 1897. (T. D. 25716— G. A. 5828; October 25,. 1904.) Crude balata. (See Balata.) Crude tartar from Algeria — Reciprocal agreement with France. (See Reci- procity. ) Crushed marble. (See Marble, crushed.) Cryolite, artificial. Artificial cryolite is entitled to free entry as " cryolite or kryolith " tinder the provisions of paragraph 538 (free list), act of 1897. (T. D. 24990— G. A. 5575; February 4, 1904.) Cuba. Foreign country — Cuba was, as to the United States, a foreign country during the occupation of that island by American military forces, previous to the transfer of the island to Cuban government and control on May 20, 1902. Importa- tions from the United States into Cuba during the American control of that island prior to May 20, 1902, were properly subjected to the duties levied by the American military authorities, Galban & Co. v. United 138 DIGEST OF CUSTOMS DECISIONS, 1904-190'?. Cuba — Continued. Foreign country — Continued. States. United States Court of Claims; October 30, 1905; No. 24207. On proceedings for the return of duties. Petition dismissed. (T. D. 27946; February 27, 1907.) Mail importations from. (See Mail importations.) Reciprocity with. (See Reciprocity.) Sugar from — Cuban treaty. (See Reciprocity, Cuba, sugar from.) Sugar products of, drawback on. (See Drawback.) Treaty with. (See Reciprocity, Cuba.) Cuban cigars and cigarettes, dutiable value of. (See Dutiable value.) Cubes, mosaic, glass. (See Glass mosaic cubes.) Culm. (See Coal.) Cumulative duty. (See Duty, cumulative.) Currency of invoice. Consular certificate — Where merchandise is entered upon a pro forma invoice and the consular invoice thereafter produced, the requirements of the statute and of the regulations requiring; a certificate of depreciation in the value of currency to be attached to the invoice, are satisfied if such certificate of deprecia- tion is attached to the consular invoice. (T. D. 26605 — G. A. 6108; July 19, 1905.) " Cuban " pesos and " Spanish gold " — Under the proclamation of the estimate of the Director of the Mint of the value of foreign coins for the quarter commencing April 1, 1004 (T. D. 25162), "Spanish gold" pesos should be reduced, upon liquidation of entry at $0,965 and " Cuban '• pesos at $0,926 in United States money. (T. D. 25505; August 2, 1904.)- The Cuban peso is not a standard coin or currency in circulation, and invoices made out in such " pesos " should not be accepted by collectors. (T. D. 26298; April 21, 1905.) Currency — Standard and depreciated — Invoice currency presvimed to be standard : In an invoice of goods exported from the Kingdom of Greece, where the currency of the invoice is de- scribed as drachmas, it is presumed to refer to the standard coin of that name, and not to a depreciated or paper currency. Consular certificate required : In the absence of a consular currency certificate complying with the requirements of article 692, consular regulations, no allowance can be made lawfully for any depreciated currency. In re Waentig, Solinger & Co., G. A. 3514 (T. D. 17252), affirmed in circuit court for the southern district of New York, in suits 1522-1523. Hecht v. Magone (re- ported in T. D. 10013). (T. D. 26448— G. A. 6066; June 6, 1905.) Date and place of exportation — Valuation of foreign coins — ^Date of exportation — Consular certification — Clerical error : Section 25, act of 1894, in providing for the estimation of the value of foreign coins in money of the United States, prescribes that " the date of the consular certification of any invoice shall, for the pur- DIGEST OF CUSTOMS DECISIONS, 1904-1907. 139 Currency of invoice — Continued. Bate and place of exportation — Continued. poses of this section, be considered the date of exportation." KeU that this provision is not mandatory ; also, where the date of consular certifi- cation of an invoice was several weeks later than the true date of ex- portation, which date was stated in the Invoice, this discrepancy being due to the shippers' error in not presenting the Invoice to the consul until after expiration. Held that the actual time of exportation and not of consular certification should, for the purposes of said section, be con- sidered the date of exportation. Same — Place of exportation : Merchan- dise hoiight in Canton was shipped by junk to Hongkong, where it was transshipped for the voyage to the United States on a vessel that sailed several weeks later, and the invoice was certified by the United States consul at Canton. Held that Canton was the place of exportation. Date of exportation — Consular certification : The date of consular certification of an invoice is only prima facie evidence of the date of exportation, and the presumption arising therefrom is rebuttable. Lawrence v. United States. United States circuit court, southern district of New York ; De- cember 23, 1903 ; suit 3297. Appeal by importers from unpublished deci- sion of Board of General Appraisers. Board reversed. (T. D. 25073; February 26, 1904.) Note. — ^Appeal taken by Government to circuit court of appeals, second circuit. In assessing duty on imported merchandise upon its value " at the time of exportation to the United States," as provided in section 19, customs ad- ministrative act of June 10, 1890, the date of the certification of the in- voice by the United States consul is conclusive evidence of the time of ex- portation, by virtue of section 25, act of 1894, which provides that " in estimating the value of all foreign merchandise exported to the United States * * * the date of the consular certification of any invoice shall * * * be considered the date of the exportation." United States circuit court of appeals, second circuit; February 24, 1905; No. 101; suit 3297. Appeal by United States from decision of circuit court for southern district of New York (127 Fed. Rep., .750; T. D. 25078). Decision reversed. (T. D. 26121; March 8, 1905.) Exchange equivalents — Uexican dollar — The invoices of certain imported pineapples were made out in Mexican dollars, such being the currency in which the goods were purchased. On each of the invoices was noted the exchange equivalents of the amount thereof in sterling and United States gold. Held that the collector erred in liquidating the entries on the basis of such exchange equivalents of the amounts of the Invoices that he'should have liquidated on the basis of the value of the Mexican dollar as estimated by the Director of the Mint and proclaimed by the Secretary of the Treasury for the respective quarters within which the Invoices were certified by the United States consul. (T. D. 25596— G. A. 5792 ; September 10, 1904.) Exchange value — Variation from proclaimed value — The body of section 25, act of 1894, provides that the value of imported merchandise shall be estimated on the basis of the " pure metal value " of standard foreign coins as proclaimed by the Secretary of the Treasury, this provision being followed by a proviso under which the Secretary, when satisfied " that the value in United States currency of the foreign money specified in the invoice " has varied a certain extent from the pro- claimed value, may order the reliquidation of any entry at a different value from that proclaimed. Held that the proviso does not refer to 140 DIGEST OF CUSTOMS DECISIONS, 1904-190'7. Currency of invoice — Continued. Exchange value — Variation from proclaimed value — Continued. variation in the pure metal value alone, covered by the main part of the section, but includes also variation between such value as proclaimed and the exchange value. Same — Rupee — Exchange value : Merchandise sub- ject to an ad valorem rate of duty was imported from India, invoiced in rupees, the Invoice containing a certificate from the American consul that the exchange value of the rupee was 32 cents, this being more than 10 per cent greater than the proclaimed pure metal value of the rupee at the same period (20.7 cents). Acting under the proviso in section 25, act pf 1894, which provides that when " the value in the United States currency of the foreign mouey specified in the invoice " varies at the date of con- sular certification at least 10 per cent from its proclaimed value " the Secretary of the Treasury may order a rellquidation of any entry at a different value," the Secretary directed the assessment of duty on the basis of the exchange value. Held that his action, was within the au- thority given him by said proviso, the rellquidation being on the basis of the units actually used and in conformity with the truth and the actual meaning of the words of the invoice. Construction — Proviso : Though the grammatical and logical scope of a proviso is confined to the subject-matter of the principal clause, in prac- tice no such limit is observed ; and when dealing with an addition made in new circumstances to a form of words adopted many years before, the general purpose is a more importanfe^id to the meaning than any rule which gramraer or formal logic may lay down. United States v. Whit- ridge. United States Supreme Court, Washington, D. C. ; February 27, 1905; No. 413; suit 1528. Appeal by United States from decision of circuit court of appeals, fourth circuit (129 Fed. Rep., 33; T. D. 25154). Decision reversed. (T. D. 26126; March 8, 1905.) Jurisdiction of Board over reliquidations of Secretary of the Treasury — Where the collector, under orders from the Secretary of the Treasury, malies a rellquidation, under the proviso to said section 25, act of 1894, the Board will in the first instance talse jurisdiction of the case for the purpose of ascertaining whether such rellquidation was lawful and in accordance with the powers conferred by law on the Secretary. If the Secretary acts within the scope of his authority, the Board is without jurisdiction to review his action, as it is not the decision of the collector within the meaning of section 14, customs administrative act of June 10, 1890, but that of the Secretary. In re Noon Bag Company, G. A. 4288' (T. D. 20134) ; In re Beebe, G. A. 5033 (T. D. 23384) ; United States v. Beebe (103 Fed. Rep., 785) ; In re Riker, G. A. 3815 (T. D. 17940). Pro- tests against such rellquidation should be dismissed for want of juris- diction. (T. D. 26570— G. A. 6093; July 5, 1905.) Uexican dollar — On and after May 1, 1905, the Mexican silver dollar or peso will be valued at 49.8 cents for customs purposes. See Department circular of April 1, 1905 (T. D. 26223). (T. D. 26256; April 7, 1905.) On and after May 1, 1905, the silver dollar of Mexico will be valued at $0,498, as proclaimed on April 1, 1905, In circular No. 43, " Values of foreign coins " (T. D. 26223). The duties on merchandise imported from countries other than Mexico, invoiced in so-called Mexican dollars, will be computed on the bullion value as heretofore. The bullion value for the quarter beginning April 1 is $0,477. (T. D. 26281; circular No. 55; April 18, 1905.) DIGEST OF CUSTOMS DECISIONS, 1904-190'?. . 141 Currency of invoice — Continued. Reliquidation of entry — Where the exchange value of the Invoice currency is found to differ more than 10 per cent from the value of the pure metal therein as ascertained by the Director of the Mint and proclaimed by the Secretary of the Treasury for the respective quarters covering importations, the entries of which have been liquidated upon the basis of such pure-metal value, the Secretary of the Treasury, under the authority conferred on him by section 25, act of 1894 (28 Stat. L., 509, 552, ch. 349 ; TJ. S. Comp. Stat., 1901, p. 2375), has full power to order a reliquidation of such entries on the. basis of the exchange value of the invoice currency. United States V. Whitridge (197 TJ. S., 135; 25 Sup. Ct. Rep., 406; T. D. 26126). (T. D. 26570— G. A. 6093; July 5, 1905.) Kupee — Foreign coins — Fluctuation in value : Section 25, act of 1894, prescribes that the value of foreign coins shall be estimated in money of the United States, on the basis of the pure metal found therein, as estimated by the Director of the Mint and proclaimed by the Secretary of the Treasury, subject to the proviso " that the Secretary of the Treasury may order the reliquidation of any entry at a different value, whenever satisfactory evidence shall be produced to him showing that the .value in United States currency of the foreign money specified in the invoice was, at the date of certification, at least 10 per cent more or less than the value proclaimed during the quarter in which the consular certification oc- curred." Held that the fluctuation referred to in said proviso is that of the metallic value of coins, and not the exchange or commercial value. Valuation of foreign coins — Kupee — Liquidation by order of the Secretary of the Treasury — Reviewability — Jurisdiction of Board of General Ap- praisers: Where the Secretary of the Treasury, assuming to act under section 25, act of 1894, which authorizes him to order the reliquidation of any entry on the basis of a value different from that estimated by the > Director of the Mint, when satisfied that there has been a fluctuation of at least 10 per cent from the proclaimed value of the currency specifled in the invoice, directs a collector of customs to reliquldate on the basis of the exchange or commercial value of a certain foreign coin, namely, the rupee of India, and not the metallic value. Held that he goes beyond his authority, and that the action of the collector pursuant to such direc- tions may be reviewed by the Board of General Appraisers and the courts under sections 14 and 15, customs administrative act of June 10, 1890. Stone V. Whitridge. United States circuit, court of appeals, fourth cir- cuit; Richmond, Va., March 14th, 1904; No. 515; suit 1528. Appeal by collector of customs at Baltimore from decision of circuit court affirming the decision of the Board of General Appraisers In G. A. 5110 (T. D.- 23682). Judgment of lower court affirmed. (T. D. 25154;. March 23, 1904.) Note. — The Attorney-General has been requested to apply to the United States Supreme Court for a writ of certiorari in this case. The authority conferred upon the Director of the Mint to estimate the values of standard coins under the provisions of section 25, act of 1894, necessarily includes the power to determine In the first Instance whether or not a certain coin used in a foreign country is in fact a monetary standard. Held, accordingly, that the Indian rupee was not a standard coin at the time of certain importations covered by these protests — from May to October, 1904, Inclusive. In re Moringlane et at, G. A. 5047 142 . DIGEST OF CUSTOMS DECISIONS, 1904-1907. Currency of invoice — Continued. Rupee — Continued. (T. D. 23422) ; United States v. Whitridge, reported in T. D. 26126. Tlie standard value of tlie rupee not having been thus proclaimed by the Director of the Mint, an invoice expressed in such coin may be ascer- tained by the collector in standard gold dollars of the United States in accordance with the Customs Regulations of 1899. Note De Forrest v. Redfield (4 Blatch., 478; 7 Fed. Cas., 364). (T. D. 26188— G. A. 5979; March 21, 1905.) Where the collector liquidates entries expressed in silver rupees of India upon the basis of a value different from that estimated by the Pirector of the Mint and proclaimed by the Secretary of the Treasury for the quar- ter covering such exportatlons, his action is unlawful and the subsequent approval of the Secretary of the Treasury will not validate his action or legally constitute a reliquidation by the Secretary. United States v. Beebe (106 Fed. Rep., 75; 45 C. C. A., 230). Importers have a right to have a proper liquidation made by the collector in the first instance prior to any action being taken to make a reliquidation ordered by the Secretary of the Treasury. United States v. Beebe (supra). (T. D. 26571— G. A. 6094; July 7, 1905.) The Director of the Mint has the power, under the provisions of section 25, act of 1894, to determine In the first instance whether or not a- certain coin used in a foreign country is In fact a monetary standard. His fail- ure or refusal to find the standard value of the rupee is conclusive on the Board that this currency is not a standard within the meaning of said section. In re Moringlane rt ah, G. A. 5047 (T. D. 23422) ; United States V. Whitridge (107 U. S., 135; 25 Sup. Ct. Rep., 406; T. D. 26126) ; In re Ames & Harris, G. A. 5979 (T. D. 26188). No standard value of the rupee having been found by the Director of the Mint as required by law, an invoice expressed in rupees may be converted into terms of standard gold dollars of the United States by the collector. The Indian currency acts of 1870 and 1899, having been before Congress in a report and hav- ing been ordered to be printed by a concurrent resolution of the Senate and the House, have become public documents and are therefore public facts of which the Board and the courts may take judicial notice. United States V. Whitridge (supra). The currency of India was on a silver basis until the act of September 15, 1899, which adopted the gold standard. (T. D. 26572— G. A. 6095; July 7, 1905.) The currency of the invoice being stated in Indian rupees, the certification of the Invoice by the United States consul, made October 11, 1900, has to be taken as conclusive evidence of the time of exportation, by virtue of section 25, act of 1894, which expressly provides that the date of the con- sular certificate of any invoice shall be considered the date of exporta- tion, and the actual shipment of the goods at an earlier date will be immaterial. The valuation of the rupee in such case has to be taken at 32.4 cents, as provided by circular of the Treasury Department of October 1, 1900 (T. D. 22517), and not at 20.8 cents, as provided by the circular of July 1, 1900 (T. D. 22322). (T. D. 26816— G. A. 6188; October 28, 1905.) Spanish gold pesos on invoices from Cuba — " Spanish gold " pesos or dollars on invoices from Cuba should be reduced to United States money at the rate of $0.91. (T. D. 26425; May 31, 1905.) DIGEST OF CUSTOMS DECISIONS, 1904-1901. 143 Currency of invoice — Continued. Spanish gold — Cuban invoices — The value of foreign coins, as estimated by the Director of the Mint and proclaimed by the Secretary of the Treasury pursuant to section 25 of the act of August 28, 1894, and everything pertaining thereto is conclusive and not subject to review by the Board of United States General Ap- praisers or the courts. Moringlane's case, G. A. 5047 (T. _D. 23422), Ames & Harriss' case, G. A. 5979 (T. D. 26188), Collector v. Richards (23 Wall., 246; 90 U. S., 246), Cramer v. Arthur (102 U. S., 612), and Hadden v. Merritt (115 U. S., 25). The Republic of Cuba has no cur- rency or coin of its own in circulation and no monetary unit, and the term " Spanish gold," in which the unit of value is expressed, does not appear in any of the quarterly estimates made by the Director of the Mint and proclaimed by the Secretary of the Treasury, and has no definite meaning, and is not known. to be the name of any coin or unit of value in Cuba or any other country; hence in translating the terms of the invoices expressed in Spanish gold to the money of the United States section 25 of the act of August 28, 1894, is not applicable. There is no penalty for the failure to comply with section 2 of the act of June 10, 1890, which provides that all invoices of imported merchandise shall be made in the currency of the place or country from which the importa- tion shall be made, or if purchased in the currency actually paid therefor, except the refusal of the collector to allow the entry of goods on such an invoice. (T. D. 26515— G. A. 6083; June 0, 1905.) Curried prawns. (See Prawns, curried.) Curtains. Bamboo and bead. (See Beaded and spangled articles.) Madras. (See Etamines.) Nut. (See Beaded or spangled articles.) Custodian and janitor service. Report of absence of employees of. (T. D. 27047; circular No. 12; January 29, 1906.) Customs. Administrative act — Construction of section 20. (See Duty; merchandise withdrawn from bonded warehouses.) Brokers — Customs brokers or agents, or clerks of importers, must be excluded from the space reserved in custom-houses for customs officers and clerks. (T. D. 24875; January 7, 1904.) Courtesies — Extension of courtesies to persons arriving from foreign countries. (T. D. 28842; circular No. 24; April 1, 1907.) Custody — No charge for supervision of the marking of goods in customs custody, under section 8, act of 1897. (T. D. 26017; February 1, 1905.) Districts, list of — (T. D. 25447; circular No. 68; July 1, 1904.) Same. (T. D. 26132; circular No. 30; March 9, 1905.) 144 DIGEST OF CUSTOMS DECISIONS, 1904-1907. Customs — Contin u ed. Districts, list of — Continued. Changes : Customs districts of Burlington and Memphremagog, in Vermont, attaclied to tlie third special agency district, and district of Oswego, in New York, transferred from the third to the fourth special agency district. (T. D. 26867; November 18, 1905.) Laws, administratioii of — Question of doubt — In the administration of the customs laws the importer is entitled to the benefit of whatever doubt may arise out of the evidence in the cage or the application of the law. (T. D. 25237— G. A. 5658; April 26, 1904.) Notaries — Monthly reports from collectors of customs, additions, changes, etc. (T. D. 26473; circular No. 73; June 12, 1905.) Canceling designation of A. W. .Fenton, jr., as a customs notary. T. D. 28335; July 18, 1907.) Complete list of customs notaries. (T. D. 28433; September 26, 1907.) Officers — Not to supply importers with data as to foreign value of seeds, plants, and bulbs. (T. D. 24983; February 9, 1904.) Officers, bribery of. (See Conspiracy.) Receipts, loss of. (See Collector of customs, liability of.) Special agency districts — (T. D. 26224; circular No. 44, April 1, 1905.) Foreign. (T. D. 26982; January 12, 1906.) TTniforms — Regulations requiring and governing the uuiforming of officers and em- ployees in the customs service. (T. D. 25922; January 3, 1905.) Cut-glass articles. (See Glass.) Cuttlefish. Appeal directed from decision of Board of General Appraisers, Abstract 11359 (T. D. 27363), involving the dutiable classification of cuttlefish. (T. D. 27377; May 28, 1906.) Cylinder glass. (See Glass.) Cylinders, steel. (See Steel cylinders.) D. Damage allowance. (See, also, Shortage; leakage; absorption of moisture.) Abandonment of merchandise — Proper subject of protest : A controversy growing out of an attempted abandonment of merchandise under section 23, act of June 10, 1890, as amended by the act of May 17, 1898, presents a proper subject of protest. Notice of abandonment : The proper administration of section 23 re- quires that the abandonment of merchandise under it must be in writing, and the regulations of the Treasury Department conteinplate that it should take the form of a written notice. Held that papers and testi- mony both fail to show that the merchandise was abandoned to the United States ten days after entry, as is required by section 23. (T. D. 26308— G. A. 6022; April 21, 1905.) DIGEST OF CUSTOMS DECISIONS, 1904-190'7. 145 Damage allowance — Continued. Abandonment of merchandise — Continued. It is a condition precedent to the right of abandonment under section 23, customs administrative act of 1890, that the portion of the merchandise damaged shall amount to 10 per cent or over of the total value or quantity specified on the invoice and originally exported, rather than to only 10 per cent of the amount of the merchandise actually landed or arriving in this country. (T. D. 28573— G. A. 6683; December 3, 1907.) Abandonment — Nonimportation — Section 23 of the customs f dministrative act relative to abandonment ap- plies only where the goods sought to be abandoned are of some value, and does not apply where they are totally destroyed or so entirely damaged as to be valueless. Duty is assessable only upon such merchandise as is actually brought within the limits of the United States and enters into the commerce of this country. Merchandise destroyed, or so totally damaged as to be valueless, before it is brought into the United States and enters into the commerce of this country is to be treated as a nonimportation and not dutiable. An importer gave a bond for the removal of goods under the provisions of section 2899, Revised Statutes, the obligation of which is to hold the merchandise unopened for ten days after the examination of public-store cases, or until permission to open the same is secured by him from the collector, and then to open them in the presence of a customs inspector. In violation of that bond, the importer opened the merchandise and discovered that it was totally destroyed by decay. Held that the im- portation will not be treated as a nonimportation, for the reason that it has passed into the limits of the United States and entered into the com- merce thereof. (T. D. 28651— G. A. 6700; December 27, 1907.) Broken glass — Window glass, broken in transit prior to arrival in this country, but which is fit for remanufacture at the time of such arrival, is not entitled to free entry as an article of no commercial value and worthless within the principle laid down in Lawder v. Stone (187 U. S., 281; 23 Sup. Ct. Rep., 79), merely because it became mixed with dirt and refuse in the ware- house of the importer after the cases containing it were unpacked. Such a mixing of the glass with refuse constitutes a damage within the princi- ple settled in United States v. Bache (59 Fed. Rep., 762; 8 C. C. A., 258), affirming In re Bache, G. A. 1539 (T. D. 129S8). (T. D. 25477— G. A. 5741; July 13, 1904.) Decayed fruit — To constitute a nonimportation, or shortage, of imported fruit which will justify a pro rata abatement of duties, the merchandise must be rendered valueless and unmerchantable, so as not to be a proper subject for aban- donment and sale under the provisions of section 23 of the customs ad- ministrative act, providing for the abandonment of damaged goods. In a case relating to imported fruit claimed to be rotten or decayed, the onus is on the importer to show with sufficient certainty, and by satis- factory evidence, the percentage of the merchandise which is destroyed so as to have become valueless. Vague estimates of such percentages, 46341—08 10 146 DIGEST OF CUSTOMS DECISIONS, 1904-1907. Bamage allowance — Continued. Decayed fruit — Continued. made upon superficial examination, are not suflScient to justify an abate- ment of duties. A fortiori, no allowance will be made when it is shown that the original packages of such goods were sold in the market without separating the decayed fruit from that which was sound. (T. D. 25552 — G. A. 5779; August 23, 1904.) When proof is offered showing the amount of decay in one box or package of fruit, based on actual examination, it will not be presumed that other packages, not examined, contained a like amount of rotten or worthless fruit. Wile v. United States (115 Fed. Rep., 592) followed in principle. On an importation of fruit in order to justify the Board in sustaining a claim that any portion of it was rotten and unmerchantable, the amount of such decayed fruit must be shown with reasonable certainty and upon satisfactory evidence. In re Maxfield, G. A. 5779 (T. D. 25552), followed. (T. D. 25843— G. A. 5865; December 8, 1904.) The importers of certain fruit, in ascertaining the amount of decay for the purpose of securing an allowance therefor in the assessment of duty, did not pursue the method provided in T. D. 21831, giving them the privilege of opening and repacking the fruit under customs supervision. Held that this was not essential to their right of allowance, as T. D. 21831 applies only to cases of abandonment under section 23, customs administrative act of ISOO. Villari v. United States. United States circuit court, southern district of New York ; May 31, 1906 ; suit 3767. Appeal by importer from decision of Board of General Appraisers G. A. 5865 (T. D. 25843). Board reversed. (T. D. 27S96; June 6, 1906.) Evidence was given as to the amount of decay in 'sample, packages of fruit, which were selected as representative of the whole lot and were used as the basis of the sale of the fruit at auction, and which consisted of at least 10 per cent of the whole number of packages. Held that it might properly be assumed that the same propqrtion of decay existed in the unexamined packages. United States v. Villari; United States v. Rath- bun. United States circuit court of appeals; December 4, 1907; Nos. 26, 24, and 25 ; suits 3767, 3762, and 3765. Appeals by Government from circuit court of United States, southern district of New York (147 Fed. Rep., 766; T. D. 27396 and T. D. 27430), reversing Board's decision, G. A. 5865 (T. D. 25843). Decision adverse to Government. (T. D. 28654; December 80, 1907.) The rule that duty is not to be assessed on fruit which in transit to the United States has become worthless through decay is applicable where the fruit Is imported In packages as well as when imported In bulk, re- gardless of whether the entire package is in a worthless condition. Stone V. Shallus. United States circuit court, district of Maryland; Baltimore, March 27, 1905; No. 56; suit 1568. Appeal by collector of customs at Baltimore, Md., from decision of Board of General Ap- praisers, dated September 14, 1903. Board sustained. (T. D. 26315; April 21, 1905.) In assessing the duty per pound provided on oranges by the tariff act of 1897, allowance should be made for the weight of rotten fruit found on arrival of the merchandise, and it is immaterial whether the importa- tion Is in packages rather than bulk. The general doctrine regarding the assessment of duty upon importations is that it can be levied upon such articles only as are made dutiable by Congress and are actually imported into the United States. Such portions of Imported Trult as arrive in a DIGEST OP CUSTOMS DECISIONS, IQOi-lOOT. 147 Damage allowance — Continued. Decayed fruit— Continued. worthless condition are not dutiable 'within this rule. Stone ■;;. Shallus. United States circuit court of appeals, fourth circuit ; February 6, 1906 ; No. 618; suit 1568. Appeal by collector of customs at Baltimore, Md., from decision of circuit court (T. D. 26315; 137 Fed. Rep., 674). Lower court affirmed. (T. D. 27133; February 21, 1906.) In ascertaining the allowance which should be made for decay in an impor- tation of fruit in packages, the importer examined at least one package out of every ten in each consignment, and assumed the percentage of loss in that package to prevail through all the other packages. Held that this is a reasonable way pt arriving at the percentage of decayed fruit, and that proof of such percentage would justify an allowance on that basis. Imported fruit which has so far decayed as to be absolutely unfit for commerce, and which would be nondutiable if separated from the sound fruit in the same package, does not become dutiable because it is kept with the good fruit and sold with it instead of being separated. If the importer is able to show by satisfactory evidence the quantity which has become valueless through decay, he is entitled to an allowance there- for in the duty. Courtin v. United States. United States circuit court, southern district of New York; January 4, 1906; suit 3898. Appeal by importer from decision of Board of General Appraisers, Abstract 4537 (T. D. 26016). Board reversed. (T. D. 26998; January 12, 1906.) Condemned fruit in effect a nonimportation : When fruit arrives in this country in a rotten or decayed condition and is condemned as unfit for human food and ordered to be removed to the ofCal or garbage dock for destruction by an inspector of the board of health, under the power con- ferred by sections 42 and 58 of the sanitary code of the city of New York, such fruit is in effect a nonimportation upon which duty can not properly be assessed. Police powers of municipalities : Legislation of this charac- ter, which is a part of the police powers of the Government and designed for the preservation of the public health, has been universally sustained by the courts; and authority to abate nuisances, even to the extent of destroying private property, is commonly delegated to municipal authori- ties, with power on their- part to make proper by-laws for carrying such police matters into eifect. Onus of proof in cases of condemnation : Where a seizure of fruit is made by an inspector without challenge in some manner authorized by' law, such fruit falls within the category of that authorized to be condemned under the provisions of said section 58 of the sanitary code above referred to, and the onus can not properly be shifted on the importer to prove the status of the fruit, especially when such seizure cuts off his right to take possession of the goods as owner. (T. D. 27324— G. A. 6356; May 1, 1906.) Appealed (T. D. 27353). T. D. 21831, authorizing importers to separate good from bad fruit and re- pack the same under customs supervision, revoked. (T. D. 28395 ; August 21, 1907.) Decayed potatoes — ,, Where, out of an importation of 200 bags of potatoes, 4 bags were shown to have arrived in the United States in a rotten, worthless, and unmerchant- able condition, Held that these 4 bags should be treated as a nonimporta- tion, and no duty should be assessed on them, following the principle settled by the Supreme Court in Lawder v. Stone (187 U. S., 281 ; 23 Sup. Ct. Rep., 79) ; contra as to bags of potatoes shown merely to have been partially damaged. (T. D. 26004— G. A. 5905; January 25, 1905.) 148 DIGEST OF CUSTOMS DECISIONS, 1904-1907. Damage allowance — Continued. Merchandise destroyed in customs custody — In construing section 2984, Revised Statutes, under wliich the Secretary of the Treasury " is hereby authorized " to refund the amount of duties on merchandise damaged while in the custody of officers of the customs, Held that the Secretary may not arbitrarily or capriciously refuse to allow such refund, and that, where the facts enumerated in said section are undisputed, it will be presumed that their presentation would satisfy him that the case was within the terms of the section. United States v. Cornell Steamboat Company. (T. D. 26191; March 22, 1905.) Salvage — Salvar entitled to percentage of duties saved to United States by the saving of a vessel from fire while under control of customs officers. (See Salvage.) Under section 2984, Revised Statutes, by which the Secretary of the Treas- ury is " authorized " to refund the duties collected on merchandise which Is destroyed by fire while in customs custody, it will be assumed that, notwithstanding the permissive character of the language of the statute, the Secretary, in a plain case where no doubts arise as to the propriety of such action, would have refunded the duties on merchandise which has been salved if it had been destroyed by fire. (T. D. 27305; May 23, 1906.) Theft of imported goods — Where imported goods are stolen when on the wharf and in charge of cus- toms officers, after being designated by the collector under section 2901 of the Revised Statutes to be forwarded to the public stores for examina- tion and appraisal, such loss Is not a casualty within the meaning of section 2984 of the Revised Statutes, of which the Secretary of the Treas- ury has jurisdiction. Such merchandise is to be regarded in the same position as if technically in a public store or bonded warehouse, no per- mit for their delivery having been issued to the importers by the col- lector. An abatement of tariff duties on such merchandise lost by theft is prohibited by section 2983 of the United States Revised Statutes, (T. D. 27129— G. A. 6291; February 14, 1906.) Damask articles. Table covers, doilies, and napkins. (See Cotton, damask.) Damask cotton. (See Cotton, damask.) Dampfkolben. Dampfkolben, consisting of tubes of blown glass, with rods of molded or drawn glass and with cork fittings, are dutiable as manufactures in chief value of glass under paragraph 112, act of 1897. United States v. Hins- berger (94 Fed. Rep., 645) and Elmer v. United States (126 id., 439) followed. (T. D. 25019— G. A. 5587; February 15, 1904.) Dead hares. (See Hares, dead.) Dead rabbits. (See Rabbits, dead.) Debenture, m.erch.andise entitled to. (See Merchandise entitled to debenture.) DIGEST OP CUSTOMS DECISIONS, 1904-1907. 149 Decalcomania. labels — The provision in paragraph 400, act of 1897, for " labels," Is not limited to cigar labels, and decalcomania labels printed in metal leaf are dutiable under the provision for " labels * * * printed in whole or in part in metal leaf," and not as " lithographic prints " under the same para- graph. Decision of Board reversed. Wakem v. United States. United States circuit court, northern district of Illinois, northern division ; Octo- ber 17, 1904 ; suit 1572. Appeal by importer from decision of Board of General Appraisers, G. A. 5445 (T. D. 24723). Note In re Rlessner, G. A. 5063 (T. D. 23471). (T. D. 25827; December 2, 1904.) Transfers — Decalcomania transfers, similar to those covered by 6. A. 5445 of October 12, 1903 (T. D. 24723), dutiable at 20 cents per pound under paragraph 400, act of 1897. The decision of the United States circuit court for the northern district of Illinois in Wakem & McLaughlin v. United States (T. D. 25827) notto be followed. (T. D. 25848; December 13, 1904.) Decalcomanias printed lithographically from stone, and used to transfer a decorative picture, figure, or design to the surfaces of various articles, are lithographic prints, and they are held accordingly to be properly dutiable as such, under the provisions of paragraph 400, tariff act of 1897, at the appropriate rate therein provided, following Arthur v. MoIIer (97 U. S., 365; 7 Otto), decisions of the Board, and uniform customs practice of at least thirty years. (T. D, 28277— G. A. 6630; June 25, 1907.) Decayed fruit. (See Damage allowance.) Decisions, conflicting — Comity. Where a circuit court of appeals has before it a question precisely similar to one which had previously been passed on by the same court and sub- sequently by the circuit court of appeals in another circuit with opposite results. Held that, if not persuaded that there was error in the court's first conclusion, the better course would seem to be to adhere thereto, leaving it to the Supreme Court to secure uniformity by determining which construction is correct. (T. D. 27188; March 7, 1906.) Decisions, published court, finality of. (See Finality of published court deci- sions.) (T. D. 25961; January 14, 1905.) Declarations. False — Illegal entry. (See Forfeiture, false statements in entry.) Illegal — Signing in blank — False certification. (See Entry, fraudulent.) Owner's — Acknowledgment of — Cancellation of bonds: Where bonds have been given by an agent for production of the owner's declaration, such declaration may be subscribed and sworn to before any judge of the United States, or a judge of any court of record of a State, or before any collector of customs, under section 2787, Revised Statutes, without any designation by the Secretary of the Treasury, and the bond will be canceled upon the production of the declaration so subscribed and sworn to. Where no bond has been given the declaration must be taken before a notary public or other officer duly authorized by law to administer oaths and take acknowledgments who has first been designated by the Secretary of 150 DIGEST OF CtTSTOMS DECISIONS, 1904-190'?. Declarations — Continued. Owner's — Continued. the Treasury to receive such declarations and to certify to the identity of the persons making them, or before the collector of customs, as re- quired by section 5, act of June 10, 1890. In either case, however, the declaration may be taken before such officers designated by the Secretary of the Treasury. (T. D. 25575; September 6, 1904.) Bond. (See also Bonds.) Penalty to he fixed by collectors of customs and record kept. (T. D. 26504; June 20, 1905.) Same : Record to be kept on bond or attached sheet. T. D. 26504 amended. (T. D. 27151; February 26, 1906.) Purchased and consigned goods: Foreign shippers can not make the owner's declaration in respect of goods actually purchased by the ultimate consignee in the United States. When goods are consigned by foreign manufacturer, or where the importer has become the owner, through some other means than by purchase or ordinary bargain and sale, the declaration required by the consignee js the declaration of the manufacturer or owner in cases where merchandise has not been actually purchased. (T. D. 25437; June 30, 1904.) Shipments not exceeding $100 : None of the declarations set forth In sec- tion 5, act of June 10, 1890, is required for shipment not exceeding $100 in dutiable value. (T. D. 25574; September 6, J.904.) Personal effects — For free entry of personal effects. (See Effects, personal.) Decorated glassware. (See Glassware, decorated.) Decorated plaques, metal. (See Plaques, decorated.) Decorated plates. Porcelain table plates, or other chinaware primarily designed for useful purposes, although painted or decorated by an American artist residing temporarily abroad, are dutiable as decorated chinaware under para- graph 95, act of 1897, at the rate of 60 per cent ad valorem, and are not entitled to free entry under paragraph 703 of the free list. (T. D. 25536— G. A. 5774; August 16, 1904.) Decorative articles of glass. (See Glass, decorated articles of.) Deer horns, sliced. (See Horns, sliced deer.) Defective steel rails. (See Steel rails.) Delivery of goods without production of bill of lading. Bights of holder of bill of lading — ^Liability of collector — In construing section 1, customs administrative act of June 10, 1890, pro- viding that " aU merchandise imported into the United States shall for the purposes of this act be deemed to be the property of the person to whom the merchandise may be consigned; but the holder of any bill of lading consigned to order and indorsed by the consignor shaU be deemed the consignee thereof," Held that, where certain parties had entered imported merchandise on a pro forma invoice and were named as consignees In the ship's manifest, and had sworn that they were the owners of the goods and paid the duties, but without producing the bill of lading, the col- lector of customs, where there was no hint of adverse Interests, was ■ justified iu delivering the merchandise to them, and was not liable to a DIGEST Of CUSTOMS DECISIONS, 1904-1907. 151 Delivery of goods without production of bill of lading — Continued. Rights of holder of bill of lading — Liability of collector — Continued. transferee of the bill of lading who did not present it until after such delivery. Derobert v. Stranahan (126 Fed. Rep., 581). United States circuit court, southern district of New York ; December 29, 1903. At law. Action for damages against collector of customs at the port of New York. (T. D. 25071 ; February 26, 1904.) Note.— Appeal taken to United States circuit court of appeals, second circuit Besiccators or glass jars. Desiccators, or glass jars with ground necks and ground covers, are duti- able at the rate of 60 per cent ad valorem under paragraph 100, act of 1897, as ground glass. The exception in said paragraph as to grinding does not apply to articles other than bottles and stoppers. (T. D. 25019 — G. A. 5587; February 15, 1904.) Dewghuddy hemp. (See Hemp, dewghuddy.) Dextrin, white. A substance which has long and uniformly been known in commerce as " white dextrin," notwithstanding it may not be what is chemically known as dextrin, is dutiable as " dextrin " under paragraph 286, act of 1897, and not as starch, or a preparation fit for use as starch under paragraph 285. (T. D. 26011— G. A. 5912; January 31, 1905.) A substance which has been long and generally known In trade as " white dextrine," notwithstanding it may not be dextrine in an exact scientific sense, is dutiable as " dextrine," under paragraph 286, tariff act of 1897, ^ and not as starch or a preparation fit for use as starch under paragraph 285, a chemical compound under paragraph 3, or a nonenumerated article under section 6. (T. D. 28073— G. A. 6576; April 8, 1907.) A starch product known as white dextrin, which is technically neither dex- trin nor starch, but is commercially known as dextrin, is dutiable under paragraph 286, tariff act of 1897, as "dextrine," and not under paragraph 285 as " starch." Morningstar v. United States. United States circuit court, southern district of New York ; Novemb'er 23, 1907 ; suits 3896 and 4907. Appeal by importer from decision of Board of United States Gen- eral Appraisers, G. A. 5912 (T. D. 26011) and G. A. 6576 (T. D. 28073). Board affirmed. (T. D. 28578; December 4, 1907). Note. — There will be no appeal taken from the foregoing decision. Diamonds. r Drilled — Bort. (See Bort.) Imitations of. (See Precious stones, imitation of,) Industrial. (See Bort.) Miners'. (See Carbonado, or miners' diamonds.) Diamond steel. (See Steel.) Diminutive opera glasses. (See Opera glasses.) Dirt in nuts — Allowance for. (See Allowances for dirt in nuts.) Disbursing oflB.cers' checks and vouchers. Assembling of disbursing officers' checks and vouchers, and verification of their balances in offices of Auditors of the Treasury Department. (T. D. ^8357; circular No. 52; July 29, 1907.) 152 DIGEST OF CUSTOMS DECISIONS, 1904-1901 Disinfection of hides. (See Hides, disinfection of.) Bisks. Carbon. (See Carbon disks.) Cast-iron grinding. (See Grinding disks.) Por gramophone records — Metal disks used in making " records " for gramophones and similar ma- chines, though cast by the electrotype process, are not dutiable as electro- type plates under paragraph 166, act of 1897. Said merchandise Is duti- able under the provisions of paragraph 193 of said act as manufactures of metal. The articles provided for in paragraph 166 as electrotype plates are those used for printing by the use of ink in a printing machine. G. A. 4650 (T. D. 21975), G. A. 5409 (T. D. 24626), and Forbes Litho- graph Manufacturing Company v. Worthington (132 XJ. S., 655) cited and foUovred. (T. D. 25913—6. A. 5884; December 29, 1904.) Tin. (See Tin disks.) Dividers. (See Compasses.) Djidjims. (See Porti6res.) Doilies. Scalloped edges — G. A. 6205 holding certain doilies with scalloped edges not to be dutiable as embroideries appealed from. (T. D. 26869; November 22, 1905.) Doilies, lace paper. (See Lace-paper tops and dollies.) Dolls. Figures in the form of infants in a standing position, composed of china or bisque ware, about 8 inches in length, unsuitable for use as playthings for children, held t;o be dutiable as dolls under paragraph 418, act of 1897. (T. D. 27206— G. A. 6311; March 8, 1906.) Dolls' eyes — Glass. Glass eyes for dolls which have been skillfully painted to produce the de- • . sired resemblance to the human eye are " articles of glass, » * * painted, * * * or otherwise ornamented, decorated," etc., within the meaning of paragraph 100, act of 1897. R. Hoehn Company v. United States. United States circuit court, southern district of New York; No- vember 3, 1904 ; suit 3450. Appeal by Importer from decision of Board of General Appraisers, G. A. 5471 (T. D. 24779). Decision aflSrmed. (T. D. 25788; November 17, 1904.) Glass eyes for dolls Held dutiable under the provision in paragraph 100, act of 1897, for " articles of glass, * * * painted, * * * or other- wise ornamented, decorated," etc. R. Hoehn Company v. United States. United States circuit court of appeals, second circuit ; December 21, 1905 ; No. 40 ; suit 3450. Appeal by importers from decision of circuit court for southern district of New York (139 Fed. Rep., 301; T. D. 25788), affirm- ing a decision of Board of General Appraisers, G. A. 5471 (T. D. 24779). Decision of lower court affirmed. (T. D. 26947 ; December 26, 1905.) Dolls' fans. (See Fans.) Dolls' furniture — Osier or willow. Articles fashioned into dolls' cradles and small chairs, made from osier or willow. Held toys. (T. D. 27208— G. A. 6313; March 13, 1906.) DIGEST OF CUSTOMS DECISIONS, 1904-1907. 153 Dolls' heads, rubber. (See Toys, rubber.) Srag'ees — Articles in part of silver. Dragees, consisting of small pellets composed cbiefly of sugar and coated with silver, Seld not dutiable under paragraph 212, tariff act of 1897, relating to sugar candy and confectionery, but under paragraph 193, as articles composed in part of silver. The presence in Imported articles of .276 per cent of silver, constituting a silver coating therefor, is sufficient to be considered in determining the tariff classification of the articles. La Manna v. United States. United States circuit court, southern dis- trict of New York; May 16, 1907; suit 4521. Appeal by importers for review of decision of Board of United States General Appraisers, Ab- stract 12762 (T. D. 27591). Board reversed. (T. D. 28187; May 22, 1907.) Brawback. Applications for — Applications for drawback rates to be promptly transmitted to the Depart- ment for official action. (T. D. 28417 ; September 19, 1907.) Bonds — Cancellation of drawback bonds. (T. D. 27939; circular No. 13; February 25, 1907.) Cancellation of — Shortage : Instructions for cancellation of drawback bonds where shortage Is shown by landing certificate, in the case of goods of similar character, some exported with benefit of drawback and some not so exported, but both covered by same landing certificate. (T. D. 25031; February 23, 1904.) Shipments to Canada or Mexico: On shipments to Canada or Mexico or to other foreign countries via Canada or Mexico, wherein the drawback does not exceed $100, bond to produce landing certificate may be waived, the payment of drawback to be suspended until production of foreign customs certificate. T. D. 22102 of March 23, 1900, modified. (T. D. 25840; December 10, 1904.) Cancellation of — Landing certificates: T. D. 27939 of February 25, 1907, extended to cover exportations by land. (T. D. 28134 ; May 3, 1907.) Canal Zone; — Drawback allowed under section 30, tariff act of 1897, on shipments to the Canal Zone. (T. D; 28315; July 13, 1907.) Certificates of importation — Amendment of article 1211, Regulations of 1899 : Certificates of importation shall not be issued until the import entry covering the merchandise to be certified shall have been liquidated and such liquidation made final by operation of law. Such certificates, and extracts therefrom, must name the party to whom delivery has been certified, in case a certificate of de- livery has been filed with the collector issuing such certificates or ex- tracts. (T.D. 25933; circular No. 5; January 5, 1905.) Where protest, has been filed : Certificates of importation may be issued where a written withdrawal of protest Is filed as to goods upon which drawback Is claimed. (T. D. 26001; January 27, 1905.) Cuban sugar products — Twenty per cent reduction of import duties results In 20 per cent reduction of drawback. (T. D. 25203; April 14, 1904.) 154 DIGEST or Customs decisioits, 1904-iD07. Drawback — Continued. Drawback goods in transit from port to port in the United States through foreign territory — Drawback goods which leave the United States at one frontier port, cross adjacent foreign territory, and reenter the United States at another frontier port before final exportation to be treated as exported as soon as they have passed through the first frontier port. (T. D. 24892; circular No. 4; January 14, 1904.) Duty on reimported sugar — Duty equal to drawback on reimportation of sugar manufactured in the United States upon which drawback was paid on exportation. (T. D. 27241— G. A. 6324; March 22, 1906.) Entries — Value of exported merchandise to be stated In complete or final entries. (T. D. 26884; December 5, 1905.) When drawback entries are filed at both Buffalo and Niagara Falls, and a notice of intent accompanying the manifest is delivered to the proper customs oflScer at either port, drawback may be allowed at the port of exportation. (T. D. 28501; November 16, 1907.) Foreign — Drawback allowed by German Government should be included In market value. (See Dutiable value.) (T. D. 25103— G. A. 5608; March 11, 1904.) Inspection merchandise laden at night — Application of T. D. 27642 of October 9, 1906, to lading of drawback goods coming within section 2871 of the Revised Statutes as amended. (T. D. 27699; November 13, 1906.) Landing certificates — Shipments to Canada or Uexico — On shipments to Canada or Mexico or to other foreign countries via Canada or Mexico, wherein the drawbacks do not exceed $100, bond to produce landing certificate may be waived, the payment of drawback to be sus- pended until production of foreign customs certificate. T. D. 22102 of March 23, 1900, modified. (T. D. 25840; December 10, 1904.) Evidence of landing abroad waived where amount of drawback on a single shipment does not exceed $25. (T. D. 27201; March 13, 1906.) Articles 1117, 1147, and 1197 not amended by T.D. 27201 of March 13, 1906. (T. D. 27238; March 27, 1906.) Manufacture — " Belinda " chewing plug tobacco, madte from Sumatra clippings, not a bona fide manufacture. Drawback not allowed. (T. D. 25009 ; February 10, 1904.) Dried grains prepared from residue in brewing vats not a manufacture within the meaning of section 30, act of 1897. (T. D. 25058; February 27, 1904.) Fitting of imported aluminum golf-club heads on domestic shafts not a manufacture within the meaning of section 30, act of 1897. (See Draw- back on golf clubs.) (T. D. 25032; February 23, 1904.) Finishing and fitting of chair parts imported " in the rough " not a manu- facture within the meaning of section 30, act of 1897. T. D. 23643 of April 2, 1902, followed. (T. D. 25060; February 29, 1904.) DIGEST OF CtrsrOMS DECISIONS, 1904-1901 155 Drawback — Continued. Manufacture — Continued. Imported vacuum brakes, rubber springs, and Pintsch light equipment ex- ported as unattached parts of cars not entitled to drawback under sec- tion 30, act of 1897. (T. D. 25094; March 9, 1904.) Manipulation and repacking of ." naturals " as "pulled figs" not a manu- facture within the meaning of section 30, act of 1897. (T. D. 24982; February 8, 1904.) (See Drawback on figs.) Selecting, cleaning, and packing dates not a manufacture within the mean- ing of section 30, act of 1897. (T. D. 24981; February 8, 1904.) The cutting of imported sole leather into strips, jumbo blocks, and squares does not constitute manufacture within the meaning of section 30, act of 1897. (T. D. 25279; May 11, 1904.) Unpacking, picking over, and repacking in fresh brine, imported Spanish olives not a manufacture within the meaning of section 30, act of 1897. Drawback disallowed. (See Drawback on olives.) (T.D. 25013; February 15, 1904.) Philippine Islands — Drawback may be allowed on the exportation to foreign countries of arti- cles manufactured in the United States from materials brought from the Philippine Islands. (T. D. 28401; August 31, 1907.) Shortage of goods lauded. (See Drawback, bonds.) Wastage allowance — Box shooks and wooden boxes. (See Drawback on box shooks and wooden boxes. ) Lead — Articles manufactured from. (See Drawback on lead.) Drawback denied. Bags used prior to exportation. (T. D. 25099; circular No. 21; March 14, 1904.) " Belinda " chewing plug tobacco, made from Sumatra clippings, not a bona flde manufacture. (T. D. 25009; February 10, 1904.) Cutting of sole leather into strips, jumbo blocks, and squares not a manu- facture. (T. D. 25279; May 11, 1904.) Dried grains from residue of brewing vats : Drawback on dried grains prepared from the residue in brewing vats disallowed on the following grounds : Quantity or measure of imported rice can not be ascertained in the article for export; not a manufacture within the meaning of section 30, act of 1897; establishment of rate of drawback impracticable. (T. D. 25058; February 27, 1904.) Finishing and fitting of chair parts imported " in the rough " not a manu- facture. (T. D. 25060; February 29, 1904.) Fitting of imported golf-club heads on domestic shafts not a manufacture. (See Drawback on golf clubs.) (T. D. 25032; February 23, 1904.) Locomotives not entitled to drawback upon exportation after having been used in this country. (T. D. 25008; February 10, 1904.) Manipulation and repacking of " naturals " as " pulled figs " not a manu- facture. (See Drawbafli on figs.) (T. D. 24982; February 8, 1904.) Selecting, cleaning, and packing dates not a manufacture. (T. D. 24981 ; February 8, 1904.) Unpacking, picking over, and repacking in fresh brine, imported Spanish olives not a manufacture. (T. D. 25013; February 15, 1904.) 156 DIGEST OV CUSTOMS DECISIONS, IQOi-lgOT. Drawback denied — Continued. Vacuum brakes, rubber springs, and Pintsch ligbt equipment withdrawn from customs custody and exported as unattached parts of cars manu- factured by the American Car and Foundry Company, of St. Louis, Mo., not entitled to drawback under the provisions of section 3025 of the Revised Statutes of the United States or section 30, act of 1897. (T. D. 25094; March 9, 1904.) Drawback on. Advertising hangers, panels, etc. — Drawback on the exportation of fancy advertising hangers, panels, and cards manufactured by the Kaufmann & Strauss Company, of New York, in part from imported lithographic pictures. (T. D. 24879; January 11, 1904.) Drawback rate on advertising hangers, panels, etc., manufactured by the August Cast Bank Note and Lithographic Company, of St. Louis, Mo., in part from imported lithographic pictures. T. D. 24879, January 11, 1904, extended. (T. D. 25849; December 13, 1904.) Agricultural and farming implements — Drawback on farming machinery and implements manufactured by the Johnston Harvester Company, of Batavia, N. X., with the use in part of imported pig iron and steel billets. (T. D. 28029; March 22, 1907.) Drawback on hayrakes, hay tedders, harrows, and reapers manufactured by the International Harvester Company in the Osborne works at Auburn, N. Y., with the use of imported steel billets. (T. D. 27838; January 18, 1907.) Drawback on plows and other agricultural implements manufactured by B. F. Avery & Sons (Incorporated), of Louisville, Ky., with the use of imported pig iron and imported steel sheets and billets. T. D. 28029 of March 22, 1907, extended. (T. D. 28060; April 3, 1907.) T. D. 28367 of August 5, 1907, amended so as to provide, in liquidation, for an allowance of 5 per cent for loss in manufacture. (T. D. 28394; August 21, 1907.) T. D. 24125 extended to allow drawback on agricultural machinery manu- factured by Adriance, Piatt & Co., of Poughkeepsie, N. Y., in part from imported pig iron. (T. D. 28367; August 5, 1907.) Alcohol — T. D. 24441 of May 26, 1903, extended to cover alcohol manufactured by the Louisiana Distilling Company (Limited), of New Orleans, La., from im- ported molasses combined with domestic molasses. (T. D. 26380; Jlay 19, 1905.) Aletrls cordial rio and celerina — Drawback on aletris cordial rio and celerina, manufactured by Rio Chem- ical Company, of New York, with the use of Imported alcohol and refined glycerin made from imported crude glycerin. T. D. 24397 of April 29, 1903, extended. (T. D. 28114; April 25, 1907.) Almond paste. (See Drawback on paste.) Aluminum castings, wire, cable, rivets, etc. — Drawback on castings, bare and Insulated wire or cable, rivets, and other articles manufactured by the Pittsburg Reduction Company, of Pittsburg, Pa., from imported aluminum. T. D. 27697 of November 10, 1906, ex- tended. (T. D. 28083; April 11, 1907.) DIGEST OF CUSTOMS DECISIONS, 1904-1907. 157 Drawback on — Continued. Aluminum sheets, bars, plates, and tubing — Drawback on aluminum sheets, bars, plates, and tubing manufactured by the Pittsburg Reduction Company, of Pittsburg, Pa., wholly from im- ported aluminum In the pig. (T. D. 27697; November 10, 1906.) Antiseptic toothpicks — Drawback on antiseptic toothpick^ manufactured by the Hygeia Antiseptic Toothpick Company, of New York City, With the use of imported quills and cigarette paper. (T. D. 27298; April 19, 1906.) Arabol starch. (See Drawback on starch, arabol.) Arsenate of lead — Drawback on arsenate of lead manufactured by the Merrimac Chemical Company, of Boston, Mass., from imported pig lead. (T. D. 27341 ; May 14, 1906.) Artificial silk trimmings — Amendment to regulations of November 4, 1903 (T. D. 24804), establishing rate of drawback on ai-tiflcial silk trimmings manufactured by the Kur- sheedt Manufacturing Company. (T. D. 26704; September 12, 1905.) Asbestos packing — Drawback on asbestos sheet packing and asbestos-metaljic sheet packing manufactured by the H. W. Johns-Manville Company, of New York City, wholly with the use of imported asbestos cloth. (T. D. 28117; April 25, 1907.) Asphalt — Regulations of December 30, 1899 (7915i), establishing a rate for the al- lowance of drawback on asphalt refined by the Sicilian Asphalt Paving Company, of New York, extended to cover similar exportations by the Warren Chemical and Manufacturing Company, of New York. (T. D. 25402; June 20, 1904.) T. D. 23042 of May 10, 1901, extended to cover the exportation of refined asphalt manufactured by the A. L. Barber Asphalt Company, of New York City, wholly from imported crude asphalt. (T. D. 26102; March 2, 1905.) Asphalt cement — Drawback on asphalt cement manufactured by the Dunderberg Asphalt Company, of New York City, with the use of imported crude cement in combination with domestic maltha. (T. D. 26622; July 28, 1905.) Asphalt mastic — Drawback rate on asphalt mastic manufactured by the Barber Asphalt Paving Company, of Philadelphia, Pa., wholly from imported rock and lake asphalt. (T. D. 25983; January 24, 1905.) Asphalt preparations — Drawback on asphalt preparations manufactured by the Barber Asphalt Paving Company, of Philadelphia, Pa., with the use of crude and refined Trinidad Lake asphalt and crude rock asphalt. (T. D. 28194; May 23, 1907.) Asphalt solidad — Drawback on asphalt solidad manufactured by the Barber Asphalt Paving Company, of Philadelphia, Pa., with the use of imported asphalt. (T, D. 26433; June 5, 1905.) 158 DIGEST OF CUSTOMS DECISIONS, 1904-1907. Drawback on — Continued. Atlas powder. (See Drawback on powder, atlas.) Atwood's bitters — Drawback on the exportation of Atwood's bitters manufactured by Hall & Ruckel, of New York, in part with the use of imported alcohol. (T. D. 25280; May 11, 1904.) Automatic pianos. (See Drawback on pianos.) Automobiles — Drawback on automobiles manufactured by the Locomobile Company of America, of Bridgeport, Conn., with the use of imported rubber tires to which valves of domestic manufacture are attached. (T. D. 2C002 ; Jan- uary 31, 1905.) Drawback on automobiles manufactured by the Peerless Motor Car Com- pany„of Cleveland, Ohio, with the use of imported castings,- spark plugs, spark coils, spark gaps, batteries, springs, valve stems, contact boxes, and ball bearings. (T. D. 27668; October 22, 1006.) Drawback on automobiles manufactured by Brewster & Co., New York, with the use of imported woolen carriage cloth, cotton pasting lace, cotton seaming lace, linen broad lace, woolen carpet, silk cloth, silk guard strings and tassels, metal hat rack and other metal fittings, metal, silk, and rubbei* speaking tubes, rubber and cotton cloth, plate glass, metal chains, rubber tires, and other imported parts and materials. (T. D. 28556; November 27, 1907.) T. D. 26002 of January .SI, 1905, extended to cover automobiles manufac- tured by the Pope Manufacturing Company, of Hartford,. Conn., with the use of imported tires. (T. D. 28193 ; May 23, 1907.) Drawback on automobiles manufactured by the Pope Manufacturing Com- pany, of Hartford, Conn., with the use of imported Eisemann-Lavalette magnetos. T. D. 28028 of iMarch 22, 1907, extended. (T. D. 28066 ; April 6, 1907.) Drawback on automobiles manufactured by the Pope Motor Car Company, of Toledo, Ohio, with the use of imported ball bearings and imported mag- . netos with coil and switch attached. (T. D. 28028; March 22, 1907.) Bags — Marking of: Must be marked with indelible ink. (T. D. 26685; circular No. 93; September 1, 1905.) Circular No. 93 of September 1, 1905 (T. D. 26685), suspended. (T. D. 26796; October 21, 1905.) Inside — JIarking of, for drawback : Inside burlap bags must be marked as required in article 1177, Customs Regulations of 1899. (T. D. 24957; January 30, 1904.) ^ Used prior to exportation — Drawback denied. (See Drawback denied.) Coverings for meats, kegs of lard, etc. : Drawback on bags manufactured by Armour & Co., from imported burlaps and used as containers for kegs of butter, lard, etc., and for hams and other meats. (T. D. 27340; May 14, 1906.) Drawback on round bale bags manufactured by the Alabama-Mississippi Round Bale Company, of Montgomery, Ala., wholly from imported bur- laps. T. D. 25076 of March 1, 1904, extended. (T. D. 28646; December 28, 1907.) Drawback on round bale bags manufactured by the Reagan Round Bale Company, of Houston, Tex., from imported burlap. T. D. 25076 of March 1, 1904, extended. (T. D. 27809; January 2, 1907.) DIGEST OF CUSTOMS DECISIONS, 1904-1907. 159 Drawback on — Continued. Bags, paper. (See Drawback on paper bags.) Bands, steel. (See Drawback on hoops and steel bands.) Bar iron — Drawback on bar iron manufactured by the American Iron and Steel Manu- facturing Company, of Reading and Lebanon, Pa., in part from imported scrap iron. (T. D. 27235; March 26: 1906.) Bar lead. (See Drawback on lead.) Beer — Drawback on beer manufactured by the Independent Breweries Company (the American Brewery Branch), of St. Louis, Mo., with the use of im- ported barley, hops, and rice. T. D. 20076 of April 11, 1899, extended. (T. D. 28413; September 16, 1907.) Belinda chewing plug tol)acco — Drawback denied. (See Drawback denied.) Belting leather. (See Drawback on leather, belting.) Belts — Drawback on the exportation of royal belts manufactured by the Royal Metal Manufacturing Company, of New York, with the use of imported cotton velvet webbing and brass stampings. (T. D. 25142 ; March 24, 3904.) Drawback on ladies' belts manufactured by the Stewart, Howe. & May Company, of New York City, with the use of imported velveteen, silk, and satin. (T. D. 26980; January 11, 1906.) Bicycle parts — ^ Department regulations of May 1, 1904 (T. D. 24401), extended to cover parts of bicycles manufactured in part from imported steel balls by John R. Keim, of Buffalo, N. Y. (T. D. 25837; December 9, 1904.) Bicycle rims — Drawback on bicycle rims manufactured by the American Wood Rim Company with the use of imported aluminum linings. (T. D. 27597; September 8, 1906.) Binders. (See Drawback on Harvesters, etc.) Bindings — Drawback on bindings manufactured by the Bias Narrow Fabric Company, of Bridgeport, Conn., wholly from imported satin, silk, lawn, and India linen. (T. D. 25451 ; July 6, 1904.) Biscuits, c^es and crackers — Drawback on biscuits, cakes, or crackers manufactured by the National Biscuit Company, of New York, with the use of imported refined sugar. (T. D. 27334 ; May 9, 1906.) Bitters, pomlo. (See Drawback on pomlo bitters.) Bitters, sulphur. (See Drawback on sulphur bitters.) Blended "flour — Drawback rate on blended flour manufactured by the United Mills Flour Company, of New York City, from imported and domestic flour. (T. D. 26128; March 7, 1905.) 160 DIGEST OF CUSTOMS DECISIONS, 1904-190'?. Drawback on — Continued. Blended flour — Continued. Drawback on blended flour manufactured from imported and domestic flour by Holt & Co., of New York City. T. D. 26128 of March 7, 1905, extended. (T. D. 27581 ; August 30, 1906.) Blended oil — Drawback on the exportation of Michael d'Angelo and Laroza & Cla brands of blended oil manufactured by Moos & Co., of New York, with the use of imported olive oil. (T. D. 25141 ; March 23, 1904.) Block lights — Drawback on block lights manufactured by the Block Light Company, of New York City, with the use of imported thorium and nickel wire. (T. D. 27148; February 24, 1906.) Boat spikes. (See Drawback on spikes.) Boilers, steam and hot-water. (See Drawback on stoves, ranges, etc.) Boiler tubes and pipes — Rate of drawback on boiler tubes and pipes wholly manufactured from imported Swedish iron blooms and bars. (T. D. 24979 ; February 8, 1904.) Bolts, lag screws, etc. — Drawbacks on bolts, lag screws, rivets, and dock and wharf spikes manu- factured by the ;Vmericau Iron and Steel Manufacturing Company, of Lebanon and Reading, Pa., in part from imported scrap iron. (T. D. 27213; March 17, 1906.) Books — Letter-copying books: Drawback on letter-copying books manufactured by the National Blank Book Company, of Holyoke, Mass., with the use of imported Japanese copying paper. (T. D. 26406; May 26, 1905.) T. D. 26406 of May 26, 1905, extended to cover letter-copying books manu- factured by the Rainbow Mills, of Rainbow, Conn., with the use of im- ported Japanese copying paper. (T. D. 27594; September 5, 1906.) Memorandum books: Di'awback on memorandum books manufactured by the National Blank Book Company, of Holyoke, Mass., in part from im- ported oilcloth. (T. D. 26644; August 7, 1905.) Press-copying books : Department's instructions of March 20, 1901 (T. D. 22898), extended to allow drawback on the exportation of press-copying books manufactured wholly with the use of imported copying paper, by H. C. Davison & Co., of New York City. (T. D. 28313; July 11, 1907.) Borsalite — T. D. 26321 and T. D. 26532 of April 26 and June 24, 1905, respectively, ex- tended to borsalite manufactured by Thos. Thorkildsen & Co., of Chicago, 111., with the use of imported borax, and to exported articles in connection with which such borsalite is used. (T. D. 28092; April 16, 1907.) Bottle stoppers — Drawback allowed on bottle stoppers manufactured by L. Mundet & Sons, of Brooklyn, N. Y., in part from imported cork disks. (T. D. 28264; June 20, 1907.) DIGEST OF CUSTOMS DECISIONS, 1904-1907. 161 Drawback on — Continued. Box shooks and wooden boxes — Wastage allowance. (T. D. 25902; December 24, 1904.) T. D. 25902, of December 24, 1904, relating to wastage on box shooks and wooden boxes, amended so as to provide an addition of one-sixteenth of an inch for each side dressed. (T. D. 27987; March 9, 1907.) Box straps — Drawback on Trojan box straps manufactured by the De Haven Manufac- turing Company, of Brooklyn, N. Y., wholly from imported steel sheets and steel strips. (T. D. 27079; February 3, 1906.) Boxes, paper. (See Drawback on paper boxes.) Braids — Drawback on braids manufactured by the Sutro Brothers Braid Company, of New York City, wholly or in part from imported artificial silk, worsted, and mohair yarns, tinsel threads, and metal lahns. (T. D. 25655; October 1, 1904.) Drawback on the exportation of braids manufactured by Messrs. Von Nostitz & Trube, of New York, wholly or in part with the use of im- ported wool or artificial silk and metal thread. (T. D. 25227; April 23, 1904.) Straw. (See Drawback on straw braids.) Bread makers. (See Drawback on choppers, etc.) Brnshes — Drawback on brushes manufactured by William A. Tottle & Co., of Balti- more, Md., with the use wholly or in part of imported bristles. (T. D. 28611; December 13, 1907.) Butter, refined — T. D. 23810 of June 20, 1902, extended to cover exportations of refined butter manufactured from imported grease butter in combination with domestic butter. (T. D. 26346; May 5, 1905.) Cables, lead. (See Drawback on lead cables.) Cakes. (See Drawback on biscuits, crackers, etc.) Cane shredders — Drawback on cane shredders manufactured by the Newell Manufacturing Company, of New York City, with the use of imported steel cutters. (T. D. 26522; June, 21, 1905.) Cans for paints. (See Drawback on paints and cans containing the same.) Cans for salmon — Drawback on one-half pound flat salmon cans manufactured by the Pacific Packing and Navigation Company, of Seattle, Wash., wholly from im- ported tin plate. (T. D. 24956; January 30, 1904.) Cans, tin — T. D. 24207 of February 4, 1903, and T. D. 24850 of December 10, 1903, ex- tended to cover the exportation of 2 imperial gallon cans manuafctured by the Standard Oil Company wholly from Imported tin plates and solder containing imported lead. (T. D. 26345; May 5, 1905.) Drawback on the exportation of tin cans manufactured with the use of none but imported tin plate. (T. D. 25284; May 13, 1904.) 46341—08 11 162 DIGEST OF CUSTOMS DECISIONS, igOi-lQCZ. Drawback on — Continued. Caidui, McElree's wine of — Drawback on the exportation of McElree's wine of cardui manufactured by the Chattanooga Medicine Company, of Chattanooga, Tenn., with the use of imported alcohol. (T. D. 25228; April 23, 1904.) Carpets, rugs, etc. — Drawback on carpets, mats, and rugs manufactured by Alexander Smith & Sons Carpet Company, of Tonkers, N. ¥. T. D. 21016 of April 18, 1899, amended. (T. D. 25887; December 23, 1904.) Drawback on carpets manufactured by the Westboro Mills, of Westboro, Mass., from woolen yams manufactured with the use of imported wool (T. D. 27203; March 13, 1906.) Drawback on carpets and rugs manufactured by the Bigelow Carpet Com- pany, of Boston, Mass., with the use of imported wool and jute yam, (T. D. 28011; March 14, 1907.) Carpet sweepers — Department's regulations of June 3, 1902 (T. D. 23773), extended to cover " hall " and " club " carpet sweepers manufactured in part from im- ported bristles by the Bissell Carpet Sweeper Company, of Grand Eapids, Mich. (T. D. 25634; September 21, 1904.) Car seats — Drawback on exportation of reversible car seats and comer seats, small, medium, and large, manufactured by the Hale & Kilbum Manufacturing Company, of Philadelphia, Pa., in part from imported wool, plush, or mohair velvet. (T. D. 25483; July 19, 1904.) T. D. 25483 extended to allow drawback on sulphate and phosphate of ammonia, used in the flreprooflng of wood and other materials entering into the manufacture of car seats exported by the Hale & Kilburn Manu- facturing Company, of Philadelphia, Pa. (T.D. 28359; July 30, 1907.) Cars — Dining cars: Drawback on railway dining cars manufactured by the Pull- man Company, of Chicago, 111., fitted with imported cooking ranges. (T. D. 26601; July 25, 1905.) Freight : Drawback on freight cars built by the Western Steel Car and Foundry Company, of Hegewisch, 111., with the use of lumber manu- factured from imported materials. (T. D. 26705; September 12, 1905.) Drawback on freight cars manufactured by the Middletown Car Works, of Middletown, Pa., with the use of imported wheels, axles, buffers, and couplers. T. D. 24326 of March 31, 1905, extended. (T. D. 27140; Feb- ruary 21, 1906.) Railway: T. D. 24350 of April 13, 1903, extended to cover railway cars manufactured by the American Car and Foundry Oompany, of New York, with the use of imported parts df electric lighting systems, sanitary fit- tings, ventilators, and steel springs for car-truck bolsters. (T. D. 27592; September 5, 1906.) Pressed steel cars: Drawback on pressed steel cars manufactured by the Pressed Steel Car Company, of Pittsburg, Pa., with the use of Imported brake material. T. D. 25956 of January 12, 1905, extended. (T. D. 27880; February 1, 1907.) Steel : Drawback rate on steel cars manufactured by the Pressed Steel Car Company, of Pittsburg, Pa., with the use of Imported buffers and draw- gears. (T. D. 25956; January 12, 1905.) DIGEST OF CUSTOMS DECISIONS, IQOl-lQOl. 163 Drawback on — Continued. Cars — Continued. Street : Drawback on street cars manufactured by the J. G. Brill Company, of Philadelphia, Pa., in the manufacture of which imported magnetic brakes are used. (T. D. 26432; June 5, 1905.) Drawback on street cars manufactured by the J. G. Brill Company, of Philadelphia, Pa., with the use of imported car wheels, or car wheels and axles. (T. D. 26978; January 10, 1906.) Drawback on street cars manufactured by the J. G. Brill Company, of Philadelphia, Pa., In the manufacture of which imported Riedel bells are used. (T. D. 27234; March 26, 1906.) ^ Cartridges — Drawback on cartridges manufactured by the Western Cartridge Company, of East Alton, 111., with the use of imported copper caps. (T. D. 26405 ; May 26, 1905.) Cases— Suit and sample. (See Drawback on suit and sample cases.) Casket and coffin hardware — Drawback on casket and coffin hardware, consisting of extension handles, short bar handles, cover lifters, thumbscrews, escutcheons, and orna- ments, manufactured by the National Casket Company, of New York City (Allegheny works), wholly or in part with the use of imported lead, antimony, and tin plate. T. D. 24573 of July 18, 1903, revoked. (T. D. 27950; February 27, 1907.) Casters — Drawback on casters manufactured by the Universal Caster and Foundry Company, of New York, in part with the use of imported porcelain wheels. T. D. 23925 of August 7, 1902, extended. (T. D. 28526; Novem- ber 22, 1907.) Castings — Department's instructions of May 7, 1907 (T. D. 28138), extended to cover exportatlons of castings manufactured by the Isbell-Porter Company, of Newark, N. J., in part from imported pig iron. (T. D. 28371 ; August 6, 1907.) Drawback on castings manufactured by the William R. Martin Iron Works, of Lancaster, Pa., In part from imported pig iron. T. D. 28138 of May 7, 1907, extended. (T. D. 28449; October 10, 1907.) Drawback on castings manufactured by the West Side Foundry Company, of Troy, N. Y., with the use of imported pig iron. (T. D. 28138; May 7, 1907.) Castings, plows and plow — Drawback on plows and plow castings manufactured by the Hampton Manu- facturing Company, of Hampton, Va., with the use of imported pig iron. (T. D. 27991; March 11, 1907.) Celerina. (See Drawback on aletris cordial rio.) Cement, belting — Drawback on belting cement manufactured by tjie Shultz Belting Company, of St. Louis, Mo., with the use of imported glue. (T. D. 27901; February 8, 1907.) Qeijient, liquid. (See Drawback on liquid gum and cement.) 164 DIGEST OP CUSTOMS DECISIONS, 1904-1901. Drawback on — Continued. Cement, rock wall — Drawbaet on rock wall cement manufactured from plaster of paris made wholly from imported rock plaster by the Kock Plaster Company, of New York and New Jersey. T. D. 23312 of October 19, 1901, extended. (T. D. 26767; October 10, 1905.) Chains — Drawback on chains manufactured by the Tale & Towne Manufacturing Company, of New York, with the use of imported chains. T. D. 24450 of May 29, 1903, extended. (T. D. 26359; May 12, 1905.) Chairs — Made of imported parts finished and fitted in the United States. Drawback denied. (See Drawback denied.) Chilled shot. (See Drawback on shot.) Chocolate — Drawback on exportation of confectioner's chocolate known as Diana and Apollo, manufactured by the Puritan Pure Food Company, of New York, for and on account of Messrs. Volkmann, Stollwerck & Co., of New York, containing sugar refined from imported raw sugar. (T. D. 24928; Janu- ary 23, 1904.) Drawback on chocolate manufactured by Runkel Brothers (Incorporated), of New York City, with the use of imported refined sugar, or sugar refined from imported raw sugar, and imported cocoa butter. (T. D. 27077; February 3, 1906.) Drawback on sweet chocolate manufactured by Stollwerck Brothers. (T. D. 28228; June 11, 1907.) Choppers, food and vegetable, coffee mills, lard presses, and bread makers — Drawback on the exportation of food and vegetable choppers, bread makers, cofEee mills, and lard presses manufactured by Landers, Frary & Clark (Incorporated), of New Britain, Conn., in part with the use of imported pig iron in combination with domestic pig iron. (T. D. 25126; March 21, 1904.) Chuck wedges, steel — Drawback on steel chuck wedges manufactured by the IngersoU- Sergeant Drill Company, of New York, works at Baston, Pa., and Phillipsburg, N. J., wholly from imported round steel bars. (T. D. 25527; August 10, 1904.) Cigars, cigarettes, and tobacco — Cigars: Department's regulations of May 21, 1902 (T. D. 28736), extended to cover exportations of Little Symphonette cigars manufactured by E. A. Kline & Co., of New York, in part with the use of imported un- stemmed and stemmed Havana tobacco. (T. D. 25281 ; May 12, 1904.) Regulations of July 3, 1902 (T. D. 23839) extended to cover the exportation of cigarettes manufactured wholly from imported Turkish tobacco by the Turco-American Tobacco Company, of New York. (T. D. 25547; August 23, 1904.) Drawback rate on " The American " and " La Melville " brands of cigars, manufactured by E. Regensburg & Sons, of New York City, wholly from imported Havana tobacco. (T. D. 26164; March 15, 1905.) Cigarettes and tobacco : Drawback on cigarettes manufactured wholly with the use of imported cigarette paper, (T. D,,35054 ; February 24, 1904.) DIGEST OF CUSTOMS DECISlOlirS, 1904-190'?. 165 Drawback on — Continued. Cigars, cigarettes, and tobacco — Continued. Erratum in T. D. 25054 of February 24, 1904; drawbacls; on cigarettes manufactured wbolly with the use of imported cigarette paper. (T. D. 25143; March 24, 1904.) T. D. 23839 of July 3, 1892, and T. D. 24429 of May 14, 1903, extended to cover exportatlons of cigarettes and tobacco, manufactured by S. Anar- gyros, of New York. (T. D. 25847; June 2, 1904.) T. D. 23839 of July 3, 1902, and T. D. 24632 of August 25, 1903, extended to cover exportatlons of tobacco and cigarettes manufactured by the Mono- pol Tobacco Works, of New York. (T. D. 25348 ; June 3, 1904.) Drawback rate on cigarettes and smoking tobacco manufactured by the British-American Tobacco Company, in part of imported Turkish tobacco, with or without glycerin refined from imported crude glycerin, or wholly from domestic tobacco with the use of said glycerin. (T. D. 26325; April 27, 1905.) Drawback on cigarettes manufactured by Schinasi Brothers, of New York City, wholly with the use of imported Turkish leaf tobacco. (T. D. 26584; July 18, 1905.) Drawback on cigarettes manufactured by the Imported Tobacco Manufac- turing Company, of New York City, wholly with the use of imported Turkish tobacco. T. D. 23839 of July 3, 1903, extended. (T. D. 26797; October 21, 1905.) Drawback on cigarettes manufactured by M. Melachrino & Co., of New York City, from imported tobacco and cigarette paper. T. D. 23839 of July 3, 1902, extended. (T. D. 27641; October 9, 1906.) T. D. 25348 of June 3, 1904, providing for allowance of drawback on ciga- rettes and tobacco manufactured by the Monopol Tobacco Works, of New York, amended. (T. D. 26984; January 13, 1906.) T. D. 25347 of June 2, 1904, providing for allowance of drawback on ciga- rettes and tobacco manufactured by S. Anargyros, of New York, amended. (T. D. 26983; January 13, 1906.) Drawback on cigarettes and smoking tobacco manufactured by American Tobacco Company from imported Turkish tobacco and glycerin refined from imported crude glycerin. T. D. 26325 of April 27, 1905, extended. (T. D. 27582; August 30, 1906.) Drawback on cigarettes and smoking tobacco manufactured by the P. LorlUard Company, of Jersey City, N. J., with the use of glycerin refined from imported crude glycerin. T. D. 26325 of April 27, 1905, amended. (T. D. 27593; September 5, 1906.) Drawback on cut tobacco manufactured from imported Turkish leaf tobacco by M. Goodman, of New York City. T. D. 24555 of July 11, 1903, ex- tended. (T. D. 26768; October 10, 1905.) Drawback on cigarettes manufactured by the Nestor Gianaclis Company, of Boston, Mass., wholly from Imported Turkish tobacco and Imported paper. T. D. 23839 of July 3, 1902, extended. (T. D. 28434 ; September 27, 1907.) Drawback on cigarettes manufactured by Philip Morris & Co. (Limited), of New York, wholly with the use of imported Turkish tobacco. T. D. 23839 of July 3, 1902, extended. (T. D. 28583; December 6, 1907.) Drawback on cigarettes manufactured by the Turco-Amerlcan Tobacco Com- pany, of New York, from imported tobacco. T. D. 23839 of July 3, 1902, extended. (T. D, 27958; March 2, 1907.) 166 DIGEST OP CUSTOMS DECISIONS, 1904-1907. Drawback on — Continued. Cigars cigarettes, and tobacco — Continued. Drawback on cigarettes manufactured by A. N. Barson & Co., of New York City, wliolly witli the use of imported Turkisli tobacco. T. D. 23S39 of July 3, 1902, extended. (T. D. 28152; May 14, 1907.) Cigarette paper books — Drawback on cigarette paper books manufactured by J. C. Drucklleb & Co., of New York City, with the use of imported cigarette paper in reels. (T. D. 26762; October 6, 1905.) Cigarette papers, txibes, and cork tips — Drawback on cigarette tubes, books of cigarette papers, cigarette papers cork tipped and gold and silver tipped, and paper-lined cork tips manu- factured by L. Kehlmann, of New York City, wholly from Imported ciga- rette paper and cork. (T. D. 27388; June 4, 1906.) Citron, seeded raisins, cleaned raisins, and cleaned currants — Drawback on the exportation of citron, candied and glac&, manufactured from citron imported in the brine ; also of seeded raisins, cleaned Sultana raisins, and cleaned currants, manufactured, respectively, from raisins. Sultana raisins, and currants. (T. D. 2.5287; May 16, 1904.) Cleaned raisins and currants. (See Drawback on citron, etc.) Clocks — Drawback rate on clocks manufactured by Bawo & Dotter (Incorporated), of New York City, from Imported materials. (T. D. 26264 ; April 11, iiKin.) T. D. 26264 of April 11, 1905, extended to cover the exportation of clocks manufactured by Harris & Harrington (Incorporated), of New York City, with the use of imported movements and parts. (T. D. 26551 ; June 28, liiim.) ' T. D. 2U2G4 of April 11, 1905, extended to cover the exportation of chiming and striking ball and mantel clocks manufactured by the Herschede Hall Clock Company, of Cincinnati, Ohio, with the use of imported movements and parts. (T. D. 26662; August 17, 1905.) T. D. 26204 of April 11, 1905, extended to cover cuckoo and miniature den clocks manufactured by the American Cuckoo Clock Company (Incoriio- rated), of Philadelphia, Pa., with the use of imported parts. (T. D. 26714; September 16, 1905.) Watchmen's time clocks : Drawback on watchmen's time clocks manufac- tured by the Newman Clock Company of Chicago, 111., with the use of imported movements, metal cases, and register keys. (T. D. 27313 ; April 26, 1906.) Drawback on watchmen's clocks manufactured by the Timekeeper Company, of Chicago, 111., with the use of Imported Argus watchman's time detect- ors and station keys in combination with domestic materials. T. D. 22800 of February 11, 1901, extended. (T. D. 28416; September 18, 1907.) Drawback on clocks manufactured by the New Haven Clock Company, of New Haven, Conn., with the use of imported materials. T. D. 28067 of April 6, 1907, extended. (T. D. 28211; May 28, 1907.) Drawback on clocks manufactured by the Sessions Clock Company, of For- estvlUe, Conn., with the use of imported glass. (T. D. 28067; April 6, 1907.) OlGES'T OF CUSTOMS DECISIOiSTS, 1904-1907. 167 Drawback on — Continued. Clothing, men's — Drawback on men's clothing manufactured by the Stein-Block Company, of Rochester, N. Y., with the use of imported materials. (T. D. 27389; June 4, 1906.) Coal pockets — Drawback on the exportation of coal pockets manufactured by Messrs. Baker, Carver & Morrell, of New York, with the use of imported flax cloth or canvas, with domestic tarred bolt rope attached. (T. D. 25319; May 26, 1904.) Regulations of May 26, 1904 (T. D. 25319), extended to cover exportations of coal pockets manufactured by George W. Taylor, of New York. (T. D. 25419; June 27, 1904.) Coaster brakes — Drawback on coaster brakes manufactured by the New Departure Manu- facturing Company, of Bristol, Conn., with the use of imported Lucas lubricators. (T. D. 27902; February 8, 1907.) Cod oil, refined — T. D. 22441 of August 20, 1900, extended to cover refined cod oil manufac- tured from imported crude cod oil, and manufactures of cod oil manufac- tured from refined imported cod oil and domestic fish oil by George H. Leonard & Co., of Boston, Mass. (T. D. 26296; April 20, 1905.) Coffee mills. ( See . Drawback on choppers, etc.) Condensers for steam boilers — Drawback on the exportation of condensers for steam boilers manufactured by the Wheeler Condenser and Engineering Company, of New Y'ork City, in part from imported brass tubing. (T. D. 25670; October 6, 1904.) Condensers — Drawback on condensers for steam boilers manufactured' by the C. H. Wheeler Manufacturing Company (Incorporated), of Philadelphia, Pa., from imported brass tubing. T. D. 25670 of October 6, 1904, extended. (T. D. 28116; April 25, 1907.) Confectionery — Candied and glace lemon and orange peel — T. D. 25287 of May 16, 1904, extended as far as applicable to candied and glace lemon and orange peel manufactured with the use of imported cane sugar. (T. D. 28340; July 20, 1907.) Confectionery — Chocolate chips — Drawback on chocolate chips manufactured by the Trowbridge Chocolate Chip Company, of Boston, Mass., in part from granulated ^ugar refined from imported raw sugar. (T. D. 25819; December 6, 1904.) Confectionery — Fig confections and sweet orange slices — Drawback on confectionery known as American fig confections and sweet orange slices, manufactured by the New England Confectionery Company, of Boston, Mass., in the manufacture of which sugar refined from im- ported raw sugar and Imported figs are used, (T D 27432; June 20, 1906) Continental rubber tires. (See Drawback on rubber tires.) Cords, telephone or switchboard. ( See Drawback on telephone or switchboard cords.) 168 DIGEST or CUSTOMS DECISIONS, 1904-1901. Drawback on — Continued. Core centers. (See Drawback on spark plugs and core centers.) Cork-pressing machiuery — Drawback on cork-pressing machinery manufactured by Frledenwald Brothers, of Baltimore, Md., with the use of Imported cutting and forming dies and punches and punch holders. (T. D. 27994; March 11, 1907.) Cork tips. (See Drawback on cigarette papers, etc.) Corn shellers. (See Drawback on hydraulic rams, hydrants, etc.) Corsets — Drawback on corsets manufactured by Strouse, Adler & Co., of New Haven, Conn., from imported cotton cloth, laces, ribbons, and steel. T. D. 23405 of December 11, 1901, extended. (T. D. 25816 ; December 3, 1904.) Department's regulations of December 11, 1901 (T. D. 28405), extended to cover corsets manufactured by the Royal Worcester Corset Company, of Worcester, Mass., from Imported piece goods and laces. (T. D. 25926; January 3, 1905.) Corundum wheels and stones — Drawback on corundum wheels and stones manufactured by the American Emery Wheel Works, of Providence, R. I., in part from Imported corun- dum grains and powder. (T. D. 26552; June 29, 1905.) Drawback on corundum wheels and other articles manufactured by the Cortland Corundum Wheel Company, of Cortland, N. Y., with the use of imported corundum. (T. D. 26742; September 29, 1905.) Corundum wheels — Drawback on corundum wheels manufactured by the Star Corundum Wheel Company, of Detroit, Mich., with the use in part of imported corundum. T. D. 26742 of September 29, 1905, extended. (T. D. 28619; December 17, 1907.) Cotton cloths — Drawback on cotton cloths, bleached, printed, and dyed by Garner & Co., of New York City, with the use of imported colors, chemicals, and bleach- ing powders. (T. D. 28621; December 17, 1907.) Cotton-gin saws. (See Drawback on saws.) Court-plaster — Department's regulations of December 29, 1902 (T. D. 24126), allowing drawback on the exportation of court-plaster manufactured by Seabury & Johnson, of New York City, wholly from Imported silk, in the piece, extended to cover court-plaster manufactured by said company with the use ofsimported cotton cloth. (T. D. 28302; July 1, 1907.) Crackers. (See Drawback on biscuits, cakes, etc.) Cranes, eleptric traveling. (See Drawback on electric traveling cranes.) Cut mica — Drawback rate on cut mica manufactured by the Mica Manufacturing Company, of New York City, wholly from imported uncut mica. (T. D. 26045; February 10, 1905.) Drawback on cut mica manufactured by Eugene Munsell & Co., of New York City, from imported uncut mica. T. D. 26045 of February 10, 1905, extended. (T. D. 28115; April 25, 1907.) DIGEST OP CUSTOMS DECISIONS, 1904-1907, 169 l)rawback on — Continued. Cut soles — ' Regulations of June 2, 1S98 (T. D. 19427), extended to exportations of cut soles manufactured by W. H. McElwain Company, of Boston, Mass., from domestic tanned imported hides. (T. D. 25449; July 2, 1904.) Cylindrical grinding machines — Drawback on cylindrical grinding machines manufactured by the Landis Tool Company, of Waynesboro, Pa., with the use of imported pig iron. (T. D. 27990; March 11, 1907.) Daly's white paste. (See Drawback on paste.) Dates — Drawback on package dates manufactured by William Hills, jr., of New York City, with the use of Imported dates. (T. D. 27696; November 10, 1906.) Drawback on treated sterilized dates manufactured by the Hills Brothers Company, of New York City, with the use of imported dates and granu- lated sugar. (T. D. 27399; June 7, 1906.) Drawback on stuffed dates and pitted dates manufactured by the Hills Brothers Company, of New York City, with the use of imported dates, nuts, ginger, and granulated sugar. (T. D. 27351; May 16, 1906.) Dates, selecting, cleaning, and packing in the United States — Drawback denied. (See Drawback denied.) Degras and quebracho extract. (See Drawback on quebracho extract.) Dental chairs — Drawback on the exportation of dental chairs manufactured by the Ritter Dental Manufacturing Company, of Rochester, N. Y., with the use of imported plush. (T. D. 25247; May 2, 1904.) Dining ears. (See Drawback on cars.) Doors — T. D. 23840 of July 3, 1902, extended to cover the exportation of doors of various sizes and grades manufactured by Thomas Jackson & Co., of Saginaw, Mich., in part from imported pine lumber. (T. D. 26294; April 19, 1905.) Doors, window sash, etc. — Drawback on doors, window sash, blinds, and frames manufactured from imported white pine lumber. Previous regulations revoked. (T. D. 26333; May 2, 1905.) Doradilla elixir, Ulrici's morrhual malt wine, and TJlrici's celebrine cordial wine — Drawback on doradilld elixir, Ulrici's morrhual malt wine, and Ulrici's celebrine cordial wine manufactured by the Ulrici Medicine Company, of New York City, with the use of imported alcohol. (T. D. 27301 ; April 23, 1906.) Dress shields — Drawback on " Gibson " dress shields manufactured by the I. B. Klelnert Rubber Company, of New York City, with the use of imported silk in the piece and cotton galloon binding. (T. D. 26357; May 11, 1905.) 170 DIGEST OP CUSTOMS DECISIONS^ 1904-1907. Drawback on — Continued. Dress shields — Continued. Drawback on dress shields and infants' specialties manufactured by the Canfield Rubber Company, of Bridgeport, Conn., with the use of imported binding, beading, tape, lace, and Japanese silk. (T. D. 27813 ; January 7, 1907.) Dried grains prepared from residue in brewing vats — Drawback denied. (See Drawback denied.) Driving wheels. (See Drawback on locomotives and driving wheels.) Drums, metal. (See Drawback on metal drums.) Dulcit — Drawback on the preservative preparation known as " dulcit " manufac- tured by the Midland Manufacturing Company, of New York City, from imported materials. (T. D. 27141; February 21, 1906.) Dyed artificial silk — Drawback on dyed or dyed and spooled artificial silk manufactured from Imported artificial silk in the gray, for and on account of the Chardon- net Artificial Silk Company, of New York City. (T. D. 26684 ; August 30, 1905.) Drawback on dyed artificial silk manufactured by Christopher E. Hertleiu, of New York, from imported raw artificial silk. T. D. 26684 of August 30, 1905, extended. (T. D. 28527; November 22, 1907.) Dyed skins — Drawback on dyed fur skins and fur linings manufactured by Eisenbach Bros. & Co., of New York City, with the use of imported fur skins and linings. T. D. 22440 of August 21, .1900, extended. (T. D. 26907; December 14, 1905.) Drawback on dyed skins manufactured by Herman F. Bendsell,- of New Y'ork City, with the use of imported skins. T. D. 22446 of August 21, 1900, extended. (T. D. 27078; February 3, 1906.) Electric exploders — Drawback on electric exploders manufactured by the Star Electric Fuse Works, of Wilkes-Barre, Pa., with the use of imported detonators. T. D. 132S6 of September 30, 1892, extended. (T. D. 26906; December 14; 1905.) Electric generators — Drawback on the exportation of electric generators manufactured by the General Electric Company, of Schenectady, N. Y., with the use of im- ported flanged shafts. (T. D. 25081; March 8, 1904.) Electric lighting plants — Drawback on isolated electric lighting plants manufactured by the General Electric Company, of Schenectady, N. Y., with the use of imported Dentz model alcohol engines. (T. D. 27049; January 29, 1906.) Electric switchboards — Drawback on electric switchboards manufactured by the Western Electric Company with the use of imported starting resistance boxes. (T. D. 25850; December 15, 1904.) ■ DIGEST OF CUSTOMS DECISION'S, 1904-1907. 171 Drawback on — Continued. Electrical machines — Drawback rate on electrical machines manufactured by tlie De Laval- Steam Turbine Company for and on account of tbe D'Olier Engineering Com- pany, of New York, witb the use of imported steel turbine wheels. (T. D. 26135; March 9, 1905.) Electric traveling cranes — Drawback on electric traveling cranes manufactured by the Wellman- Seaver-Morgan Company, of Cleveland, Ohio, with the use of imported electric motors. (T. D. 27774; December 20, 1906.) Elevator worms and worm wheels — Drawback on elevator worms and worm wheels manufactured by the Albro- Clem Elevator Company, of Philadelphia, Pa., with the use of imported bronze worm blanks and steel worm-wheel blanks. (T. D, 27711; Novem- ber 15, 1906.) Embossed marcelines, satins, and lambskin cottons — Drawback allowed on the exportation of embossed marcelines, satins, and lambskin cottons, manufactured by Frank & Lambert, of New York City, wholly with the use of imported marcelines, satins, and lambskin cottons. (T. D. 25725; October 29, 1904.) Embossed silk and cotton fabrics — T. D. 25725 of October 29, 1904, extended to cover embossed marcelines, satins, Habutai silks, lambskins, and mercerized cottons, and embroidered chiffons manufactured by Theo. Tiedman & Son, of New York, wholly from imported materials. (T. D. 26533; June 24, 1905.) Enameled patent leather. (See Drawback on leather, enameled patent.) Enamels. (See Drawback on paints and enamels.) Engines, machinery, etc. — Drawback on engines, machinery, forges, and kettles manufactured by the Buffalo Forge Company, or Buffalo Steam Pump Company, or the George L. Squier Manufacturing Company, of Buffalo, N. Y., with the use of imported pig iron. (T. D. 28167; May 20, 1907.) Extracts, flavoring. (See Drawback on flavoring extracts.) Extracts, liquid tanning. (See Drawback on liquid tanning extracts.) Fanning mills — Drawback rate on fanning mills manufactured by the Manson Campbell Company (Limited), of Detroit, Mich., in part of imported zinc. (T. D. 26277; April 15, 1905.) Feathers and down — Drawback on cleaned and renovated china goose feathers and down manu- factured by the Peter Wool & Sons Feather Company, of Philadelphia, Pa., from imported uncleaned china feathers. (T. D. 26783; October 14, 1905. Fertilizers — Drawback on fertilizers manufactured with the use of imported sulphate of ammonia. (T. D. 26759; October 4, 1905.) 172 DIGEST OF CTTSTOMS DECISIONS, 1904-190'7. Drawback on — Continued. Fig paste — Drawback on fig paste manufactured by Wood & Selick, of New York City, with the use of imported bag flgs. (T. D. 26712; September 14, 1905.) Fig sirup. (See Sirup of figs.) Figs- Drawback on the exportation of " chariot " and " blue bell " brands of pulled and treated flgs, manufactured by William A. Higgius & Co., of New York, from imported figs in the raw conditions, known as " naturals." (T. D. 25450; July 5, 1904.) Regulations of July 5, 1904 (T. D. 25450), establishing a rate for the allow- ance of drawback on certain brands of pulled and treated figs manufac- tured by William A. Higgins & Co., of New York City, from imported figs, extended to cover other brands of flgs manufactured in the same manner by said company. (T. D. 25707; October 24, 1904.) T. D. 25450 of July 5, 1904, extended to cover " cresa washed flgs," manu- factured by Eeiss & Brady, of New York City, from imported " natui-al " aud "loccoum" flgs. (T. D. 26139; March 11, 1905.) Drawback on stuffed and treated figs manufactured by the Hills Brothers Company, of New York, with the use of imported preserved cherries and granulated sugar. (T. D. 27351; May 16, 1906.) Firearms — Drawback on the exportation of firearms manufactured by the J. Stevens Arms and Tool Company, of Chicopee Falls, Mass., with the use of im- ported gun barrels. (T. D. 2S099; April 19, 1907.) Fire hose, linen. ( See Drawback on hose. ) Fireproofing — Drawback on fireproofing in bulk and in block and shapes manufactured by the Keystone Fireproofing Company, of Philadelphia, Pa., with the use of imported gypsum rock. (T. D. 27479; July 13, 1906.) Fittings — Drawback on flanged and screwed fittings, pipe connections, valves, cocks, and pipe machinery manufactured by the Eaton, Cole & Burnham Com- pany, of Bridgeport, Conn., with the use of imported pig iron. (T. D. 28136; May 4, 1907.) Flavoring extracts — Drawback on fiavoring extracts manufactured by John Matthews (Incor- porated), of New York City, from imported alcohol. (T. D. 28368; August 5, 1907.) Drawback on various flavoring extracts manufactured by the Miller Manu- facturing Company, of New York City, with the use of imported alcohol. T. D. 28368 of August 5, 1907, extended. (T. D. 28422; September 24, 1907.) Flour, blended. (See Drawback on blended fiour.) Flour and by-products — Drawback ou flour and by-products manufactured wholly from imported wheat. Articles 1186 and 1187 of the Customs Regulations of 1899 re- voked. (T. D. 25949; January 11, 1905.) Drawback on fiour and by-products manufactured from imported wheat mixed with domestic wheat. (T. D. 26025; February 4, 1905.) DIGEST OF CUSTOMS DECISIONS, 1904-1907. 173 Drawback on — Continued. Flour and by-products — Continued. Interpreting the words " value " and " market value " appearing in T. D. 25949 of January 11, 1905, and T. D. 26025 of February 4, 1905. Form of abstract from manufacturing record given. (T. D. 26140; March 11, 1905.) T. D. 25949 of January 11, 1905, and T. D. 26025 of February 4, 1905, amended as to data to be stated in entry. (T. D. 26280; April 17, 1905.) Forges. (See Drawback on engines, machinery, etc.) Forging drops, presses, etc. — Drawback allowed on forging drops, presses, and other kinds of machinery, manufactured by the B. W. Bliss Company, Brooklyn, N. Y., in part from imported pig iron. (T. D. 28304; July 1, 1907.) Freight cars. (See Drawbaclion cars.) Furnaces. (See Drawback on stoves.) Furniture — Drawback rate on furniture manufactured by the George C. Flint Company, of New York City, from imported materials. (T. D. 26263; April 11, 1905.) Furs, imitation seal. ( See Drawback on imitation seal furs. ) Gaiterettes. (See Drawback on overgaiters.) Galvanized sheets and plates — Drawback on galvanized plain and corrugated sheets and plates manu- factured by the American Sheet and Tin Plate Company, for and on account of the United States Steel Products Export Company, of New York, with the use of wholly imported spelter. (T. D. 27667 ; October 19, 1906.) Drawback on galvanized sheets and plates manufactured by the American Sheet and Tin Plate Company, for and on account of the United States Steel Products Export Company, with the use of imported spelter. T. D. 27667 of October 19, 1906, extended to cover other gauges of plates and sheets. (T. D. 27736; December 8, 1906.) Ginger ale. (See Drawback on root beer.) Glacier antifriction metal — Department's regulations of February 26, 1900 (T. D. 22033), extended to cover exportations of " glacier antifriction metal " manufactured by McCord & Co. (Incorporated), of Chicago and New York, the successors to the Stirling Metal Company, of New York. (T. D. 25320; May 26, 1904.) Glazed window sash and doors — Drawback on glazed window sash and doors manufactured by the Mc- Connell Manufacturing Company, of Hornellsville, N. Y., with the use of no other than imported window glass and imported enameled glass. Department's regulations (7207t) dated December 18, 1899, revoked. Extension to cover exportations by T. W. Thayer & Co., of Cazenovia, N. Y. (T. D. 25055; February 24, 1904.) V Department's regulations of February 24, 1904 (T. D. 25055), extended to cover glazed window sash manufactured by the Brockway-Smith Corporation, of Boston, Mass., from Imported window glass. (T. D. 26278; April 15, 1905.) 174 DIGEST OF CUSTOMS DECISIONS, 1904-1907, Drawback on — Continued. Globes — Drawback on globes manufactured by the Weber Costello Company, of Chicago Heights, 111., with the use of imported maps. (T. D. 27S17 ; January 12, 1907.) Glycerin, refined — Drawback on glycerin refined by The Cudahy Packing Company, of South Omaha, Xebr., from imported crude glycerin. Amending T. D. 24693 of October 2, 1903. (T. D. 25813; November 30, 1901.) Golf balls- Drawback on golf balls manufactured by the Goodyear Tire and Rubber Company, of Akron, Ohio, with the use of imported spun silk. (T. D. 28162; May 16, 1907.) Golf clubs — Drawback on the exportation of golf clubs manufactured by the Bridgeport Athletic Manufacturing Company, of New York, with the use of im- ported aluminum golf -club head castings. (T. D. 25318; Jlay 25, 1904.) Grease, hot neck — Drawback ou hot neck grease manufactured by the Pennsylvania Lubrica- ting Company (Incorporated), of Pittsburg, Pa., in part from imported degras. (T. D. 25033; February 23, 1904.) Gum, liquid. (See Drawback on liquid gum and cement.) Hack saws. (See Drawback on saws, hack.) Hack-saw blades. (See Drawback on saws.) Hair press cloth — Drawback on camel's-hair press cloth manufactured by the Oriental Tex- tile Mills, of Houston, Tex., with the use of imported camel's hair. T. D. 2.3051 of May 14, 1901, extended. (T. D. 27419; June 18, 1906.) Harvesters, binders, and hand dump rakes — . Drawback on hand dump rakes manufactured by the International Har- vester Company with the use of imported steel angles and harvesters and binders with the, use of imported oval tire steel. (T. D. 27740; De- cember 11, 1906.) Harvesting machinery — Drawback allowed on mowing, reaping, and harvesting machinery manu- factured by the Walter A. Wood Mowing and Reaping JIachine Com- pany, of Hoosick Falls, X. Y., in part from imported pig iron. (T. D. 28270; June 21, 1907.) Hats, panama — Department's regulations of January 30, 1903 (T. D. 24196), establishing rate of drawback on panama hats finished by Jacob J. Seeds & Co., of Philadelphia, Pa., extended to cover grades Xos. 1, 8, 9, 10, and 32 to 39, inclusive, imported and finished by said firm. (T. D. 25555 ; August 24, 1904.) Drawback on panama hats imported in a rough and unfinished condition and finished by Lustig Brothers, of New York City. (T. D. 27285; April 13, 1906. Drawback on panama hats manufactured by Samuel Mundheim Company, of Brooklyn, N. Y., with the use of imported hat leathers and silk bands. (T. D. 27335; May 9, 1906.) DIGEST OP CUSTOMS DECISIONS, 1904-1901. 175 Drawback on — Continued. Higgins' mucilage and paste — Drawback on Higgins' taurine mucilage, Higgins' photo-mounter, and Higgins' drawing board and library mucilage, manufactured by Charles Higgins & Co., of Brooklyn, N. Y., with the use of imported dextrin. (T. D. 27106; February 13, 1906.) Honey simp. (See Drawback on sirup.) Hoops and bands, steel — Drawback rate on steel hoops and bands manufactured by the Pittsburg Steel Company, of Pittsburg, Pa., from imported steel billets (extension of T. D. 24853). (T. D. 26202 ; March 24, 1905.) Hoops, tank — Drawback on tank hoops manufactured by the Pacific Tank Company, of San Francisco, Cal., from imported band steel. (T. D. 25519; August 6, 1904.) Horsehair, artificial — Drawback allowed on dyed or dyed and spooled artiflcial horsehair pre- pared by the Chardonnet Artiflcial Silk Company, of New York City, from artificial horsehair imported in skeins. T. D. 26684 extended. (T. D. 28269; June 21, 1907.) Hose, fire — Drawback on linen fire hose manufactured by William and Charles Beck, of Lawrence, Mass., with the use of imported linen yarn. T. D. 25029 of February 20, 1904, extended. (T. D. 28154; May 14, 1907.) Hose, linen fire — Drawback on linen fire hose manufactured by Charles Niedner, of Maiden, Mass., wholly from imported linen yarns in the single thread. (T. D. 25029 ; February 20, 1904.) Drawback on linen fire hose manufactured by the Boston Woven Hose and Rubber Company, of Boston, Mass., from imported linen yarns. T. D. 25029 of February 20, 1904, extended. (T. D. 27387; June 4, 1906.) Drawback on additional sizes and styles of linen fire hose manufactured by Charles Niedner, of Maiden, Mass., from imported linen yarns. T. D. 25029 of February 20, 1904, extended. (T. D. 28112; April 25, 1907.) Hydrants. ( See Drawback on hydraulic rams, corn shellers, hydrants, etc. ) Hydraulic rams, corn shellers, hydrants, etc. — Drawback on hydraulic rams, corn shellers, hydi-ants, jack screws, well wheels, hand, windmill, and power pumps manufactured by Rumsey & Co. (Limited), of Seneca Falls, N. Y., with the use of imported pig iron. (T. D. 28165 ; May 18, 1907.) ' Imitation seal furs — T. D. 15084 of July 3, 1894, extended to cover the exportation of imitation seal furs manufactured by A. Hedbavny & Co., of Jersey City, N. J., from imported dressed, dyed, and sheared rabbit skins. (T. D. 26222; March 31, 1905.) Incandescent gas mantels — Drawback on incandescent gas mantels manufactured by the Lindsay Light Company, of Chicago, 111., with the use of imported thorium nitrate. (T. D. 27043; January 27, 1906.) 176 DIGEST OF CUSTOMS DECISIONS, 1904--1907. Drawback on — Continued. Iron pipes. (See Drawback on iron tubes, pipes, etc.) Iron tubes, pipes, etc. — Drawback rate on iron pipes, tubes, flues, or stays manufactured by tlie National Tube Company, for and on account of the United States Steel Products Export Company, of New York, wbolly or in part from imported Swedish charcoal pig iron. (T. D. 26320; April 26, 1905.) Iron water pipe, etc. — Department's instructions on February 12, 1903 (T. D. 24227), extended to allow drawback on iron water pipe and other castings manufactured by M. J. Drummond & Co., of New York City, with the use in part of im- ported pig iron. (T. D. 28334; July 18, 1907.) Drawback on cast-iron water pipe manufactured by the United States Cast Iron Pipe and Foundry Company, of Burlington, N. J., with the use in part of imported pig Iron. T. D. 24227 of February 12, 1903, extended. (T. D. 28014; March 19, 1907.) Isinglass hat finish — Drawback on isinglass hat finish manufactured by the Arabol Manufac- turing Company, of New York City, wholly from imported soluble starch and powdered sugar produced from imported raw sugar. (T. D. 26700; September 12, 1905.) Isolated electric lighting plants. (See Drawback on electric lighting plants.) Jack screws. (See Drawback on hydraulic rams, corn shellers, etc.) Japans — Drawback on baking japan and air drying black japan manufactured by Messrs. Emil Caiman & Co., of New York, with the use of imported crude Barbados asphaltum and stearine pitch. (T. D. 25079; March 5, 1904.) Kettles. (See Drawback on engines, machinery, etc.) Knit underwear — Drawback rate on knit underwear manufactured by the Wright's Health Underwear Company, of Troy, N. Y., with the use of imported wool thread waste. (T. D. 26323; April 27, 1905.) Knives and other similar articles — Drawback ou the exportation of knives and other similar articles manu- factured by Landers, Prary & Clark (Incorporated), of New Britain, Conn., wholly or in part with the use of imported steel and pearl. (T. D. 25125; March 21, 1904.) Kozy slippers. (See Drawback on slippers.) Labels, tin — Drawback on triangular and elliptical labels, either attached to tin cans or drums, or in bulk, manufactured by the Standard Oil Company, of New York, wholly with the use of imported tagger's tin and lead in soldering. (T. D.) 27810; January 3, 1907.) lacto-marrow — Drawback on lacto-marrow manufactured by the Lacto-Marrow Company, of New York, with the use of imported alcohol and rum. (T. D. 27812 ; January 5, 1907.) DIGEST OF CUSTOMS DECISIONS, 1904-1901. 177 Drawback on — Continued, ladies' belts. (See Drawback on belts.) ladies' footwear. (See Drawback on sJaoes.) Lamps — Drawback on lamps manufactured by tbe R. E. Dietz Company, of New York City, in part from imported aluminum. (T. D. 27709 ; November 14, 1906.) lamp-posts, cast-iron — Drawback on lamp-posts manufactured by tbe Florence Iron Works, of Florence, N. J., wbolly from imported pig irou, or from scrap from im- ported pig iron mixed with imported pig iron. (T. D. 27147; February 24, 1906.) lanterns — Drawback on lanterns manufactured by Peter Gray & Sons, of Boston, Mass., with the use of imported sections of cylindrical lenses. (T. D. 25416; June 24, 1904.) lard presses. (See Drawback ou choppers, etc.) lead, arsenate of. (See Drawbacli on arsenate of lead.) lead — Bar : Drawback on bar lead manufactured by the National Lead Comijany, of New York, from imported lead. (T. D. 27121 ; February 14, 1906.) Cables: Drawback on cables sheathed with lead manufactured from im- ported pig lead with or without tin. (T. D. 26717; September 19, 1905.) Sleeves or cable joints: Drawback on lead sleeves or cable joints manufac- tured by the General Electric Company, of Schenectady, N. Y., wholly from imported lead. (T. D. 27738; December 10, 1006.) Traps and bends: T. D. 24750 of October 27, 1903, extended to cover lead traps and bends manufactured by the National Lead Company, of New York City. (T. D. 26043; February 9, 1905.) Washers : Drawback on washers manufactured by the United Lead Com- pany, of New York City, either wholly from imported pig lead or im- ported pig lead in combination with domestic lead. (T. D. 27757; Decem- ber 15, 1906.) Drawback on lead washers manufactured by E. J. Brooks & Co. (Incor- porated), ef New York City, from imported lead. T. D. 27757 of Decem- ber 15, 1906, extended. (T. D. 28122; April 29, 1907.) Wastage allowance: Articles manufactured from. (T. D. 25777; November 18, 1904.) T. D. 25777, regarding allowance for wastage, applicable only to articles manufactured from pig lead produced wholly from imported lead ores or lead bullion. (T. D. 25950; January 12, 1905.) Allowance for wastage on articles manufactured from pig lead produced from imported lead ores, or imported lead bullion, exported with benefit of drawback. T. D. 21251 of June 12, 1899, amended. (T. D. 26018; February 1, 1905.) Allowance for wastage on articles manufactured in whole or in part from imported pig lead, or pig lead produced from imported lead ores, or im- ported lead bullion. T. D. 21251 of June 12, 1899, and T. D. 26018 of February 1, 1905, revoked. (T. D. 26144; March 13, 1905.) 46341—08 12 178 DIGEST or CUSTOMS DECISIONS, 1904-1907. Drawback on — Continueil. Lead — Continued. Drawback allowed on chemical lead manufactured by the Hoyt Metal Com- pany from imported pig lead in ' combination with domestic nickel and copper. (T. D. 28339; July 19, 1907.) lead wool or shredded lead — Drawback on lead wool or shredded lead manufactured by the TJuited Lead Company, of New York City, either wholly with the use of imported lead or with imported pig lead in combination with domestic lead. (T. D. 28610; December 13, 1907.) Leather — Amendment of form of tannery record in T. D. 22665 of December 11, 1900. (T. D. 24980; February 8, 1904.) Bellies: Drawback on leather known as "bellies" manufactured by the Jewell Belting Company, of Hartford, Conn., from imported dried dress- ■ ing hides. (T. D. 26701; September 12, 1905.) Belting Leather : Drawback on belting leather manufactured by Hans Keeu' ■ Sons, of New York, with the use of imported Newfoundland cod oil. (T. D. 26050; December 27, 1905.) Knameled Patent : Drawback on enameled patent leather manufactured for and on account of Carl F. Autenrieth & Co., of New York City, from imported plain leather. (T. D. 26574; July 11, 1905.) Grain : Drawback on grain leather manufactured by C. Moench & Sous Company, of Salamanca, N. Y., with the use of imported degras. (T. D. 25929; January 5, 1905.) T. D. 25929 of January 5, 1905, extended to cover the exportation of grain leather manufactured by the Carey Leather Company, of Boston, Mass., with the use of imported degras. (T. D. 26301; April 22, 1905.) T. D. 25i»21» of January 5, 1005, extended to cover grain leather manu- factured by the Roulette Leather Company, of Portevllle, N. Y., with the use of imported degras. (T. D. 26466; June 8, 1905.) Heads, shoulders, and bellies : Drawback on leather known as " heads," " shoulders," and " bellies," manufactured by Charles A. Schieren & Co., of New York City, from imported hides. (T. D. 26952; December 28, 1905.) Department's regulations of December 28, 1905 (T. D. 26952), allowing drawback on leather manufactured by Charles A. Schieren & Co. from imported hides, revoked. (T. D. 27315; April 28, 1906.) Sole: Drawback rate on sole leather manufactured by S. H. Frank & Co. (Incorporated), of San Francisco, Cal., wholly with the use of lea thee imported in the rough. (T. D. 26134; March 9, 1905.) Drawback on imported quebracho extract used in the manufacture of sole leather by the United States Leather Company. (T. D. 25855 ; Decem- ber 19, 1904.) Drawback on sole leather manufactured by the United States Leather Com- pany from domestic hides with the use of imported solid quebracho ex- tract. T. D. 25855 of December 19, 1904, extended. (T. D. 26912; De- cember 19, 1905.) Drawback on sole leather manufactured by J. W. & A. P. Howard & Co. (Limited), of Corry. Pa., from imported quebracho extract. T. D. 25855 of December 19, 1904, extended. (T. D. 27724; November 23, 1906.) DIGEST OF CUSTOMS DECISIONS, 1904-1907. 179 Drawback on — Coutlnued. Leather — Continued. T. D. 25855 of December 19, 1904, and T. D. 25929 of January 5, 1905, ex- tended to cover leather manufactured with the use of imported quebracho extract and degras, and sheepskins tanned with the use of imported ground sumac, by the A. C. Lawrence Leather Company, of Peabody, Mass. (T. D. 26358; May 11, 1905.) T. D. 25855 of December 10, 1904, and T. D. 25929 of January 5, 1905, ex- tended to cover leather manufactured by the Pfister ■ & Vogel Leather Company, of Milwaukee, Wis., with the use of imported quehracho ex- tract and degras. (T. D. 26327; April 28, 1905.) T. D. 25929 of January 5, 1905, extended to cover leather manufactured by the E. C. Fisher Company, of Bethel, Vt., with the use of imported degras. (T. D. 26746; October 2, 1905.) Drawback on leather manufactured by the J. G. Curtis Leather Company, of Ludlow, Pa., with the use of imported quebracho extract. (T. D. 26756; October 3, 1905.) Drawback on leather manufactured by the Eberle Tanning Company, of Westfleld, Pa., from imported quebracho extract. T. D. 25855 of De- cember 19, 1904, extended. (T. D. 27735; December 7, 1906.) Drawback on leather manufactured by the Northwestern Leather Company, of Sault Ste. Marie, Mich., with the use of imported degras. T. D. 25929 of January 5, 1905, extended. (T. D. 26913; December 19, 1005.) Drawback on leather manufactured by the Woelfel Leather Company, of Morris, 111., with the use of imported quebracho extract and degras. (T. D. 27048; January 29, 1906.) Drawback on leather manufactured from imported hides. T. D. 19427 of June 2, 1898, amended. (T. D. 27283; April 11, 1906.) Strap and welt leather, etc.: Regulations of June 2, 1898 (T. D. 19427), extended to cover exportations of strap and welt leather, skirtings, and splits manufactured by the Woelfel Leather Company, of Morris, 111., from imported raw hides. (T. D. 25400; June 17, 1904.) Department's instructions (T. D. 24545), authorizing drawback on leather belting manufactured by the Jewell Belting Company, of Hartford, Conn., extended. (T. D. 28316; July 13, 1907.) Department's regulations establishing rates of drawback on leather ex- portations manufactured with imported quebracho extract and degras with imported hides, amended to cover use of domestic hides. (T. D. 28549; November 26, 1907.) Drawback on sole leather manufactured from Imported and domestic hides with the use of imported solid quebracho extract. — T. D. 25855 of De- cember 19, 1904, extended. (T. D. 28528; November 23, 1907.) Drawback on split and grain leather manufactured by John A. Lord, of Peabody, Mass., with the use of imported solid quebracho extract. — T. D. 25855 of December 19, 1904, extended. (T. D. 28085; April 12, 1907.) Drawback on split leather manufactured by W. D. Byron & Sons, of Wil- liamsport, Md., with the use of imported quebracho extract. — T. D. 25855 of December 19, 1904, extended. (T. D. 28121; April 29, 1907.) Drawback on sole leather manufactured by William F. Mosser & Co., of Boston, Mass., with the use of imported quebracho extract. — T. D. 25855 of December 19, 1904, extended. (T. D. 27820; January 15, 1907.) leather out into strips, jumbo blocks, and squares — Drawback denied. (See Drawback denied.) 180 DIGEST OF CUSTOMS DECISIONS, 1904-1907. Drawback on — Continued. Leather welting — Drawback on weltlug manufactured by W. J. Fallon, of Boston, Mass., wholly from imported leather. (T. D. 26424; May 31, 1905.) Lenses, photographic — Drawback allowed on barrels and shutters for use in photographic instru- ments containing lenses manufactured from imported glasses by the Voigtleander & Sou Optical Company, of New York City. (T. D. 25834 ; December 7, 1904.) Letter copying hooks. (See Drawback on books.) Licor diastos de Mulford — Drawback rate on licor diastos de Mulford manufactured by the H. K. Mul- ford Company, of Philadelphia, Pa., in part from imported alcohol. (T. D. 2G254; April 7, 1905.) Linen fire hose. (See Drawback on hose.) Liquid gum and cement — Drawback rate on liquid gum and cement manufactured by the Arabol Manufacturing Company, of New York, with the use of imiwrted dextrin. (T. D. 26324; April 27, 1905.) Liquid tanning extract — Drawback on liquid tanning extract B. B. manufactured by the Bulls Ferry Chemical Company, of Shady Side, IS'. J., for and on account of A. Klip- stein & Co., of New York City, with the use of imported solid extract of quebracho. (T. D. 27926; February 15, 1907.) Drawback on crescent liquid quebracho manufactured by Messrs. Mardeu, Orth & Hastings, of Boston, Mass., with the use of imported solid que- bracho extract— T. D. 27926 of February 15, 1907, extended. (T. 1>. 2S137; May 7, 1907.) Listerine — Drawback on listerine manufactured by the Lambert Pharmacal Company, of St. Louis, Mo., with the use of imported alcohol. (T. D. 25026; Feb- ruary 17, 1904.) Drawback on listerine manufactured by the Lambert Pharmacal Company, of St. Louis, Mo., with the use of imported alcohol. T. D. 25026 of Feb- ruary 17, 1904, amended. (T. D. 27172; March 2, 1906.) Lithographic rollers — Drawback on lithographic rollers manufactured from imported steel rollers and dressed leather by Charles Wagner, of New York City. (T. D. 26960; January S, 1906.) Locomotives — Drawback rate on locomotives and driving wheels manufactured by Burn- ham, Williams & Co. (Baldwin Locomotive Works), iu part from im- ported steel tires, axles, and springs. (T. D. 26250; April 6, 1005.) T. D. 24418 of May 7, 1903, extended to cover locomotives built by Buru- ham, Williams & Co. with the use of certain parts forged by the Standard Steel Company from imported iron bars. (T. D. 26696; September 7, 1905) Drawback on locomotives built by the Baldwin Locomotive Works, in the construction of which rivets manufactured from imported copper rods are used. (T. D. 26697; September 8, 1905.) DIGEST 01? CUSTOMS DECISIONS, 1904-1907. 181 Drawback on — Continued. Xocomotlves — Continued. Drawback on locomotives built by the Baldwin Locomotive Works (Burn- ham, Williams & Co.), of Philadelphia, Pa., in the construction of which copper equalizing pipes manufactured from imported copper pipe are used. (T. D. 26698; September 8, 1905.) Drawback on loc9motives built by- the Baldwin Locomotive Works (Burn- ham, Williams & Co.), Philadelphia, Pa., with the use of imported steel springs. (T. D. 26699; September 12, 1905.) Drawback on locomotives built by the Baldwin Locomotive Works (Burn- ham, Williams & Co.), of Philadelphia, Pa., with the use of wrist pins manufactured from imported rough steel forgings. (T. D. 26713; Sep- tember 14, 1905.) Drawback on locomotives manufactured by the Baldwin Locomotive Works (Burnham, Williams & Co.), of Philadelphia, Pa., .with the use of copper steam pipes and dry pipes manufactured from imported copper pipe. (T. D. 26747; October 2, 1905.) Drawback on locomotives manufactured by the Baldwin Locomotive Works (Burnham, Williams & Co.), of Philadelphia, Pa., with the use of steam- chest valves, manufactured from Imported Damascus metal or damaxine alloy. (T.D. 26905; December 14, 1905.) Drawback on locomotives manufactured by the Baldwin Locomotive Works (Burnham, Williams & Co.), of Philadelphia, Pa., with the use of iron boiler plates manufactured from imported iron plates. (T. D. 26909 ; December 19, 1905.) Drawback on locomotives manufactured by the Baldwin Locomotive Works (Burnham, Williams & Co.), of Philadelphia, Pa., with the use of copper stay bolts manufactured from imported copper rods. (T. D. 26910; De- cember 19, 1905.) Drawback on locomotives manufactured by the Baldwin Locomotive Works, of Philadelphia, Pa., in the manufacture of which imported Dewrance antifriction metal Is used. — T. D. 27041 of January 27, 1906, amended.. (T. D. 27137; February 20, 1906.) Drawback on locomotives manufactured by the Baldwin Locomotive Works (Burnham, Williams & Co.), of Philadelphia, Pa., in the manufacture of certain parts of which imported Dewrance antifriction metal is used. (T. D. 27041; January 27, 1906.) Drawback on locomotives built by the Baldwin Locomotive Works (Burn- ham, Williams & Co.), of Philadelphia, Pa., with the use of wrist pins manufactured from imported rough steel forgings. — T. D. 26713 of Sep- tember 14, 1905, extended. (T. D. 27352; May 17, 1906.) Drawback on locomotives manufactured by the Baldwin Locomotive Works (Burnham, Williams & Co.), with the use of imported tender-box brasses or bronze bearing castings. — T. D. 22810 of February 13, 1901, extended. (T. D. 28476; November 4, 1907.) Drawback on locomotives manufactured by the Baldwin Locomotive Works (Burnham, Williams & Co.), with the use of steel hand-rail pipes, steel steam pipes, steel sand pipes, steel piston rods, casting pipes, steel dry pipes, manufactured from imported steel pipes or tubes. (T. D. 28477; November 4, 1907.) T. D. 24418 of May 7, 1903, extended to cover locomotives manufactured by Burnham, Williams & Co. (Baldwin Locomotive Works), containing certain parts made wholly from imported bar iron. (T. D. 28150; May 9, 1907.) 182 DIGEST OF CUSTOMS DECISIONS, 1904-190'7. Drawback on — Continued. locomotive stub straps. (See Drawbacls on stub straps.) Locomotives used prior to exportation — Drawback denied. (See Drawback denied. ) Lubricating oil — Drawback on lubricating oil known as " blown rape " manufactured by the ^'acuum Oil Company, of New York, from imported rape-seed oil. (T. D. 27300: April 21, 1906.) Lumber — Drawback on lumber manufactured by the Baker Brothers Lumber Com- pany, of Plattsburg, X. Y., from Imported deals. (T. D. 26434; June 5, 1005.) T. D. 2G484 of June 5, 1905, extended to cover lumber manufactured by the Millard Lumber Company, of Rouse Point, N. Y., from imported deals. (T. D. 26435; June 5, 1905.) Drawback on lumber manufactured by Skillings, Whitneys & Barnes Lum- ber Company, of Ogdensburg, X. Y., from imported deals. T. D. 211484 of June 5, l!i05, extended. (T. D. 27095; February 7, 1006.) Sized lumber : T. D. 17355, dated August 1, 1896, providing for the allow- ance' of drawback on dressed lumber, extended to cover sized lumber. (T. D. 20059; February is, 1905.) Drawback on lumber manufactured by the Shepard & Morse Lumber Com- pany, of Burlington, Vt., from imported deals. — T. D. 26434 of June 5, 1905, extended. (T. D. 27910; February 12, 1907.1 Machinery, agrricultural. (See Drawback on agricultural machinery.) Machinery, cork-pressing. (See Drawback on cork-pressing machinery.) Machinery, mining, and supplies. (See Drawback on mining machinery .nud supplies.) Machines, cylindrical grinding. (See Cylindrical grinding machines.) Manganese dioxide — Drawback on the exportation of manganese dioxide resulting from the deoxidatiiin of imjiorted potassium in the manufacture of saccharine by the Monsanto Chemical Works, of St. Louis, Mo. (T. D. 24S91 ; January 1.3, 19(14.) (See also Drawback on saccharine and manganese dioxide.) Mantles, incandescent gas. (See Drawback on incandescent gas mantles.) Maple sirup. (See Drawback on sirup.) Marble — Drawback on marble slabs, plumbers" slabs, columns, capitals, moldings, and finished marble \\ork. — T. D. 20569 of January 19, 1894, extended. (T. D. 2S473; November 1, 1907.) Measuring tapes, steel — Drawback on the exportation of steel measuring tapes 25, 50, 75, and 100 feet iu length, inclosed in metal or leather cases, manufactured by the L. S. Starrett Company, of Athol, Mass,, with the use of none but im- ported strip or ribbon steel not less than three-eighths of an inch wide and eight one-thousandths of an inch thick, (T. D. 25327 ; May 28, 1904.) Medicines, Doctor Kilmer & Co. (See Drawback on remedies.) Memorandum books, (See Drawback on books.) DIGEST OF CUSTOMS DECISIONS, 1904-1907. 183 Drawback on — Continued. Men's clothing. (See Drawback on clothing.) Metal, antifriction. (See Drawback on glacier antifriction metal.) Metal drums — T. D. 24207, February 4, 1903, extended to cover 5-gallon drums manufac- tured by the Standard Oil Company from imported terneplates. (T. D. 26361; May 13, 1905.) T. D. 24850, December 10, 1903, extended to cover drums of 5-gallon capacity manufactured by the Standard Oil Company with the use of solder con- taining imported lead. (T. D. 26365; May 16, 1905.) T. D. 24207 of February 14, 1903, and T. D. 26361 of Jlay 13, 1905, extended to cover 5 and 10 gallon drums manufactured by the Standard Oil Com- pany, partly from imported and partly from domestic t(?rneplates. (T. D. 26754; October 2, 1905.) Drawback on 4 imperial gallon metal drums manufactured by Standard Oil Company, of New York, with the use of imported galvanized iron and solder containing imported lead. (T. D. 27040; January 27, 1906.) Drawbacli; on 4-gallon drums manufactured by the Standard Oil Company, of New York City, from imported terneplate and solder containing im- ported lead. (T. D. 27687; October 31, 1906.) Drawback on 4 imperial gallon drums manufactured l)y the Standard Oil Company, of New York, from imported terneplates and solder containing imported lead. (T. D. 27580; August 29, 1906.) Mica, cut. (See Drawback on cut mica.) Mica sheets — Drawback on mica sheets manufactured by the Chicago Mica Company, of Valparaiso, Ind., in part from imported rough mica splittings. (T. D. 27072; January .31, 1906.) Micanite sheets — Drawback allowed on micanite sheets, etc., manufactured by the Mica Insu- lator Company, of Schenectady, N. Y., wholly with the use of imported uncut mica. (T. D. 28265; June 20, 1907.) Mills- Drawback on mills manufactured by The C. S. Bell Company, of Hillsboro, Ohio, with the use of imported pig iron. (T. D. 27883 ; February 4, 1907.) Mills, fanning. (See Drawbacl< on fanning mills.) Mining machinery and supplies — Drawback rate on mining machinery and supplies manufactured by Roy & Titcomb, of Nogales, Ariz., wholly from imported iron. (T. D. 26171 ; March 17, 1905.) Mirror plates — Regulations of July 16, 1900 (T. D. 22354), extended to cover mirror plates manufactured by Semon Bache & Co., of New York, from imported cast glass. (T. D. 25706; October 22, 1904.) Drawback on mirror plates manufactured by the Brunswick-Balke-Collen- der Company, of Chicago, 111., on mirror plates from imported plate glass, (T. D. 2S454; October 19, 1907.) 184 DIGEST OF CUSTOMS DECISIONS, 1904-190'7. Drawback on — Continued. Mirrors — Drawback on band and pocket mirrors manufactured by the Parisian Nov- elty Company, of Cbicago, 111., in part with the use of imported glass mirrors. (T. D. 28432; September 26, 1907.) Uohair plushes — Drawback on mobair plushes manufactured by the Massachusetts Mohair Plush Company, of Boston, Mass., with the use of imported mohair. (T. D. 27050; January 30, 1906.) ' Holdings — Drawback on moldings manufactured by A. Roberson & Son (Incorporated), of Binghamton, X. X., wholly from imported lumber. (T. D. 27906; March 12, 1907.) Moving-picture and stereopticon machines — Drawback on combined moving-picture and stereopticon machines manu- factured by the Selig Polyscope Company, of Chicago, 111., with the use of imported mounted lenses. (T. D. 28148; May 7, 1907.) Mowing machinery. (See Drawback on harvesting machinery.) Mucilage, Higgins'. (See Drawback on Higgins' mucilage and paste.) Mufflets — Drawback on mufflets manufactured by the Hygienic Fleeced Underwear Company, of Philadelphia, Pa., wholly from imported worsted yarn or partly from imported worsted yarn and domestic silkoline or mercerized cotton. (T. D. 27237; March 27, 1906.) Music — Drawback on music in rolls for piano players, manufactured by the Chase & Baker Company, of Buffalo, N. Y., with the use of imported paper. (T. D. 27679; October 27, 1906.) Department's regulations of October 27, 1906, establishing a rate for allow- ance of drawback on music in rolls for piano players, manufactured by the Chase & Baker Company, of Buffalo. X. T., from imported paper, amended. (T. D. 28015; March 19, 1907.) Neckties — Di'awback on neckties manufactured by H. Richter's Sons, of Xew York City, with the use of imported silk piece goods. (T. D. 25818 ; December 0, 1904.) Neckwear, ladies' — Drawback rate on ladies' neckwear manufactured by Locke & Altherr, of X'ew York City, wholly or in part from imported lace stocks, lace piece goods, and chiffons. (T. D. 25839; December 0, 1904.) Nestle's food — Drawback on Nestle's food manufactured by Henri Nestle, in part from im- ported refined sugar or sugar refined from imported raw sugar. (T. D. 26565; July 7, 1905.) Newton fillings — Drawback on Newton fillings manufactured by the Hills Brothers Company, of New York City, with the use of imported figs and imported refined sugar. (T. D. 28314; July 11, 1907.) DIGEST OP CUSTOMS DECISIONS, 1904-190'7. 185 Drawback on — Continued. Nuts- Drawback on nuts manufactured by the American Iron and Steel Manu- facturing Company, of Reading and Lebanon, Pa., In part from imported scrap iron. (T. D. 27236; March 26, 1906.) Oil, refined, cod — Department's regulations of August 20, 1900 (T. D. 22441), establishing a rate for allowance of drawback on refined cod oil, extended to cover New- foundland cod oil manufactured by the Swan & Finch Company, of New York, from imported crude cod oil. (T. D. 25572; September 3, 1904.) Olives — Unpacking, picking ovei*, and repacking in fresh brine in the United States. Drawback denied. (See Drawback denied.) Drawback on exportation of oljves pitted, and pitted and stuffed, manufac- tured by the Falcon Packing Company, of New York (S. J. Valk & Bro., proprietors), wholly from imported olives and imported sweet red pep- pers. (T. D. 24893; January 14, 1904.) Amendment of T. D. 24893 of January 14, 1904. Rate of drawback on olives. Requirements of preliminary entry modified. (T. D. 24955; Jan- uary 30, 1904.) Overgaiters and gaiterettes — Drawback rate on men's overgaiters and ladies' gaiterettes manufactured by S. Rauh & Co., of New York City, with the use of imported woolen cloth. (T. D. 25982; January 23, 1905.) Ozomulsion — Drawback on ozomulsion manufactured by the T. A. Slocum Company, of New York City, with the use of imported pure Norwegian cod-liver oil and refined glycerin. (T. D. 26496; June 15, 1905.) Drawback on ozomulsion manufactured by the T. A. Slocum Company, of New York City, with the use of imported cod-liver oil and refined' glycerin. T. D. 26496 of June 15, 1905, amended. (T. D. 27562; August 15, 1906.) Packing cases — Drawback on packing cases manufactured by Adriance, Piatt & Co., of Poughkeepsle, N. Y., with the use of imported steel and iron bands. (T. D. 27686; October 31, 1906.) Paints, bronze — Department's regulations of April 15, 1904 (T. D. 25206), extended to cover certain brands of gold and silver enamel and powders manufactured by Gerstendorfer Brothers, of New York City, in part from imported pow- ders. (T. D. 25S.S6; December S, 1904.) Faints and cans containing same — Department's regulations of June 10, 1904 (T. D. 25374), and of May 13, 1904 (T. D. 25284), extended to cover exportations of mixed paints and tin can containers by the Patton Paint Company, of Milwaukee, Wis., and Newark, N. J. (T.D. 25520; August 8, 1904.) Paints — Drawback on the exportation of mixed paints manufactured by the Sherwin-Williams Company, with the use of white lead made from im- ported lead, ocher, Indian and Tuscan red, orange mineral, red oxi"de, siennas, umbers, paranitranilin, betanapthol eosine, bromo acid, and aluminum bronze. (T. D. 25374; June 10, 1904.) 186 DIGEST OF CUSTOMS DECISIONS, lOOi-igOI. Brawback on — Continued. Paints and enamels — DraAvback ou the exportation of mixed paints designated as Japanese gold and other colors of bronze paints, Japanese silver paint, standard gold paint, and sapolin aluminum enamel, manufactured by Gerstendorfer Brothers, of New York, with the use of imported powders. (T. D. 25206; April 15, 1904.) Panama hats. (See Drawback on hats, panama.) Paper — Drawback on paper manufactured with the use of imported china clay or kaolin and mechanically ground wood pulp, bleached or unbleached. T. D. 22442 of August 20, 1900, revoked. (T. D. 26672 ; August 24, 1905.) Drawback on paper manufactured with the use of imported china clay or kaolin and mechanically ground wood pulp, bleached or unbleached. T. D. 26C72 of August 24, 1905, amended. (T. D. 26743; September 29. 1905.) Drawback on paper manufactured with use of imported straw pulp. T. D. 20072 of August 24, 1905, amended. (T. D. 27287: April 16, 1906.) Paper bags — Drawback on safety paper bags or bag linings manufactured by the Arkell Safety Bag Company, of New York City, wholly with the use of imported paper. (T. D. 28557; November 27, 1907.) Paper boxes — Drawback on paper boxes manufactured by the Robert Gair Company, of Brooklyn, X. Y., wholly from imported paper. (T. D. 26378: May V.). 1905.) Paper, roofing. (See Drawback on roofing paper.) Paper tape, stay. (See Drawback on stay paper tape.) Papers, cigarette. (See Drawback on cigarette papers.) Parasols. (See Drawback on umbrellas and parasols.) Paste — Almond Paste: Drawback on almond paste manufactured by the Hills Brothers Company, of New York, with the use of imported nuts and gran- ulated sugar. (T.D. 27301; May 16, 1906.) Daly's White I'aste : Drawback on Daly's white paste manufactured by the Diamond I'aste Company, of Albany, N. Y., with the use of Imported dextrin. (T. D. 20643; August 5, 1905.) Higgins'. (See Drawback on Higgins' mucilage and paste.) Photo-Library : Drawback on photo-library paste manufactured by the Carter's Ink Company, of Boston, Mass., from imported dextrin. T. D. 2(>043 of August 5, 1905, extended. (T. D. 27139; February 20, 1906.) Pepto-mangan — Drawback on pepto-mangan manufactured by the M. J. Breitenbach Com- pany, of New York City, with the use of imported pepto-mangan and alco- hol. (T. D. 207S1; October 11, 1905.) Drawback allowable under T. D. 26781 of October 11, 1905, on pepto-mangan when exported in 2-ounce or other sized bottles. (T. D. 27249; April 2, 1906.) • Drawback on pepto-mangan manufactured by the M. J. Breitenbach Com- pany, of New York City, with the use of imported pepto-mangan and alco- hol. T. D. 26781 of October 11, 1905, amended. (T. D. 27656 ; October 15, 1906.)' DIGEST OF CUSTOMS DECISIONS, 1904-1907. 187 Drawback on — Continued. Perfumes — Drawback on perfumes manufactured by Colgate & Co., of New York City, witb the use of Imported alcohol. (T. D. 26780; October 11, 1905.) Peruna — Drawback on exportation of peruna manufactured by the Peruna Drug Manufacturing Company, of Columbus, Ohio, in part with the use of i^nported alcohol. (T. D. 25299; May 17, 1904.) Drawback on peruna manufactured by the Peruna Drug Manufacturing Company, of Columbus, Ohio, in part with the use of imported alcohol. T. D. 25299 of May 17, 1904, and T. D. 27349 of May 16, 1906, revoked. (T. D. 27400; June 7, 1906.) T. D. 25299 of May 17, 1904, amended to provide for allowance for waste- age incurred in manufacture of peruna in part from imported alcohol by the Peruna Drug Manufacturing Company, of Columbus, Ohio. (T. D. 27349; May 16, 1906.) Petroleum barrels — Drawback on petroleum barrels manufactured by the Atlantic Refining Company, of Philadelphia, Pa., partly with hoops made from Imported steel.— T. D. 23905 of July 28, 1902, and T. D. 24022 of October 23, 1902, extended. (T.D. 27835; January 16, 1907.) Pharmaceutical preparations — Drawback on pharmaceutical preparations manufactured by the Davis &. Lawrence Company, of New York City, with the use of imported alcohol, (T. D. 27620; September 27, 1906.) Photographic dry plates — Drawback on photographic dry plates manufactured with the use of Im. ported glass. (T. D. 24978; February 4, 1904.) Photographic lenses. (See Drawback on lenses, ]ihotographic.) (T. D. 25834; December 7, 1904.) Photographic paper — Drawback on photographic paper manufactured by the Defender Photo Sup- ply Company, of Rochester, N. Y., with the use of imported paper and gelatin. (T. D. 28465; October 29, 1907.) . Pianos — Drawback on automatic and other pianos manufactured by the Estey Piano Company,- of New York City, with the use of imported piano actions. (T. D. 27657; October 15, 1906.). Pianos with playing attachments — Drawback on pianos fitted with playing attachments manufactured by the Simplex Piano Player Company, of Worcester, Mass., with the use of imported pianos. (T. D. 27470; July 7, 1906.) Drawback on the exportation of imported pianos fitted with Cecilian piano players by the Farrand Organ Company, of Detroit, Mich. — T. D. 27470 of July 7, 1906, extended. (T. D. 28149 ; May 8, 1907.) Picker nails — Drawback allowed on picker nails manufactured by Charles S. Dodge, of Lowell, Mass., wholly from imported* annealed square and round steel wire. (T. D. 28337; July 19, 1907.) 188 DIGEST OF CUSTOMS DECISIONS, 1904-1907. Drawback on — Continued. Pickled cow splits — Drawback on pickled cow splits manufactured by Alphonse Weil & Bros., of New York, from imported green salted hides. (T. D. 27621 ; September 28, 1906.) Drawback on pickled splits manufactured by Perry & Harriman, of North Wilmington, Mass., for and on account of Avery & Lowry, of Boston, Mass., from imported hides. 'Amendment of T. D. 27700 of November 13, 1906. (T. D. 27723; November 21, 1906.) Drawback on pickled splits manufactured by Perry & Harriman, of North Wilmington, Mass., from Imported green salted hides. (T. D. 27700; No- vember 13, 1906.) Pig iron — Drawback on pig iron used by the Lackawanna Steel Company, of Buffalo, N. T., in the manufacture of steel rails, billets, blooms, slabs, plates, bars, and structural material, including plates, beams, channels, angles, tees, and other structural forms. (T. D. 28486; November 7, 1907.) Pig lead — Wastage allowance, articles manufactured from. (See Drawback on lead.) Pillows, feather — Drawback on pillows manufactured by Chas. Emmerich & Co. in part with the use of imported raw, unpurifled, new and old white goose feathers. (T. D. 28412; September 16, 1907.) Pinions, steel — Drawback on steel pinions manufactured by the E. W. Bliss Company, of Brooklyn, N. Y., wholly from imported round steel bars. (T. D. S.'JOSO; February 27, 1904.) Pintsch light equipment, vacuum, brakes, etc. — Exported as unattached parts of cars. Drawback denied. (See Drawback denied.) Plows — Drawback rate on disk plows manufactured by the Benicia Iron Works, of Benicia, Cal., in part from imported pig iron, round and flat steel, and round iron. (T. D. 25979; January 20, 1905.) Plows and plow castings. (See Drawback on castings, plows, and plow.) Plushes, mohair. (See Drawback on mohair plushes.) Pomlo bitters — Drawback on Pomlo bitters manufactured by the Pomlo Bitters Company, of New York City, with the use of imported alcohol and rum. (T. D. 27042; January 27, 1906.) Powder, atlas — Drawback on atlas powder manufactured by the Eastern Dynamite Com- pany, of Wilmington, Del., with the use of imported wood flour. (T. D. 27138; February 20, 1906.) Power-transmitting machinery, boiler grates, castings — Drawback allowed on power-transmission machinery, boiler grates, and general castings manufactured by the National Foundry Manufacturing and Supply Company, of Williamsport, Pa., in part from imported pig iron. (T. D. 28267; June 20, 1907.) DIGEST OF CUSTOMS DECISIONS, 1904-1907. 189 IVrawback on — Coutiuued. Power-transmitting machinery. (See Drawback on turbine and water wheels.) Predigested beef — Drawback on predigested beef exported under the name of Mulford's carnos (Came preAigerida) manufactured by the H. K. Mulford Com- pany, of Philadelphia, Pa., in part from imported alcohol. (T. D. 26253 ; April 7, 1905.) Presses, dies, etc. — Drawback allowed on presses, dies, and other kinds of machinery manu- factured by the B''erracute Machine Company, of Bridgeton, N. J., in part from imported pig iron. (T. D. 28303; July 1, 1907. ) Protegit — Drawback on protegit manufactured for and on account of the Protegit Company, of New York City, in part with the use of imported refined crystal borax. (T. D. 26321 ; April 26, 1905.) Protegit used in preserving articles exported — Drawback on exported articles in connection with which protegit manU' factured from imported borax is used. (T. D. 26532; June 24, 1905.) Prunes — Drawback on stuffed prunes manufactured by the Hills Brothers Com- pany, of New York, with the use of imported prunes, nuts, ginger, and granulated sugar. (T. D. 27351; May 16, 1906.) Psychine — Drawback on psychine manufactured by the T. A. Slocum Company, of New York City, with the use of imported glycerin. — T. D. 26496 of June 15, 1905, extended. (T. D. 28084; April 12, 1907.) Pulled and treated figs. (See Drawback on figs, pulled and treated.) Pulverized sienna and umber earth. (See Drawback on sienna and umber earth. ) Pumps — Drawback on pumps manufactured by W. & B. Douglas (Incorporated), of Middletown, Conn., with the use of imported pig iron. — T. D. 28013 of March 19, 1907, extended. (T. D. 28135; May 4, 1907.) Drawback on pumps and pumping machinery manufactured by the Jeaues- ville Iron Works Company, of Hazleton, Pa., with the use of imported pig iron. (T. D. 28013; March 19, 1907.) duebracho extract and degras — Drawback on imported quebracho extract and degras used in the manufac- ture of leather welting by the A. C. Lawrence Leather Company, of Bos- ton, Mass. (T. D. 28466; October 29, 1907.) Radiators — Drawback on radiators and boilers or heaters manufactured by the Hart & Crouse Company, of Utica, N. Y., with the use in part of imported pig iron.— T. D. 24839 of December 22, 1903, extended.. (T. D. 28166 ; May 18, 1907.) Rail joints — Drawback on continuous rail joints manufactured for account of L. F. Braine, of New York City, wholly with the use of imported steel billets. — T. D. 23809 of June 20, 1902, extended. (T. D. 27951; February 28, 1907.) 190 DIGEST OF CUSTOMS DECISIONS, 1904-1907. Drawback on — Continued. Railway spikes. ( See Drawback on spikes. ) Kailroad-track frogs — Drawback on railroad-track frogs manufactured by the Southern Pacific Company, in part from imported old steel rails. (T. D. 27371; May 25, 1906.) Railway cars. (See Drawback on cars.) Railway dining cars. (See Drawback on cars.) Rakes, hand dump. (See Drawback on harvesters, etc.) Razor strops — Drawback on razor strops manufactured by il. J. Rubin (Incorporated), of New York City, with the use of imported metal swivels. (T. D. 26566, July 7. 1905.) Reaping machinery. (See Drawback on harvesting machinery.) Refined asphalt. (See Drawback on asphalt.) ■ Refined butter. (See Drawback on butter, refined.) Refined cod oil. (See Drawback on cod oil, refined.) Remedies — Doctor Kilmer & Co. — Drawback on Swamp-Root, Kidney, Liver, and Bladder Remedy, Ocean- weed Heart Remedy, Female Remedy, Indian Cough Cure, and Autumn- leaf Extract manufactured by Doctor Kilmer & Co., of Binghamton, N. Y., with the use of imported alcohol and refined sugar made from imported raw sugar. (T. D. 28098; April 19, 1907.) Ribbons, cotton — Drawback on cotton ribbons manufactured by the Blackstone Webbing Company, of Pawtucket, R. I. from imported No. 60 2-ply cotton yarns. (T. D. 28455; October 21, 1007.) Rims for bicycles. (See Drawback on bicycle rims.) Risaz — T. D. 26321 and T. D. 26532 of April 26 and June 24, 1905, respectively, extended to risax manufactured by North Packing and Provision Com- pany, of Somerville, Mass., with the use of imported borax, and to exported meats treated with such risax, (T. D. 28093; April 16, 1907.) Roll bars, steel — Drawback on finished steel roll bars manufactured by the J. H. Home & Sons Company, of South Lawrence, Mass., from imported rough steel bars. (T. D. 25653; September 30, 1904.) Rolled oats — Drawback on rolled oats manufactured by Jacob Beck & Son (Limited), of Detroit, Mich., from imported oats. (T. D. 24033; January 26, 1904.) Rollers for shades. (See Drawback on shade rollers and slats.) Roofing — Drawback on Carey's magnesia flexible cement roofing manufactured by the Philip Carey Manufacturing Company, of Cincinnati, Ohio, with the use Of imported burlap, (T. D, 27152; February 26, 1906.) DIGEST OF CUSTOMS DECISIONS, 1904-1907. 191 Drawback on — Coutiuued. Roofing: paper — Drawback on roofing paper manufactured by the Fliulkote Jlanufacturiug Company, of Rutlierford, N. J., with the use of imported palm stearin pitch. (T. D. 26755; October 3, 1905.) Root beer — Drawback on root beer and ginger ale, in concentrated form, manufactured by the Charles E. Hires Company, of Philadelphia, Pa., from imported raw cane sugar. T. D. 22617 of November 20, 1900, extended. (T. D. 28213; May 31, 1907.) Rosaries — ^ Drawback on rosaries manufactured by G. Klein & Son, of New York City, with the use of mother-of-pearl and glass beads, mother-of-pearl hearts and crosses, metal hearts and crosses, and silver chains and tips. (T. D. 28317; July 13, 1907.) Round bale bags — Drawback on round bale bags manufactured by the American Cotton Com- pany, of New York, wholly from imported burlaps. (T. D. 25076; March I, 1904.) Royal flavoring extracts — Drawback on Royal flavoring extracts manufactured by the Davis & Lawrence Company, of New York, with the use of none but imported alcohol. (T. D. 25095; March 11, 1904.) Rubber tires, continental — Drawback rate on rubber tires known as " continental," imported by the Continental Caoutchouc Company, of New York City, to which valves of domestic manufacture are fitted. (T. D. 26328; April 28, 1905.) Rugs. (See Drawback on carpets, rugs, etc.) Saccharin and manganese dioxide — Drawback rate on benzoylsulfonic imide, anhydrous sodium salt of ben- zoylsulfonic imide, sodium salt of benzoylsulfonic imide, and the by- product, manganese dioxide, manufactured wholly from imported ortholuolsulfamid and potassium permanganate. (T. D. 26141; March II, 1905.) Salad dressing — Drawback on Falcon salad dressing, manufactured by the Falcon Packing Company, of New York City (S. J. Valk & Bro., proprietors), with the use of imported olive oil and ground mustard. (T. D. 27566; August 17, 1906.) Salad dressing — Drawback on salad dressing manufactured by E. R. Durkee & Co., of New York City, in part with the use of imported olive oil. — T. D. 27566 of August 17, 1906, extended. (T. D. 28620; December 17, 1907.) Salt used in curing meats — The weight of the green meat, as stated in the entry, may be accepted as the basis for refund without the filing of a special aflldavit showing the percentage of shrinkage, provided said weight does not exceed the ex- ported weight by more than 5 per cent in the case of dry salted meats. T. D. 11775 of September 16, 1891, modified. (T. D. 26702; September 12, 1905.) 192 DIGEST OF CUSTOMS DECISIONS, 1904-1907. Drawback on — Contiuued. Sample cases. (See Drawback on suit and sample cases.) Sarsaparilla — Drawback on Dr. S. P. Townsend's sarsaparilla manufactured by the Nostrand Trading C!ompany, of Brooklyn, N. Y., with the use of im- ported alcohol. (T. D. 26364; May 15, 1905.) Sausage — Drawback on sausage manufactured by Armour & Co., of Chicago, 111., with the use of imix)rted pimento or Spanish red pepper. (T. D. 27312 ; April 26, 1906.) Drawback on sausage manufactured by Armour & Co., of Chicago, III., with the use of imported pimento or Spanish red pepper. T. D. 27312 of April 26, 1906, amended. (T. D. 27336; May 10, 1906.) Drawback on chorizos sausage manufactured by Nelson Morris & Co., of Chicago, 111., with the use of imported red pepper. T. D. 27312 of April 26, 1906, as amended by T. D. 27336 of May 10, 1906, extended. (T. D. 27477; July 11, 1906.) Saw plates — Steel — Drawback on steel saw plates manufactured by the Simonds Manufacturing Company, of Fitchburg, Mass., from imported steel plates. (T. D. 27122 ; February 15, 1906.) -Saws — Circular: Drawback on chisel-tooth circular saws manufactured by R. Hoe & Co., of New York City, with the use of imported circular steel plates. (T. D. 26760; October 5, 1905.) Cotton Gin : T. D. 23580 of March 10, 1902, extended to cover the exporta- tion of cotton-gin saws manufactured by the Carver Cotton Gin Com- pany, of East Bridgewater, Mass., from imported sheet steel. (T. D. 26291; April 18, 1905.) Hack : Drawback on hack saws manufactured by the Diamond Saw and Stamping Works, of Buffalo, N. Y., with the use of imported steel. T. D. 24528 of June 29, 1903, extended. (T. D. 27478; July 11, 1906.) Hack-Saw Blades: Drawback on hack-saw blades manufactured by the L. S. Starrett Company, of Athol, Mass., from imported sheet and ribbon or strip steel. (T. D. 25445; July 1, 1904.) Drawback on hack-saw blades manufactured by the Massachusetts Saw Works, of Chicopee, Mass., with the use of imported sheet steel. T. D. 25445 of July 1, 1904, extended. (T. D. 27167; February 28, 1906.) Sea anchors — Drawback on the exportation of sea anchors manufactured by S. Hemmeu- way.& Son, of New York, with the use of imported flax cloth or canvas, with domestic tarred bolt rope attached. (T. D. 25436; June 28, 1904.) Seal furs, imitation. (See Drawback on imitation seal fur.) Searchlight projectors — Drawback rate on searchlight projectors manufactured by the General Elec- tric Company, of Schenectady, N. Y., with the use of imported mirrors. (T. D. 26060; February 20, 1905.) Seeded raisins. (See Drawback on citron, etc.) DIGEST OF CUSTOMS DECISIONS, 1904-1907. 193 Drawback on — Ooutiuued. Shade rollers and slats — Drawback on shade rollers and slats manufactured by the Stewart Harts- horn Company, of Bast Newark, N. J., with the use of imported lumber, pickets, laths, and steel wire rods, and tin plate. (T. D. 27011; January 18, 1906.) Drawback on shade rollers and slats manufactured by the Stewart Harts- horn Company, of Newark, N. J. T. D. 27011 of January 18, 1906, amended. (T. D. 27619; September 27, 1906.) Shields, dress. (See Drawback on dress shields.) Shoe laces, cotton and silk — The Department's regulations of July 7, 1S97 (T. D. 18182), allowing draw- back on cotton and silk shoe laces manufactured by M. L. Hiller & Sons, of New York, extended to cover such shoe laces manufactured by Frank W. Whitcher & Co., of Boston, Mass. (T. D. 28443; October 5, 1907.) Shoes — Regulations of March 26, 1904 (T. D. 25147), extended to cover exportations of shoes manufactured by the Sachs Shoe Manufacturing Company, of Cincinnati, Ohio, with the use of imported cut leather soles. (T. D. 25277; May 9, 1904.) Drawback on shoes manufactured by Walker & Whitman, of Gampello, Mass., with the use of imported cut soles. (T. D. 25504 ; August 2, 1905.) Drawback on shoes manufactured by Alfred J. Foster, of Lowell, Mass., with the use of imported India tanned, plain, and pebbled goatskin leather. (T. D. 27321; May 3, 1906.) Department's regulations of April 15, 1901 (T. D. 22961), extended to cover ladies' shoes, style No. 440, manufactured by A. E. Little & Co., of Lj'un, Mass., from imported Heyl patent leather. (T. D. 26146; March 14, 1905.) Drawback on ladies' footwear, consisting of ladies' shoes, styles Nos. 441 and 679, manufactured by A. B. Little & Co., of Lynn, Mass., extension of regulations of April 15, 1901 (T. D. 22961). (T. D. 26716; September 16, 1905.) T. D. 22961 of April 15, 1901, extended to cover counters and shanks cut from imported sole leather, and ladies' slippers manufactured with the" use of imported beaded satin and kid uppers by Wichert & Gardiner, of Brooklyn, N. Y. (T. D. 26302; April 24, 1905.) Drawback on shoes manufactured by Alfred J. Foster, of Lowell, Mass., from imported leather, the tips being of domestic leather. (T. D. 27816; January 11, 1907.) Drawback on shoes manufactured by Brennan & White, of Brooklyn, N. Y., with the use of imported cut leather soles. — T. D. 25147 of March 26, 1904, extended. (T. D. 28113; April 25, 1907.) Shot— T. D. 24025 of October 28, 1902, extended to cover the exportation of chilled shot manufactured by the United Lead Company from lead produced from imported lead bullion or pig lead. (T. D. 27595; September 6, 1906.) Shot, chilled — T. D. 24025 extended to allow drawback on chilled shot manufactured by the United Lead Company from imported lead bullion or imported pig lead and antimony. (T. D. 28338; July 19, 1907.) 46.341—08 1.R 194 DIGEST OF CUSTOMS DECISIONS, 1904-190'?. Drawback on — Continned. Shovels and scoops — Drawback on shovels and scoops manufactured liy the Wyomlug Shovel Works, of Wyoming, Pa., in part from imported steel billets. (T. D. 24960; February 1, 1904.) Siding — Drawback on novelty siding manufactured by the Skillings, Whitneys & Barnes Lumber Company, of Ogdensburg, X. Y., from imported white pine lumber. (T. D. 27311; April 26, 1906.) Sienna and nmber earth, pulverized — Drawback rate on pulverized burnt and raw sienna and umber earth, either washed or unwashed, manufactured by J. W. Coulston & Co.. nf New York City, from imported crude burnt and raw sienna and umber earth. (T. D. 2G252: April 6, 1905.) Silk, dyed, artificial. ( See Drawback on dyed artificial silk. ) Siphons — Drawback on exportation of siphons manufactured by the Xew York Bot- tlers Supplies JIanufacturing Company and Koscherak Brothers, both of New York, from imported glass bottles. (T. D. 24025; January 20, 1904.) Sirup — Honey Sirup.— T. D. 24008 of October 7, 1902, extended to cover honey sirup manufactured by Stromeyer & Metzel, of Philadelphia, Pa., from imported granulated or crystal sugars, or sugars refined from imported raw sugars, in accordance with new formula. (T. D. 26145 ; March 14, 1905.) Drawback on honey sirup manufactured by Stromeyer & Metzel, of Phila- delphia, Pa., from eitlier imported granulated or crystal sugars, or sugars refined from imported raw sugars and imported honey. T. D. 24008 of October 17, 1902, extended. (T. D. 26709; September 13, 1905.) Honey and Sugar Sirup: T. D. 24008 of October 17, 1902, T. D. 26145 of March 14, 1905, T. D. 26709 of September 13, 1905, and T. D. 27096 of February 7, 1906, extended to cover honey and sugar sirups manufactured by J. Stromeyer & Co., successors to Stromeyer & Metzel. (T. D. 27367; May 23, 1906.) Maple Sirup : Drawback on exportation of maple sirup manufactured by the Manierre-Yoe Syrup Company, of Chicago, 111., wholly from imported maple sugar and granulated sugar manufactured from imported raw sugar. (T. D. 24900; January 18, 1904.) Sugar Sirup : Drawback on sugar sirup manufactured by J. Stromeyer & Co., of Philadelphia, Pa., from imported granulated or crystal sugars, or refined sugars produced from imported raw sugars, and sirup manufac- tured from imported raw sugars. — T. D. 27096 of February 7, 1906, ex- tended. (T. D. 27605; September 13, 1906.) Drawback on sugar sirup manufactured by Stromeyer & Metzel, of Phila- delphia, Pa., from either imported granulated or crystal sugars, or re- fined sugars produced from Imported raw sugars, and sirup manufac- tured from imported raw sugar. (T. D. 27096; February 7, 1906.) Drawback on sugar sirup manufactured by Arbuckle Brothers, of Brook- lyn, N. Y., from imported and domestic raw sugars. — ^T. D. 23570 of March 6, 1902, extended. (T. D. 27925; February 15, 1907.) Drawback on sirup manufactured from a mixture of imported and Porto Rican sugars. (T. D. 28411; September 13, 1907.) DIGEST OF CUSTOMS DECISIONS, 1904-190'7. 195 Drawback on — Coutiuued. Sirup of figs — Drawback rate on sirup of figs manufactured by tlie California Fig Syrup Company, of Louisville, Ky., in part from imported alcohol. (T. D. 25905; December 29, 1904.) Amending T. D. 22859 of March 7, 1901, establishing a drawback rate on sirup of figs manufactured by the California Fig Syrup Company of Louisville, Ky. (T. D. 25904; December 29, 1904.) Amending T. D. 25005 of December 20, 1904, establishing a rate for the al- lowance of drawback on sirup of figs manufactured by the California Fig Syrup Company in part from imported alcohol. (T. D. 26044; February 9, 1905.) Sized lumber. (See Drawback on lumber, sized.) Skins, dyed. ( See Drawback on dyed skins. ) Slats for shades. (See Drawback on shade rollers and slats.) Slippers, kozy — Drawback on kozy slippers manufactured by the Kozy Slipper Company, of Lynn, Mass., the outer soles of which are made from imported white and black cord jute soling. (T. D. 27603; September 12, 1906.) Soap, Pels naptha — Drawback on the exportation of Fels naptha soap manufactured by Fels & Co., of Philadelphia, Pa., with the use of imported borax. (T. D. 28069; April 8, 1907.) Solder — T. D. 23500 extended so as to allow drawback on solder manufactured in part from lead smelted' from imported lead in ore, used by the Standard Oil Company of California in soldering 5-gallon rectangular oil cans. (T. D. 28370; August 6, 1907.) Sole leather. (See Drawback on leather.) Solidad, asphalt. (See Drawback on asphalt solidad.) Sozodont — Regulations of March 17, 1896 (T. D. 16910), extended to cover exportation of sozodont in barrels. (T. D. 25245; May 2, 1904.) Spark plugs and center cores — Drawback on Mosler spit-fire plugs and Mosler complete center cores manu- factured by A. R. Mosler & Co. (Incorporated), of New Xork, with the use of imported porcelain tubes. (T. D. 27957; March 2, 1907.) Drawback on Rajah spark plugs and complete center cores manufactured by the Rajah Auto-Supply Company, of New York City, with the use of imported porcelain tubes. — T. D. 27957 of March 2, 1907, extended. (T. D. 28068; April 8, 1907.) Drawback on spark plugs and core centers manufactured by the R. B. Hardy Company, of New York City, with the use of imported porcelain tubes and caps or imported mica. — T. D. 27957 of March 2, 1907, ex- tended. (T. D. 28124; April 30, 1907.) Spikes, railway and hoat — Drawback rate on railway and boat spikes_ manufactured from imported old wrought-iron rails by the Tredegar Company, of Richmond, Va. (T. D. 26081; February 25, 1905.) 196 DIGEST OP CUSTOMS DECISIONS, 1904-1907. Drawback on — Coiitmued. Split pease — Drawback on the exportation of split pease manufactured by E. X. .T;icksou at Cape Vincent, N. X., from imported pease in the pod. (T. D. 25371; June 8, 1904.) Splits, pickled cow. (See Drawback on pickled cow splits.) Spool cotton thread. (See Drawback on tbi-ead, siiool cottou.) Starch, Arabol — Drawback on "Arabol starch E extra " manufactured by the Arabol Manu- facturing Company, of New York City, with the use of imported potato starch. (T. D. 27015; January 22, 190ti.) Stay paper tape — Drawback on stay paper tape mr.nufactured by the M. D. Kuowlton Com- pany, of Rochester, N. Y., from imiiorted paper. (T. D. 28399; August 28, 1007.) Steel cars. (See Drawback on cars.) Steel hoops and bands. (See Drawback on hoops and bauds, steel.) Steel products — Drawback on the exportation of various steel products manufactured by compauies represented by the United States Steel Troducts Export Com- pany, of New York, in part from imported spiegeleisen, ferromanganese, and ferrosilicon, used in the Spiegel or manganiferous mixture in the manufacture of Bessemer steel. (T. D. 25158; March 30, 1004.) Drawback on rails, billets, plates, bars, and structural material manu- factured by certain companies represented by the United States Steel Products Export Company, of New York, in part from iron ore. (T. D. 27127; February 19, 1906.) Drawback on rails, billets, plates, bars, and structural material manu- factured by the Lackawauna Steel Company, of Buffalo, N. 1'., with the use of imported scrap steel. (T. D. 28415; September 18, 1907.) Steel saw plates. (See Drawback on saw plates.) Steel strips and hoops — Drawback on the exportation of strip steel or steel hoops manufactured by the Sharon Hoop Company, of Sharon, Pa., wholly from imported steel billets. (T. D. 25014; February 15, 1904.) Stereopticon machines. (See Drawback on moving-picture machines.) Stokers, automatic mechanical — Drawback on automatic mechanical stokers manufactured by the Lorenua Foundry Company, of Bridgeport, Pa., with the use of^ imported pig iron. (T. D. 28139; May 7, 1907.) Stoppers for ink bottles — Drawback on drawing ink in bottles containing stoppers with imported quills attached thereto manufactured by Charles M. Higgins & Co., of Brooklyn, N. Y. (T. D. 27010; January 18, 1906.) Storage batteries — Drawback on storage batteries and parts thereof manufactured by the Gould Storage Battery Company, of Depew, N. Y., wholly from imported lead. (T. D. 27354; May 18, 1906.) DIGEST OF CUSTOMS DECISIONS, 1904-1907. 197 Drawback on — Coutiuued. Storage battery plates — Drawback on negative plates for storage batteries manufactured by the Electric Storage Battery Company, of Pbiladelphia, Pa., wholly "or iu part from imported lead and antimony. T. D. 24404 of May 2, 1003, and T. D. 24058 of November 19, 1902, extended. (T. D. 27247; Miu'cli 30, 1906.) Stoves — 'Drawback on stoves m.anufactured by the Fox Furnace Company, of Elyria, Ohio, wholly from imported pig Iron. (T. D. 28475; November 2, 1907.) Stoves and furnaces — Drawback allowed on stoves and furnaces manufactured by the Danville Stove and Manufacturing Company, of Danville, Pa., in part from im- ported pig iron. (T. D. 28266; June 20, 1907.) Stoves, ranges, hot-water boilers — Drawback on stoves, ranges, steam and hot-water boilers, soil pipe and fittings, and plumbers' supplies manufactured by Abendroth Brothers (Incorporated), of Port Chester, N. Y., in part with the use of imported pig iron. (T. D. 28140; May 7, 1907.) Strap and welt leather. (See Drawback on leather.) Straps, box. (See Drawback on box straps.) Straw braids — T. D. 23495 of January 29, 1902, extended to cover straw braids manu- factured by the Parsons Brothers (Incorporated), of Brooklyn, N. Y., from braids imported in the raw state and cleaned and bleached or cleaned and dyed. (T. D. 26879; May 19, 1905.) Street cars. (See Drawback on cars, street.) Structural parts, bridges, and buildings — Eevocation of Department's regulations of December 20, 1903 (T. D. 24852), for drawback on structural parts of bridges and buildings, and reestab- lishment of similar regulations, dated August 8, 1902 (T. D. 23928), with extension to cases covered by said T. D. 24852. (T. D. 25201 ; April 13, 1904.) Drawback on structural parts of buildings and bridges manufactured by the Baltimore Bridge Company, of Baltimore, Md., with the use of im- ported rolled steel beams, angles, channels, flat bars, round bars, Z-bars, tees, and plates.^T. D. 23928 of August 8, 1902, extended. (T. D. 27942 ; February 26, 1907.) Stub straps for locomotives — Department's regulations of May 7, 1903 (T. D. 24418), extended to cover locomotive stub straps manufactured by Buruham, Williams & Co. (Bald- win Locomotive Works), of Philadelphia, Pa., from forgings made by the Standard Steel Company, of Burnham, Pa., from imported steel blooms. (T. D. 25671; October 6, 1904.) Subtarget-gun machines — Drawback on the exportation of subtarget-gun machines manufactured by the Subtarget Gun Company, of Boston, Mass., with the use of imported firearms. (T. D. 25515; August 3. 1904.) Sugar sirup. (See Drawback on sirup.) 198 DIGEST OF CUSTOMS DECISIONS, 1904-1901. Drawback on — Continued. Suit and sample cases — Drawback on suit and sample cases manufactured by the Alstermo Fibre Company, of New York City, with the use of imported fiber cardboard. (T. D. 27016; January 23, 1906.) Sulphur bitters — Drawback on Doctor Kaufmann's sulphur bitters m.inuf.nctured by A. P. Ordway & Co., of New York City, with the use of imported alcohol. (T. D. 28090; April 15, 1907.) Switchboard cords. (See Drawback on telephone and switchboard cords.) Switchboards, electric. (See Drawback on electric switchboards.) Tape, stay paper. (See Drawback on stay paper tape.) Telephone or switchboard cords — Drawback on telephone or switchboard cords manufactured by the West- ern Electric Company, of New York City, with the use of imported copper tinsel thread in connection with domestic materitil. (T. D. 2602.3 ; February 4, 1905.) Thermit — Drawback on thermit and nickel thermit manufactured by the Goldschmidt Thermit Company, of New York, with the use of imported aluminum. (T. D. 28125: April 30, 1907.) Thread, spool cotton — Drawback on spool cotton thread manufactured by the Boas Thread Com- pany, of Stamford, Conn., wholly from imported cotton yarn. (T. D. 25888; December 27, 1904.) Threshing machines — Drawback on threshing machines manufactured by the J. I. Case Thresh- ing Machine Company, of Racine, Wis., with the use of imported screens and brushes. (T. D. 26782; October 11, 1905.) Time clocks, watchmen's. (See Drawback on clocks.) Tin cans. ( See Drawback on cans, tin. ) Tin foil, tea lead, bottle caps, etc. — T. D. 23545 of February 26, 1902, establishing a rate of drawback on tin foil, tea lead, bottle caps, etc., manufactured in part from imported lead, extended to cover similar articles manufactured by Lehmaier, Schwartz & Co., of New York. (T. D." 25543; August 19, 1904.) Tires — Drawback on single tubes imported by the Continental Caoutchouc Com- pany, of New York City, and exported with valves of domestic manu- facture fitted thereto.— T. D. 26328 of April 28, 1905, extended. (T. D. 28123; April 30, 1907.) Drawback on the exportation of rubber tires having outer cases of leather imported by the Continental Caoutchouc Company, of New York City, and fitted with valves of domestic manufacture. (T. D. 28086; April 13, 1907.) Tires, continental rubber. (See Drawback on rubber tires.) Tobacco. (See Drawback on cigars, cigarettes, and tobacco.) Toothpicks, antiseptic. (See Drawback on antiseptic toothpicks.) DIGEST OF CUSTOMS DECISIONS, 1904-1907. 199 Drawback on — Continued. Towels — Drawback on linen towels manufactured by tlie Franklin Mills Corporation, of UnionvlUe, Mass., in part from imported linen tow yarn. (T. D. 27471; July 7, 1906.) Trimmings — Drawback on trimmings manufactured by the Kursheedt Manufacturing Company, of New York, with the use of imported metal thread, with or without the use of imported artificial silk. — T. D. 24804 of November 24, 1903, as amended by T. D. 26704 of September 12, 1905, extended. (T. D. , 27881; February 2, 1907.) Tubes, cii^arette. (See Drawback on cigarette tubes.) Turbine wheels — Drawback on the exportation of turbine wheels manufactured at the I. P. Morris Company's Works, of Philadelphia, Pa., by the William Cramp & Sons Ship and Engine Building Company, of the same place, with the use of imported shaft forgings. (T. D. 25502; July 28, 1904.) Drawback on turbine and other water wheels and power-transmitting ma- chinery manufactured by the S. Morgan Smith Company, of York, Pa., with the use of imported pig iron. (T. D. 27992 ; March 11, 1907.) Type metal — Drawback on linotype, stereotype, electrotype, and monotype metals manu- factured by the National Lead Company with the use of imported lead and antimony. (T. D. 25856; December 19, 1904.) Drawback on the exportation of type metal manufactured by the Great Western Smelting and Eefining Company, of Seattle, Wash., with the use of imported lead dross. (T. D. 25503; July 30, 1904.) Drawback on type metal manufactured by the Nassau Smelting and Refin- ing Works, of New York City, with the use of imported antimonial lead, antimony, and tin. (T. D. 27149; February 26, 1906.) TJmbrellas and parasols — T. D. 22068 of March 12, 1900, extended to cover umbrellas and parasols manufactured by Rose Brothers & Co„ of Lancaster, Pa., the fabrics of which are made from imported materials. (T. D. 25758; November 12, 1904.) Drawback on umbrella, parasol, and cane handles manufactured by Morgen- stern- & Goldsmith, of New York City, with the use of imported parts, known as tops, posts, and mounts. (T. D. 27903; February 8, 1907.) Underwear garments — Drawback allowed on underwear garments of the brands " flaxall," " Wal- lace," and "rex," manufactured by the Linen Underwear Company, of Greenwich, N. Y., wholly or in part from imported linen yarn and linen cloth. (T. D. 28375; August 8, 1907.) Underwear, Wright's health — Drawback on knit underwear and piece goods manufactured by the Wright's Health Underwear Company, of Troy, N. Y., with the use of imported cotton yarns.— T. D. 26323 of April 27, 1905, extended. (T. D. 28153; May 14, 1907.) Varnishes — Regulations of March 12, 1900 (T. D. 22069), amended in particular of oflicial weighing of exported black varnishes and japans. (T. D. 25246; May 2, 1904.) 200 DIGEST OP CtrSTOMS DECISIONS, 1904-1907. Drawback on — Continued. Veils and veilings — Drawback on veils and veilings manufactured from imported netting and Tuxedo veiling, cbifEon, mousseline de sole, marabouts, and malines, by Weil Brothers, New York. (T. D. 25548; August 23, 1904.) Vests — Department's regulations of June 4, 1906 (T. D. 27389), extended to cover men's clothing manufactured by Heidelberg, Wolff & Co., of New York City, from imported fancy vestings. (T. D. 28192; May 23, 1907.) Waists, ladies' silk — Drawback on the exportation of ladies' waists manufactured by J. & JI. Cohn, of New York, with the use of imported Japanese or Habutai silk. (T. D. 25210; April 19, 1904.) Wall coverings — Drawback on wall coverings manufactured by the Tex-Ta-Dor-Na Manu- facturing Company, of Columbus, Ohio, with the use of imported burlaps. T. D. 2323.'-) of August 15, 1901, extended. (T. D. 27105; February 12, 1900.) T. D. 23235 of August 15, 1901, extended to cover wall coverings manu- factured by Joseph Bancroft Sons Company, of Wilmington, Del., with the use of imported burlaps. (T. D. 2726S; April 10, 1900.) Drawback on wall coverings manufactured by the Richter Manufacturing Company, of Tenafly, N. J., with the use of imported burlaps and other woven materials. (T. D. 27316; April 28, 1906.) T. D. 23235 of August 15, 1901, extended to cover wall coverings manu- factured by the Cott-a-lap Company, of New Haven, Conn., with the use of imported burlap. (T. D. 27599; September 11, 1906.) Washers, lead. (See Drawback on lead washers.) Watches — Drawback on watches manufactured by D. Gruen, Sons & Co., of Cincin- nati, Ohio, with the use of imported movements, allowed under T. D. 20581 of January 23, 1899. (T. D. 27521; July 25, 1906.) Watchmen's time clocks. (See Drawback on clocks.) Water pipe, cast-iron. (See Drawback on cast-iron water pipe.) Water wheels. (See drawback on turbine and other water wheels and power transmitting machinery. ) Weighing machines — Drawback on weighing machines manufactured by E. & T. Fairbanks & Co., of St. Johnsbury, Vt., with the use of imported pig iron. — T. D. 24710 of October 9, 1903, amended. (T. D. 27993; March 11, 1907.) Welting, leather. (See Drawback on leather welting.) White lead, dry — Drawback on dry white lead manufactured by the United Lead Company, of New York City, wholly with the use of imported pig lead. (T. D. 27927; February 16, 1907.) Window sash, glazed. (See Drawback on glazed window sash.) Wine of cardui. (See Drawback on cardui.) DIGEST OP CUSTOMS DECISIONS, 1904-1907. 201 Drawback on — Contiuiied.. Wintersmith's tonic — Drawback on exportation of Wintersmith's tonic manufactured by Arthur Peter & Co., of Louisville, Ky., with the use of imported alcohol and sugar refined from imported raw sugar. (T. D. 24926; January 20, 1904.) Drawback on vino tonico de Wintersmlth, manufactured by Arthur Peter & Co., of Louisville, Ky., with the use of imported alcohol and hard re- fined sugar made from imported raw sugar. T. D. 24926 of January 20, 1904, amended. (T. D. 27094; February 6, 1906.) Wool — Drawback on graded, pulled wool manufactured by Winslow Brothers & Smith Company, of Norwood, Mass., from imported raw wool by the process of washing, brushing, pulling, and grading. (T. D. 25838; De- cember 9, 1904.) T. D. 25838 of December 9, 1904, extended to cover graded pulled wool manufactured by Stone, Timlow & Co, of West Medfoi'd, Mass., from im- ported raw wool, by the process of washing, pulling, classifying, and grading. (T. D. 26048; February 14, 1905.) Drawback on graded, pulled wool manufactured by the Manchester Wool and Leather Company, of Manchester, N. H., from Imported sheepskins. T. D. 25838 of December 9, 1904, extended. (T. D. 27451 ; June 29, 1906.) Drawback on carded wool manufactured by E. S. Parkhurst & Co., of Glo- versville, N. Y., with the use of imported wool in the grease. (T. D. 28133; May 3, 1907.) Drawback on graded pulled wool manufactured by Winslow Brothers & Smith Company, of Norwood, Mass., from Imported sheepskins. — T. D. 25838 of December 9, 1904, revoked. (T. D. 28169 ; May 21, 1907.) Drawback on graded pulled wool manufactured by the Manchester Wool and Leather Company, of Manchester, N. H., with the use of imported sheepskins.— T. D. 28169 of May 21, 1907, extended, and T. D. 27451 of June 29, 1906, revoked. (T. D. 28197; May 27, 1907.) Drawback on graded pulled wool manufactured by Stone, Timlow & Co., of West Medford, Mass., with the use of imported sheepskins. — T. D. 28169 of May 21, 1907, extended, and T. D. 26048 of February 14, 1905, revoked. (T. D. 28198; May 27, 1907.) Drawback on graded pulled wool manufactured by Schoellkopf & Co., of Buffalo, N. T., from imported sheepskins by the process of washing, brushing, pulling, grading, etc.— T. D. 28169 of May 21, 1907, extended. (T. D. 28612; December 13, 1907.) Wool, lead — shredded lead. (See Drawback on lead wool or shredded lead.) Yarn — Drawback on woolen yarn manufactured by Richard Hey & Son, of Phila- delphia, Pa, from imported wool, class 1. (T. D. 27604; September 13, 1906.) Drawing paper. Certain bristol board dutiable as. (See Bristol board.) Drawings, architectural. (See Architectural drawings.) Drawings, fashion-plate. (See Works of art.) 202 DIGEST OP CUSTOMS DECISIONS, 1904-1907. Drawnwork. (See, also. Mail importations.) Flax— EeXd that articles of so-called drawuwork composed of flax, made by draw- ing some of tlie threads and tying and looping them with other threads to form figures, are not dutiable as articles made in imitation of lace under paragraph 339, act of 1897, but as fabrics of flax under paragraph 3-16 of said act. Simon v. United States and t'lmann r. United States. United States circuit court, southern district of Xew Torlj ; Jlay 25, 1904 ; suits 3361 and 3307. Appeal by importers from decisions of Board of General Appraisers. G. A. 5329 (T. D. 24373) and an unpublished de- cision dated March 12, 1902, relating to protest S2718/. Decision of Board reversed. (T.D. 25363; June 7, 1904.) Imitation lace : Held that articles of the character Known as drawnworli, consisting of certain fabrics in which ornamental openwork effects have been produced by drawing out some of the threads and by the Interjec- tion of other threads, are not within the provision In paragraph 339, act of 1897, for imitation lace. Countable flax fabrics — A'ariation in thread count : In regard to drawnwork articles from which certain of the warp and Blling threads have been withdrawn for the purpose of producing ornamental effects. Held that the fact that the number of threads is less In some places than in the original groundwork is not suflicient to re- move the goods from paragraph 340, act of 1897, where flax fabrics are made dutiable according to weight and count of threads. United States r. Ulmann and United States v. Simon. United States circuit court of appeals, second circuit; April 5, 1905; suits 3307 and 3361. Appeal by United States from decision of circuit court for southern district of New York (131 Fed. EeiJ., 649; T. D. 25373). Lower court affirmed. Note.— Acquiesced in (T. D. 26860). (T. D. 26271; April 10, 1905.) Where threads are withdrawn from a woven fabric or article, whether the same is known in trade as " drawnwork," " napkins," " doilies," or other name, and other threads introduced, forming out of the remaining warp and weft or either such threads a flgure, but making no figure out of the threads alone thus introduced, such an article is and continues to be one with drawn threads only; but where, out of the threads introduced and by the manipulation of these threads alone, a figure is formed, which flgure is a lace figure or is In imitation of some lace flgure or effect, such an article is in part of Jace or in part in imitation of lace ; when, however, such flgure formed of such extra threads alone is not in imitation of any lace figure or effect, but is ornamental, such is an embroidery, and the article is to that extent embroidered. (T. D. 27644— G. A. 6452; Octo- ber 3, 1906.) G. A. 6452 (T. D. 27644) not to control in the cluassifleation of so-called linen drawnwork ordered prior to October 15, 1906. (T. D. 27688; No- vember 1, 1906.) Imitation lace: Woven articles containing ornamental effects produced by drawing out certain warp and filling threads and the interjection of inde- pendent threads, giving an openwork effect. Held dutiable under para- graph. 339, tariff act of 1897, relating to goods "in imitation of lace * * * and other articles or fabrics embroidered." While possibly these articles are not in imitation of lace, thg ornamental figures at least constitute embroidery. Beach r. Sharp, United States circuit court, western district of Texas, El Paso division; June 19, 1907, No. 454 (suit DIGEST OP CUSTOMS DECISIONS, 1904-1901. 203 Drawn work. (See, also, Mail importations) — Continuecl. Flax — Continued. 1916). Appeal by importer from decision of Board of United States General Appraisers, Abstract 13387 (T. D. 27705). Board affirmed. (T. D. 28281; June 26, 1907.) linen — G. A. 6452 (T D. 27644) to control in the classification of so-called linen drawnwork, etc., imported after May 15, 1907.— T. D. 27688 modified ac- cordingly, (T. D. 27924; February 14, 1904.) Kexican — Classification of — Mexican drawn work should be classified for duty at 60 per cent ad valorem under paragraph 339, act of 1897, except handkerchiefs, specifically pro- vided for in paragraphs 312 and 345 of said act. (T. D. 26581; July 14, loos'.) Drawplates, wire. (See Wire, drawplates.) Dress goods, embroidered — Woolen articles. Held that so-called wool dress robes or dress patterns, consisting of women's dress goods of wool, embroidered with silk, imported in single patterns in separate lengths and pieces, each pattern comprising the material for the body and trimming of a dress, are " dress goods " and are dutiable under the provision in paragraph 369, act of 1897, for " woman's * * * dress goods * * * composed wholly or in part of wool," which is limited by the expression "not specially provided for in this act," and not under paragraph 371 of said act, which provides, without such limitation, for " articles embroidered * * * made of wool," nor under paragraph 370 of said act, relating to " articles of wear- ing apparel of every description * * * manufactured * * * jq part * * * composed wholly or in part of wool." United States circOit court of appeals, third circuit; Philadelphia, Pa., February 17, 1904; No. 33 (suits 1525-1526). Appeal by collector of customs from de- cision of court in United States v. Wanamaker (123 Fed. Bep., 193), affirming decisions of Board of General Appraisers in two unpublished decisions, dated February 6, 1902. Decision of lovi^er court affirmed. (T. D. 25155; March 23, 1904.) Note. — Acquiescence is withheld pend- ing decision in case of Hall & Bishop v. United States in United States circuit court for southern district of New York. Held that certain embroidered dress goods of wool are dutiable under para- graph 369, act of 1897, as . " dress goods * * * gf wool, and not specially provided for," rather than as " articles embroidered by hand or machinery, * * * made of wool." Hall v. United States. United States circuit court, southern district of New York ; May 23, 1904 ; suit 3306. Appeal by importer from unpublished decision of Board of Gen- eral Appraisers, dated March 21, 1902. Decision of Board affirmed. (T. D. 25340; May 26, 1904.) Note. — An appeal will be taken by Im- porters to circuit court of appeals, second circuit. Dress goods of wool, embroidered by hand, are dutiable under the pro- vision in paragraph 369, act of 1897, for " dress goods * * * com- posed wholly or in part of wool, and not specially provided for," and not under paragraph 371, as " articles embroidered by hand or machinery, * * * made of wool or of which wool is a component material." Hall V. United States. United States circuit court of appeals, second circuit-: 204 DIGEST OF CUSTOMS DECISIONS, 1904-1901. Dress goods, embroidered — Woolen articles — Coutinued. February 21, 1905; No. 110 (suit 3306). Appeal by importer from de- cision of circuit court, soutberu district of New York (131 Fed. Rep., 648; T. D. 25340). Decision affirmed. (T. D. 26122; Marcb 8, 1905.) Silk wool : Dress goods in cbief value of silk and in part of wool are more speciflcally provided for in paragrapb 387. act of 1897, as " woven fabrics in the piece * * * weighing not less than one and one-third ounces per square yard and not more than eight ounces per square yard, * * * dyed in the thread or yarn and * * * containing more than thirty and not more than forty-five per centum in weight of silk," than hi paragraph 369 as " women's and children's dress goods * * * in part of wool." United States v. Scruggs, Vandervoort & Barney Dry Goods Company. I'nited' States circuit court, eastern district of Missouri, east- ern division ; September 17, 1906 ; No. 5253 (suit 1793) . Appeal by United States from decision of Board of General Appraisers, AbStract 9272 (T.D. 26890). Board affirmed. (T. D. 27652; October 10, 1906.) Silk wool : The proviso in paragraph 391, tariff act of 1897, requiring that " all manufactures, of which wool is a component material, shall be classified and assessed for duty as manufactures of wool," includes all goods composed of silk and wool, whether covered by said paragraph or not ; and silk wool dress goods, silk chief value, are thereby removed from the provision in paragraph 387 for woven fabrics in part of silk, to that in paragraph 369 for "' women's and children's dress goods * * * in part of wool." United States v. Scruggs. United States circuit court of appeals, eighth circuit; November 6, 1907; No. 2521 (suit 1793). Appeal by Government from circuit court of the United States for east- ern district of Missouri (147 Fed. Rep., 888; T. D. 27652) affirming Board's decision. Abstract 9272 (T. D. 26890). Decision in favor of Government. (T. D. 2S5S0 : December 4, 1007.) Dress patterns, embroidered. , Wool dress robes or dress pattei-ns embroidered with silk, dutiable under paragraph 30i), act of 1S07, as women's dress goods composed wholly or in part of wool.— T. D. 25155. (T. D. 26538; June 27, 1005.) Dress shields. Dress shields of cotton and rubber, the latter the component material of chief value, are dutiable under paragraph 460, act of 1890, as manufac- tures in chief value of India rubber, and not under paragraph 349, relat- ing to wearing apparel composed of cotton or in chief value of cotton, and to such articles of wearing apparel " having India rubber as a com- ponent material." Silk wearing apparel: Dress shields, articles for wom- en's wear, intended to be worn under the arms to protect the dress from perspiration, are wearing apparel, and when composed in chief value of silk are dutiable under the provision in paragraph 413, act of 1890, for " articles of wearing apjiarel of every description, * * * of which silk is the component material of chief value," and not under paragraph 414 as manufactures in chief value of silk. Darlington v. United States. United States circuit court, eastern district of Pennsylvania; Philadel- phia, March 7, 1905; No. 50 (suit 1323). Appeal by importer from deci- sion of Board of General Appraisers, dated July 16, 1902. Board sus- tained as to shields of silk and rubber and reversed as to shields of rubber and cotton. (T. D. 26167; March 22, 1905.) Note.— Acquiesced in (T. D. 20227). DIGEST OF CUSTOMS DECISIONS, 1904-1907. 205 Dressed bananas. (See Btmiums, dried.) Dressed granite. (Sec Gniulte, dressed.) Dressed poultry. (See Poultry, dressed.) Dried lizards. Dried lizards are not dutiable as medicinal preparations, but as unenumer- ated unmanufactured articles under section G, act of 1897, at 10 per cent ad valorem. G. A. 4745 (T. D. 22416) overruled. (T. D. 26186— G. A. 5977; March 21, 1905.) Dried lizards, used in compounding a Chinese medicine, are free of duty uuder paragraph 548, act of 1897, relating to " drugs, such as * * * dried insects, * * * which are drugs and not edible and are in a crude state." Wing On Wo v. United States. United States circuit court, southern district of New York ; July 11, 1906 ; suit 4154. Appeal by im- porter from decision of Board of General Appraisers. Abstract 9236 (T. D. 26890.) Decision of Board reversed. (T. D. 27496; July 18, 1906.) Lizards which are dressed and dried while stretched on pieces of bamboo are free of duty under paragraph 548 as a crude drug and are not duti- able at 10 per cent ad valorem under section 6 as a nonenumerated unmanufactured article. (T. D. 27601— G. A. 6437; September 11, 1906.) Dried mushrooms. (See Mushrooms, dried.) Dried okra. (See Okra, dried.) Drilled diamonds — Bort. (See Bort.) Drilled pearls. (See Pearls, drilled.) Drinking sets. (See Liquor sets.) Droit de ville tax, remission of. (See Dutiable value — Kemisslon of local taxes. ) Druckfarbe. So-called " patent druckfarbe," consisting of powdered aluminum metal mixed with oil and turpentine, assessed for duty at 30 per cent ad valorem as a paint or color under the provisions of paragraph 58, act of 1S97, is not an ink nor dutiable as such under paragraph 26 of said act. Quwrc, whether the merchandise is not properly dutiable as an article composed in part of aluminum under paragraph 193 at 45 per cent ad valorem. (T. D. 25034— G. A. 5591; February 17, 1904.) Drumheads. Parchment cut into circular sheets of varying sizes, being commercially known as drumheads, are dutiable as parts of musical instruments uuder paragraph 453, act of 1897, and are not free of duty as parchment or vellum under paragraph 634. Lyon r. United States. United States cir- cuit court, northern district of Illinois, northern division ; October 17, 1904; No. 27064 (suit 1576). Appeal by importer fi-om a decision of the Board of General Appraisers, G. A. 5492 (T. D. 24808). Decision of Board affirmed. (T. D. 25832; December 2, 1904.) Ducklings, stuffed. (See Stuffed chicks and ducklings.) Ducks' eggs. (See Eggs, ducks'.) Duplex lithographic transfer paper. (See Paper, transfer.) 206 DIGEST OF CUSTOMS DECISIONS, 1904-190'?. Busters. Held that certain dusters, composed of a wooden handle to which are at- tached many strips of woolen cloth, commonly known as list, are not dutiable under the provision in paragraph 410, act of 1S97, for " brushes, brooms, and feather dusters of all kinds," but as manufactures of wool under paragi-aph 366 of said act. (T. D. 24937— G. A. 5551 ; January 21, 1904.) Dutiable condition of merchandise. (See Classification of imported merchan- dise. ) Dutiable value. Actual price paid — Where there is no question that the price paid for imported merchandise is the market value thereof, and such merchandise is entered on an invoice, made out in terms which do not express the unit of value of any country or any coin the value of which has been estimated by the Director of the Jliut, or the name of any coin the value of which has been estimated by the Director of the Mint and proclaimed by the Secretary of the Treas- ury pursuant to section 25 of the act of August 28, 1894, the collector in determining the amount iu the money of the United States upon which tariff duties should be assessed should ascertain the exact amount paid for such merchandise in the money of account of the United States, and upon this amount duty should be assessed. (T. D. 26515 — G. A. 6083; June 19, 1905.) Additions on entry — ^'oluntary addition upon entry : Nondutiable items of commissions, if volun- tarily added to the value of the merchandise by the importer in making his entry, become part of the dutiable value, under section 7 of the cus- toms administrative act of June 10, 1890, requiring that " duty shall not * * * he assessed in any case upon an amount less than the invoice or entered value." Doubtful questions : It does not render such an addition less binding that the right of the customs officers to assess duties on such charge was disputed and in litigation when the entry was made, at least where the addition of the charge would not relieve the importer from any unlawful exaction. Duress: The mere apprehension on the part of importers of incurring additional or penal duties does not make such an addition in the entry coercive, where slight investigation would have shown that it was not the practice of the customs officers to im- pose additional duties in such cases. Same : Whether the addition of a nondutiable charge in the entry would be conclusive upon importers where it was induced by a known and settled practice of the customs officials to impose penalties or additional duties where such charge was not added, qiiarc. (T. D. 26920— G. A. 6234; December 19, 1905.) Where goods have been bought in Germany by a member of a partnership resident in this country, and are to he shipped to the United States to be -sold on joint account of the partnership, the importation is a consign- ment and not a purchase, within the meaning of the customs adminis- trative act. Section 7 of the customs administrative act of 1890, as amended by section 32 of the present tariff act of 1897, authorizes addi- tions upon entry to the invoice value of imported goods so as to raise the same to market value only where such merchandise has been actually purchased, as distinguished from that obtained otherwise than by actual purchase, Where goods are in fact consigned and not purchased, what- DIGEST OF CUSTOMS DECISIONS, 1904-1907. 207 Dutiable value — Continued. Additions on entry — Continued. ever may be the form of the invoice, neither the appraising otBcer nor the collector can lavrfully consent for the importers to make additions to the entered value, which is expressly forbidden by the statute. The Government can not be legally estopped by the unauthorized action of its officers who attempt to exercise functions beyond their statutory jurisdiction. Where the primary liquidation of an entry is erroneous the collector has lawful authority to correct the error by a reliquidatiou within one year from the date of the entry. (T. D. 2667— G. A. 6135 ; August 22, 1905.) When addition may be made: Where goods have been actually purchased abroad as distinguished from such as are consigned merely, the import- ers have a right, in making their entry of the merchandise, to make such additions to the cost or value given in the invoice as in their opinion may raise the same to the actual market value or wholesale price of such merchandise, at the time of exportation . to the United States, in the principal markets of the country from which the same has been exported; but no such addition can be made upon entry in the case of imported merchandise obtained otherwise than by actual purchase. De- termination as to whether goods have been actually purchased : Where merchandise is actually purchased abroad from manufacturers, and the invoice of the goods contains, respectively, the names of the venders of the goods which have been bought by agents of an American house with limited authority to purchase, and with a view of immediate shipment of the same to this country, such merchandise will be regarded as having been actually purchased and not consigned. Invoice declarations may be open to explanations : Where such invoices are made out in the form prescribed by section 5 of the customs administra- tive act of 1890, providing for " the declaration of owner in cases where the merchandise has been actually purchased," the naming of the agents of the' importing house as the sellers of the goods is subject to explana- tion and does not operate as an estoppel against the importers to pre- vent them from proving the facts of the case. When importers' will be granted relief: The importers having been denied by the collector the right to make the requisite additions to market value under section 7 of the customs administrative act of 1890, as amended by section 32 of the present tariflf act of 1897, the Board of General Appraisers will grant proper relief correcting the decision of the collector assessing penal duties on the merchandise. (T. D. 27243— G. A. 6326; Mrach 26, 1906.) Definiteness of addition: In reference to section 7, customs administrative act of 1890, providing that importers may at the time of entry add to the invoice value to raise it to the actual market value of the merchandise at the time of exportation. Held (1) that such addition should be stated in the entry in such definite terms that its amount can be ascertained by the customs ofBcers, and (2) that, where importers on entry noted that a certain sum should be added, less certain charges unspecified in amount, the addition should be considered as of the gross sum thus stated, reduced, however, by the amount of such charges as were offi- cially known to the customs officers. Importers contended in their pro- test that the collector should have assessed duty on the basis of the appraised value of the goods, and that the exaction of duty on the basis of a gross sum added to the invoice value on entry to make market value was illegal. Held that under section 14, customs administrative a(;t of 2Q8 DIGEST OF CUSTOMS DECISIONS, 1904-1907. Dutiable value — Continued. Additions on entry — Continued. 1890, the protest was sufficiently distinct and specific as to raise the question of whether a deduction for nondutiable charges should be made from said gross sum. A judgment may be reformed, regardless of the expiration of the term at which it was rendered, when necessary to cor- rect computations made under it. Woodruff r. United States. United States circuit court, southern district of New York; January 13, 1896; rehearing June 16, 1896 ; suit 1078. Appeal by importer from decisiou of Board of United States General Appraisers. Decision partly adverse to Government. (T. D. 28207; May 29, 1007.) Note. — This decision was acquiesced iu bj' the Government (T. D. 17031). An appeal by the im- porters to the circuit court of appeals, second circuit, was dismissed for failure to docket (89 Fed. Rep., 1021). Apportionment of charges — Certain charges for corks, capsules, packing, etc., were distributed by the collector. Held that his distribution was correct and in conformity with the rule In West v. United States (119 Fed. Rep., 495) and King's case, G. A. 5290 (T. D. 24262). (T. D. 24993— G. A. 5578; Februai-y 5, 1904.) Assessment on less than invoice value — Pro forma invoice — Where, on the entry of merchandise on a pro forma invoice, a duly certi- fied Invoice is subsequently produced under the provisions of section 4, customs administrative act of June 10, 1890, and the value stated therein is approved by the appraiser, the entry should be liquidated on the basis of such value rather than that stated in the pro forma invoice, even though the latter is higher. Section 7 of said act, as amended by section 32, act of 1897, prescribing that duty shall not in any case be assessed on " an amount less than the invoice or entered value," does not apply in such case. United States v. Commercial Cable Company. United States circuit court, southern district of New York ; May 24, 1905 ; suit 3756. Appeal by United States from decision of Board of General Appraisers, G. A. 5856 (T. D. 25801). Board affirmed. (T. D. 26494; June 9, 1905.) Section 7, customs administrative act of 1890, forbidding the assessment of duty on an amount less than the invoices value, does not require that a collector of customs should assess on the basis of a mistaken value given in a pro forma invoice when he has before him a consular invoice stat- ing the correct value. He conforms to the statute in assessing upon an amount not less than that in the latter invoice. (T. D. 28518; November 20, 1907.) Burlaps and bags — American consul-general at Calcutta to advise appraisers at naval office ports weekly of market values of bags and burlaps. (T. D. 28309 ; July 10, 1907.) Appraisers are authorized to post weekly statements of values of burlaps and bags received from consul-general at Calcutta, India, for information of public. (T. D. 28534; November 25, 1907.) Charges on bottles — Value of bottles — Charges for fittings: In assessing the ad valorem duty provided for filled bottles In paragraph 99, act of 1897, the cost of certain fittings, consisting of corks, caps, capsules, labels, and wiring, should be treated as part of the value of the bottles and not of their contents. Filled bottles— Distribution of charges: HeU that the value of wooden DIGEST OF CUSTOMS DECISIONS, 1904-190'?. 209 Dutiable value — Continued. Charges on bottles — Continued. cases containing mercliandise imported in bottles should be distributed Isetween the bottles and their contents according to the value of each, the value of the bottles, including, for the purposes of the distribution, the cost of their fittings. Leggett v. United States. "United States circuit court, southern district of New York ; February 20, 1905 ; suit 3562. Ap- peal by importers from decision of Board of General Appraisers, Ab- stract 1688 (T. D. 25361) . Board affirmed. (T. D. 26270 ; April 10, 1005.) Note. — The importers have prosecuted an appeal from this decision to the circuit court of appeals, second circuit. See United States v. Dickson (133 Fed. Rep., 573; T. D. 25339), now pending before the same court. Held that in the distribution of charges on bottles the cost of corking, cap- ping, labeling, wiring, and like fittings should be treated as part of the value of the bottles rather than of the contents. (T. D. 27317— G. A. 6353; April 26, 1906.) In construing paragraphs 40 and 99, tariff act of 1897, respectively, pro- viding for " olive oil * * * in bottles " and for " glass bottles * * * filled," Held that the corks, capsules, labels, envelopes, packing cases, and all other dutiable items are incident to the oil rather than to the bottles, and that their cost should not be included in the dutiable value of the latter, either entirely or by apportionment according to the value of the bottles and their contents. The imposition of an ad valorem duty on " filled bottles," by paragraph 99, tariff act of 1897, does not require that such bottles should be subjected to section 19, customs adminis- trative act of 1890, prescribing that the dutiable value of imported mer- chandise shall include the cost of the coverings and of other expenses incident to preparing it for exportation. Ordinarily containers, cover- ings, and packing charges of goods subject to a specific duty are not dutiable unless, as with regard to bottles, it is otherwise expressly pro- vided by act of Congress. Hayes v. United States. United States cir- cuit court of appeals, first circuit; December 20, 1906; No. 665 (suit 1827). Appeal by importer from circuit court of United States; district of Massachusetts (T. D. 27666), affirming. Abstract 11169 (T. D. 27.331). Decision reversed. (T. D. 27806; January 2, 1907.) Writ of certiorari having been denied in the case of Hayes v. United States, involving the dutiability of corks, capsules, labels, etc., the usual certified statements for refund should be forwarded to the Department. (T. D. 28657; December 30, 1907.) Charges on invoices ascertained, not appraised — ¥/hat are known as charges on an invoice, which may be added or deducted from the net invoice value of merchandise, form no part of the appraised value of the goods; they may be ascertained but not appraised. (T. D. 26514— G. A. 6082; June 19, 1905.) Commissions — In finding the invoice value of merchandise under section 7, customs ad- ministrative act of June 10, 1890, a collector of customs has no right, after the appraiser has appraised the merchandise and marked an item of commissions as nondutlable, to include such item in the iuvoice'value and assess duty thereon, upon a mere inspection of the Invoice, without inquiry or evidence to justify such action. United States v. Lahey. United States circuit court, southern district of New York ; June 1, 1004 ; suit 3453. Appeal by United States from decision of Board of General 46341—08 14 210 DIGEST OF CUSTOMS DECISIONS, 1904-1907. Dutiable value — Continued. Commissions — Continued. Appraisers, G. A. 5472 (T. D. 24780). Decision ol' Board affirmed. (T. D. 25393; June 10, 1904.) The decision in this case follows that of United States v. Lahey (T. D. 25393). United States t'. Smith & Sons Carpet Company. United States circuit court, southern district of Xew York ; June 1, 1904 ; suit 3433. Appeal by the United States from decision of Board of General Ap- praisers, G. A. 5443 (T. D. 24721). Board affirmed. (T. D. 25394; June 10, 1904.) Where commissions appearing in an invoice form no part of the appraised value of the merchandise the collector is without authority to include them in the invoice of dutiable value, upon a mere inspection of the invoice, without other evidence or inquiry as to the real nature of the disputed items. United States r. Lahey (T. D. 25393) and other cases, followed. (T. D. 25661— G. A. 5808; September 30, 1904.) Xondutiable — Voluntary inclusion of: Nondutiable commissions appearing in an invoice become part of the entered or dutiable value when volun- tarily included by the importer upon entry. (T. D. 25764 — G. A. 5845; November 10, 1904.) An item of commissions on an invoice, which is not expressly added by the local appraiser to make the i>cr se market value of imported merchan- dise, and which is shown satisfactorily to have been paid by the importer in addition to such market value as a customary commission of 2 per cent for services rendered by a commissionaire or agent, is not dutiable and is properly excluded from the appraised value of such merchandise. (T. D. 26514— G. A. 6082; June 19, 1905.) Sellers' commissions — Functions of appraising officers: The allowance or disallowance of sellers' commissions is a function of appraisers. G. A. 5443 (T. D. 24721), G. A. 5472 (T. D. 24780), and T. D. 24375 affirmed. (T. D. 25454; July 8, 1904.) Cuban cigars and cigarettes — The Cuban internal-revenue tax of $2 per thousand on cigars should not be added to invoice prices unless it appears that the amount of such tax is customarily actually added to the export prices thereof upon sale for home consumption. (T. D. 26431; June 5, 1905.) The internal-revenue tax imposed by the Cuban (Government upon cigars and cigarettes, and which is not collected if the goods be exported, is a dutiable item, and should be added to the invoice values of such mer- chandise to make market value. (T. D. 25516; August 3, 1904.) Where an importer in making an entry of cigars imported from Cuba vol- untarily adds to make the market value $2 per thousand, which repre- sents the internal-revenue tax levied on cigars in Cuba, such item is to be included in the dutiable value of such merchandise under the pro- visions of section 7, customs administrative act of June 10, 1890. (T. D. 26233— G. A. 5994; llarch 30, 1905.) Where appraisers ascertain the market value of goods exported from a foreign country under the provisions of section 19 of the customs administrative act, such value is regulated by the price at which such goods are bought and sold in usual wholesale quantities for home con- sumption at the time of exportation, and not by the export price of such goods, where the two values differ. — United States v. Passavant (169 U. S., 16; 18 Sup. Ct. Rep., 219). Where certain cigars exported fr5m DIGEST OF CUSTOMS DECISIONS, WOl-igO"?. / 211 Dutiable value — Continued. Cuban cigars and cigarettes — Continued. Cuba are subject to an internal-revenue tax of $2 per thousand and the market value of such goods in Cuba is ascertained to be the invoice value, less the internal-revenue tax, such tax is a nondutiable item, forming no part of such value, unless it is voluntarily included by the importer as such lu making his entry. Where the importers of such cigars offered to make entry of the merchandise so as to exclude from the value this internal-revenue tax, and this offer was refused by the collector, the addition of such tax being made a condition precedent to the acceptance of the entry by the collector, such entry held to be made under duress and is not binding on the importer. Robertson v. Bradbury (132 U. S., 491). (T. D. 27204— G. A. 6309; March 6, 1906.) Where an importer voluntarily includes in his entry an item of $2 per thousand cigars exported from Cuba, vsrhich represents the internal- revenue tax levied on cigars sold in the domestic markets of that country, the action of the collector in liquidating the entry on the basis of the en- tered value Is without error. The circular of the Treasury Department (T. D. 25516) issued August 3, 1904, can not be regarded as putting col- lectors of customs under any duress so as to compel them involuntarily to add such item of $2 to the invoice value of the merchandise to make market value. The question of duress in making entries is properly stated by the Supreme Court in Robertson v. Bradbury (132 TJ. S., 491; 10 Sup. Ct. Rep., 158), which was followed by the Board in the case of Duncan & Moorhead, G. A. 5994 (T. D. 26233), affirmed in principle by the circuit court, as reported in the case of Acker, Merrall & Condit Company v. United States (T. D. 26903). Where an item of the above-named char- acter may or may not constitute a part of the market value of imported merchandise according to the ascertained value of cigars sold in the principal markets of Cuba, the question of such value becomes one of appraisement by the proper appraising officer, and not one of mere classification by the collector. (T. D. 27537— G. A. 6407; July 26, 1906.) Distinguished from market value — Customs law recognizes a distinct difference between the per se market value or net invoice value and the dutiable value of Imported mer- chandise, the former term including the value of the merchandise itself divested of the cartons, coverings, and other charges specified in section 19, customs administrative act, 1890, and the latter including such per se value with the addition of all dutiable charges specified in said section 19, or any other provisions of the tariff and customs laws. Where the ap- praiser adds to make market value as such any nondutiable item or charge required by law to be excluded, or excludes any such charges which the law requires to be added, he must be held to have acted upon an erroneous principle outside of his statutory powers, and his action, after being reviewed by the collector, may be challenge(i by protest and passed on by the Board of General Appraisers and by the courts. (T. D. 26514— G. A. 6082; June 19, 1905.) Entered value — Under section 7 of the customs administrative act the entered value of im- ported merchandiSBj when higher than the invoice value, is not only the minimum value upon which ad valorem duties must be assessed, but will determine the classification of the goods rather than any lower in- 212 DIGEST OF CUSTOMS DECISIONS, 1904-1907. Butiable value — Continued. Entered value — Continued. voice or appraised value, when the classification is dependent upon or regulated in any manner by value. Kimball c. Collector (10 Wall., 436) ; Roebling r. United States (77 Fed. Rep., 601) followed. (T. D. 25764— G. A-. 5845; November 10, 1904.) Entry on pro forma invoice — Appeal directed from Abstract 12452 (T. D. 27550), involving the finality of an appraisement on pro forma invoice where the consular invoice sub- sequently produced showed a considerably lower valuation for the mer- chandise. (T. D. 27554; August" 10, 1906.) Foreign drawback — The drawback allowed by the German Government on goods exported from Germany is a dutiable item, and should be included in the market value of the merchandise. United States r. Passavant (169 U. S., 16) ; In re Goldenberg (G. A. 4638). (T. D. 25103— G. A. 5608; March 11, 1904.) Frencli internal-revenue tax — Alcohol — In finding the market value of goods from France containing alcohol, it is proper to include in such value the amount of the French internal- revenue tax on the alcohol. Rheinstrom v. United States (118 Fed. Rep., 303), affirming In ir Rheinstrom, G. A. 4368 (T. D. 20761). (T. D. 25192— G. A. 5(138; April 6, 1904.) Taxes known in France as " droit de ville " and " octroi," which are special local taxes assessed on alcohol consumed in the markets of France, are nondutiable items and should not be added to make market value of goods containing alcohol exported from that country. (T. D. 26771 — G. A. 616S; October 10, 1905.) French internal-revenue taxes known as " octroi " and " droit de ville " not part of the dutiable value of merchandise imported from France. (T. D. 26C74; August 25, 1905.) Held in regard to merchandise imported from France, that its " market value," as defined in section 19, customs administrative act of June 10, 1890, does not include the amount of certain internal-revenue imposts of that country, known as the octroi tax and the droit de ville, which are not general in their application but vary with the locality, and which are not collected if the merchandise is exported. United States v. Down- ing. United States v. Godillot. United States circuit court, southern district of New York;_ May 23, 1904; suits 3440-1. Appeal by United States (T. D. 24753) from unpublished decisions of Board of General Appraisers, dated October 16 and 19, 1003. Decision of Board affirmed. (T. D. 25338; Jlay 26, 1904.) Appealed to circuit court of appeals, second circuit. (T. D. 2.^487; July 26, 1904.) In finding "the actual market value and wholesale price" of merchandise " in the principal markets of the country whence the same lias been imported," as required in section 10, customs administrative act of June 10, 1890. Held that the amount of certain French special taxes, known as droit de ville and octroi tax, which are remitted on exportation, but are imposed locally and are not uniform in amount nor general throughout the country, are not to be included in the market value of merchandise imported from France. United States r. Godillot. United States circuit court of appeals, second circuit; April 5, 1905; No. 151 (suit 3441). Appeal by United States from decision of circuit court, southern district DIGEST OF CUSTOMS DECISIONS, 1904-190'?. 213 Dutiable value — Continued. French internal-revenue tax — Alcohol — Continued. of New York (131 Fed. Eep., 653; T. D. 25338). Decision of lower Gourt affirmed. (T. D. 26272; April 10, 1905.) The decision in this case follows that in United States v. Godillot (T. D, 26272). United States v. Downing. United States circuit court of ap- peals, second circuit; April 5, 1905; No. 176 (suit 3440). Appeal by United States from decision of circuit court, southern district of New \ork (131 Fed. Rep., 653; T. D. 25338). Decision of lower court af- firmed. (T. D. 26273; April 10, 1905.) Illegal reappraisement — Where a reappraisement by a General Appraiser or a Board of three Gen- eral Appraisers is invalidated by failure to have produced before them and to examine all the different varieties, of the merchandise In ques- tion, as samples thereof, duty should be collected on the basis of the value stated by the Importer on entry, and not on that found by the local • appraiser, even though the appraisement by that officer were valid, if it appears that during the pendency of the reappraisement proceedings the importers sought and were denied permission to produce evidence equiva- lent to the presence of the actual samples, though neither the merchan- dise itself nor actual samples thereof could have been produced. Curnen V. United States. (T. D. 25975; January 18, 1905.) Where, under the provisions of section 13, customs administrative act of 1890, an importer has appealed from the value found by the local ap- praiser, but the reappraisements by a General Appraiser and a Board of General Appraisers were shown to be void. Held that the value found by the local appraiser and not the invoice value should be taken as the dutiable value. (T. D. 27262; April 4, 1906.) Invoice value — Functions of collectors — The power which the collector has to determine the invoice value of im- ported merchandise, under section 7 of said act of 1890, permits him to consider merely those items in the invoice which according to their Invoice description are elements of dutiable value as defined by section 19 of said act, and does not involve the right to include items ostensibly nondutiable. (T. D. 26514— G. A. 6082; June 19, 1905.) Market value and dutiable charges — Functions of appraisers — The customs administrative act of June 10, 1890 (sees. 10, 13, 19) places all questions respecting the value of Imported merchandise and coverings, and the ascertainment of the charges made dutiable by that act, within the' exclusive jurisdiction of appraising officers. Collectors of customs have no power, under said act, to vary the market value of imported merchandise as returned by the appraiser, either by way of adding so-called dutiable charges or otherwise, except that they may not assess duty upon less than the Invoice or entered value. (T. D. 26514— G. A. 6082; June 19, 1905.) Market value — Investigations of foreign market value or cost of manufac- ture — Confidential agents abroad, in making investigations of foreign maxket value or cost of manufacture of exports to the United States, shall first confer with chambers of commerce, etc., and report information, etc., derived therefrom. (T. D. 27165; February 28, 1906.) 214 DIGEST OP CUSTOMS DECISIONS, 1904-190'7. Dutiable value — Continued. Relative functions of collectors and appraisers — The determination of whether a charge, the nature of which is not dis- puted, is dutiable or nondutiable is the function of the liquidating rather than the appraising officer, subject, of course, to review by the Board and by the courts. (T. D. 26514— G. A. 6082; June 19, 1905.) Returns by local appraisers — A mere expression of opinion by the local appraiser as to the dutiable or nondutiable character of items or charges on Invoices is advisory only and not binding on the collector, whose function it is to construe in- voices and ascertain 'the dutiable or nondutiable character of such items or charges. Where advances made under article 1266, Customs Regula- tions, 1899 : When an appraiser intends to make advances in the per se market value of imported merchandise he is required to make additions by writing on the invoices the words " add to make market value," stating in numerals the amounts necessary to make the market price of the goods, in accordance with article 1266, Customs Regulations, 1899. (T. D. 26514— G. A. 6082; June 19, 1905.) Royalty — A license fee or royalty paid for the right to use a certain process for making soap is not a part of the dutiable value of machinery imported to be used iu connection with making soap by that process. Peatherstone's case, G. A. 4572 (T. D. 21655), distinguished; United States v. Leigh (39 Fed. Rep., 764). (T. D. 25176— G. A. 5637; April 5, 1904.) Seized goods — Value upon which ad valorem duty should be assessed — It is the final action of a duly authorized appraising officer which fixes the dutiable value of imported merchandise. The collector is as much bound by this action as are the importers. In liquidating an entry of merchandise subject to ad valorem duty, the collector must ascertain the amount of duty by applying the rate which the law provides to the value as stated in the invoice, unless the same is raised upon entry or by an appraising officer and then to the value as stated in the entry or in the final appraisement. Certain imported merchandise subject to an ad valorem duty was entered at an invoice value of 400 lire and advanced by the local appraiser to a value of 600 lire. An appeal was taken to a General Appraiser, who found that the value was that stated in the invoice, but reported that the price paid was 600 lire, and hence the In- voice was fraudulent. The goods were seized, and released upon the payment of a fine equal to the amount of duty. Duty was then assessed upon the merchandise upon the value of 600 lire. Held that 400 lire being the market value as found by the last appraisement, duty should have been assessed upon this amount. (T. D. 25970 — G. A. 5896 ; Janu- ary 18, 1905.) Treasury regulations — * The method prescribed In the Treasury regulations for calculating the market value of imported merchandise is not mandatory upon appraising officers. (T. D. 26656; August 16, 1905.) Dutiable weight, fish in barrels. ( See Fish In barrels. ) Dutiable weight on withdrawal. Under section 33, tarifE act of 1897, warehouse merchandise dutiable by weight should be assessed according to its weight at the time of entry DIGEST OF CUSTOMS DECISIONS, 1904-1907. 215 Dutiable weight on withdrawal^Continued. and not of withdrawal from warehouse. Section 20, customs adminis- trative act of 1890, as amended by the act of December 15, 1902 (T. D. 24109), wherein it is provided as to merchandise withdrawn from bonded warehouse that "the same rate of duty shall be imposed thereon as may be imposed by law upon like articles imported at the time of withdrawal," refers to rate of duty rather thaji to the weight of the merchandise. Section 33, tariff act of 1897, relating to " merchandise previously imported for which no entry has been made " or " previously entered without payment of duty," contains a jiroviso that the duties on warehoused goods dutiable by weight shall be based upon the weight of such goods at the time of withdrawal from warehouse. Held that the proviso is not restricted to the matter immediately preceding it, relating to goods Imported prior to the passage of the act, but was in- tended to be general and includes as well merchandise imported after the passage of the act. In enacting section 33, tariff act of 1897, contain- ing ii proviso substantially like the proviso in the corresponding sec- tion (50) of the tariff act of 1890, Congress intended the former proviso to have the same general scope as the latter, as construed by the Attor- ney-General and applied by the administrative officers of the Govern- ment up to the time of the enactment of the law of 1897. Moisture ab- sorbed by tobacco on an ocean voyage can not be said to be an impurity within the meaning of the decision of the Supreme Court in Seeberger v. Wright & Lawther Company (157 U. S.^ 183), relating to impurities in flaxseed. Moisture absorbed by tobacco on an ocean voyage can not be considered as an independent nontaxable substance, though its amount can be estimated. The statutes contemplate and apply to merchandise which may be changed in weight. United States v. Falk. United States Supreme Court; January 7, 1907; No. 259 (suit 3577). Appeal by importers from Board of General Appraisers. Abstract 1616 (T. D. 25337). Remanded to circuit court. (T. D. 27832; January 16, 1907.) Under section 33, tariff act of 1897, warehoused merchandise dutiable by weight should be assessed according to its weight at the time of entry and not at time of withdrawal from warehouse. Section 20, customs administrative act of 1890, as amended by the act of December 15, 1902 (T. D. 24109), wherein it is provided as to merchandise withdrawn from bonded warehouse thai " the same rate of duty shall be imposed thereon as may be imposed by law upon like articles imported at the time of withdrawal," refers to rate of duty rather than to the weight of the merchandise. Section 33, tariff act of 1897, relating to " merchandise previously imported for which no entry has been made," or " previously entered without pay- ment of duty," contains a proviso that the duties on warehoused goods dutiable by weight shall be based upon the weight of such goods at the time of entry. Beld that the proviso is not restricted to the matter immediately preceding it, relating to goods imported prior to the passage of the act, but was Intended to be general, and includes as well merchan- dise imported after the passage of the act. (T. D. 27933 — G. A. 6545; February 14, 1907.) Duties of appraising officers. (See Appraisement.) Duty. Action to recover — Where an action is brought by the United States for duties due on Imported merchandise, the importer's remedy is not to pay the duties and then 216 DIGEST OP CUSTOMS DECISIONS^ 1904-190'7. Duty — Continued. Action to recover — Continued. proceed to recover them through proceedings before the Board of General Appraisers, as prescribed in section 14, customs administrative act of June 10, 1890. He may defend the action on the ground that the duties ■• were not legally assessed. United States v. Tiffany. United States cir- cuit court, southtjrn district of New York; January 4, 1905. At Law. Motion to exclude evidence. Verdict for importers. (T. D. 26313; April 21, 1905.) Note. — The United States has taken this case to the circuit court of appeals, second circuit, on a writ of error. Under section 14, customs administrative act of 1890, providing that de- cisions of collectors of customs shall be " final and conclusive " in the absence of protest, and providing for a review thereof by the Board of General Appraisers, Held that the legality of a reliquidation of duty m^y not be contested otherwise than in the manner prescribed in said section. Within one year after entry the duty on an importation of merchandise was reliquidated by the collector at a higher rate than was assessed at the first liquidation, and an action was brought against the importer to recover the balance which thereby became due. The importer made no protest under section 14, customs administrative act of 1890, but defended the action on the ground that the importation had been correctly assessed on the first liquidation. Held that this defense was not available to the importer, and that the assessment of duty was final except when reviewed by the Board of General Aijpraisers under the provisions of said section. (T. D. 27260; April 4, 1906.) The customs administrative act of 1890 created the Board of General Ap- praisers as a special tribunal having exclusive jurisdiction over contro- versies as to classification of imported merchandise; and, under section 14 thereof, making decision of collectors " final and conclusive " unless reviewed liy the Board, the correctness of a collector's decision can not properly be challenged by the importer in an action in the circuit court for uupaid duties. His remedy is to secure a review of the collector's action by the Board of General Appraisers by paying the duties under, protest as prescribed in said section. In order to secure a review of the decision of a collector of customs by the Board of General Appraisers under section 14, customs admiuistrative act of 1890, an importer must, in addition to filing a protest, pay the amount of duties ascertained by the collector to be due, if the merchandise is entered for consumption. United States v. Tiffany. United States circuit court of appeals, second circuit ; December 5, 1906 ; No. 22. Appeal by United States from de- cision of circuit court (137 Fed. Rep.; T. D. 26313). Judgment reversed. (T. D. 27754; December 12, 1906.) Where an importer has been sued in the circuit court for unpaid duties, the court has ample power to suspend the trial until the importer, by the payment of the duties assessed, may put himself in position to try the question of classification before the Board of General Appraisers. Tif- fany V. United States. United States circuit court of appeals, second circuit; February 4, 1907; No. 22. In error to the circuit court of the United States for the southern district of New York. ( See 137 Fed Rep., 971; T. D; 26313.) Reversed. (T. D. 27754.) Decision in fa. vor of Gov- ernment. (T. D. 28057; April 3, 1907.) Where an importer has been sued in the circuit court for unpaid duties, it is proper to stay the trial in order to allow the importer to pay the duties DIGEST OF CUS'TOMS DECISIONS, 1904-1907. 217 Ejuty — Continued. Action to recover — Continued. to the collector and have the question of the legality of their assessment tried before the Board of General Appraisers as provided in section 14, customs administrative act of 1890. Where protest against the assess- ment of duty has been duly made, mere delay in paying the duties does not deprive the Board of General Appraisers of the power to pass upon the protest. United States v. Tiffany. United States circuit court, south- ern district of New York; April 13, 1907. At Law. Action to recover duties. Decision adverse to Government. (T. D. 28107; April 24, 1907.) Actual importation — The general rule is that revenue can be collected only upon the quantity or weight of the taxable subject-matter actually imported and received by the importer, so as to come into the consumption of the country. (T. D. 27036; January 19, 1906.) Additional — Average price — Frozen fish. (See Average price.) Clerical error. (See Clerical error.) Conditional invoice — Sugar. (See Sugar.) Coverings : Boxes containing lemons, which are treated as a distinct com- modity in the tarifl" act, being dutiable under a separate provision from the lemons; are " articles of merchandise " within the meaning of sec- tion 7, customs administrative act of 1890, providing an additional duty on " any article of imported merchandise " which shall have been under- valued. Phelps i\ United States. United States circuit court, southern district of New York; April 21, 1892; suit 606. Appeal by importer from decision of Board of General Appraisers, G. A. 559 (T. D. 11200). Board affirmed. Note. — No further proceedings were taken In this case. (T. D. 26822; October 26, 1905.) Dutiable charges — Failure to carry to entry : Where an importer inten- tionally fails to carry to the entry dutiable charges which appear in the invoice and the appraiser adds such charges, additional duty accrues under section 32, act of 1897. Clerical error being absent, additional duty can not be remitted. (T. D. 27251; April 3, 1906.) Goods in excess: Where imported merchandise is so undervalued as to incur the additional duty provided for by section 32, act of 1897, that additional duty should not be assessed upon merchandise of an identical character found in the importation in excess of that stated in the invoice, for the reason that this excess merchandise is before the collector with neither entered nor appraised value. (T. D. 25645—6. A. 5804; Sep- tember 26, 1904.) Additional or penal duty is not incurred simply by an excess of quantity ascertained on importations over the quantity expressed in the invoice. (T. D. 27216— G. A. 6315; March 15, 1906.) Where an advance is made in the appraisement of the merchandise the ad- ditional duties prescribed by section 32, act of 1897, amending section 7 of the customs administrative act of 1890, are to be taken as legal inci- dents to the decision of the appraisers, and are arrived at by the collector simply by arithmetical computation. (T. D. 27216 — G. A. 6315; March 15, 1906.) In Forfeiture cases: The additional duty of 1 per cent of the total ap- praised value of imported merchandise for each 1 per cent that such 218 DIGEST OP CUSTOMS DECISIONS, 1904-1907. Duty — Continued. Additional — Continued. appraised value exceeds the value declared in the entry is not in the nature of a penalty, hence may be collected from the Importer the same as the regular duty where the merchandise has been forfeited for under- valuation. T. D. 23606; Tnited States t>. 1,621 Pounds Pur Clippings (106 Fed. Rep., 161), and United States v. Gray and United States r. Baldwin (107 Fed. Rep., 104). (T. D. 26612— G. A. 6115; July 22, 1905.) Mail importations under parcels-post convention with Jlexico: Where an importation of merchandise is made through the parcels post under the parcels-post convention between the United States and Mexico, ratified April 2S, ISSS (25 U. S. Stat. L., p. 1428), which provides for the admis- sion to the mails of certain articles of merchandise and mail matter, no additional duty can be assessed by the collector for undervaluation under the provisions of section 7 of the customs administrative act of 1890, as amended by section 32. act of 1S97, there being no provision made for the formal entry of such merchandise. (T. D. 26664— G. A. 6132; August 18, 1905.) Additional duties provided for in section 32, act of 1897, amending section 7, customs administrative act, are not to be assessed on parcels-post packages in the absence of formal entry with right to appeal to reap- praisenient. Formal entry may be required in cases involving frequent understatements of values in declarations accompanying pacliages ad- dressed to the same person, etc. (T.D. 26718; September 18, 1905.) Merchandise entered on ijro forma Invoices: Where imported merchandise is entered upon a pro forma Invoice and has been advanced in value on appraisement, additional duties will be assessed under section 7 of the customs administrative act of 1890, as amended by section 32, act of 1897, in the same manner and to the same extent as if the merchandise had been entered \>y a duly certified invoice. (T. D. 26691— G. A. 6146; August 30, 1905.) Conditional offer — Entry : The offer of an importer to enter his merchandise at whatever might be the Invoice value thereof, if permitted to open the package and examine the invoice, is tantamount to an entry at that value. Where the authorized customs ofiiclals refuse to permit an importer to open a package In order to see the invoice, that he might enter the mer- chandise at Its correct value, he not having any invoice of it and not knowing its exact value, but requires him to make an entry before the package is opened, and that entry is below the invoice value, as found upon opening the package and examining the invoice, additional duty should not be assessed under the provisions of section 7, customs adminis- trative act of 1890, as amended by section 32, tariff act of 1897 (T. D. 28495— G. A. 6676; November 8, 1907.) Goods in excess : The quantity of an importation which had been under- valued proved to be somewhat greater than the amount specified in the Invoice. Held that, in assessing the additional duty for undervaluation, as provided in section 7, customs administrative act of 1890, it should not be limited to the quantity specified in the invoice, but should also be applied to the excess. (T. D. 27986; March 6, 1907.) Olive oil : Olive oil, fit only for manufacturing or mechanical purposes, ad- vanced on appraisement from below to above 60 cents per gallon not sub- ject to additional duty under section 32, act of 1897. (T. D. 26676; August 25. 1905.) DIGEST OP CUSTOMS DECISIONS, 1904-190'7. 219 Duty — Continued. Additional — Continued. Percentage of, liow estimated : The percentage of additional duties imposed on imported goods for undervaluation under section 7, customs adminis- trative act of June 10, 1890, is to be computed on the basis of the entered value of the merchandise, which should include the cost of the coverings and the packing, as provided in section 19 of said act. The percentage so ascertained becomes the rate of additional duty to be assessed upon the total appraised value of the merchandise. (T. D. 26243 — G. A. 6004; April 3, 1905.) Transportation charges; Transportation charges from the place of produc- tion to the principal market, when added by appraising officers to the entered value of merchandise, can not be excluded in determining whether additional duty for undervaluation accrues, under section 7, customs ad- ministrative act of June 10, 1890, upon the theory that, although properly dutiable charges, they form no part of the " appraised value " of the goods per se. (T. D. 26749— G. A. 6162; September 27, 1905.) Undervaluation — Fraudulent intent: An action to recover the additional duties accruing upon an undervaluation under section 32, act of 1897, may be maintained against the consignee without proof of any fraudulent intent by the owner, the consignee, or the agent in making the entry. Good faith and innocence constitute no defense in such an action. United States V. Bishop (125 Fed. Eep., 181). (See Undervaluation.) (T. D. 25093; March 3, 1904.) Assessment of, on less than invoice value — Pro forma invoice. (See Dutiable value.) Canadian — Merchandise imported into Canada from another country was shipped to the United States on an invoice certified before a Canadian consul, which contained an item of the amount of the Canadian duty ; Held that such item was properly included in the entered value. Where an importer re- ceives a consular invoice showing his goods to be exported from the coun- try of immediate exportation, and he believes that they should be invoiced as coming from the country of origin, he may abandon the consular invoice and enter on a pro forma invoice under bond for the production of a correct consular invoice. (T. D. 28424 — G. A. 6664 ; September 19, 1907.) Carriers' lien for. (See Liens.) Change of tariff — Immediate transportation goods — Certain merchandise was imported at the port of New Xork and entered for immediate transportation to the port of Philadelphia, and the im- porters tendered a consumption entry to the collector at the latter port, all before the tariff act of 1897 went Into effect ; but the merchandise did not come within the authority of the latter collector, but was still under the control of the former when the act became effective. Held that the tender was properly refused and that, under section 33 of said act, sub- jecting to the duties of that act goods previously entered for transporta- tion, the merchandise became dutiable under that act. (T. D. 27035; January 19, 1906.) 220 DIGEST OP CUSTOMS DECISIONS, 1904-190'7. Duty — Continued. Collection of — The power to collect duties or imposts, wMcli is given Congress by article 1, section 8, United States Constitution, implies that there must be some article imported into the United States on which such duty is imposed. (T. D. 26488; June 9, 1905.) Confusion — Merchandise of two classes — Where part of an importation is liable to a higher and part to a lower rate of duty, but it is impossible to distinguish one class from the other, all should be treated as subject to the higher liability. (T. D. 26219 ; March 29, 1905.) Where an entire importation is assessed with duty under one tariff act, it is insufficient to show that a part may have been dutiable under another act at lower rates of duty, if there is no proof as to the identity of such part. In such case the importation must be treated as a whole. (T. D. 27035; January 19, 1906.) Countervailing — Petroleum and petroleum products — Benzine — Rate of foreign duty govern- ing — Date at which rate of duty is determined: Imiiorted merchandise in possession of the Government awaiting liquidation, and prior to the is- suance of a permit of delivery, is constructively in a bonded warehouse within the meaning of section 20, act of June 10, 1890, as amended by the act of December 15, 1902, and while the right to duty attaches at the date of entry, the rate of duty is that in effect on the day the Government's custody over the merchandise ceases and the importer's begins. Hart- ranft v. Oliver (125 U. S., 525). The countervailing duty provided in paragraph 626, act of 18! I7, is governed by the duty which would be im- posed by the foreign country on the day the Government's custody over imported merchandise ceases and the importer is entitled to the posses- sion of the same, and not at the date of the arrival of the goods at the port of entry. A cargo of benzine, the product of petroleum originating in the Dutch East Indies, arrived at the port of Philadelphia February 1, 1904, and the entry was not liquidated nor a permit of delivery issued until April 6 of the same year. Between these two dates the Dutch East Indies modified its tariff law. Held that the countervailing duty pro- vided in paragraph 626 was that equal to the rate of duty imposed by the Dutch East Indies on the latter date. (T. D. 25860— G. A. 5870; Decem- ber 19, 1904.) Note.— Acquiesced in (T. D. 25934.) The provision in paragraph 626, act of 1897, for a countervailing duty on " crude petroleum, or the products of crude petroleum produced in any country which imposes a duty on petroleum or its products exported from the United States," means that when crude petroleum is imported it shall pay whatever duty is laid upon it in the country where it is produced and that when any product of crude petroleum is imported it shall pay a duty equal to that imposed upon such product in the country where it is produced, but if the country where the product is produced imposes no duty on similar products imported from the United States the counter- vailing duty is not applicable, even though such product was made from petroleum produced in a country imposing a duty on American petroleum, so that, as Russia and Germany each impose a duty on petroleum and its products imported from the United States, and Belgium does not, par- affin manufactured in Germany from Russian petroleum is subject to a • countervailing duty equal to such German rate, and if manufactured in DIGEST OF QUSTOMS DECISIONS, 1904-1907. 221 Duty — Continued. Countervailing — Continued. Belgium is not subject to the countervailing duty. Refined petroleum : The proviso in paragraph 626, act of 1897, relating to " crude petroleum Or the products of crude petroleum," includes refined petroleum as a product of crude petroleum. Goods in chief value of petroleum : The proviso in paragraph 626, act of 1S97, prescribing a countervailing duty on " the products of crude petroleum," does not Include articles not com- posed wholly or in chief value of crude petroleum. Paraffin — Specific enumeration : The proviso in paragraph 626,_ act of 1897, prescribing a countervailing duty on petroleum and its products, is not limited in its application to the commodities enumerated in that paragraph, but ex- tends to every product of petroleum which may be enumerated in the act ; and the enumeration of " paraffin " without qualification in paragraph 633 does not have the effect of removing from the scope of the proviso paraffin produced from petroleum. (Coxe, Circuit Judge, dissents.) United States v. Downing and United States v. Schoellkopf. United States circuit court of appeals; second circuit ; January 10, 1906 ; Nos. 52 and 126 (suits 3457 and 3549). Appeal by United States from decision of circuit court (135 Fed. Rep., 250; T. D. 25899) affirming a decision of the Board of General Appraisers, G. A. 5470 (T. D. 24778), and (139 Fed. Rep., 58; T. D. 26119) reversirig decisions of the Board of General Ap- praisers, G. A. 5658 (T. D. 25237) and Abstract 1201 (T. D. 25261). Lower court reversed. (T. D. 27025; January 19, 1906.) Paraffin liquid and paraffin molle: Paraffin liquid and paraffin moUe held to be composed in chief value of petroleum and subject to the counter- vailing duty provided for in paragraph 626, act of 1897. (T. D. 25237— G. A. 5658; April 26, 1904.) Paraffin : The provision in paragraph 633, act of 1897, for " paraffin " is more specific than that in paragraph 626 for a countervailing duty on " crude petroleum, or the products of crude petroleum," and paraffin produced from petroleum is therefore not subject to the latter provision, but is free of duty under the former. (T. D. 26119; March 8, 1905.) Paraffin — Petroleum : The countervailing duty on petroleum and the prod- > ucts of petroleum, authorized by the proviso of paragraph 626, act of 1897, when applicable, supersedes all other provisions of that act relating to petroleum. But this proviso does not apply to paraffin liquid and paraffin molle when not composed in chief value of petroleum. (T. D. 24967— G. A. 5564; January 29, 1904.) Paraffin manufactured in one country from petroleum produced in another country: Under the proviso to paragraph 626, act of 1897, the duty on paraffin manufactured in Germany from crude petroleum produced in Russia is at the rate of duty imposed by Russia on paraffin imported into that country from the United States. (T. D. 27170; March 2, 1906.) Gross weight: Where a country assesses a specific duty upon the gross weight of petroleum and the products of petroleum exported from the ( United States to that country, the proper application of the provisions of paragraph 626, act of 1897, requires that in assessing the same rate of duty upon like merchandise coming from that country to this, it also be assessed upon the gross weight. (T. D. 26602— G. A. 6105 ; July 19, 1905.) List of countries imposing duty on petroleum and petroleum products of the United States. (T. D. 26360; circular Nc 62; May 13, 1905.) List of countries imposing duty on petroleum and petroleum products. (T. D. 26859; circular No. 113; November 20, 1905.) 222 DIGEST OF CUSTOMS DECISIONS, 1904-1901. Duty — Continued. CountervaiUng — Continued. Products manufactured in one country from crude petroleum produced in another country should be assessed with duty at the rate imposed by the country of origin of the crude petroleum upon similar products Imported into that country from the United States, and not at the rate levied upon crude petroleum Imported into such country from the United States. The assessment of duty on paraffin manufactured in Germany from crude petroleum produced in Russia at the rate of duty imposed by Russia on paraffin imported into that country from the United States held to be correct. The proviso to paragraph 626, act of 1897, construed. G. A. 4853 (T. D. 22T63) and G. A. 5470 (T. D. 24778) commented upon. (T. D. 25457; July 12, 1904.) Rates of duty imposed by Uruguay. (T. D. 26911 ; December 19, 1005.) Under the provision in paragraph 626, act of 1897, for a countervailing duty on " crude i)etroleum or the products of crude petroleum, produced in any country which imposes a duty on petroleum or its products exported from the United States," Held that paraffin manufactured in Germany from crude petroleum produced in Russia is subject to a duty equal to that imposed by the latter country on petroleum or its products imported from the United States. United States v. Downing. United States cir- cuit court, southern district of New York ; November 3, 1904 ; suit 3457. Appeal by United States from decision of Board of General Appraisers, G. A. 5470 (T. D. 24778). Board of General Appraisers affirmed. (T. D. 25.s!)9; December 23, 1904.) Note. — In this case the Government has prosecuted au appeal to the circuit court of appeals, second circuit. Construction of proviso in paragraph 626, act of 1897 : The words " pro- duced in " contained in the proviso in paragraph 626, act of 1897, relate, when the subject-matter is a product of crude petroleum, to that specific commodity, and not to the crude petroleum from which it was made. Held that there should be collected upon the products of crude petroleum imported into the United States a duty equal to that imposed by the country of prodnction of such products upon like products exported thereto from the United States. United States v. Downing and United States r. Schoellkopf (T. D. 27025) followed. (T. D. 27507— G. A. 6405; July 23, 1906.) Appealed (T. D. 27531). Ivouud timber : Frtuu the Province of New Brunswick not subject to. (T. D. 24998; February 8, 1904.) Sugar from Argentine : In pursuance of the provisions of section 5, act of 1897, the following net amount of bounty paid by the Argentine Republic upon sugar exported from that country is hereby declared for the assess- ment of additional duty on sugar, viz, 11.25 centavos per kilogram. (T. D. 20225; circular No. 45; April 1, 1905.) Sugar — Dutiable weight: In construing section 5, act of 1897, providing for " an additional duty equal to the net amount " of bounty ijaid by any foreign country on the exportation of merchandise, " whether * * * imported in the same condition as when exported, * * * qj. * * * changed in condition by remanufacture or otherwise," Held that the purpose of the section is to compel the importer to pay the total or net amount of the bounty he received, and that it is the duty of the collector of customs, in imposing the additional duty, to adopt such basis of assessment as will accomplish that purpose ; and, also, as to sugar, an article which nearly always decreases in weight while being imported, DIGEST OF CUSTOMS DECISIONS, 1904-190'?. 223 Duty — Continued. Countervailing — Continued. tliat tlie additional duty is properly based on the invoice weiglit ratlier than the weight on arrival, subject to the allowance for a difference in weight due to any cause that would justify allowance. Franklin Sugar Refining Company v. United States. United States circuit court, eastern district of Pennsylvania; Philadelphia, April 14, 1905; No. 104 (suit 1524). Appeal by importer from decision of Board of General Ap- praisers, G. A.^5072 (T. D. 23503). Board affirmed. (T. D. 26318; April 21, 1905.) In construing section 5, act of 1897, providing that " upon the importation " of merchandise on which a bounty has been paid by the country of production " there shall be levied an additional duty equal to the net amount of such bounty," Held, as to sugar on which a bounty has been allowed at a certain rate per 100 kilograms, that the additional duty should be assessed at such rate on the basis of the weight of sugar actually imported without regard to the amount exported on which bounty had been allowed. Changed in condition : Section 5, act of 1897, prescribing the assessment of a countervailing duty on imported mer- chandise on which a foreign bounty has been allowed,, "whether the same * * * jias been changed in condition by remanufactui'e or otherwise," means such remanufacture or other change as brings a bounty-aided product into a classification different from that in which it originally belonged, so that the merchandise may be followed into any article into which it may have been incorporated, and the counter- vailing duty levied on the importation thereof. Diminution in weight Is not such a change in condition as is contemplated. Franklin Sugar Refining Company i;. United States. United States circuit court of appeals, third circuit ; January 4, 1906 ; suit 1524. Appeal by importers from decision of circuit court (137 Fed. Rep., 655; T. T>. 26318) affirming a decision of the Board of General Appraisers, G. A. 5072 (T. D. 23503). Lower court reversed. (T. D. 27027; January 19, 1906.) (See T. D. 27701; November 13, 1906.) In construing section 5, tariff act of 1897, providing that " upon the im- portation " of merchandise on which a bounty has been paid by the country of production " there shall be levied an additional duty equal to the net amount of such bounty," li-eld, as to sugar on which a .bounty had been allowed at a certain rate per 100 kilograms, that the additional duty should be assessed at such rate upon the basis of the weight of sugar actually imported, without regard to the amount exported on which bounty had been allowed. Section 5, tariff act of 1897, prescribing the assessment of a countervailing duty on imported merchandise on which a foreign bounty has been allowed, " whether the same * « -s has been changed in condition by remanufacture or otherwise," means such remanufacture or other change as brings a bounty-aided product into a classification different from that in which it originally belonged, so that the merchandise may be followed into any article into which it may have been incorporated, and the countervailing duty levied on the importation thereof. Diminution in weight is not such a changed condition as is contemplated. (T. D. 27864— G. A. 6524; January 25, 1907.) Sugar on which a bounty has been allowed at a certain rate per 100 kilo- grams should be subject to countervailing duty at such rate upon the 224 DIGEST OF CUSTOMS DECISIONS, 1904-1901. Duty — Continued. C ouutervailing — Continued. basis of the weight of sugar actually exported. (T. D. 27900; February 6, 1907.) Wines and rectified alcohol from Chile are subject to a countervailing duty of 5 cents per liter. (T. D. 25344 ; circular No. 55 ; June 2, 1904.) "Wood pulp from Canada : Importations of wood pulp from the Dominion of Canada, manufactured from pulp wood cut from Crown lands in Quebec, are liable to an additional duty of 25 cents per cord under the proviso of paragraph 393, act of 1897. In re Myers, G. A. 5306 (T. D. 24306), followed. Such duty would be assessable, notwithstanding the fact that such wood, cut in Quebec, was transported to the Province of Ontario, and there manufactured into wood pulp, and afterwards exported there- from to the I'nlted States. The phrase " any country or dependency," used in said proviso, would include not only the Dominion of Canada itself, but any province of such Dominion. Stairs r. Peaslee (IS How., 521) ; In re Jackson, G. A. 1007 (T. D. 12145), followed. Where wood pulp exported from Canada is manufactured from pulp wood, a frac- tional part of which is liable to export duty and a part not so liable, an additional duty equal to the amount of the export duty can lawfully be assessed only upon' such portion of the importation as was made from pulp wood liable to export duty. In such cases, the goods being indis- criminately mixed, the onus is cast on the importer to prove by satisfac- tory evidence the relative percentages of dutiable and nondutiable mer- chandise contained in each importation. The measure of proof in these cases must at least conform to the rule laid down by the Supreme Court in United States v. Ranlett (172 U. S., 133; 19 Sup. Ct. Rep., 114). (T. D. 25035— G. A. 5592: February 17, 1904.) Appealed (T. D. 25098; March 12, 1904). The countervailing duty provided by paragraph 393, act of 1897, should be collected ou all wood pulp from the Province of Quebec, Canada, whether cut upon Crown or private grounds. (T. D. 25909; December 31, 1904.) From Province of Quebec : Unbleached chemical wood pulp in rolls, im- ported from the Province of Quebec, Canada, is subject to an additional duty of 25 cents per cord in accordance with the proviso to paragraph 393, act of 1897. In re Myers, G. A. 5306 (T. D. 24306). (T. D. 24940— G. A. 5554; January 23, 1904;) From Province of New Brunswick : Chemical wood pulp, exported from the Province of New Brunswick, Dominion of Canada, is not subject to an additional or countervailing duty under the proviso to paragraph 393, act of 1897. The Province of New Brunswick Imposes no export duty upon pulp wood or round timber exported to any part of the world. (T. D. 24998— G. A. 5583; February 8, 1904.) Export duty — Canadian license fee: The action of the Province of Quebec in imposing a license fee for cutting wood on public lands, which is re- duced when the wood is manufactured into pulp in Canada, is in effect an imposition of an " export duty on pulp wood exported to the United States," within the meaning of paragraph 393, act of 1897, providing a countervailing duty on wood pulp equal to the amount of export duty imposed on pulp wood by the country of exportation. Place of manufac- ture : Pulp produced in Canada from wood cut on public lands in Quebec is subject to the countervailing duty provided in paragraph 393, act of 1897, irrespective of whether it is manufactured into pulp in that prov- DIGEST OP CUSTOMS DECISIONS, 1904-1907. 225 Duty — Continued. C ountervailing — Continued . Ince or not. " Country or dependency " — Province of Quebec : The Brit- ish North America act (30-1 Vict., ch. 3, sees. 91-2) gives the Dominion of Canada exclusive power to impose export and import duties, but dis- tributes among the provinces of Canada certain legislative powers, includ- ing that of taxation by way of license; and under this authority the Province of Quebec imposes what is in point of fact and in effect an export duty. Held that such duty is Imposed by a " country or depend- ency " vi^ithiu the meaning of paragraph 393, act of 1897. Mixed goods — Constructive separation: In regard to pulp imported from Canada, made from wood of which a part is subject to a Canadian export duty. Held that the countervailing duty equal to such export duty, which is imposed under paragraph 393, act of 1897, should be assessed on the basis of the percentage used therein of wood subject to the export duty, when such ■percentage is established by satisfactory evidence. Myers v. United States. United States v. Myers. United States circuit court, northern district of New York; Utica, July 31, 1905; Nos. 23^ (suits 1585 and 1588). Appeals from decision of Board of General Appraisers, G. A. 5592 (T.D. 25035). Board affirmed. (T. D. 26659; August 16, 1905.) United States V. Myers acquiesced in (T. D. 26711). Mechanically ground wood pulp imported from Canada and manufactured from wood taken from private as distinguished from Crown lands, upon which no export duty was assesesd, is not liable to an additional duty of 25 cents per cord under the proviso to section 393, act of 1897. (T. D. 26873— G. A. 6216; November 23, 1905.) Character of evidence required to establish the fact that wood pulp im- ported from the Province of Quebec was produced from pulp wood cut from private lands. (T.D. 26804; October 26, 1905.) Wood pulp, the product of pulp wood cut from Crown lands and private lands in the Province of Quebec, held to be subject to the additional duty provided by paragraph 393, act of 1897, only upon the portion which is made from pulp wood cut from Crown lands. United States v. Myers (T. D. 26659) acquiesced in. (T. D. 26711; September 14, 1905.) Wood pulp — Countervailing duty — Export duty — Canadian license fee : The action of the Province of Quebec in imposing a license fee for cutting wood on public lands, which is reduced when the wood is manufactured into pulp in Canada, is in effect an Imposition of an " export duty on pulp wood exported to the United States," within the meaning of para- graph 393, act of 1897, providing a countervailing duty on wood pulp equal to the amount of export duty imposed on pulp wood by the country of exportation. Place of manufacture : Pulp produced In Canada from wood cut on public lands in Quebec is subject to the countervailing duty provided in paragraph 393, act of 1897, irrespective of whether it is man- ufactured into pulp in that province or not. Myers v. United States. United States circuit court of appeals, second circuit ; May 2, 1906 ; No. 195 (suit 1585). Appeal by importers from decision of circuit court (140 Fed. Kep., 648; T. D. 26659 and T. D. 26738), affirming a decision of the Board of General Appraisers, G. A. 5592 (T. D. 25035). Decison of lower court affirmed. (T.D. 27332; May 9, 1906.) Wood pulp from Quebec : Wood pulp manufactured in Canada from pulp wood cut on private lands in Quebec is not liable to the additional duty of 25 cents per cord under the proviso to paragraph 393, act of 1897. Such 46341—08 15 226 DIGEST OF CUSTOMS DECISIONS, 1904-1907. Duty — Coutiuued. Countervailing — Continued. wood pulp made fi'om wood cut on Crown lands in Quebec Held liable to the additional duty of 20 cents per cord under said paragraph. (T. D. 27(529— G. A. U445 : September 20, 1900. ) No export duty is levied by the laws and regulations of the Province of Quebec, Canada, on wood pulp exported to the United States when manu- factured from pulp wood cut on private lauds as distinguished from Crown lands, aud no additional duty can therefore be levied on such merchandise when imported from Canada into this country. (T. D. 27181 — G. A. 6308; March 3, 1906.) Wood pulp of mixed character : Where the wood pulp is of a mixed char- acter, such export duty cau lawfully be ^assessed only on the fractional portion of the importation that was made from pulp wood liable to such export duty. (T. D. 27629— G. A. (j445; September 26, 1906.) Cumulative — Gloves. (See Gloves.) Unusual coverings: Section 19, act of June 10, 1890, does not provide for cumulative duties on unusual coverings. (See Coverings, unusual.) (T. I). 26008— G. A. 6111; July 20, 19(r>.) Treble duties : Under the protective system involved in the tariff act of 1S97. containing many instances of cumulative duties, no particular in- ference can be dra\\m in support of an objection to the imposition of double or treble duties. (T. D. 28109; April 24, 1907.) Custom-house tirokers' liability for — Under the provision in sectfbn 1, customs administrative act of June 10, 1890. that "all merchandise imported into the United States shall for the purposes of this act be deemed and held to be the property of the person to whom the merchandise may be consigned," Held that a custom- house broker who malvcs entry for imijorted merchandise, declaring under oath that he is the consignee, may not as against the Government deny that he is the consignee for the purpose of avoiding the payment of the duty to which the merchandise is subject. United States i: Vandiver (133 Fed Rep., 252). United States district court, eastern district of , Pennsylvania ; Philadelphia, November 14, 1904 ; No. 1. Judgment en- tered for United States. (T.D. 26036; J'ebruary 8, 1905.) Note.— The defendant announced that no further proceedings would be taken. Date at which rate of duty is determined — Imported merchandise in possession of the Government awaiting liquida- tion, and prior to the issuance of a permit of delivery, is constructively in a bonded warehouse within the meaning of section 20, act of June 10, 1890, as amended by the act of December 15, 1902, and, while the right to duty attaches at the date of entry, the rate of duty is that In effect on the day the Government's custody over the merchandise ceases and the importer's begins. Hartranft r. Oliver (125 U. S., 555). (See Duty, countervailing, benzine.) (T. D. 25860— G. A. 5870; December 19, 1904.) Entered value on pro forma invoice not final — Entered value on pro forma invoice, not final under section 32, act of 1897, if certified consular invoice showing lower valuation is before appraiser at time of appraisement, and valuation therein is approved by that oflicer in making his oflicial return. United States i . Commercial Cable Com- pany (T. D. 26494) acquiesced in. (T. D. 26531; June 24, 1905.) DIGEST OF CUSTOMS DECISIONS^ 1904-190'?. 227 Duty — Continued. Excess, refund of — Permanent indefinite appropriations available for the refundment of ex- cess duties collected without any limitation as to the time when such refunds became due. (T. D. 27214; March 17, 1906.) Failure of importers to pay balance — Relative to reporting to United States attorneys failure of importers to pay balance of duties found due. (T. D. 28064 ; April 5, 1907.) Fractional parts of the dollar — The practice at the several ports for customs officers to ignore, as a matter of mutual consent, fractional parts of a dollar less than 50 cents in the invoice or entered value of goods, and to count 50 cents and upward as a dollar in assessing duties on importations of merchandise, is a reason- able and desirable one, and would seem, in the long run, to operate as favorably to the importers as to the Government. Such practice is justified under the legal maxim de minimis non curat lex — the law does not notice or care for trifling matters. (T. D. 27716— G. A. 6479; No- vember 16, 1906.) Isle of Pines, merchandise from — Duties should be assessed on merchandise from the Isle of Pines at same rates as on similar merchandise from Cuba. (T. D. 27523 ; July 26, 1906.) Lead ore — Under paragraph 181,' act of 1897, duty can be collected only upon the exact amount of lead contained in ore imported in the United States. (T. D. 27326— G. A. 6358; May 2, 1906.) Legality of protest claiming higher rate of. (See Protest.) Liability of consignee for duty on unauthorized shipment. (See Consignee, liability of.) Iderchandlse withdrawn from bonded warehouses — Rate of duty applicable. (See Bonded warehouses.) Mixture of wool to evade duty. (See Wool.) Obligation to pay duty — Forfeiture — The obligation to pay duty is incurred by the act of importing merchandise, and is not relieved by the violation of some provision of law that im- poses the penalty of forfeiture. (T. D. 26612— G. A. 6115; July 22, 1905.) Pro forma invoice — Consular invoice — If the value of merchandise entered upon a pro forma invoice is approved by the appraiser it is equivalent to a finding by that ofllcer that such is the wholesale market value of the merchandise, and it is the duty of the collector to assess duty upon imported merchandise upon the value thereof as returned by the appraiser unless reappraisement has been duly asked for. (T. D. 27488— G. A. 6398; July 12, 1906.) Refund of — Goods destroyed in customs custody. (See Damage allowance.) Seized goods — Where goods are seized for fraudulent or false entry under section 9, act of June 10, 1890, and released upon the payment of a fine equal to the amount of the duty, the importers are not thereby relieved from the 228 DIGEST OF CUSTOMS DECISIONS, 1904-190'?. Duty — Continued. Seized goods — Continued. payment of the duty. The fine is a penalty incurred by reason of a vio- lation of a law. The duty accrues under the law by tie act of importa- tion. They are separate and distinct and bear no relation to each other. Dana"s case, G. A. 5147 (T. T>. 23749) ; United States v. One Case Paint- ings (99 Fed. Rep., 426) ; United States c. Sixteen Hundred and Twenty- One Pounds Fur Clippings (106 Fed. Rep., 161) ; Gray v. United States (113 Fed. Rep., 213), and Baldwin r. United States (113 Fed. Rep., 217). (T. D. 25970— G. A. 5896; January 17, 1905.) (See Dutiable value- Seized goods.) Shortage — Duty can only be collected on articles which actually arrive in this country. (T. D. 25965— G. A. 5S91; January 12, 1905.) (See Shortage.) Tapestry, dyed. (See Tapestry.) Tonnage — Jurisdiction of Board of General Appraisers. (See Board of Gen- eral Appraisers — Jurisdiction. ) Unsigned stock certificate. (See Unsigned stock certificate.) Dyers' sticks — Bamboo — Dyers' sticks made of bamboo, the ends rounded and the joints smoothed, are free of duty under the provisions of paragraph 700, act of 1897, wherein "bamboo" is enumerated. Bi-auss v. United States (120 Fed. Rep., 1017). G. A. 5315 (T. D. 24332), and G. A. 5332 (T. D. 24394) cited; G. A. 578 (T. D. 11219) distinguished. (T. D. 26350— G. A. 6031; May 3, 1905.) Appeal directed from Abstracts 11126, 11127, and 1112S (T. D. 27331), in- volving the classitication of dyers' sticks, consisting of sticks of bamboo and of wood other than bamboo. (T. D. 27339; Jlay 12, 1906.) Bamboo dyers' sticks, of which the ends are rounded and the rough joints smoothed, are subject to classification under paragraph 700, tariff act of 1897, as '■ bamboo," rather than under paragraph 198 as " wood, unmanufactured." Hard-wood sticks about 1 inch in diameter, prepared for the use of dyers by being trimmed, peeled, and having the rough places removed, held not to be manufactured within the meaning of the provision for manufactures of wood in paragraph 208. tarlfC act of 1897, but to be dutiable as " wood, unmanufactured," under paragraph 198. United States r. Knipscher & ilaas Silk Dyeing Company. United States circuit court, southern district of New York; January 18, 1907; suits 4249 and 4250. Appealed by United States from decision of Board of United States General appraisers. Abstracts 11126-11127 (T. D. 27331). Board sustained. (T. D. 27855; January 23, 1907.) Acquiesced in. (T. D. 27928; February 16, 1907.) The Department's acquiescence (T: D. 27928) in the decision of the United States circuit court, southern district of New York (T. D. 27855), in- volving the classification of dyers' sticks, covers both bamboo sticks and sticks of wood other than bamboo. (T. D. 27956; March 2, 1907.) Sticks cut into lengths of about 4 feet with ends rounded and joints smoothed, known as " dyers' sticks," when made of bamboo are entitled to entry free of duty under the provisions of paragraph 700 ; when made of wood other than bamboo are dutiable at the rate of 20 per cent ad~ valorem under the provisions of paragraph 198, tariff act of 1897. — Abstracts 11126 and 11127 (T. D. 27331) and United States v. Knipscher & Maas Silk Dyeing Company (T. D. 27S55) followed. (T. D. 28047— G. A. 6570; April 1, 1907.) DIGEST OF CUSTOMS DECISIONS, 1904-1907. 229 E. Eagle quills. (See Feathers.) Earth, green. (See Green earth.) Earth, sienna. (See Sienna earth, washed. Earthenware. Brown earthenware articles — Articles of common brown earthenware In the form of human heads, hol- low and intended to be filled with water, which, by absorption, causes the germination of grass seed placed in corrugations on the upper part of the head, thereby forming a crop of fine grass in simulation of the hair, the material of which the heads are formed being similar to that employed in the fabrication of some varieties of flowerpots, are dutiable at 25 per cent ad valorem under paragraph 94, act of 1897, and not at 55 per cent ad valorem under paragraph 96 of that act. (T. D. 26915 — G. A. 6229; December 14, 1905.) Carmelite ware — Is dutiable as earthenware under paragraph 96. (See Carmelite ware.) Chamotte plates — Dutiable under paragraph 96, as plain earthenware. (See Chamotte plates.) Decorated — Savings banks — Articles of decorated earthenware molded in the form of pigs and fruit, designed for use as savings banks, being fitted with a slot through which coins may be inserted, are not artificial fruits within the mean- ing of paragraph 425, • act of 1897. They are dutiable at the rate of 60 per cent ad valorem under paragraph 96 of the present act. (T. D. 26235— G. A. 5996; March 31, 1905.) Figures — Common brown earthenware figures, in the form of animals, corrugated or embossed in the process of molding, and partially or wholly salt glazed, are dutiable at the rate of 25 per cent ad valorem under paragraph 94, act of 1897, and not at 60 per cent under paragraph 95. (T. D. 25762 — G. A. 5843; November 9, 1904.) Kochi ware. (See Kochi ware.) Molded embellishments — Articles of earthenware, embellished with designs in the process of mold- ing, coated with a single-color glaze and not ornamented or decorated by superadded process, are dutiable at 55 per cent ad valorem under para- graph 96, act of 1897, and are not dutiable at 60 per cent ad valorem under the provision in said paragraph for earthenware decorated or ornamented. (T. D. 26443— G. A. 6061; May 31, 1905.) Single glaze — Held that the addition of a single color to the glaze applied to articles of earthenware does not 'bring them within the term " earthenware, orna- mented or decorated." Koscherak v. United States (98 Fed. Rep., 596), Bader v. United States (116 Fed. Rep., 541), and G. At 5336 (T. D. 24424) followed. See G. A. 5162 (T. D. 23794), G. A. 5367 (T. D. 24547), and G. A. 5961 (T. D. 26116). (T. D. 26443— G. A. 6061; May 31, 1905.) 230 DIGEST OF CUSTOMS DECISIONS, 1904-1907. Earthenware — Continuecl. Thermoscopes — Of brown eartlieuware, dutiable under paragraph 94 as earthenware. (See Thermoscopes.) Eau de marasque. (See Marasque water.) Edible wafers, leavened. (See Risouits and wafers.) Effects. Household — Automobiles: An automobile may be regarded as a household effect, but must be used abroad for a period of not less than one year. (See Auto- mobiles.) (T. D. 25768— G. A. 5849; Xovember 14, 1904.) Declarations for free entry of household effects. (T. D. 25030; February 23, 1904.) Use abroad ; Paragraph 504, tariff act of 1897, relating to household effects ■' used abroad * * * not less than one year," does not require that such use shall be continuous. If it has been for several periods aggre- gating a year the conditions of the law are satisfied. Immi grants' — Palpable mistake in paragraph ti45, act of 1897 : The use of the word ■' emigrating " in paragraph G45, act of 1897, is a palpable mistake, the word ■■ immigrating " being the word intended. That part of the para- graph in question should therefore be construed as if it read, " profes- sional books, implements, instruments, and tools of trade, occupation, or employment, in the actual possession at the time, of persons immi- grating to the United States." (T. D. 26337— G. A. 6029; June 9, 1!105.) Tools of trade: Tools of trade to be entitled to free entry under paragraph C45 must arrive in this country on the same vessel as the person owning them and claiming the privilege. Rosenfeld r. United States (06 Fed. Rep., ;j(i3), Sandow <. United States (S4 Fed. Rep., 140), and Feddern's case, G. A. 4783 (T. D. 22558). (T. D. 26337— G. A. 6029; June 9, 1905.) Trained performing bears : An animal trainer who imports performing bears for exhibitiou in this country, but who comes for only a temporary residence, is not an " emigrant," and can not obtain the benefits of para- graph (145, act of 1807, placing on the free list " instruments of occupa- tion " of persons "emigrating"" to the United States. (T. D. 25215 — G. A. 5649; April 16, 1904.) Personal — .\rticles purchased abroad : The proviso to paragraph 697, act of 1897, authorizes free entry of personal effects taken abroad by residents of the United States, if not advanced in value, and in addition thereto articles purchased or otherwise obtained abroad of a total value not exceeding $100. Such articles may be for the use of the person bringing them or for others, hut not for sale. (T. D. 24934; January 7, 1904.) Pending a decision by the higher court in the case of United States v. Harts, exemption will be allowed as to articles purchased abroad by returning residents of the United States under the proviso of paragraph 697, act of 1897, as though the decision had not been rendered. (T. D. » 25659; -October 1, 1904.) Under that clause of paragraph 697, act of 1897, which exempts from duty articles of a certain character purchased abroad by residents of the T^nited States not exceeding $100 in value a single article exceeding in DIGEST or CUSTOMS DECISIONS, 1904-1907. 231 Effects — Continued. Personal — Continued. value $100 can not be brought in under such exemption by two persons traveling together. (T. D. 26889— G. A. 6222; November 29, 1905.) Baggage — Articles on the person : Articles on the person, and covered from view by tlie dress of a passenger arriving from abroad, do not, when so disposed, ce;\se to be baggage within the meaning of the customs laws relating to baggage of persons arriving in the United States. (T. D. 26419; May 27, 1905.) Baggage — Dutiable articles In — Forfeiture — Appraisement — Penal duty. (See Forfeiture.) Baggage — Exemption of $100: Where a person incurs the penalties of section 2S02, Revised Statutes, through failure to mention to the col- lector dutiable articles contained In his baggage, as required by said section, he is not entitled to exemption on $100 worth of the articles as provided in paragraph 697, act of 1897. (T. D. 26827; October 26, 1905.) Baggage — Failure to declare : A failure on the part of a passenger, a re- turning resident of the United States, to comply with the regulations of the Secretary of Treasury, requiring a detailed list of articles purchased abroad, the prices of the same, etc., is fatal to a claim for the exemption of $100 provided for by paragraph 697, act of 1897. Dodge v. I'nited States (131 Fed. Rep., 849; T. D. 25609), United States v. Harts (131 Fed. Rep., 886; T. D. 25608), and In re Bilodeau, G. A. 5764 (T. D. 25521), followed. (T. D. 26110— G. A. 5955; March 2, 1905.) Baggage — Illegal entry of: The penal provisions of section 2802, Revised Statutes, relating to the illegal entry of baggage, are not applicable to articles of baggage coming from the Philippines. (T. D. 26827; October 26, 1905.) Baggage — Intentional omission to declare dutiable articles in : An inten- tional omission on the part oi a passenger to declare dutiable articles in personal baggage entitles the Government to recover the penalty of treble the value of the undeclared merchandise, as provided in section 2802 of the Revised Statutes. Whether the court i^i a proceeding to enforce the pen- alty provided in section 2802 may set aside values returned by apiiraising officers, qucerif Articles not exceeding $100 in value purchased abroad by residents of the United States can be admitted free of duty only when duly declared and after appi"aisement by the proper oflScers. (T. D. 25458; July 13, 1904.) Baggage — Presents in : Articles found in the baggage of an arriving pas- senger, designed as presents to persons not accompanying the passenger, are not free of duty under paragraph 697, act of 1897. (T. D. 25131— G. A. 5618; March 17, 1904.) Baggage — Seamen's : T. D. 26563 and T. D. 26660 regard cargo, stores, and baggage taken in charge by customs officers as goods sub.1ect to customs laws. (T. D. 26673; August 24, 1905.) Baggage — Articles carried in the clothing of a passenger arriving in the United States are " baggage " within the meaning of section 2802, Revised Statutes, relating to the entry of baggage; and if they are dutiable the passenger is bound to declare them in all respects the same as if they were contained in his trunk. (T. D. 27851; January 23, 1907.) Baggage — Validity of regulations respecting articles purchased : The regu- lation of the Secretary of the Treasury in regard to baggage of returning American residents, requiring them to declare on a detailed list all arti- 232 DIGEST OP CUSTOMS DECISIONS, 1904-1907. Effects — Continuecl. Fersonal — Contiuued. cles purchased by them abroad, is a valid exercise of the power conferred on the Secretary by paragraph 697, act of 1897. A failure to comply with this regulation debars the passenger from the privilege of the $100 exemp- tion allowed by said paragraph. United States v. Harts, suit 1635 (T. D. 25458). (T. D. 25521— G. A. 5764; August 2, 1904.) Declarations: Use of declarations for the free entry of personal effects, household effects, professional books, implements, etc. (T. D. 25030; February 23, 1904.) Sealskin coat taken out of United States by American traveler — Effect of alterations : A sealskin coat taken abroad by an American traveler and so altered while abroad as to make it practically a new garment can not be returned by said traveler to the United States free of duty as wearing apparel taken out of the United States under the provisions of paragraph 697, act of 1897. (T. D. 27421— G. A. 6381; June 13, 1006.) No regulation made by the Secretary of the Treasury can add to or take from the provisions of a paragraph of the tariff law nor prescribe the evidence by which the facts required by it to exist shall be proven unless authority to make such regulation is expressly given in the paragraph Itself. A regulation made by the Secretary of the Treasury which provides that " persons who have been abroad two years or more, and who have had during that time a fixed place of abode for one year or more, will be con- sidered as nonresidents within the meaning of this law" (par. 697) is not binding upon this Board or the courts, as this is a question that must be left open to be determined from the evidence in each particular case. Held that an American citizen residing in the city of Washington, who had been for four years employed in the service of the United States Gov- ernment at JIanila and temporarily residing there during that period, was entitled upon returning to the United States, under the provisions of paragraph 697, tariff act of 1897, to free admission of $100 in value of certain goods purchased abroad. (T. D. 27868— G. A. 6523; January 21, 1907.) Professional lecturer in bond — Liquidation of entry — An entry made by a professional lecturer of works of art imported for tem- porary use, in bond, without payment of duty' under paragraph 701, act of 1897, may be liquidated by the collector at any time after entry and before the expiration of the time named in the bond. A protest objecting to the classification made by the collector under such liquidation, which is filed within ten days thereafter and before the expiration of the bond, is valid, and the questions raised may be considered and decided by the Board of General Appraisers before the expiration of such period, irre- spective of whether any duties have been or may be collected. (T. D. 27302—6. A. 6346; April 17, 1906.) Egg products. Importation of egg products. (T. D. 27906; circularNo.il; February 11, 1907.) Egg timers. Egg timers, or articles employed in connection with the boiling of eggs to indicate approximately a period of three minutes, composed of wood and glass, wood chief value, are dutiable at the rate of 35 per cent ad valorem under paragraph 208, (T. D. 25293— G. A. 5679 ; May It, 1904.) DIGEST OF CUSTOMS DECISIONS, 1904-190'?. 233 Eggs, broken. (See Broken eggs.) Eggs, ducks'. Eggs of domesticated ducks held to be dutiable as " eggs, not specially pro- vided for," under paragraph 244, act of 1897, and not free as "eggs of birds," under paragraph 549. (T. D. 26151—6. A. 5966; March 10, 1905.) The eggs of domesticated ducks are dutiable as " eggs, not specially pro- vided for," under paragraph 244, act of 1897, and not free of duty under paragraph 549, as " eggs of birds." Sun Kwong On v. United States. United States circuit court, southern district of Nevr York ; May 19, 1905 ; suit 3957. Appeal by importer from decision of Board of General Ap- praisers, G. A. 5966 (T. D. 26151). Board affirmed. (T. D. 26401; May 18, 1905.) The eggs of domesticated ducks are dutiable as " eggs, not specially pro- vided for," under paragraph 244, act of 1897, and not free of duty under paragraph 549, as " eggs of birds." Sun Kwong On v. United States. United States circuit court of appeals, second circuit; March 6, 1906; No. 148 ; suit 3957. Appeal by importer from decision of circuit court, southern district of New York (T. D. 26401). Lower court afflrmed. (T. D. 27224; March 21, 1906.) Note. — The importer has acquiesced in this decision. Elastic braid, cotton. (See Braid.) Electric light globe stands. (See Stands for electric light globes.) Electrite. " Electrite," an earthy substance containing about 80 per cent of alumina, the only degree of manufacture to which it has been subjected being the application of heat in an electric furnace and several processes of grind- ing to fit it for its intended use — a substitute for ground emery — Held to be dutiable at $2 per ton under paragraph 93, act of 1897, as earth,- wrought or manufactured, and not at 20 per cent ad valorem as a non- enumerated manufactured article under section 6 of that act. (T. D. 26556— G. A. 6090; June 30, 1905.) Electrotype plates and shells — Fraudulent entry of. (T. D. 27463; circular No. 64; Julys, 1906.) Elk horns. (See Horns.) Embossed box tops, colored by spraying. (See Box tops.) Embroidered cotton hose. (See Stockings, hose and half hose.) Embroidered cotton labels. (See Cotton labels.) Embi'oidered dress goods. (See Dress goods.) Embroidered dress patterns. (See Dress patterns.) Embroidered fans. (See Fans, embroidered.) Embroidered hosiery. (See Stockings, hose, etc.) ^ Embroidered leather gloves. (See Gloves.) Embroidered parasols. (See Parasols.) Embroidered screens. (See Screens.) 234 DIGEST OF CUSTOMS DECISIONS, 1904-190'7. Embroideries, invoiced or entered as kilo goods. Collectors and other officers of the customs are hereby directed to deliver no shipments of embroideries InToiced or entered as kilo goods when they are packed in a manner to resemble perfect goods, on cards and In car- tons, without first notifying the Department and giving full Information. No goods Invoiced or entered as kilo goods in which perfect goods are found mixed will be admitted at kilo rates, but action will be taken under section 2911, Revised Statutes. (T. D. 25123; circular No. 23; March 16, 1904.) Embroidery. Defined — Embroidery is an ornamental design produced by needlework upon the sur- face of a fabric. Certain goods held embroidered and others not em- broidered. (T. D. 26853— G. A. 0205; November 9, 1905.) Button material. (See Button material.) Cotton — Cotton thread put up in small skeins about 8 inches in length and labeled " embroidery iloss " held properly dutiable as " embroidery cotton " under the provisions of paragraph 303, act of 1807. (T. D. 26070— G. A. 5936; February 17. 1905.) So-called 60 5-ply cotton thread, useil chiefly for embroidering by machine and wound in the " universal " manner of winding to adapt it for con- venient machine use. Held dutiable under the provision in paragraph 303, act of 1807. for " embroidery cottons." In regard to cotton thread used for machine embroidery, certain witnesses who had dealt in embroidery cotton, but had no familiarity with thread used in machine embroidery, testified that the article was not commercially known as embroidery cot- ton. Hchl that their testimony should be disregarded. Loeb r. Xhiited States. United States circuit court, southern district of New York; De- cember 22, 1905 ; suit 3341. Appeal by importer from decision of Board of General Appraisers, dated September 25, 1902. Board affirmed. (T. D. 26942; December 20, 1905.) Cotton thread or yarn of the size or twist known as No. 60 5-ply, put up on paper bobbins and universally wound, which is chiefly used in embroider- ing by machine but is not commercially known as embroidery cotton, is not dutiable as " embroidery cottons " under paragraph 303, act of 1897, but under the provision in paragraph 302 for cotton thread or yarn. The tariff enumeration of " embroidery cottons " being at the time of the pas- sage of the act a well-known commercial term, and there being in the paragraph In which it is found nothing to indicate that Congress intended to make chief use or individual use the test for classification rather than commercial meaning, the expression should not be construed to embrace merchandise not included in that meaning. Loeb r. United. States. United States circuit court of appeals, second circuit ; December 4, 1906 ; No. 78 ; suit 3341. Appeal by importer from decision of circuit court (143 Fed. Rep., 698; T. D. 26942) affirming an unpublished decision of the Board, September 25, 1902." Lower court reversed. (T. D. 27752 ; December 12, 1906.) Five-ply cotton yarn, used on embroidery machines, held properly dutiable as cotton yarn according to number under paragraph 302, tariff act of 1897. DIGEST OF CUSTOMS DECISIONS, 1904-1907. 235 Embroidery — Continued. Cotton — Continued. Two-ply cotton yarn, used on embroidery machines to lock the embroidery stitch on the fabric, held dutiable as cotton yarn under paragraph 302 of said act. The term " embroidery cotton " has a well-known commercial meaning that excludes each of these yarns. — Loeb v. United States (T. D. 27752) fol- lowed. (T. D. 27915— G. A. 6544; February 11, 1907.) Uachine scalloping — Machine scalloping is not embroidery. (T. D. 26030— G. A. 5918; Feb- ruary 2, 1905.) Openwork — As to certain articles with openwork patterns stitched in ornamental de- signs by hand, Held that they are embroidered in fact, and that, in the absence of sufficient evidence of any commercial usage which would ex- clude the articles from the class of embroideries, they are dutiable under the provision for embroideries in paragraph 373, act of 1890. Neuss v. United States. United States circuit court, southern district of New York; April 8, 1896; suit 1150. Appeal by importer from decision of Board of General Appraisers, G. A. 1808 (T. D. 13506). Board affirmed. (T. D. 26597; July 17, 1905.) Note.— No appeal was taken. Enamel, fusible. (See Fusible enamel.) Enamel paints. (See Paints and colors.) Enamel white. (See Paints and colors.) Enfleurage grease. (See Grease, enfleurage.) Engine packing. (See Packing, engine.) Entirety. An automobile or a chassis on wheels, with the tires therefor, whether the latter are on the wheels or separately packed, constitutes an entirety and should be treated as such in the assessment of duty. — United States r. Irwin (78 Fed. Rep., 799), Blumenthal v. United States (72 Fed. Rep., 48), In re Crowley (55 Fed. Rep., 283), G. A. 6489 (T. D. 27759), and G. A. 6490 (T. D. 27760), cited and followed. (T. D. 28044— G. A. 6567; March 28, 1907.) A collection of articles invoiced and packed separately for convenience, but sold for a lump sum as an entirety Is dutiable as such, and the various constituent parts thei-eof are not dutiable under the different paragraphs where they would fall if imported separately. (T. D. 25493 — G. A. 5751; July 22, 1904.) Books imported in parts : Certain printed text for children's books, and lithographic and other illustrations, .for Insertion in the same, separately packed, are to be taken as entireties and duty assessed tliereon under the concluding sentence of paragraph 400, act of 1897. (T. D. 26847 — G. A. 6199 ; November 8, 1905. ) Carding machine and card clothing therefor : On an importation of carding machines in parts packed separately, and of card clothing for said ma- chines, likewise separately packed, duty was assessed on the machines at 45 per cent ad valorem under the provisions of paragraph 193, act of 1897, and on the card clothing at 45 cents per square foot under para- 236 DIGEST OP CUSTOMS DECISIONS, 1904-1901. Entirety — Continued. graph 146 of said act. Held that the card clothing should have been regarded as a part of the machines and duty assessed on the whole as an entirety, under paragraph 193. (T. D. 26789 — G. A. 6174; October 17, 1905.) Appealed November 11, 1905 (T. D. 26842). A carding machine with the necessary card clothing therefor constitutes an entirety and should be treated as such in the assessment of duty. Being composed in chief value of metal, it is held to be dutiable under the pro- visions of paragraph 193, act of 1897. The rule that a specific designa- tion shall prevail over a general designation in the classification of goods for duty has no application when the specifically named article has been merged into and forms a part of another article having a different name and use. United States i. Irwin (78 Fed. Rep., 799), Blumenthal r. United States (72 Fed. Eep., 48), /n re Crowley (55 Fed. Rep., 283). G. A. 4803 (T. D. 22599), G. A. -1S48 (T. D. 2275S), G. A. 6251 (T. D. 26966), G. A. 6174 (T. D. 2G789), G. A. 6446 (T. D. 27630), Abstract 254 (T. D. 25000), and G. A. 64S0 (T. D. 277.59) cited and followed. (T. D. 27760— G. A. 6490; December 12, 3906.) Appealed (T. D. 27787). Drinking sets composed of metal racks fitted with glasses and decanters not dutiable as entireties (T. D. 25490 — G. A. 5748; July 20, 1904.) Marble font floor : Pieces of marble, cut to size and rubbed and polished, which were ordered and designed for, and when fitted together consti- tute, a floor upon which a baptismal font is to be erected, found to be an entirety and held to be dutiable as a manufacture of marble and not dutiable separately as marble slabs. United States v. Dudley (174 U. S., 670) and In re Mnschenheini. Abstract 4208 (T. D. 25916), cited. (T. D. 20366— G. A. 0(137; Jlay 11, 1905.) Xeedlecases and books : Xeedlecases and books, with the needles contained therein, are dealt in commercially as entireties, being known as fin- nished needlecases or books, and, not being denominately provided for in the act of 1897, are dutiable according to the component material of chief value. (T. D. 20887- G. A. 6220; November 29, 1905.) Needlebooks^ should be clasisified as entireties according to the component material of chief value without regard to their quality or character. (T. D. 27485; .July 17, 1906.) ■Periodical and supplement held to be an entirety. (See Periodicals.) Pipe bowls and pipestems : Pipe bowls and pipestems that are packed and Imported together, made to fit together and never used separately, but are always together, are to be taken as entireties. (T. D. 26966 — G. A. 6251 ; January 5, 1906.) Pyrographic bulbs and nets : Pyrographic bulbs and nets to fit the same, dutiable as entireties. (T. D. 27630— G. A. 6446; September 28, 1906.) Road roller packed in parts: A complete road roller, though packed in parts, constitutes an entirety, and is dutiable as such under the provi- sions of paragraph 393, act of 1897, covering articles composed wholly or in part of metal not specially provided for. T'nited States v. Irwin (78 Fed. Rep., 799), Blumenthal v. United States (72 Fed. Rep., 48), In re Crowley (55 Fed. Rep., 283), G. A. 4803 (T. D, 22599), G. A. 4848 (T. D. 22758), G. A. 6174 (T. D. 26789), G. A. 6446 (T. D. 27630), Abstract 254 (T. D. 25000), and G. A. 6490 (T. D. 27760) cited and followed. (T. D. 27759— G. A. 6489; December 12, 1906,) DIGEST OF CUSTOMS DECISIONS, WOi-igO"?. 237 Entirety — Continued. Water-color paints in boxes provided with brushes are dutiable as entire- ties. (See Paints and colors.) (T. D. 26209— G. A. 5984; March 24, 1905.) Wire rat traps : Wire rat traps are entireties and must be classified as such for dutiable purposes. (T. D. 27489— G. A. 6399; July 12, 1906.) Shirt waists partlj' made up, various parts of which are separately invoiced and packed, are dutiable as entireties. — In re Crowley (55 Fed. Rep., 283). Shirt waists partly made up are dutiable as wearing apparel wholly or partly manufactured under paragraph 314, tariff act of 1897; but if embroidered they are dutiable us embroidei-ed articles under para- graph 339. Carter v. United States (143 Fed. Rep., 256; T. D. 27135). (T. D. 28622— G. A. 6691; December 13, 1907.) Telescopic sights : Telescopic sights severally designed and adapted only for use with a particular rifle, and not interchangeable with other rifles without a new and adequate adjustment thereto, attached to and forming a part of the firearms in question prior to exportation, are dutiable as parts of rifles at the rate of 25 per cent ad valorem under paragraph 157, tariff act of 1897, and not at 45 per cent ad valorem under paragraph 111 of said act as telescopes.— G. A. 5984 (T. D. 26209) and G. A. 6490 (T. D. 27760) followed; Schoverling i: United States (142 Fed. Rep., 302; T. D. 26972) distinguished. (T. D. 27998— G. A. 6559; March 8, 1907.) Furnished toilet cases : Furnished toilet cases made of leather, fitted with metal-topped glass bottles, leather predominating in value, shown to be entireties in trade, commerce, and usage, held to be such for tariff pur- poses, and dutiable as manufactures in chief value of leather, under the provisions of paragraph 450, tariff act of 1897.— G. A. 6220 (T. D. 26887), on furnished needlecases, followed. (T. D. 28046— G. A. 6569 ; March 29, 1907.) Entries. Forwarding of, to Ajiditor for Treasury Department — Hereafter, beginning with April 1, 1906, all entries pertaining to the ac- counts of receipts from customs and the warehouse and bond accounts will be withheld until the close of the month in which they are made, and all of them forwarded in packages by the same mail on or before the 10th day of the succeeding month. Circular No. 109 of 1895, amended. (T. D. 27198; circular No. 29; March 10, 1906.) Entry. Additions on entry to make market value. (See Dutiable value.) Amendment of — Jurisdiction of Board of General Appraisers. (See Board of General Appraisers.) Average price, frozen fish entered at. (See Average price.) Bills of lading — Bill of lading or bond to produce same required upon entry if such is in existence. (T. D. 25937; January 7 1905.) Briefing of entries — (T. D. 28168; circular 32; May 21, 1907.) 238 DIGEST OF CUSTOMS DECISIONS, 1904-1907. Entry — Continued. ■ By agent, etc. — By agent, factor, or person other than the person to whom the imported goods belong. Amendment of section 27S7, Revised Statutes. (T. D. 26129; circular No. 27; March 8, 1905.) Defined — The term entry is used in customs laws in two different senses. In many acts and paragraphs of acts it refers to the bill of entry — ^the first paper or declaration filed by the importer. In other acts and paragraphs of acts this term is used to denote the series of acts which together consti- tute the completed transaction by which the importer obtains the entrance of his goods into the body of the merchandise of the United States. United States v. Cargo of Sugar (25 Fed. Cas., 28S) ; United States v. Baker (24 Fed. Cas., 953) : United States r. Goodsell (84 Fed. Rep., 439) ; United States v. Benzon (24 Fed. Cas., 1112) ; Morris European and Amer- ican Express Company's case. G. A. 4762 (T. D. 22481), and Commercial Cable Company's case, G. A. 5856 (T. D. 25801). (T. D. 26147— G. A. 5962; March 9, 1905.) Duress — An allegation in a protest that such entry was made under duress will not be sustained In the absence of satisfactory evidence bringing the case within the rule declared in Robertson c. Bradbury (132 U. S., 491; 10 Suii. Ct. Rep., 158). (T. D. 26233— G. A. 5994; March 30, 1905.) The question of duress iu making entries is properly stated by the Supreme Court in Robertson r. Bradbury (132-U. S., 491; 10 Sup. Ct. Rep., 158), which was followed by the Board in the case of Duncan & Moorhead, G. A. 5ii04 (T. D. 2G233), affirmed in principle by the circuit court, as reported in the case of Acker, Merrall & Condit Company v. United States (T. D. 26903). (T. D. 27537— G. A. 6407; July 26, 1906.) Where the importer of certain Cuban cigars offered to make entry of the merchandise so as to exclude from the value the internal-revenue tax, and this offer was refused by the collector, the addition of such tax being made a condition precedent to the acceptance of the entry by the collector, such entry held to be made under duress and is not binding on the im- porter. Robertson v. Bradbury (132 U. S., 491). (T. D. 2T204— G. A. 6309; March 6, 1900.) Where an importer included a certain invoice in his entered value because advised so to do by the entry clerk at the custom-house, this does not ■" constitute an entry under duress. (T. D. 28424 — G. A. 6664; September 19,1907.) Examination prior to. (See Examination, etc.) False statement — Forfeiture. (See Forfeiture — False statement in entry.) Fraudulent — Conspiracy to defraud. (See Conspiracy to defraud.) Fraudulent entry of stereotype and electrotype plates and shells — (T. D. 27463; circular No. 64; July 3, 1906.) Free. (See Free entry.) Immediate-transportation goods — Entry for consumption — When to be made — ■Merchandise imported at one port and there entered for immediate trans- portation to another port may not be entered for consumption at the DIGEST OF CUSTOMS DECISIONS, lOOl-lQOT. 239 Entry— Continued. Immediate-transportation goods — Entry lor consumption — When to be made — Continiietl. latter before reaching the limits of that port, Ellison v. United States. United States circuit court, eastern district of Pennsylvania; Philadel- phia, March 11, 1905; No. 45; suit 1579. Apiieal by importer from de- cision of Board of General Appraisers, G. A. 5482 (T. U. 24796). Board affirmed. (T. D. 26219;' March 29, 1905.) Certain merchandise was imported at the port of New Yorlc and entered for immediate transportation to the port of Philadelphia, and the im- porters tendered a consumption entry to the eollector at the latter port, all before the tariff act of 1897 went into effect ; but the merchandise did not come within the authority of the latter collector, but was still under the control of the former when the act became effective. Held that the tender was properly refused and that, under section 33 of said act, subjecting to the duties of that act goods previously entered for transportation, the merchandise became dutiable under that act. Ellison v. United States. United States circuit court of appeals, third circuit; January 17, 1006; suit 1579. Appeal by importer from decision of circuit court (136 Fed. Rep., 969 ; T. D. 26219) affirming a decision of the Board of General Ap- praisers, G. A. 5482 (T. D. 24796). Lower court affirmed. (T. D. 27035; January 19, 1906.) Immediate transportation, for goods for exhibition, Louisiana Purchase Expo- sition. (See Expositions.) Importers' tentative classification on entry. (See Classification of imported merchandise.) Liquidation — Effects of professional lecturer in bond — An entry made by a professional lecturer of works of art imported for tem- porary use, in bond, without payment of duty, under paragraph 701, act of 1897, may be liquidated by the collector at any time after entry and before the expiration of the time named in the bond. (T. D. 27302 — G. A. 6346; April 17, 1906.) Liquidation of — Finality — The liquidation of duty on imported merchandise is not necessarily final until after the goods have been delivered to the importer. (T. D. 27036; January 19, 1906.) Liquidation of — Time — The law does not prescribe any particular time at which a collector of cus- toms shall liquidate an entry. The mere fact that he delays liquidation until a treaty goes into operation can not affect the rate of duty on goods withdrawn from bond before the operation of such a treaty. Abner Doble Company v. United States (119 P^ed. Rep., 152; 56 C. C. A., 40). (T. D. 25914— G. A. 5885; December 30, 1904.) Merchandise previously entered — The provision in section 33, act of 1897, that " on and after " said date " merchandise previously entered without payment of duty " should be subjected to the duties imposed by said act, applied to importations made not only before said date but also on that date. (T. D. 26219; March 29, 1905.) Merchandise previously imported — Entry — Section 33, act of 1897 — In section 33, act of 1897, providing that said act shall cover " merchandise previously imported, for which no entry has been made," the " entry " referred to is an entry for consumption. (T. D. 26219; March 29, 1905.) 240 DIGEST OF CUSTOMS DECISIONS, 1904-190'7.- Entry — Continued. Packed packages — The act of May 1, 1876, modifies all other acts with reference to the entry of packed packages and legalizes an otherwise Incomplete entry when made in substantial compliance therewith. (T. D. 27962— G. A. 6552; February 26, 1907.) Pro forma invoice — When entry Is made on a pro forma invoice, and a bond is given for the production of a consular Invoice, as required by section 4, act of 1890, the entry remains " open " until the conditions of the bond have been fulfilled, or until the bond Itself has become forfeited. Production of consular invoice : When the consular Invoice Is duly produced to the col- lector and approved by the appraiser, the entry should be liquidated ou the basis of the value shown by the consular invoice rather than of the pro forma invoice. Corrected invoice: It is now settled beyond question that, in a proper cas^, an importer has the right to file a corrected In- voice in place of one that he finds to be incorrect. Schmeider v. Barney (6 Fed. Rep., 150). (T. D. 25801— G. A. 5856; November 26, 1904.) Ap- pealed by United States (T. D. 25815; December 2, 1904). Where, on the entry of merchandise on a pro forma invoice, a duly certified invoice is subsequently produced under the provisions of section 4, cus- toms administrative act of June 10, 1890, and the value stated therein Is approved by the appraiser, the entry should be liquidated on the basis of such value rather than that stated in the pro forma invoice, even though the latter is higher. Section 7 of said act, as amended by section 32, act of 1S07, prescribing that duty shall not in any case be assessed on " an amount less than the invoice or entered value " does not apply In such cases. United States r. Commercial Cable Company. United States circuit court, southern district of New York ; May 24, 1905 ; suit 3756. Appeal by United States from decision of Board of General Appraisers, G. A. 5856 (T. D. 25801). Board affirmed. Acquiesced in (T. D. 26531). (T. D. 26494: June 9, 1905.) Where entry is made upon a pro forma invoice and bond given for the pro- duction of. a consular invoice, and such consular invoice is produced by the importer and the values therein stated found to be correct by the appraising officer, the collector is bound to liquidate the entry upon the basis of the values declared in the consular invoice and not those in the pro forma invoice. Following In re Commercial Cable Company, G. A. 5856 (T. D. 25801), affirmed in United States v. Commercial Cable Com- pany (reported in T. D. 26494). (T. D. 26636— G. A. 6126; August 1, 1905.) Merchandise was entered on a pro forma invoice, the value therein stated being approved by the appraiser on appraisal made before the production of the consular Invoice. It appeared that through clerical error the value in the pro forma invoice had been stated too high ; that the appraiser in approving that invoice merely determined that the value there given was sufficiently high, without fixing a positive price ; and that the value given in the consular invoice was correct. Held that there had been no valid appralsment, and that the value stated in the latter invoice should be taken as the dutiable value. United States v. Muller. United States cir- cuit court, southern district of New York; January 28, 1907; suit -1417. Appeal by United States from decision of Board of T'nited States General Appraisers, Abstract 12452 (T. D. 27550). Board affirmed. (T. D. 27895; February 6, 1907.) DIGEST OP CUSTOMS DECISIONS, 1904-1901 241 Entry — Continued. Pro forma invoice — Continued. Decision of United States circuit court of appeals for tlie second circuit in United States i;.'MuIler, MacLean & Co., suit 4417 (T. D. 28518), ac- quiesced in. (T. D. 28607; December 12, 1907.) Reliquidation after one year. (See Reliquidation under order of Secretary of Treasury.) Reliquidation after payment of duty — Under section 21, act of June 22, 1874 (18 Stat., 190), a collector of customs may, if before the expiration of one year from the time of entry, reliqui- date at a higher rate, though the duties first assessed have been paid and the goods withdrawn for consumption. Under section 14, customs admin- istrative act of 1890, when the importers fall to file with the collector of customs the notice of dissatisfaction (protest) required by said section, a reliquidation of duties becomes final and conclusive against them, and the question of the correctness of the reliquidation can not be considered in proceedings to collect the amount becoming due under the reliquida- tion. United States v. Mexican International Railroad Co. United States circuit court of appeals, fifth circuit, January 29, 1907; No. 1482. In error to the district court of the United States for the western district of Texas. Reported in 151 Fed. Rep., 545. Decision in favor of Govern- ment. (T. D. 2S182; May 22, 1907.) Reliquidation — Collector's failure to examine samples retained Toy appraiser — The Board of General Appraisers conditionally sustained an importer's pro- test against the assessment of duty, holding that reliquidation should be made at the maximum rate of duty provided in a certain paragraph of the tariff, unless data necessary for reliquidation at a lower rate under the same paragraph could " be ascertained from the invoices, samples, or record." The collector reliquidated at said maximum rate, although there were samples in the possession of the local appraiser, reference to which would have shown that reliquidation should be at a lower rate. Held that the collector should have availed himself of this source of information, and reliquidated accordingly. Hunter v. United States. United States circuit court, southern district of New York ; July 11, 1906 ; suit 3978. Appeal by importer from decision of Board of General Ap- praisers, G. A. 5985 (T: D. 26210). Board reversed. (T. D. 27510; July 25, 1906.) Reliquidation of entries — Appeals from — Where an original protest is filed specifying particularly certain goods by marks and numbers, and is sustained by the Board of General Appraisers, and the collector reliquidates the entry in accordance with such decision, the importer is debarred subsequently from enlarging another or second protest by including other merchandise outside of that specified in the original protest. In carrying out the mandate of the Board by the reliquidation of an entry in accordance with its decision, the collector acts in a ministerial and not in an administrative or judicial capacity, and no appeal will lie from such decision under the provisions of the customs administrative act of 1890. (T. D. 20848— G. A. 6200; November 8, 1905.) Reliquidation of entries — Effect upon pending protests — The collector's power to make a reliquidation, which will amount to a new decision respecting any merchandise covered by a protest, is suspended 46341—08^ 16 242 DIGEST OF CUSTOMS DECISIONS, igOd-igff?. Entry — Continued. Seliquidation of entries — Effect upon pending protests — Continued. while the protest is pending, except in so far as the collector may exercise that power to comply with the demands of the protest while it is still in his hands. A voluntary reliquidation of an entry by a collector, changing the rate or amount of duty upon the merchandise, if made while a protest against the original liquidation is pending, is unauthor- ized and void in so far as its effect will be to invalidate the protest, and thus divest the importer of the right to have the decision complained of reviewed by the Board and the courts. (T. D. 2689S— G. A. 6224; De- cember 6, 1905.) Beliquidation — Finality of — Eeliquidation after one year : Section 21, act of June 22, 1874, providing that the settlement of duties shall be final " after the expiration of one year from the time of entry," etc., means one year from the presentation of the entry to the collector rather than from the completion of the entry by liquidation and payment of duties. Pendency of protest — Re- liquidation as to goods not covered by protest: While protests were pending with respect to a portion of the goods covered by an entry, and at a time more than one year after entry, the collector reliquidated the entry at a higher rate as to items of merchandise not covered by the protests. Held that this reliquidation was too late and illegal, under section 21, act of June 22, 1S74, providing that the " settlement of duties shall, after the expiration of one year from the time of entry, in the absence of fraud and in the absence of protest, * * * be final and conclusive." In the absence of fraud the collector could not, after one year, reliquidate the entry as to merchandise not covered by the protest ; the pendency of a protest relating to a part of the merchandise on the entry did not give him the right to reliquidate on other merchandise. Cassel V. I'nited States. United States circuit court, southern district of New York ; January 30, 1906 ; suit 3969. Appeal by importer from decision of Board of General Appraisers, G. A. 5962 (T. D. 26147). Board reversed. (T. D. 27116; Felsruary 7, 1906.) Reliquidation of, at increased rate of duty — Certain merchandise was imported, assessed for duty, passed into the possession of the owners, and was sold, and protests against the assess- ment were made by the importers. Subsequently, but within one year after the original liquidation of the entry, and while the protests were still pending before the Board of General Appraisers, the collector of customs reliquidated the entry and collected duty at an increased rate. SeUl, that this action of the collector was valid under the provision in section 21, act of June 10, 1874 (U. S. Comp. Stat., 1901, p. 1986), that the " settlement of duties shall, after the expiration of one year from the time of entry, * * * be final and conclusive upon all parties." Neresheimer v. United States. (T. D. 24872; January 4, 1904.) Increase of rate — Legality : Under section 21, act of June 22, 1874 (18 Stat., 190), providing that the "settlement of duties shall, after the expiration of one year from the time of entry, * * * be final and conclusive upon all parties," a collector of customs may within one year reliquidate the entry at an increased rate, though the duties found on the original liquidation have been paid and the merchandise withdrawn for consumption. Original liquidation superseded : A reliquidation of duty on imported merchandise has all the validity of the original liquida- tion, and when made becomes the liquidation in lieu of the original one DIGEST OF CUSTOMS DECISIONS, 1904-1901. 243 Entry — Continued. Heliciuidation of, at increased rate of duty — Continued. and must be treated as such under section 14, customs administrative act of 1890. Action for duties — Importer's defense — Finality of col- lector's decision : Under section 14, customs administrative act of 1890, providing that decisions of collectors of customs shall be " final and conclusive " in the absence of protest, and providing for a revievs^ thereof by the Board of General Appraisers, Held that the legality of a reliqui- dation of duty may not be contested othervifise than in the manner pre- scribed in said section. Within one year after entry the duty on an importation of merchandise was reliquidated by the collector at a, higher rate than was assessed at the first liquidation, and an action was brought against the importer to recover the balance which thereby became due. The importer made no protest under section 14, customs administrative act of 1890, but defended the action on the ground that the importation had been correctly assessed on the first liquidation. Held that this defense was not available to the importer, and that the assessment of duty was final except when reviewed by the Board of General Appraisers under the provisions of said section. Louisville Pillow Company v. United States. United States circuit court of appeals, sixth circuit; March 6, 1906 ; No. 1429. Appeal by importer from decision of district court of the United States for western district of Kentucky. Lower court affirmed. (T. D. 27260; April 4, 1906.) Reliquidation of — Res adjudicata — Where the collector has rellquldated an entry pursuant to a decision of the Board of General Appraisers, the importer is precluded from again liti- gating by a second protest matters which were or could have been deter- mined upon the first protest, such matters being res adjudicata. (T. D. 26210— G. A. 5985; March 24, 1905.) Reliquidation of — Right to protest — Where a reliquidation is made by order of the Secretary of the Treasury, remitting penal duties under United States Revised Statutes (sec. 5293) the original liquidation made by the collector as to the rate and amount of duty assessed on imported merchandise is not opened so as to confer a new right to protest on the importer under section 14, customs adminis- trative act of June 10, 1890. G. A. 3815 (T. D. 17940) followed. Such reliquidation, where the collector acts merely as the agent of the Secre- tary of the Treasury, involves no decision of the collector from which an appeal may be taken. (T. D. 26216— G. A. 5991; March 28, 1905.) Reliquidation of — Rupee oases. (See Currency of invoice.) Reliquidation — Statute of limitations — Statute of Limitations — When it commences to run against reliquidation : Section 21, act of June 22, 1874, limits the time wherein the collector may reliquidate an entry of imported merchandise. The word entry, as used in that act, denotes the series of acts which make up the completed trans- action necessary to the entering of imported merchandise. The statute, therefore, does not commence to run until the duties are ascertained and paid. (T. D. 26147; G. A. 5962; March 9, 1905.) Reliquidation under decision of Board of General Appraisers — In reliquidating an entry under a decision of the Board of General Ap- praisers, sustaining an importer's protest, the collector of customs with- held a part of the duty which the importer was entitled to have refunded, and within ten days thereafter the importer filed a protest against the 244 DIGEST OF CUSTOMS DECISIONS, 1904-1907. Entry — Continued. Reliquidation under decision of Board of General Appraisers — Continued. collector's action. Held that the protest was within the requirements for protests as established by section 14, customs administrative act of June 10, 1890. Dickson v. United States. United States circuit court, south- ern district of New York ; May 23, 1904 ; suit 3456. Appeal by importer from an unpublished decision of the Board of General Appraisers, dated November 19, 1903. Decision of Board reversed. (T. D. 25839; May 26, 1904.) Where the Board of General Appraisers, in reviewing a decision of a col- lector of customs pursuant to a protest of the importer, sustains the pro- test, it becomes the duty of the collector to reliquidate the entry accord- ing to said decision. The former liquidation is abandoned so far as it is affected by the decision. (T. D. 26422: May 27. 1905.) Reliquidation under conditional decision — Duty of collector — The Board of Ceneral Appraisers sustained an importer's protests, holding the merchandise dutiable at the maximum rate proxlded on goods of that ' class excepting those as to which it was uscertaiuable " from the invoices, samples, or records " that a lower rate was applicable. Held that in reliquidating in accordance with this decision the collector was not re- quired to consider any data not supplied by the record made before the Board. United States v. Hunter. United States circuit court of appeals, second circuit; March 20, 1907; Xo. 232; suit 3978. Appeal by the United States from the circuit court of the United States for the south- ern district of Xew York (T. D. 27510), reversing G. A. 5985 (T. D. 26210). Decision in favor of Government. (T. D. 28077 ; April 10, 1907.) Reliquidatlon under order of Secretary of Treasury — Currency variation — Prior decision of board — The Board of General Appraisers sustained an Importer's protests relative to the value of the rupee, and the collector of customs reliquldated the entries accordingly. But subsequently he rereliquidated under instruc- tions of the Secretary of the Treasury Issued under section 25, tariff act of 1894, giving the Secretary the right to order reliquidation in certain cases of currency values. Held that it was legal for the Secretary to issue such instructions, regardless of the prior decision of the Board. The Secretary of the Treasury ordered a reliquidation more than one year after entry, on the authority of section 25, tariff act of 1894, in a case in which a protest had been filed by the importer and sustained by the Board of General Appraisers and a reliquidation in accordance with such decision had been made. Held that, a protest having been filed, this action of the Secretary was not in contravention of section 21, act of June 22, 1874 (IS Stat., 190), forbidding reliquidation more than one year after entry, except where a protest has been filed. Klumpp v. Thomas. United States circuit court, eastern district of Pennsylvania ; February 25, 1907; No. 29. At law. Action for damages. On motion. Decision in favor of the Government. (T. D. 28453; October 16, 1907.) Note.— Since the foregoing decision was rendered the case has been tried on the merits, and it is now awaiting decision. Eeliquidation without reappraisement — In the reliquidation of an entry the collector may only change the classifi- cation and the rate of duty to be applied to merchandise; he can not change its value unless there has been a reappraisement. (T. D. 27492 — G. A. 6402; July 13, 1906.) DIGEST OF CUSTOMS DECISIONS, 1904-1907. 245 Entry — Continued. Beliquidation of — When new protest lies. (See Protest.) Seizure and forfeiture of goods which are free of duty, in the absence of invoice and entry — Six Parcels of Placer Gold v. United States. (T. D. 25200; April 13, 1904.) Small importations admitted without formal entry — Article 423, Customs Regulations of 1899, extended to all dutiable goods when duty does not exceed $5. (T. D. 28378 ; August 8, 1907.) Smuggled merchandise — The innocent buyer of smuggled merchandise is under no liability to enter it for the payment of duty. Such payment would not relieve a forfeiture already incurred, nor would failure to pay revive it when once barred. United States v. One Dark Bay Horse. (See Smuggling.) (T. D. 25275; May 7, 1904.) Tentative liquidation of, protest. (See Protest, sufficiency of — Tentative liquidation.) Transportation and exportation — Collectors of customs in forwarding merchandise to the port of New York under transportation and exportation entries, in accordance with T. D. 22250 of May 25, 1900 (Departmental circular Xo. 76), will note on the mail copy of the entry and the manifest accompanying the merchandise the name of the consignee or agent who is to attend to the shipment at New York. (T. D. 24890; January 12, 1904.) Transportation and exportation to Canada — Cancellation of bonds. (See Transportation and exportation.) Triplicate invoice — An importer is not only permitted but required to make entry on the tripli- cate copy of an Invoice where the Importer has failed to receive his copy of the invoice, and no entry upon a pro forma invoice will be allowed until it has been shown that no triplicate is on file. Regulations pre- scribing the method of procedure in such cases. (T. D. 25124; March 17, 1904.) Unauthorized shipment — Obligation of consignee — Where merchandise is shipped to parties in the United States without their authority, they are under no obligation, in order to free themselves from liability for duty, to make entry of the merchandise or to take possession of It for any purpose. United States v. O'Neill. (See Consignee, lia- bility of.) (T. D. 25313; May 20, 1904.) Under repair bond — Strict compliance with article 612 of the Customs Regulations of 1899 is a condition precedent to the enjoyment of the rights and privileges given by section 19, tariff act of 1897. (T. D. 27844— G. A. 6517; January 21, 1907.) Validity of tender — Entry of certain merchandise had been repeatedly tendered by the agent of the importers before its arrival in port, and was rejected by the customs officials for the expressed reason that the vessels carrying the merchan- dise had not reported at the custom-house. The vessels reached port shortly before a change in the tariff laws, but were not reported to the customs officials until after the change had taken place; and the agent 246 DIGEST OP CUSTOMS DECISIONS, igCH-lQOl. Entry — Continued. Validity of tender — Continued. did not renew the tender between the time of the vessels' arrival and time of the change of law, though remaining at the custom-house for the i3ur- pose of making entry as soon as he should be permitted to do so. Held that entry could properly have been made under the old law as soon as the vessels reached port, and before they had reported, and that the rea- sons given by the customs officials for rejecting the entry when previ- ously tendered justified the agent in supposing further tender to be use- less until the vessels reported, and the tender was therefore not vitiated by the failure to renew it during the period between the arrival of the vessels in port and the change in the law. Same — ^Arrival in collection district : A tender of entry of merchandise after its arrival within a cus- toms collection district, but before it reaches port, is invalid, and a col- lector of customs may properly reject it. Hartwell Lumber Company v. United States. Spry Lumber Company v. United States. (T. D. 25135; March 17, 1904.) Note. — The United States has appealed. Certain vessels containing merchandise had arrived and were lying to in Chicago Harbor outside the breakwater when the tarifC act of 1897 went into effect. Previous to this arrival, but after the vessels had entered American waters, the importers had tendered entry of the merchandise to the collector of customs under the tariff act about to be superseded. The tender vjas rejected by the collector on the ground that the arrival of the vessels had not been reported at the barge office and was not re- newed after the vessels had reached the harbor. Held that the collector was justified in rejecting the entries on the ground that the importation was incomplete at the time tender was made; Held, also, that no estoppel against the Government arose out of the fact that the collector's action may have been based on improper grounds. Time — Measurement^Frac- tions of a day : To the general rule of law that there are no fractions of a day there is an exception where it is necessary, in order to protect a completed or vested right, to prove the time by shorter measurement. Section 33, act of 1897 — " Day : " Under the provision in section 33, act of 1897, that the duties imposed under said act should be applied to mer- chandise imported " on and after the date of this act shall go into effect," the word " day " had no other significance than " date " or " time." It meant previous to the moment, rather than the day when the act took effect. Period for making entry : In construing section 2785, Revised Statutes, allowing importers fifteen days within which to make entry of merchan- dise, and section 33, act of 1897, providing that " merchandise previously imported, for which no entry has been made," shall be subject to the duties provided in said" tariff act. Held that the former section does not have the effect of giving Importers fifteen days in which to enter under the tariff act preceding that of 1897 merchandise which reached port, but was not entered, while said preceding act was in force. Condition pre- cedent — Premature tender: The whole scheme of the tariff laws and the general statutes regulating collections contemplates that importation shall precede entry ; and the collector of customs is under no obligation to ac- cept an entry tendered before the importation of the merchandise which it embraces. Importation — Completion : The importation of merchandise is not complete until the vessel carrying it has reached the end of her voyage. United States ) . Hartwell Lumber Company. United States v. Spry Lumber Company. Spry Lumber Company v. United States. United States circuit court of appeals, seventh circuit; Chicago, October DIGEST OF CUSTOMS DECISIONS, 1904-190'7. 247 Entry — Continued. Validity of tender— Continued. 3, 1905 ; Nos. 1124-1126 ; suits 1555-1556. Appeals by United States and cross appeals from decision of lower court (128 Fed. Rep., 306; T. D. 25135) affirming decision of Board of General Appraisers, G. A. 5365 (T. D. 24535). Note. — Petitions for rehearlngs have been filed by im- porters. (T. D. 26826; October 26, 1905.) Warehouse — Transportation and exportation — Entry for warehouse, transportation, and exportation to countries other than Canada and Mexico can not be made. (T. D. 26201; March 22, 1905.) Envelopes, flat paper. (See Paper, envelopes.) Error, clerical. (See Clerical error.) Estoppel. Importers who have failed to introduce evidence in protest cases, estopped from the introduction of such evidence on appeal. (See Protest — Evi- dence — Estoppel. ) Etamines. The word " etamines," as used in paragraph 339, act of 1897, is used in a denominative and not In a descriptive sense, and, as such, embraces only such goods as were in the trade and commerce of this country on July 24, 1897, so generally and uniformly known. .Certain goods held not so known, and others, held dutiable as etamines by reason of the presumption of correctness attending the return of the collector, and in the absence of evidence disproving the same. (T. D. 25580 — G. A. 5790; September 21, 1904.) Appealed by United States. (T. D. 25846; Decem- ber 12, 1904.) The uniformly attendant characteristics of goods generally and uniformly known as " etamines " in this country, described, and certain goods held not generally or uniformly known in this country as " etamines " or "vitrages." (T. D. 26062— G. A. 5928; February 14, 1905.) Congress canvas, Camilla canvas, dutiable as. (See Congress canvas.) Cotton and flax etamines of whatever color, whether in the piece or other- wise, and voiles or veilings, are dutiable at 60 per cent under the pro- visions of paragraph 339, tariff act of 1897. (T. D. 28502 ; November 16, 1907.) T. D. 28502 of November 16, 1907, not to be applied to goods contracted for prior to that date, and extended to include both cotton and flax etamines of whatever color. In the piece or otherwise, and also voiles and veilings woven with a doup or cable thread in warp or filling, preserving open effect of the meshes, except those in which other than the ordinary warp and filling threads have been introduced in weaving to form a figure, and in' which threads have been clipped or do not run entire length or width of fabric. (T. D. 28589; December 7, 1907.) Etched g'lassware. (See Glassware, etched.) Etchings. Handiwork of American artists residing temporarily in a foreign country and embodying her original conceptions, are entitled to free entry. (T D. 26282— G. A. 6012; April 11, 1905.) Ether, fruit. (See Amyl acetate.) 248 DIGEST OP CUSTOMS DECISIONS, 1904-1901. Euquinine. Euquiuine is not au alkaloid or salt of cinchona bark, but a medicinal pre- paration, dutiable under paragraph 67, act of 1897. (T. D. 26050 — G. A. 5924; February 10, 1905.) Evaporating pans. Evaporating pans composed of metal and stoneware, metal the component of chief value, are dutiable at 45 per cent ad valorem under paragraph 193. If in chief value of undecorated stoneware, such articles are duti- able under the provisions of paragraph 96 at 55 per cent ad valorem. The provisions of paragraph 94, act of 1897, cover only stoneware, and do not cover manufactures of or articles made in part of stoneware. (T. D. 25130— G. A. 5617; March 17, 1904.) Evergreen seedlings. Defined — The provision for " evergreen seedlings " in paragraph 252, act of 1897, is not restricted to such evergreen plants as the conifers and box, but applies to seedlings of all plants which are " evergreens " — that is, which retain their greenness or verdure throughout the year — as distinguished from those which are deciduous, or which lose their foliage every year ; and it is sufficient if a plant fall within the general class of evergreens, irrespec- tive of the question whether it is hardy in a particular locality or under given climatic conditions. Rhododendrons and laurel : Seedlings of the plants known as Auculia japonica, or Japanese laurel. Rhododendron pon- ticiim, a species of rhododendron, and Ealmia latifoUa, or American laurel, all of which are shown to be evergreens, though perhaps not all hardy in every part of the United States, are dutiable as " evergreen seedlings," under said paragraph 252, and not as nursery stock. (T. D. 26772— G. A. 6169; October 10, 1905.) Appealed November 3, 1905. (T. D. 26830.) Species of the laurel (Arwuha japonica and Ealmia latifolia) and of the rhododendron (Rhododendron ponticum), which retain their verdure throughout the year, are " evergreens " within the meaning of paragraph 252, tariff act of 1897 ; and under said paragraph seedlings of those plants are dutiable as " evergreen seedlings " rather than as " nursery stock." United States r. Ouwerkerk. United States circuit court, southern dis- trict of New York; Jlay 14, 1907; suit 4136. Appeal by United States from a decision of the Board of United States General Appraisers, G. A. 6169 (T. D. 26772). Board affirmed. (T. D. 28183; May 22, 1907.) Plants from 2 feet to 2\ feet high, propagated or raised from the seed of the Indian " deodar" (Cedrus deodara), which is a forest cedar native of the Himalayas, are not dutiable as " seedlings of ornamental evergreen trees," or as " nursery stock " at 25 per cent ad valorem under paragraph 252, tariff act of 1897, but as " evergreen seedlings " at $1 per thousand plants and 15 per cent ad valorem, as provided for in the same para- graph. (T. D. 28247— G. A. 6618; June 14, 1907.) Evidence. Additional — Appeals from Board of General Appraisers. (See Appeals.) Admissibility — Competency of evidence admitted by Board — It was error for the Board of General Appraisers to admit as evidence in a case testimony that had been taken in another case relating to somewhat different articles where counsel in the latter case had not participated in the former proceedings, nor had opportunity of cross-examining the wit- DIGEST OF CUSTOMS DECISIONS, 1904-1907. 249 Evidence — Continued. Admissibility — Competency of evidence admitted by Board — Continued. nesses and had objected to such admission. While section 15, customs administrative act of 1890, provides that on review of a decision of the Board of General Appraisers " all evidence taken by and before said Appraisers shall be competent evidence before said circuit court," the court may nevertheless give such evidence very slight weight. (T. D. 28184; May 22, 1907.) Admissibility — Failure to introduce evidence before General Appraisers — An importer appeared before the Board of General Appraisers and sub- mitted his case on the record and the official sample, without introducing any evidence in support of his contention. Held that evidence as to the circumstances connected with this submission was admissible in the cir- cuit court on appeal from the Board, but that evidence on the merits of the main question was inadmissible. (T. D. 28539; November 26, 1907.) Admissibility of official reports — A report by a chemist in the Customs Service, referring to merchandise the subject of a case pending before the Board of General Appraisers, Held incompetent because ex parte, not under oath, and not subject to cross- examination. (T. D. 28076; April 10, 1907.) Ex parte affidavits — Admissibility — Under the customs administrative act of 1890 there is no provision for any relaxation of the ordinary rules of evidence in taking evidence by General Appraisers: and ex parte affidavits are not admissible before a General Appraiser taking further evidence in the circuit court under section 15 of said act. White v. United States. United States circuit court, southern district of New York ; January 4, 1896 ; suit 1067. Ap- peal by importer from decision of the Board of United States General Appraisers. Board affirmed. (T. D. 28147; May 8, 1907.) In support of protest. (See Protest.) Letter of instructions from Treasury Department — A letter of instruction from the Treasury Department to a collector of customs in relation to the classification under the tariff act of a certain description of articles has no bearing in the trial of an issue arising from the collector's classification. (T. D. 26778; October 9, 1906.) Usage — Judicial notice — Evidence of description of articles in one or two custom-house entries is not proof of general usage of names by which articles are commonly known. A court may take judicial notice of common usage. (T. D. 26778 ; October 9, 1906. ) Uses of Imported merchandise. (See Classification of imported merchandise.) Sufficiency — Production of samples — The character of imported merchandise may be shown by witnesses familiar with the goods, testifying from the invoice descriptions and without the production of actual samples of the importations. United States V. Herrmann; United States v. Saks; United States v. Rheims. United States circuit court of appeals, second circuit ; January 17, 1907 ; Nos. 133-135; suits 3752, 3970, and 3753. Appeals by United States from circuit court of the United States for southern district of New York (143 Fed. Rep., 843; T. D. 27136). Decision adverse to Govern- ment. (T. D. 27981; March 6, 1907.) Acquiesced in. (T. D. 28087; April 11, 1907.) 250 DIGEST OF CUSTOMS DECISIONS, 1904-1907, Examination prior to entry. Customs officers will not permit the opening, examination, or inspection of packages containing imported merchandise before entry is made therefor. (T. D. 28587; December 7, 1907.) Examination of tea. (See Tea.) Examiners of mercliandise — Ealse reports — Of&cial duties. ( See Entry, fraud- ulent — Conspiracy. ) Excessive sea stores. (See Sea stores.) Exhibits for expositions. (See Expositions.) Export duty. (See Duty, countervailing.) Exportation. (See also In-transit goods.) Date of — Consular certification — The date of consular certification of an invoice is only prima facie evidence of the date of exportation, and the presumption arising therefrom is rebuttable. Lawrence c. United States. (See Currency of invoice.) (T. D. 25073; February 2G, 1904.) Note.— Appealed by United States. The currency of the invoice being stated in Indian ruiJees, the certification of the invoice by the United States consul, made October 11, 1900, has to be taken as conclusive evidence of the time of exportation, by virtue of section 25, act of 1S94, which expressly provides that the date of the consular certificate of any invoice shall be considered the date of ex- portation, and the actual shipment of the goods at an earlier date will be immaterial. (T. D. 26816— G. A. 6188; October 28, 1905.) Date of — Market value — Date of sailing of vessel is " time of exportation " within meaning of section 19 of act of June 10, 1890. (T. D. 27995; March 11, 1907.) Date of sailing to be stamped on invoices when necessary, under T. D. 27995, and not date of clearance of vessel when different. (T. D. 28039; JIarch 30, 1907.) Place of — Merchandise bought in Canton was shipped by junk to Hongkong, where it was transshipped for the voyage to the United States on a vessel that sailed several weeks later, and the invoice was certified by the United States consul at Canton. Held that Canton was the place of exportation. Lawrence v. United States. (See Currency of invoice.) T. D. 25073; February 26, 1904. Note. — Appealed by United States. A bill of lading for certain merchandise was made out in Switzerland, but the invoice was certified by a United States consul in Prance, and the evidence showed France to have been the country of production and from which the merchandise was exported. Held that the importation was within the reciprocal commercial agreement between Prance and the United States (30 Stat., 1774; T. D. 19405) negotiated under the authority of section 3, act of 1897. United States v. Luyties. United States circuit court of appeals, second circuit ; New York, April 15, 1904 ; suit 3225. Appeal by United States from decision of circuit court for southern district of New York, aflirming an unpublished decision of the Board of General Appraisers, dated August 23, 1901. Decision of lower court affirmed. (T. D. 25222; April 15, 1904.) Note.— The Attorney- General has been requested to apply to the United States Supreme Court for a writ of certiorari in this case. DIGEST OF CUSTOMS DECISIONS, 1904-190*7. 251 Exportation. (See also In-transit goods) — Continued. Wheu merchandise in transit to be considered as exported — Domestic and foreign merchandise which leaves the United States at one frontier port, crosses adjacent foreign territory, and reenters the United States at another frontier port before final exportation, to be treated as exported as soon as it has passed through the first frontier port, whether the merchandise be domestic or foreign and whether it is exported with benefit of drawback or not. (T. D. 24892; circular No. 4; January 14, 1904.) Merchandise in transit from port to port in the United States through foreign territory for exportation. Department circular No. 4 of 1904 inapplicable to exportations from seaboard. (T. D. 26304; April 25, 1905.) Exposed photographic plates. (See Photographic plates.) Expositions. Jamestown Tercentennial Exposition — Act and regulations. (T. D. 27654; circular No. 93; October 15, 1906.) Regulations for Lewis and Clark Exposition applied to exhibits of James- town Tercentennial Exposition. (T. D. 28421; September 23, 190T.) Lewis and Clark Centennial — Act and regulations. (T. D. 25720; circular No. 96; October 28, 1904.) Regulations for withdrawal of exhibits. (T. D. 26715; circular No. 96; September 16, 1905.) Louisiana Purchase Exposition — Copyright — Temporary protection : The act of January 7, 1904, granting temporary copyright protection to exhibitors of foreign literary, artistic, or musical works at the Louisiana Purchase Exposition, also suspends operation of all statutes inconsistent with said act during the period of the temporary copyright protection therein enacted. (T. D. 25097 ; March 12, 1904.) Immediate transportation entries for. (T. D. 25101 ; circular No. 22 ; March 15, 1904.) Liens for freight, etc : The provisions of the act of May 21, 1896, amending section 2981, Revised Statutes (29 Stat. L., 129), relating to liens for freight, charges, or contributions in general average upon imported goods, is In nowise affected by section 10 of the Louisiana Purchase Exposition act of March 3, 1901. As all articles Imported for exhibition under that act are constructively in customs custody, the provisions of said act of May 21, 1896, will be enforced before permission shall be granted to remove said articles from the exposition premises for the purpose of consumption, transportation, or exportation. (T. D. 25587; September 8, 1904.) Treatment of damaged and worthless exhibits, act of April 28, 1904. (T. D. 25249; May 2, 1904.) Withdrawals free of duty: Withdrawal, free of duty, of articles and materials, at close of Louisiana Purchase Exposition, donated to insti- tutions, etc. (T. D. 25208 ; April 16, 1904.) Regulations for final withdrawals of exhibits. (T. D. 25688; October 17, 1904.) Express charges. (See Samples.) Extract of meat in bottles — Bottles dutiable. (See Bottles containing ancho- vies and extract of meat.) 252 DIGEST OF CUSTOMS DECISIONS, 1904-1907. Extract of nutgalls. Extract of nutgalls is uot commercially known as tannic acid, enumerated In paragraph 1, act of 1897. Extract of nutgalls, which is produced by grinding nutgalls, digesting the powder in water, and filtering to remove impurities, a chemical being added as a preservative, but without result- ing in any chemical reaction, is not dutiable under paragraph 3, act of 1897, as a chemical compound, nor, either directly or by similitude, under paragraph 1, as tannin or tannic acid, but Is dutiable by similitude, at the rate provided in paragraph 20 for " drugs, such as * * * nut- galls, * * * advanced in value or condition." Proctor v. United States. United States circuit court, district of Massachusetts, Boston, June 14, 1905; No. 1327; suit 1551. Appeal by importer from decision of Board of General Appraisers, G. A. 5333 (T. D. 24395). Board reversed. (T. D. 26544; June 24, 1905.) Note.— It is understood that the United States will take an appeal. Tannic acid — Tannin : Extract of nutgalls is not dutiable under paragraph 1, act of 1897, as tannic acid or tannin, either directly or by similitude. Similitude — Material — Similarity in composition : Extract of nutgalls, though containing tannin as a component part, is not " similar In material " to tannin, so as to be dutiable at the rate applicable to the latter article, under the similitude clause in section 7, providing that unenumerated articles to which they are " similar in material, quality, texture, or the use." United States v. Proctor. United States circuit court of appeals, first circuit; January 25, 1906; No. 609 (1551. Appeal by the United States from decision of circuit court (139 Fed. Rep., 58G ; T. D. 26544) reversing a decision of the Board, G. A. 5333 (T. D. 24395). Lower court affirmed. (T. D. 27115; February 7, 1906.) Acquiesced in. (T. D. 27145.) Extract, orchil. (See Orchil extract.) Eyes, bird's, artificial — Manufactures of paste. Artificial birds' eyes made of paste and mounted In pairs on a metal wire are dutiable at 45 per cent ad valorem under paragraph 112, act of 1897, and not at 60 per cent ad valorem under paragraph 100. G. A. .^811 (T. D. 25664) cited and followed. (T. D. 26389— G. A. 6054; May 22, 1905.) Eyes for dolls. (See Dolls' eyes.) Eyes, horses' — ^Artificial. Artificial eyes for horses, composed of glass, artistically colored by hand and severally fitted with two pieces of soft wire by means of which the eye is secured in position, are dutiable at the rate of 60 per cent ad valorem under paragraph 100, act of 1897, and not at 45 per cent ad valorem under paragraph 112 of that act. G. A. 5471 (T. D. 24799), affirmed in Hoehn v. United States (T. D. 26947), followed. (T. D. 26993— G. A. 6261; January 15, 1006.) Factis truss pads. (See Truss pads.) Fairy lamps. (See Lamps, fairy.) Falsely stamped articles of gold or silver or their alloys. Importation and exportation of, prohibited. (T. D. 27434; circular No. 52; June 22, 1906.) DIGEST OF CUSTOMS DECISIONS, 1904-1907. 253 Fancy metal boxes. (See Boxes, fancy metal.) Fancy soap in form of artificial fruits. (T. D. 25968— G. A. 5894; January 13, 1905.) (See Soap.) Fans. Dolls'— Held, that certain so-called dolls' fans that are too small to be used as arti- cles of utility are dutiable as " toys * * * not specially provided for " under paragraph 418, act of 1897, and not as " fans of all kinds " under paragraph 427 of said act. Borgfeldt v. United States (124 Fed. Rep., 457) and Borgfeldt v. United States (i6., 473) followed. (T. D. 25250— G. A. 5660; April 27, 1904.) Embroidered — Decision of Board of United States General Appraisers, Abstract 8744 (T. D. 26818), holding embroidered fans to be dutiable as fans and not duti- able under paragraph 330, appealed from. (T. D. 26844; November 13, 1905.) For decorative purposes — Paragraph 427, act of 1897, provides for fans of every kind and character, except such as are expressly excepted from its operations, and the fact that any particular style of fan Is chiefly used for decorating purposes does not affect its proper classification. There is no paragraph of the tariff law more explicit than this one and every article that may, properly speaking, be called a fan and may be used as such, regardless of the prin- cipal use to which it is put, should be assessed for duty under this para- graph. Tissue paper fans used for decorating purposes held to be properly classified as fans and duty properly assessed under paragraph 427. (T. D. 25820— G. A. 5860; November 29, 1904.) Paper novelties — Held that certain so-called fans made of paper and simulating fans in shape, which vary in size from 4 feet in diameter down to small ones used as favors or as toys, which are unfit for any practical use for fanning pur- poses, and which are not dealt in by those dealing only in fans, are not dutiable under the provision in paragraph 427, act of 1897, for " fans of all kinds," but under paragraph 407 as manufactures of paper " not spe- cially provided for." Downing v. United States. United States circuit court, southern district of New York ; May 24, 1905 ; suit 3895. Appeal by importer from decision of Board of General Appraisers, Abstract 4512 (T. D. 25991). Decision of Board reversed. (T. D. 26454; June 6, 1905.) Acquiesced in. (T. D. 26469.) Fashion-plate drawing's. (See Works of art.) Favored-nation, clause. (See Eeciprocity.) Feather boas. Feather boas, feathers being the component material of chief value. Held to be dutiable at the rate of 50 per cent ad valorem, as provided for feathers " dressed, colored, or otherwise advanced in any manner," in paragraph 425, act of 1897, under the application of the provision in sec- tion 7 of said act for articles not enumerated, manufactured of two or more materials. (T. D. 27673— G. A. 6467; October 23, 1906.) 254 DIGEST OF CX7ST0MS DECISIONS, 1904-1901. Peather boas — Continued. Feather boas made by stringing dressed feathers upon a cotton cord are dutiable under paragraph 425, tariff act of 1897, at the rate applicable to feathers dressed or otherwise advanced, by virtue of the provision in sec- tion 7 relative to unenumerated articles manufactured of two or more materials. Legg v. United States. United States circuit court, southern district of Xew York ; June 11, 1907 ; suit 4648. Appeal by importer from decision of Board of United States General Appraisers, G. A. 6467 (T.D. 27673). Board affirmed. (T. D. 28260; June 19, 1907.) Note.— An appeal will be taken herein to the circuit court of appeals, second cir- cuit. Feather bristles. So-called " feather bristles," manufactured from quills, resembling in form and appearance hog bristles and used with hog bristles in making brushes, were classified as feathers, advanced in value, under the act of 1897. Held that this classification was erroneous; nor could the merchandise properly be assessed with duty as bristles under the similitude clause in section 7 of said act; that the merchandise, being otherwise unprovided for in the tariff, was dutiable as an unenumerated manufactured article. United States v. Borgfeldt (79 Fed. Rep., 953) cited. (T. D. 25821— G. A. 5861; November 29, 1904.) Feathers. Crude — Ornamental — All crude feathers, whether used for ornamental purposes or not, are duti- able under paragrajih 425, act of 1897, at 15 per cent ad valorem, and not at 50 per cent ad valorem under the same paragraph. Brodie v. United States (T. D. 25896), reversing Abstract 3675 (T. D. 25772), and Spero v. United States (T. D. 25897), reversing G. A. 5540 (T. D. 24910), cited; G. A. 4SS9 (T. D. 22892) and G. A. 5716 (T. D. 25408) overruled. (T. D. 26267— G. A. 6011; April 10, 1905.) Eagle and condor quills — Held that certain crude feathers, consisting of eagle and condor quills, used for ornamenting ladies' hats, are more specifically provided for as " orna- mental feathers " in paragraph 425, act of 1897, than as " feathers, * * * crude," in the same paragraph. G. A. 4889 (T. D. 22892) followed. Note Silva V. United States (T. D. 24921). (T. D. 24910— G. A. 5540; January 18,1904.) Eagle and condor quills in a crude state, which are not used for ornamental purposes when in that condition, are not dutiable as " ornamental feathers " under paragraph 425, act of 1897, but under the provision for crude feathers in the same paragraph. Spero v. United States. United States circuit court, southern district of New York ; December 16, 1904 ; suit 3494. Appeal by Importer from decision of Board of General Ap- praisers, G. A. 5540 (T. D. 24910). Decision of the Board reversed. (T. D. 25897; December 23, 1904.) For purposes of ornament — Feathers which are used for purposes of ornament, though imported in a crude state, come within the provision in paragraph 425, act of 1897, imposing a duty of 50 per cent on " ornamental feathers." Silva v. United States (127 Fed. Rep., 781; T. D. 24921) and G. A. 4889 (T. D. 22892), followed. (T. D. 25408— G. A. 5716; June 17, 1904.) DIGEST OF CUSTOMS DECISIONS, 1904-1901. 255 Feathers — Continued. Goose feathers advanced — Goose feathers wliich have been subjected to processes of cleansing, strip- ping, and splitting are advanced" within the meaning of paragraph 425, act of 1897, and so are dutiable at 50 per cent ad valorem, and not at 15 per cent ad valorem under the provisions of said paragraph. G. A. 3410 (T. D. 16982) distinguished; G. A. 4157 (T. D. 19418) noted. (T. D. 25460— G. A. 5739; July 6, 1904.) Ostrich — Ostrich feathers which have not been advanced or manufactured in any manner, being in the crude condition just as plucked from the bird, are " ornamental feathers " within the meaning of that term as employed in paragraph 425, act of 1897, and are dutiable at 50 per cent ad valorem and not at 15 per cent under yie provisions of that paragraph. (T. D. 25408— G. A. 5716; June 17, 1904.) The enumeration in paragraph 425, act of 1897, of " ornamental feathers," together with other articles, all of which have been advanced in condition in some way, indicates that it was not intended to include such feathers when In a crude state, and crude ostrich feathers, which in a crude state are never used for ornamental purposes, are not dutiable under said enumeration, but under the preceding provision in the same paragraph for " feathers of all kinds * * * crude." Brodie v. United States. United States circuit court, southern district of New York ; December 16, 1904 ; suit 3726. Appeal by importer from decision of Board of General Appraisers, Abstract 3675 (T. D. 25772). Note Spero v. United States (T. D. 25897) and Silva v. United States (127 Fed. Rep., 781; T. D. 24921). Decision of Board reversed. (T. D. 25896; December 23, 1904.) Ostrich and condor — Ostrich and condor feathers, crude, and not dressed, colored, or otherwise advanced or manufactured in any manner, dutiable at 15 per cent ad valorem under paragraph 425, act of 1897. (T. D. 25951 ; January 12, 1905.) Peacock — Seld, that the provision in paragraph 425, act of 1897, for " ornamental feathers," is more specific than that in the same paragraph for " feathers * * * crude," and that ornamental peacock feathers, in a crude state, are dutiable under the former provision. Silva v. United States. United States circuit court, southern district of New York ; November 4, 1903 ; No. 3305. Appeal by the importers from an unpublished decision of Board of General Appraisers. (T. D. 24921; January 14, 1904.) Note. — No appeal was taken from this decision. Only feathers which have been dressed, colored, or otherwise advanced or manufactured are subject to duty at the rate of 50 per cent ad valorem under the provisions of paragraph 425, tariff act of 1897. Peacock feathers, ornamental in character but in a crude condition, held to be dutiable at the rate of 15 per cent ad valorem under said paragraph 425.— Brodie v. United States (135 Fed. Rep., 914; T. D. 25896) and Spero V. United States (135 Fed. Rep., 915; T. D. 25897), followed. (T. D. 27821— G. A. 6513; January 12, 1907.) Ptarmigan wings and guill feathers — Certain " ptarmigan wings " and " quill feathers " held to be crude feathers, dutiable at 15 per cent ad valorem under paragraph 425, act of 1897. (T. D. 26464; June 8, 1905.) 256 DIGEST OF CUSTOMS DECISIONS, igOi-lOOI. Featherstitch braids. (See Braids, featherstitch.) Peed, cattle — Oat hulls. So-called Vim cattle feed, "X" oat feed, and "chopped feed," consisting of oat hulls ground and mixed with oat dust, particles of meal, screen- ings, or other by-products from the manufacture of cereals for the table, and which are used as cattle feed, held to be dutiable as nonenumerated manufactured articles at 20 per cent ad valorem under section 6, act of 1897, and not dutiable by virtue of section 7 of the act as being similar to " oats " or to " oat hulls," or as articles composed in chief value of oat hulls, at the rates prescribed for those articles in paragraph 231. (T. 0. 25235— G. A. 5656; April 22, 1904.) Appealed by United States. (T. D. 25301; May 20, 1904.) So-called oatmeal feed, a by-product in the manufacture of oatmeal, consist- ing of the hulls broken in the process of removal from the oats, is dutiable as " oat hulls " under paragraph 231, act of 1897. United States v. Mc- Gettrick (2 cases). United States circuit court, district of Vermont; July 12, 1005; suits 1600-1. Appeal by the United States from decisions of Board of General Appraisers, G. A. 5656 (T. D. 25235) and Abstract 1449 (T. D. 25312). Board reversed. (T. D. 26596; July 17, 1905.) Fees and exactions. Clearance fee — The fee charged by the collector of the port of New York upon the clear- ance of a packed package is not a charge for the removal or storage of merchandise, as provided for in section 2926 of the Revised Statutes, but is a fee charged for rendering special services incident to the adminis- tration of the act of May 1, 1876. There is no authority of law for charging this fee; hence the same is illegal. — Acker, Merrall & Condit's case, G. A. 5689 (T. D. 25331). (T. D. 27962— G. A. 6552; February 26, 1907.) A fee charged by a collector of customs upon the clearance of a packed package is not a charge for the removal or storage of merchandise as provided in section 2926, Revised Statutes, and such charge is illegal under section 22, customs administrative act of 1890, abolishing " all fees exacted * * * upon the entry of imported goods and the passing thereof through the customs." (T. D. 28285, June 26, 1907.) Inspecting birds — The words " all fees and exactions " contained in section 14, act of June 10, 1890 (known as the customs administrative act), relate only to such fees and exactions as may be imposed by the collecter of customs. This Board has no jurisdiction to pass upon or decide the legality of a fee exacted by an inspector appointed by the Secretary of Agriculture to in- spect imported birds. (T. D. 26936— G. A. 6242; December 26, 1905.) Notaries public who are Government employees — Discontinuance of fees for services performed during office hours to notaries public who are Government employees. (T. D. 25928; January 4, 1.905.) Packed-packages — Jurisdiction. (See Packed-package fees.) Felts or mats — Beer. (See Mats or felts.) Fernet bitters — Beciprocity with Italy. ( See Recpiroclty, fernet bitters from Italy.) DIGEST OP CUSTOMS DECISIONS, 1904-1907. 257 Perroolirome — Ferrotungsten — Perromolybdenum — Ferrovanadium — Ferro- manganese. Beld that certain alloys of iron and mineral substances, known as ferro- chrome, ferrotungsten, ferromolybdenum, and ferrovanadium, are not dutiable as " metals unwrought," under paragraph 183, act of 1897, but are dutiable at the rate applicable to the * ferro-manganese " enumerated in paragraph 122 of said act, which article they resemble in quality and use within the meaning of the so-called similitude clause in section 7 of said act. United States v. Roessler & Hasslacher Chemical Company. United States circuit court, southern district of New York ; June 2, 1904 ; suit 3416. Appeal by United States from an unpublished decision of the Board of General Appraisers, dated July 31, 1903. Decision of the Board affirmed. (T. D. 25392; June 10, 1904.) Appealed by Government to circuit court of appeals, second district. (T. D. 25592; September 10, 1904.) Ferrochrome, ferrotungsten, ferromolybdenum, and ferrovanadium, which are mixtures of iron with chromium, tungsten, molybdenum, and vana- dium, respectively, obtained by smelting, which are'not wrought or manu- factured by themselves into any article, but are used always In connection with some other materials, as with steel as an alloy, are not dutiable as " metals unwrought " under paragraph 183, act of 1897, but by virtue of the similitude clause in section 7 of the said act, at the rate applicable to " ferromanganese," enumerated in paragraph 122. Metals unwrought : In construing the provision in paragraph 183, act of 1897, for " metals unwrought," Held that an unwrought metal is one which is capable of being wrought, and not a substance which is only fit to be thrown Into the crucible to be melted up with other ingredients to produce an entirely different and distinct product. An " unwrought " material is one which has not been worked into shape, but Is suceptible of being transformed from its crude condition to an improved condition produced by the labor to which it may be subjected. Similitude clause— Resemblance — Identity : In order to be within the pur- view of the similitude clause in section 7, act of 1897, providing that any unenumerated article shall pay the same rate of duty which is levied on the enumerated article which it most resembles " in material, quality, texture, or the use to which it may be applied," identity is not required. It is enough if there be a substantial similitude in any of the particulars mentioned in said provision. Ferrochrome — Ferromanganese — Simili- tude: Ferrochrome, an unenumerated article, which, even to experts, looks like ferromanganese, is held to be similar to the latter substance in quality and use, notwithstanding that they produce different results and are not applied at the same stage in the process of making steel, and therefore to be within the purview of section 7, act of 1897, providing that any unenumerated article shall pay the same rate of duty which is levied on the enumerated article which it most resembles " in material, quality, texture, or the use to which it may be applied." United States V. Roessler & Hasslacher Chemical Company. United States circuit court of appeals, second circuit; March 2, 1905; No. 126; suit 3416. Appeal by United States from decision of circuit court, southern district of New York (131 Fed. Rep., 576; T. D. 25392). Decision of circuit court af- firmed. Acquiesced in (T. D. 26728) in part. (T. D. 26127; March 8, 1905.) 46341—08 17 258 DIGEST OF CUSTOMS DECISIONS, 1904-1907. Perrochrome — Perrotungsten — Ferromolybdenum — Ferrovanadium — Ferro- mauganese — Continued. Dutiable classification of ferrochreme pending final determination of issue in the courts. United States i: Roessler & Hasslacher Chemical Com- pany (T. D. 26127) not acquiesced in. (T. D. 26322; April 26, 1905.) Ferrochrome, ferromolybdeiium, ferrophosphate, ferrotltanium, ferrotung- sten, ferrovanadium, and other similarly constituted materials, Held to be dutiable at the same rate as ferromanganese under paragraph 122, act of 1897, by virtue of the " similitude clause," section 7 of said act. United States v. Roessler & Hasslacher Chemical Company (137 Fed. Rep., 770; T. D. 26127), followed. (T. D. 26788— G. A. 6173; October 17, 1905.) » Ferrochrome, ferrotungsten, ferromolybdenum, and ferrovanadium dutiable at 20 per cent ad valorem under paragraph 183, tariff act of 1897. (T. D. 28100; April 20, 1907.) Ferromolybdenum. (See Ferrochrome, etc.) Ferrotungsten. (See Ferrochrome, etc.) Ferrovanadium.. (See Ferrochrome.) Fertilizer, hair waste. (See Hair waste.) Figs, preserved. Preserved figs, bottled whole, as nearly as possible in their natural state, are dutiable as " figs " in paragraph 2(J4, act of 1897, and not as " fruits preserved * * * not specially provided for," in paragraph 263 of said act. Reiss v. United States (126 Fed. Rep., 578). United States circuit court, southern district of New York ; November 12, 1903 ; suit 3217. Appeal by importers from decision of Board of General Appraisers, G. A. 4946 (T. D. 23130). Decision of Board reversed. (T. D. 25049; Febru- ary 18, 1904.) Note. — An appeal has been taken from the foregoing deci- sion to the circuit court of appeals, second circuit. Figs preserved in spirits are dutiable under paragraph 263, act of 1897, as " fruits preserved in * * * spirits," at 1 cent per pound and 35 per cent ad valorem, and not under any of the rates of duty provided by para- graph 264, relating to " figs," which expression refers to figs in a dried condition, or by paragraph 262, relating to edible fruits, dried. Neither is such merchandise dutiable as a nonenumerated manufactured article at 20 per cent under section 6 of said act. United States ■;;. Reiss & Brady, suit 3217, C. C. A., January 24, 1905 (T. D. 25946), reversing Reiss & Brady v. United States (126 Fed. Rep., 578; T. D. 25049), and affirming In re Reiss & Brady, G. A. 4946 (T. D. 23130). (T. D. 26092— G. A. 5945; February 27, 1905.) Held that in the provision m paragraph 263, act of 1897, for "fruits pre- served in sugar, molasses, spirits, or in their own juices," the distinctive characteristics of that category are the use and form of the articles, and that figs preserved whole in any of the forms thus enumerated are duti- able under said provision and not under the provision in paragraph 264 for " figs," which in commercial significance means dried figs. United States V. Reiss & Brady. United States circuit court of appeals, second , circuit ; January 4, 1905 ; suit 3217. Appeal by the United States from decision of circuit court, southern district of New York (T. D. 25049; DIGEST OF CUSTOMS DECISIONS, 1904-190'7. 259 Pigs, preserved — Continued. 126 Fed. Rep., 578). Lower court reversed. Note. — Brennan v. United States (129 Fed. Rep., 837; T. D. 25274) now pending on appeal before circuit court of appeals, first circuit. (T. D. 25946; January 11, 1905.) Figured cotton cloth. (See Cotton cloth, figured.) Figures, china or bisque. Figures in the form of infants in a standing position, composed of china or bisque ware, about 8 inches ,in length, unsuitable for use as ornaments and designed exclusively as playthings for children. Held to be dolls and as such dutiable at the rate of 35 per cent ad valorem under paragraph 418, act of 1897, and not at the rate of 60 per cent ad valorem under paragraph 95 of said act. (T. D. 27206— G. A. 6311; March 8, 1906.) Figures, earthenware. (See Earthenware.) Figures, plaster-of-paris, decorated with gold leaf. (See Plaster-of-paris figures. ) Figures, small bisque or china ware known as " position babies." (See Posi- tion babies.) Figures, tissue paper. (See Paper, tissue, figures.) Files, riffle, measurement of. (See Riffle files.) Film, for moving-picture machines. Films or strips with pictures thereon produced by photographic process, used in moving-picture machines, are not known as photographs commercially or commonly, and are dutiable according to the material of which they are composed. G. A. 967 (T. D. 12105), G. A. 2660 (T. D. 15134), and G. A. 5505 (T. D. 24829) cited and followed. (T. D. 25426— G. A. 5723; June 24, 1904.) • Moving-picture films may be sent into Canada for exhibition purposes and returned under T. D. 28471. (T. D. 28563; November 30, 1907.) Filtering paper discs. (See Paper, discs, filtering.) Finality of published court decisions. Court decisions published in the weekly Treasury Decisions not to be ac- cepted as final, if adverse to the Government, unless accompanied by nota- tion of acquiescence by the Government. (T. D. 25961 ; January 14, 1905.) Fines. Violation of sections 2809 and 2797, Revised Statutes — Fines for omission of cargo or sea stores from manifest or list of stores come within T. D. 26563, to the effect that the Treasury Department acquires jurisdiction for customs purposes over cargo of vessels from foreign ports when it is taken in charge by customs officers, and that fees, fines, penalties, and forfeitures arising under the laws relating thereto are customs fees, fines, penalties, and forfeitures. (T. D. 26660; August 16, 1905.) Fines, penalties, and forfeitures. Jurisdiction — Opinion of Attorney-General. (T. D. 27246; circular No. 36; March 30, 1906.) 260 DIGEST OF CUSTOMS DECISIONS, 1904-1907. finished steel forgings. (See Steel forglngs, finished.) Fir balsam. Fir balsam, drawn from the tree and submitted to a process of straining for purification, is regarded in the trade generally as being in a crude condi- tion. Held to be a nonedible drug, not advanced in value or condition, and is entitled to free entry as such under paragraph 548, act of 1897. (T. D. 27162— G. A. 6303; February 27, 1906.) Pife brick. Defijied — The term "fire brick," as employed in paragraph 87, act of 1897, is not restricted to brick made from fire clay, but extends to all refractory brick, of whatever material composed, that are used like fire-clay brick, for che sake of their resistance to heat. (T. D. 26475— G. A. 6067; June 7, 1905.) Appealed. (T. D. 26500; June 19, 1905.) Magnesite brick — Brick made from magnesite, used for lining open-hearth furnaces, which, in addition to the refractory powers of silica brick and fire-clay brick, have the quality of resisting their own disintegration by the slag, found to be fire brick and dutiable under that enumeration in the tariff act of 1897. G. A. 2595 (T. D. 15018) cited. (T. D. 26475— G. A. 6067; June 7, 1905.) Appealed. (T. D. 26500; June 19, 1905.) The term " fire-brick " in paragraph 87, tariff act of 1897, is a well-known commercial designation meaning brick made from fire clay, and does not include magnesite brick, which are dutiable under the provision in the same paragraph for " brick other than fire-brick." United States v. Hempstead. United States circuit court, eastern district of Pennsyl- vania ; March 14, 1907: No. 42; suit 1729. Appeal by United States from decision of Board of United States General Appraisers, G. A. 0067 (T. D. 26475). (T. D. 28076; April 10, 1907.) Magnesite brick are not commercially understood as being included within the term " fire-brick " and are dutiable at the rate of 25 per cent ad valorem under the provisions of paragraph 87, tariff act of 1897, as "brick other than fire-brick."— G. A. 6067 (T. D. 26475) reversed; United States v. Hempstead (T. D. 28076) followed. (T. D. 28129— G. A. 6582; April 26, 1907.) Ketort settings dutiable as. (See Retort settings.) Weighing over 10 pounds each — Fire brick, weighing over 10 pounds each, should be classified for duty at the rate of 35 per cent ad valorem under paragraph 97, act of 1897. (T. D. 26501; June 19^ 1905.) Fire clay. Fire clay, coarsely ground and not in the form of powder, is dutiable as ." clay, * * ' unwrought or unmanufactured," under paragraph 93, act of 1897, and not as " clay, * * * wrought or manufactured," under the same paragraph. (T. D. 24969 — G. A. 5566; February 1' 1904.) Fireproof ed lumber. (See Lumber, fireproof ed.) Fish. Anchovies in bottles — Bottles dutiable under paragraph 90, act of 1897, for bottles "filled or unfilled, not otherwise specially provided for, and whether their contents be dutiable or free. (See Bottles.) (T. D. 25136; March 17, 1904.) DIGEST OF CUSTOMS DECISIOKS, 1904-1907. 261 Pish. — Continued. Autipasto — Fish in tin packages — So-called " antipasto," a relisli composed of tunny fish, mushrooms, olives, onions, and gherkins packed in olive oil in small tins, and having fish for its chief component in value and quantity, is dutiable under the provision for fish in tin packages in paragraph 258, tariff act of 1897, either directly or as being an unenumerated article composed in chief value of fish and so dutiable by virtue of section 7 of the act. It is error to assess the article under the provision in paragraph 241 for " pickles and sauces of all kinds * * * and fish paste or sauce." (T. D. 27886— G. A. 6535; February 4, 1907.) Appetit-sild — Anchovies — So-called appetit-sild, imported in tin packages, is dutiable under the pro- vision in paragraph 258, act of 1897, for " fish known * * * as anchovies, * * * packed in * * * tin boxes or cans." Reiss v. United States. United States circuit court, southern district of New York ; May 20, 1904 ; suit 3448. Appeal by importer from unpublished decisions of Board of General Appraisers, dated October 29 and Novem- ber 27, 1903. Decision of Board affirmed. (T. D. 25602 ; September 14, 1904.) Note. — No appeal has been taken from this decision. Appetit-sild or appetit-herring, consisting of small ^erring skinned, boned, pickled, and spiced, and packed in tins, are not within the provision in paragraph 258, tariff act of 1897, for " fish known or labeled as an- chovies, sardines, sprats, brislings, sardels, or sardell.en, packed in * * * tin boxes or cans," as they are not " known or labeled " under any of those names ; but they are dutiable under the provision in the same paragraph for "all other fish * * * in tin packages." In con- struing the portion of paragraph 258, tariff act of 1897, relating to " fish * * * in tin packages," in connection with the enumeration of " her- rings, pickled or salted," in paragraph 260, and of " fish, skinned or boned " in paragraph 261, Held that the fact of importation in tins is the controlling element, and that the first-named provision governs the classification of the following fish, when packed in tins : Appetit-sild or appetit-herring, consisting of herring, skinned, boned, pickled, etc., curled fillets, gaffelbitar, marinated herring, and kryd-sild. Benson v. United States. United States circuit court of appeals, seventh circuit; Novem- ber 8, 1907 ; No. 1371 ; suit 1725. Appeal by importer from circuit court of the United States, northern district of Illinois (T. D. 27502). (T. D. 28656; December 30, 1907.) Codfish in drums — Fish prepared for preservation — Held that certain codfish in drums containing less than a half barrel, which have been dried, packed in ice, or otherwise prepared for preservation, are dutiable as " fish * * * prepared for preservation," under paragraph 261, act of 1897, rather than as '-' fish in packages containing less than one- half barrel," under paragraph 258. Harvey v. United States. United States circuit court, southern district of New York ; February 15, 1905 ; suit 3522. Appeal by importer from decision of Board of General Ap- praisers. (T. D. 26076; February 18, 1905.) Cream of oodfi.sh — So-called cream of codfish, being the flesh of codfish, shredded, the skin and bones entirely removed, packed in wooden boxes, is dutiable under para- graph 261, act of 1897, as "fish, skinned or boned," and not under para- 262 DIGEST OF CUSTOMS DECISIONS, 1904-1907. Fish. — Continued. Cream of codfish — Continued. graph 258 of said act as " fish in packages containing less than one-half barrel." G. A. 5130 (T. D. 23697) reversed; Teed v. ITnited States (126 Fed. Eep., 447; T. D. 25137) followed. (T. D. 24916— G. A. 5546; Janu- ary 19, 1904.) So-called cream of codfish, being the shredded flesh of codfish, removed from the skin and bones, is dutiable under the provision in paragraph 261, act of 1897, for " fish, skinned or boned," and not under paragraph 258 of said act as " fish in packages containing less than one-half barrel." Teed v. United States (126 Fed. Rep., 447). United States circuit court, southern district of New York ; November 12, 1903 ; suit 3322. Appeal by importer from decision of Board of General Appraisers, G. A. 5130 (T. D. 24916). Decision of Board reversed. (T. D. 25137; March 17, 1904.) Note. — The United States acquiesced in this decision. Cuttlefish. (See Fish, flatfish.) Flatfish and cuttlefish — Flatfish (squid) and cuttlefish free of duty under paragraph G59, tariff act of 1S97. (T. D. 28441; October 2, 1907.) Free entry of — Owntrship of nets — An American corporation imported fish caught in Canadian fresh waters by a Canadian corporation, which in catching the fish used nets which were bought by the former corporation, and leased to the latter for a period covering the life of the rnets and for a sum much less than their value. ffcid that the importing corporation " owned " these nets, within the con- templation of paragraph 571, act of 1890, providing for the free entry of "fresh or frozen fish (except salmon), caught in fresh waters * * * with nets or other devices owned by citizens of the United States," and that the fish thus caught were free of duty under said paragraph. De- troit Fish Company v. United States (125 Fed. Rep., 801). United States circuit court, eastern district of Jlichigan ; Detroit, Mich., March 18, 1901 ; suit 1158. Appeal by importers from decision of Board of General Appraisers, G. A. 1271 (T. D. 12622). Decision of Board reversed. (T. D. 2.5002; February 5, 1904.) Note. — This decision was acquiesced in by the Government. Frozen, entered at average price. (See Average price.) Frozen halibut — The provision for mackerel, halibut, and salmon, eo nomine, in paragraph 261, act of 1897, covers such fish only when fresh, pickled, or salted. If in any other condition they are dutiable at three-fourths of 1 cent per pound under the opening clause of the same paragraph or at 30 per cent under paragraph 258. In re Mattlage, G. A. .5726 (T. D. 25429), cited and followed. (T. D. 25480— G. A. 5727; June 28, 1904.) Frozen halibut dutiable at the rate of 1 cent per pound under the conclud- ing clause of paragraph 261, act of 1897. (T. D. 26136; March 9, 1905.) Frozen mackerel — Mackerel, fresh (frozen), are dutiable at the rate of 1 cent per pound under paragraph 261 of the present act irrespective of the fact that they are imported in packages of less than one-half barrel and are not dutiable at the rate of 30 per cent ad valorem under paragraph 258. Cross v. See- DIGEST OP CTJSTOMS DECISIONS, 1904-1907. 263 ^Fish. — Continued. Trozen mackerel — Continued. berger (30 Fed. Rep., 427), T. D. 26136, and Loggie v. United States (reported in T. D. 26340) cited. (T. D. 26646— G. A. 6127; August 3, 1905.) Frozen mackerel, salmon, and halibut — Mackerel, salmon, and halibut preserved by being frozen or by being packed in Ice are not dutiable under the last subdivision of paragraph 261, act of 1897, as mackerel, etc., fresh, but fall within the catch-all provision contained In the first subdivision of the same paragraph, and are dutiable thereunder at three-fourths of 1 cent per pound. Cross v. Seeberger (30 Fed. Rep., 427) cited and distinguished; G. A. 5727 (T. D. 25430) re- affirmed; G. A. 6127 (T. D. 26646) overruled. (T. D. 26856— G. A. 6208; November 13, 1905.) Appeal. (December 5, 1905; T. D. 26891.) Ground clams in tins — Shell fish — So-called condensed clams, which consist of fresh clams removed from the shell, ground into fine particles, and then sealed in tin cans after a partial evaporation of the moisture, and which are used as a substitute for fresh clams in making broth, chowder, and other culinary articles, are free as " shell fish," under paragraph 659, act of 1897, and are not dutiable by similitude at the same rate as " fish paste or sauce," under paragraph 241. (T. D. 26387— G. A. 6052; May 22, 1905.) Herring:, frozen, fresh — Herring naturally frozen immediately after being caught are dutiable as "herrings, fresh," under paragraph 260, act of 1897. (T. D. 26217— G. A. 5992; March 28, 1905.) Herring, smoked — Smoked herring imported in wooden packages containing less than a half barrel of fish, each dutiable at three-fourths of 1 cent per pound under paragraph 261, act of 1897, or at 30 per cent ad valorem under paragraph 258, according to which is the higher rate, and not as " herrings, pickled or salted," under paragraph 260. G. A. 4908 (T. T>. 22969) and Meyer & Lange et al. v. United States (124 Fed. Rep., 293) cited and followed. (T. D. 25429— G. A. 5726; June 28, 1904.) Smoked herring are not within the provision in paragraph 260, act of 1897, for " herrings, pickled or salted," but are dutiable as smoked fish under paragraph 261, except that if In packages containing less than a half barrel they are dutiable as " fish in packages containing less than one-half barrel," under paragraph 258, whenever the ad valorem rate there pro- vided exceeds the specific rate provided in said paragraph 261. Mattlage V. United States. United States circuit court, southern district of New York ; December 21, 1904 ; suit 3624. Appeal by importer from decision of Board of General Appraisers, G. A. 5726 (T. D. 25429). Decision of Board affirmed. (T. D. 26037; February 8, 1905.) Note.— No appeal was taken from this decision. In barrels, dutiable weight — The weight of the brine in which salt or pickled fish in barrels Is immersed is not part of the dutiable weight of the fish. Said dutiable weight is the actual weight of the fish including whatever brine may cling to it or may have been absorbed by it. (T. D. 25409— G. A. 5717; June 20, 1904.) ' Acquiesced in by Government. (T. D. 25421 ; June 28, 1904.) 264 DIGEST OF CUSTOMS DECISIONS, 1904-1907. Fish — Continued. In boxes having several compartments — Smelts packed in a box or case divided into several compartments, each compartment containing a suflBcient number of pounds, so that the total quantity aggregates not less than 100 pounds (the weight of a one-half barrel of fish), do not fall within the provision of paragraph 258, act of 1897, for " fish in packages containing less than one-half barrel," provided the box or case constitutes but one package, having but one covering forming the immediate receptacle of the fish. Contra, where smelts are packed in separate boxes or packages of less capacity than one-half barrel and then packed in an outer case, so that the aggregate quantity would amount to one-half barrel or over. (T. D. 25583; Sep- tember 7, 1904.) Fish packed in a box or case divided into several compartments, each com- partment containing a sufficient number of pounds, so that the total quantity aggregates not less than 100 pounds (the weight of a one-half barrel of fish), do not fall within the provision of paragraph 258, act of 1897, for " fish in packages containing less than one-half barrel," pro- vided that the box or case constitutes but one package, having but one covering forming the immediate receptacle of the fish. (T. D. 26441 — G. A. 6059; May 31, 1905.) Four boxes, each containing 25 pounds of smelts, were placed end to end, and secured together in that position by nailing a board along the tops and another board along the bottoms of the boxes, so that by merely sawing through the top and bottom boards in three places the four boxes would be detached from each other; Held that fish packed In the manner described are packed in packages of 25 pounds each, and are therefore dutiable under the provision In paragraph 258, act of 1897, for " fish in packages containing less than one-half barrel." G. A. 6059 (T. D. 26441) distinguished. (T. D. 26769— G. A. 6166; October 3, 1905.) In packages confining less than one-half barrel — Construction— The phrase " fish in packages containing less than one-half barrel," in paragraph 258, act of 1897, does not apply to mackerel, fresh, pickled, or salted ; the words " and not specially provided for in this act," imme- diately following that phrase, excluding from classification under para- graph 258 all fish specifically provided for in paragraph 261 of the present act. (T. D. 26646— G. A. 6127; August 3, 1905.) The provision in paragraph 258, act of 1897, for " fish in packages contain- ing less than one-half barrel, and not specially provided for," is more specific than that in paragraph 261 for " fish, fresh, * * * frozen, packed in ice, or otherwise prepared for preservation, not specially pro- vided for." Specific designation — Two or more rates of duty applicable : The provision in section 7, act of 1897, that where two or more rates of duty are applicable to imported merchandise " it shall pay duty at the highest of such rates," Held not to apply in a case in which, as where one of two applicable rates is specific and the other ad valorem, it would be impossible to say that there would be practicable uniformity as to the relative amounts of duties assessed. Tariff provisions — Pre- sumption of relation to existing course of business : There is a presump- tion that every provision In a customs act classifying merchandise has relation to some existing course of business. Loggie r. United States. United States circuit court of appeals, first circuit; Boston, Mass., April DIGEST OF CUSTOMS DECISIONS, 1904-1907. 265 rish — Continued. In packages containing less than one-half barrel — Construction — Continued. 21, 1905; No. 571; suit 1655. Appeal by importer from decision of cir- cuit court for district of Maine, affirming Abstract 3148 (T, D. 25677). Circuit court affirmed. (T. D. 26340; April 28, 1905.) Appeal directed from decision of the Board of United States General Ap- praisers, Abstract 7522 (T. D. 26637), in which it is held that certain dried fish imported in cases of 100 pounds each, each case containing 100 packages of 1 pound each, is dutiable at three-fourths of 1 cent per pound under paragraph 261, and not dutiable at the rate of 30 per cent ad valorem under paragraph 258, as fish in packages containing less than one-half barrel. (T. D. 26663 ; August 21, 1905.) In tins, measurement — Pish packed in tin boxes having a separate piece of tin with a small piece of wood pressed down on the fish to hold the fish in place, thus leaving a small vacant space between the piece of tin and the outside of the can, Held dutiable according to the capacity of the tins and not of the con- tents. (T. D. 27490— G. A. 6400; July 12, 1906.) In construing paragraph 258, tariff act of 1897, providing for fish in tins " containing " various quantities, Held that the ascertainment of those quantities should be based on the actual capacity of the tins rather than on the amount of fish contained in them. Gandolfl v. United States. United States circuit court, southern district of New York ; January 18, 1907 ; suit 4379. Application of importer for review of decision of Board of United States General Appraisers, G. A. 6400 (T. D. 27490). Board affirmed. No appeal was taken in this case. (T. D. 27854; January 23, 1907.) Prepared fish sounds — Fish sounds invoiced at from 25 to 35 cents per pound, that have been split, cleaned, dried, and otherwise treated, and are used entirely for ' food, are subject to classification under paragraph 23, tariff act of 1897, as " prepared * * * flsh sounds," and not under paragraph 496 relating to " fish sounds, crude, dried, or salted for preservation only, and unmanufactured." United States v. Bestard. United 'States circuit court, district of Porto Rico; May — , 1907; No. 398; suit 1851. Appeal by United States from decision of Board of United States General Ap- praisers, Abstract 11694 (T. D. 27409). Board reversed. (T. D. 28234; June 12, 1907.) Fishhooks, wire. Spear-point fishhooks made from round steel or iron wire smaller than number 18 Birmingham wire gauge are dutiable at IJ cents per pound plus 40 per cent ad valorem under the provisions of paragraph 137, act of 1897, as articles made from wire valued at more than 4 cents per pound. Similar hooks made from wire not smaller than number 18 Birmingham wire gauge held to be dutiable at li cents per pound plus the specific rate provided in the opening clause of the same paragraph according to the actual gauge of the wire. Abstract 6908 (T. D. 26449) superseded. (T. D. 27764— G. A. 6494; December 17, 1906.) Pishhooks, wire — ^Protest, sufficiency of. (See Protest, sufficiency of.) Fish netting. Held that fish netting composed of cotton is not dutiable under the provi- sion in paragraph 339, act of 1897, for " nets or nettings * * * com- 266 DIGEST OF CtrSTOMS DECISIONS, 1904-1907. Fish, netting — Continued. posed wholly or in chief value of * * * cotton," but under paragraph 322 of said act as " manufactures of cotton." Ederer v. United States. United States circuit court, northern district of Illinois ; Chicago, October 28, 1902; No. 26077; suit 1512. Appeal by importer from an unpub- lished decision of the Board of General Appraisers, dated April 29, 1901. Board reversed. (T. D. 25111; March 9, 1904.) Note. — No appeal was taken from this decision. Fish-oil cake. " Fish-oU cake," consistlug of the harder portion of the oil obtained from the Japanese sardine, known as fish tallow, Is dutiable at three-fourths of 1 cent per pound as tallow under paragraph 279, act of 1897. (T. D. 25265; May 6, 1904.) Fish plates, railway, old. Held that old fish plates in such a bad and worn condition as to be wholly useless for rail or track purposes, and fit only for remanufacture, are dutiable under the provision in paragraph 122, act of 1897, for " scrap steel * * * fit only to be remanufactured," and not under paragraph 130 as " railway fish plates." Ginsburg v. United States. United States circuit court, western district of New York; March 1, 1906; suit 1566. Appeal by importer from decision of Board of General Appraisers, G. A. 5398 (T. D. 24605). Board reversed. (T. D. 27228; March 21, 1906.) Acquiesced in April 17, 1906. (T. D. 27297.) Fish roe — Caviar. Caviar or fish roe, imported in tin packages, is not dutiable as an unenu- merated manufactured article under section 6, act of 1897, but, by simili- tude, under the provision in paragraph 258 for fish in tin packages, which it resembles in quality, texture, and use within the meaning of the simili- tude clause in section 7 of said act. Menzel v. United States. Meyer v. United States. Weber v. United States. United States circuit court, southern district of New York ; December 14, 1904 ; suits 3636-3638. Ap- peal by importers from decision of Board of General Appraisers, Abstract 2287 (T. D. 254S2). See also G. A. 5424 (T. D. 24682). Decision of Board affirmed. (T. D. 25875; December 16, 1904.) Caviar or fish roe imported in tin packages is not dutiable as an unenu- merated manufactured article under section 6, act of 1897, but, by simili- tude, under the provision in paragraph 258 for fish in tin packages, which it resembles in quality, texture, and use within the meaning of the similitude clause In section 7 of said act. Menzel v. United States. United States circuit court of appeals, second circuit; February 1, 1906; No. 85; suit 3636. Appeal by importer from decision of circuit court, southern district of New York. (135 Fed. Rep., 918; T. D. 25875.) Lower court affirmed. (T. D. 27118 ; February 7, 1906.) Fish roe — Cod. Cod -roe preserved by salting or brining was classified as salted fish under the provisions of paragraph 261, act of 1897. Held that the merchandise, being unfit for use as food by human beings, is entitled to free entry under the provisions of paragraph 549. (T. D. 26916— G. A. 6230; De- cember 14, 1905.) DIGEST OP CUSTOMS DECISIONS, 1904-1907. 267 Pish skins, in fragmentary condition. Fish skins imported in a fragmentary condition are free of duty as " fish skins " under paragraph 556, act of 1897, and are not dutiable at the rate of 50 per cent ad valorem under paragraph 261 of the present act as fish prepared. (T. D. 26633— G. A. 6123 ; July 29, 1905.) Pish sounds. Edible fish sounds are dutiable at the appropriate rates according to value provided by paragraph 28, act of 1879, and not at 30 per cent ad valorem under the provision of paragraph 258 of that act for fish in packages. (T. D. 26678— G. A. 6138; August 24, 1905.) Fisheries, American. Sponges free as products of. (T. D. 26550; June 28, 1905.) Fishing rods — Walking canes. Bamboo fishing rods, consisting of an outer section in the form of a walking cane, containing two smaller sections, the whole, when drawn out in the manner of a telescope, forming a fishing rod, found not to be walking canes, and held dutiable as manufactures of wood. (TT D. 25969 — G. A. 5895; January 16, 1905.) Flags, silk. Small silk fiags are dutiable as manufactures of silk at 50 per cent ad valorem under paragraph 391, tariff act of 1897, and not as toys under paragraph 418 of said act. (T. D. 28373— G. A. 6654 ; July 30, 1907.) Flat envelopes. (See Paper, flat envelopes.) Flax. Card-cloth foundation — Card-cloth foundation, a woven fabric composed of wool and flax, the latter being the component of chief value, held dutiable under paragraph 346, act of 1897, as fabrics in chief value of flax. (T. D. 25431 — G. A. 5728 ; June 28, 1904.) Card waste — Flax card waste is properly dutiable at the rate of 10 per cent ad valorem under the provisions of paragraph 463, act of 1897, as waste not otherwise provided for. (T. D. 26415— G. A. 6056; May 25, 1905.) Appealed. (T. D. 26497; June 17, 1905.) Completed articles — The provision for " woven fabrics " in the final clause of said paragraph 346 is not limited in its application to goods in the piece, but includes as well completed articles in condition ready for use. Accordingly, com- pleted articles weighing less than 4J ounces per square yard and contain- ing more than 100 threads to the square inch are dutiable at 35 per cent ' ad valorem under said paragraph as " woven fabrics," and not at 45 per cent ad valorem under paragraph 347 as manufactures of flax not spe- cially provided for. United States v. McBratney (105 Fed. Eep., 767) ; G. A. 4896 (T. D. 22920) followed. (T. D. 25195— G. A. 5641; April 7, 1904.) Countable flax fabrics — Variation of thread count — In construing the provision in paragraph 346, act of 1897, of certain rates of duty on fabrics of flax varying according to thread count, etc., Held that it is not necessary that a fabric should be homogeneous throughout in or- 268 DIGEST OF CtrSTOMS DECISIONS, igCMr-lDOl. Flax — Continued. Countable flax fabrics — Variation of thread count — Continued. der to bring it within said paragraph, and that the paragraph may include so-called drawn work from which some of the threads have been removed. Simon v. United States and Ulmann v. United States. (T. D. 25363; June 7, 1904.) Determination of component material of chief value — In the determination of the component material of chief value of a fabric each single material going to make up the yarns, as well as the fabric itself, must be taken into consideration. Where a fabric is composed in part of a yarn made of flax and jute, in the ascertainment of the single component material of chief value In said fabric both the flax and the jute must be considered as compared with the other single component materials entering into the composition of the fabric. (T. D. 27155 — 6. A. 6296; February 21, 1906.) Drawnwork. (See Drawn work.) Fringed goods-^Ueasurement — Fringes of fringed flax articles are not to be Included In the ascertain- ment of the specific or square-yard feature of the duty provided for in paragraph 346, act of 1897. G. A. 4077 (T. D. 18979) followed. (T. D. 25195— G. A. 5641; April 7, 1904.) Hemstitched goods — Measurement — In assessing square-yard duties on hemstitched goods both sides of the hemstitch should be Included in the measurement in determining the num- ber of square yards upon which to assess duty. G. A. 4077 (T, D. 18979) aflSrmed by United States circuit court, southern district of New York, January 19, 1904 (suit 2818; no opinion), followed. (T. D. 25195— G. A. 5641; April 7, 1904.) Linen suitings — With polka dots dutiable as. (T. D. 25258— G. A. 5668 ; April 30, 1904.) Noils- Flax noils, which are produced by the combing of tow of flax, and ordinarily used, directly and mixed with other materials, to manufacture yarns to be made into carpets, crash, and other woven fabrics, are dutiable, directly or by similitude, by virtue of section 7, act of 1897, as " tow of flax " under the provisions of paragraph 326 of said act, and not as " waste, not specially provided for," under paragraph 463 of said act. (T. D. 24963 — G. A. 5560; January 27, 1904.) Flax noils are not dutiable under paragraph 326, act of 1897, as " tow of flax," either directly or by similitude, but under paragraph 463 as " waste not specially provided for." Ritchie v. United States. United States circuit court, southern district of New York; June 5, 1905; suit ,3502. Appeal by Importer from decision of Board of General Appraisers, G. A. 5560 (T. D. 24963). Board reversed. (T. D. 26461; June 6, 1905.) Flax noils held properly dutiable as waste not specially provided for under paragraph 463, tariff act of 1897. — Ritchie v. United States (141 Fed. Rep., 664; T. D. 26461) followed. (T. D. 27997— G. A. 6558; March 7, 1907.) Paintings on. (See Paintings on flax.) Pile fabrics. (See Pile fabrics of flax.) DIGEST OF CUSTOMS DECISIONS, 1904-1901. 269 Flax — Continued. Squares — T7nfinished handkerchiefs — Unhemmed squares and other geometrical figures, cut from flax cloth, the principal use of which is for manufacture into handkerchiefs, are duti- able under the provision in paragraph 345, act of 1897, for " handker- chiefs composed of flax * * * unfinished," and not under paragraph 346 as " woven fabrics of flax." Meyer v. United States. United States circuit court, southern district of New York ; February 15, 1905 ; suit 3332. Appeal by importer from decision of Board of General Appraisers, G. A. 5143 (T. D. 23745). Decision of Board affirmed. (T. D. 26075; February' 18, 1905.) Squares — Handkerchief centers — Seld that unhemmed squares and other figures cut from flax cloth, the prin- cipal use of which is in the manufacture of handkerchiefs, are dutiable as unfinished handkerchiefs, under paragraph 345, act of 1897. Beld that certain linen squares, ranging in size from 6 by 6 inches to 9 by 9 inches, with a hem not exceeding 1 Inch in width, which are used chiefly as centers for lace handkerchiefs, are dutiable as hemstitched hand- kerchiefs, under paragraph 345, act of 1897. (T. D. 26148-— G. A. 5963 ; March 9, 1905.) Turkish towels — Dutiable as flax articles. (See Turkish towels.) Waste. (See Paper stock.) Wool-flax fabrics. (See Wool-fiax fabrics.) Woven fabrics and articles of flax — The words " articles and fabrics " are used interchangeably in paragraph 346, act of 1897. Accordingly, the proviso to that paragraph prescribing a minimum rate of duty on the " foregoing articles in this paragraph," in- cludes the " woven fabrics " as well as the " articles " covered by that clause of said paragraph which the proviso follows. Woven cloths in the piece composed wholly or in chief value of flax weighing more than 4J ounces per square yard are accordingly subject to the terms of the proviso. United States v. McBratney (105 Fed. Rep., 767) and G. A. 4896 (T. D. 22920) followed. (T. D. 25195— G.. A. 5641; April 7, 1904.) Tarns — Lea — Single flax yarns not finer than 80 lea or number imported in the gray are dutiable under the first provisions of paragraph 331, act of 1897. Single flax yarns not finer than 80 lea or number not in gray, the lea or number being taken in the condition as imported, are properly dutiable under the provisions of paragraph 347 of said act. Single flax yarns finer than 80 lea or number, the lea or number being taken in the condition as im- ported, are properly dutiable under the last provision of paragraph 331 of said act, at the rate of 15 per cent ad valorem. In re Downing, G. A. 4994 (T. D. 23283), distinguished. (T. D. 26666— G. A. 6134; August 22, 1905.) Elax-wool fabrics — Manufactures of wool. Flax-wool fabrics in which fiax is the more valuable element are dutiable under paragraph 346, tariff act of 1897, as fabrics in chief value of flax, rather than under paragraph 366 as manufactures in part of wool, a con- trary clasification not being required by the proviso in paragraph 391 of 270 DIGEST OP CUSTOMS DECISIONS, igoi-igff?. Flax-wool fabrics — ^Manufactures of wool — Continued. the silk schedule that " all manufaetures, of which wool is a component material, shall be classified and assessed for duty as manufactures of wool." United States v. Wilkinson Company. United States circuit court, district of Rhode Island ; March 26, 1907 ; Xo. 2819 ; suit 1862. Appeal by United States from a decision of the Board of United States General Appraisers, Abstract 12331 (T. D. 27545). Board affirmed. (T. D. 28105; April 24, 1907.) The proviso in paragraph 391, tariff act of 1897, providing that " aU manu- factures, of which wool is a component material, shall be classified and assessed for duty as manufactures of wool," relates only to goods com- posed of wool and silk, and therefore does not require that fabrics in chief value of flax and in part of wool should be removed from the application of the provision in paragraph 346, tariff act of 1897, for fabrics of which flax is "the component material of chief value," to the provision in para- graph 366 for cloths and other manufactures " made wholly or in part of wool." United States v. Walsh. United States circuit court, district of Massachusetts ; February 5, 1907 ; No. 159 ; suit 1849. Appeal by United States from decision of Board of United States General Appraisers, Ab- stract 11698 (T. D. 27409). Board sustained. (T. D. 27921; February 13, 1907.) Flax-wool fabrics in which flax is the more valuable element are dutiable under paragraph 346, tariff act of 1897, as fabrics in chief value of flax, rather than under paragraph 366 as manufactures in part of wool, a con- trary classification not being required by the proviso in paragraph 391 of the silk schedule that " all manufactures, of which wool is a component material, shall be classified and assessed for duty as manufactures of wool." In construing paragraph 391, tariff act of 1897, relating to " all manufactures * * * of which silk is the component material of chief value," and containing a proviso " that all manufactures, of which wool is a component material, shall be classified and assessed for duty as manu- factures of wool," Held that the expression " all manufactures " in the proviso has relation only to the same words used in the beginning of the paragraph, this being in accordance with the ordinary rule that provisos at the close of an independent paragraph like this should be construed as only limiting or being limited by what precedes it therein. United States V. Walsh. United States circuit court of appeals, first circuit; July 2, 1907; No. 702; suit 1849. Appeal by United States from circuit court of the United States for district of Massachusetts (T. D. 27921), affirming a decision of Board, Abstract 11698 (T. T>. 27409). Decision adverse to Government. (T. D. 28325; July 17, 1907.) Flax-wool fabrics in which flax is the more valuable element are dutiable under paragraph 346, tariff act of ISOV, as fabrics in chief value of flax, rather than under paragraph 366 as cloths in part of wool, a contrary classification not being required by the proviso in paragraph 391 of the silk schedule that " all manufactures of which wool is a component ma- terial shall be classified and assessed for duty as manufactures of wool." United States v. Johnson. United States circuit court of appeals, second circuit ; November 8, 1907 ; No. 60 ; suit 4. Appeal by Government from circuit court of the United States for southern district of New York (154 Fed. Rep., 752; T. D. 27897), afllrming decisions of Board, Abstract 11697 (T. D. 27409) and Abstract 11794 (T. D. 27426). Decision adverse to Government. (T. D. 28516; November 20, 1907.) Acquiesced in. (T. D. 28588; December 7, 1907.) DIGEST OF CUSTOMS DECISIONS, 1904-1907. 271 riax-wool fabrics — Manufactures of wool — Continued. Fabrics composed of a flax warp and a wool weft, flax being the component of cMef value, are more speclflcally provided for under paragraph 346, taritt" act of 1897, as fabrics composed in chief value of flax than under paragraph 366 as " manufactures * * * made wholly or in part of wool." United States v. Johnson (T. D. 28516) followed. (T. D. 28648— G. A. 6697; December 21, 1907.) Flitters. So-called flitters, which are produced by hammering metal clippings into minute flakes and are used on wall paper, are not dutiable as " bronze powder " under paragraph 179, act of 1897, nor as a color or pigment under paragraph 58 of said act, but as manufactures of metal under paragraph 193 of said act. Baer v. United States. United States circuit court, southern district of New York ; December 16, 1903 ; suit 3218. Ap- peal by importers from decision of Board of General Appraisers, G. A. 4941 (T. D. 23112). Decision of Board affirmed. (T. D. 25181; April 2, 1904.) Note. — No appeal was taken from this decision. See Meier v. United States (T. D. 25042), relating to similar merchandise, in which a different conclusion was reached, and from which the United States has taken an appeal to the circuit court of appeals, second circuit. So-called flitters, made from sheets of copper and zinc and reduced to a fine condition for use in the same manner as bronze powder, are free of duty under the provision in paragraph 533, act of 1897, for " all composition metal of which copper is a component material of chief value." Meier i;. United States. United States circuit court, southern district of New York ; January 20, 1904 ; suit 3329. Appeal by importers from decision of Board of General Appraisers, G. A. 5150 (T. D. 23752). Decision of Board reversed. (T. D. 25042; February 18, 1904.) An article produced by reducing thin sheets of composition metal by me- chanical means to a very fine state, which is commercially known as flitters, and is employed to sprinkle over surfaces on which it is desired to produce a glittering efCect, is not free of duty under the provision in paragraph 533, act of 1897, for " all composition metal," but is a manu- factured article, dutiable under the provision in paragraph 193 for " ar- ticles or wares * * * composed wholly or in part of * * * metal, and whether partly or wholly manufactured." United States v. Meier. United States court of appeals, second circuit; January 6, 1905; suit 3329. Appealed by United States from decision of circuit court, southern district of New York (128 Fed. Rep., 472; T. D. 25042). Decision of lower court reversed. (T. D. 25973; January 18, 1905.) Flitters are dutiable under the provisions of paragraph 193, act of 1897, as articles not specially provided for, composed of metal. Having been manufactured from composition metal into articles having a particular form and use and a distinctive trade name, they are no longer " compo- sition metal" within the purview of paragraph 533. United States v. Meier (C. C. A.; T. D. 25973), reversing Meier v. United States (T. It. 25042; 128 Fed. Hep., 472) and affirming 6. A. 5150 (T. D. 23752) cited and followed. (T. D. 26089— G. A. 5942 • February 24, 1905.) Floor plates, steel. (See Steel.) Floral waters. Scented or floral waters, such as orange-flower water, rose water, etc., are dutiable as medicinal preparations at the rate of 25 per cent ad valorem 272 DIGEST OF CUSTOMS DECISIONS, lOOl-lOO"?. Floral waters — Continued. under paragraph 68, act of 1897. 6. A. 1042 (T. D. 12228) and G. A. 5653 (T. D. 25232) followed. See T. D. 26462; suit 3546. (T. D. 26587— G. A. 6098; July 14, 1905.) The floral waters known as orange-flower water and rose water are not dutiable as medicinal preparations under paragraph 68, act of 1897, but as unenumerated manufactured articles under section 6. Euler v. United States. United States circuit court, southern district of New Yorlv ; May 28, 1906; suit 4149. Appeal by importer from decision of Board of General Appraisers. Board of General Appraisers reversed. (T. D. 27428; June 20, 1906.) Acquiesced in. (T. D. 27440.) Kose water, orange-flower water, and water of roses not dutiable as medici- nal preparations at 25 per cent ad valorem, under paragraph 68, but at 20 per cent under section 6 as enumerated manufactured articles. Euler V. United States (T. D. 27428) followed. (T. D. 27600—6. A. 6436; September 7, 1906.) Floral waters are dutiable as unenumerated manufactured arUcles under section 6, tariff act of 1897, rather than as waste under paragraph 463 or as drugs under paragraph 20. Burr v. United States. United States circuit court, southern district of New York; November 12, 1907; suit 4523. Appeal by importer from decision of Board of United States Gen- eral Appraisers, G. A. 6436 (T. D. 27600). Board affirmed. (T. D. 28540; November 26, 1907.) Floressence valley lily. (See Grease, enfluerage.) Flour, bean. (See Bean flour.) Flycatchers, wire. Flycatchers made of iron wire coated with a chemical compound, notwith- standing that the latter be the component material of chief value, are dutiable under paragraph 193, act of 1897, as articles composed in part of metal, manufactures in chief value of chemical compound not being provided for. Hamano v. United States (T. D. 24946), Seeberger v. Schlesinger (152 U. S., 581), and G. A. 4605 (T. D. 21786) cited and fol- lowed. (T. D. 25150— G. A. 5622; March 23, 1904.) Fobs, watch, parts of. (See Jewelry.) Folding pictures — Lithographic prints. (See Lithographic prints.) Font floor, marble. (See Marble-font floor.) Food products, imported. Belabeling of. (See Pure-food law.) Foreign coins. Imitations of. (See Coins, foreign.) Rupee — Valuation of. (See Currency of invoice.) "Spanish gold" and "Cuban" pesos. (See Currency of invoice.) Valuation of — Consular certification of invoices. (See Currency of invoice.) Foreign goods returned. (See Reimportation.) DIGEST OF CUSTOMS DECISIONS, igOi-lQOT. 273 Forfeiture. Baggage — Articles on person — Articles on the person are " baggage " within the meaning of section 2802, Revised Statutes, penalizing the concealment of dutiable articles in the " baggage of any person arriving in the United States ;" and a package of precious stones found in the pocket of a passenger which he had failed to declare as required by said section is subject to the penalty there pro- vided. Two Hundred and Eighteen and One-Half Carats Loose Emer- alds V. United States. United States circuit court of appeals, second circuit ; June 5, 1907. Appeal by claimant. In error to the district court of the United States for southern district of New York. Decision in favor of the Government. (T. D. 27851.) (T. D. 28235; June 12, 1907.) Sort — Certain diamonds of an inferior quality. United States v Fifteen Drilled Diamonds. (See Bort.) (T. D. 25046; February 18, 1904.) Construction of section 9, customs administrative act — None of the acts denounced by section 9, customs administrative act of 1890, constitute an offense thereunder, unless they deprive the United States of some of its lawful duties. One who had the right of possession of and a lien upon imported merchandise for the duties and for transpor- tation expenses which he had paid, together with the option to purchase any of it at fixed prices, or to return it to the tentative vendors, declared in good faith in making an entry of the goods, which were invoiced to him, that he was the owner. His statement did not deprive the Gov- ernment of any lawful duties. Held, the use of this statement to make the entry did not constitute an ofCense under section 9, customs adminis- trative act of 1890. United States v. Ninety -nine Diamonds. (T. D. 26775; October 9, 1905.) Costs — Where, on an action to forfeit imported merchandise, the court found the merchandise not to have been imported with intent to violate the cus- toms laws of the United States, Held that the claimant of the merchan- dise was not liable for costs, by virtue of section 16, act of June 22, 1874 (18 Stat., 189), providing that in such proceedings no fine, penalty, or forfeiture shall be imposed unless intent to defraud be found by the court. Only in case of a payment or forfeiture is the claimant or prop- erty liable for costs of seizure. United States v. One Hundred and Fifty Head of Cattle and Fifty-Two Calves (77 Pac, 489). Supreme court of Arizona ; July 9, 1889. Appeal from district court of Arizona for the first district. Judgment for costs reversed. (T. D. 26520; June 19, ]905.) Customs revenue oases — Statute of Limitations — ^Pecuniary penalty — Section 22, act of June 22, 1874 (18 Stat., 190), providing that forfeiture proceedings arising " under the customs revenue laws of the United States " must be begun within three years, is, at least as to the cus- toms revenue cases, an amendment to section 1047, Revised Statutes, providing a five-year limitation for forfeiture proceedings arising "under the laws of the United States." The provision in section 9, customs administrative act of 1890, for th*e forfeiture of the value of undervalued Importations, is penal in its nature, and an action for the forfeiture of such value is for " a pecuniary penalty of forfeiture " 46341—08 18 274 DIGEST OF CUSTOMS DECISIONS, 1904-1907. Forfeiture — Continued. Customs revenue cases — Statute of Limitations — Pecuniary penalty — Cont'd, witiiin the meaning of section 22, act of June 22, 1874 (18 St.it., 190), providing that such actions must be brought within three years after the forfeiture accrues. United States v. Witteman. United States clr^cult court of appeals, second circuit; January 7, 1907; Xo. 258. In error to district court of the United States for the eastern district of New York. Judgment affirmed. (T. D. 27876; January 30, 1907.) Decree by default — A decree of forfeiture of merchandise seized for smuggling had been entered by default, and the term of the court during which such entry was made had expired; Held that the decree could not be opened and set aside at ;iny subsequent term. Proceedings In United States courts for the for- feiture of smuggled goods are assimilated to actions in rem In admiralty, and are not within the purview of section 914, Revised Statutes, requiring that In causes " other than * * * admiralty," etc., the practice in Federal courts shall conform to the practice In State courts In like cases. United States v. One Trunk Containing Fourteen Pieces of Embroidery. United States district court, eastern district of New York ; July 11, 1907. (.'^ee 150 Fed. Rep., 651.) On motion to set aside judgment. Decision in favor of Government. (T. D. 28515; November 20, 1907.) District of seizure — Where merchandise on land is seized for illegal importation, the proper district of seizure Is that in which the property is found ; it can not be carried from one district to another for the purpose of changing the situs of seizure and adjudication. The proper district for an adjudica- tion of forfeiture of smuggled merchandise is that in which It is legally seized. Where a collector of customs in one district visited another district and took into his possession articles suspected of having been smuggled, and carried them back Into his own district to determine whether they were liable to seizure, such act of taking possession did not constitute a seizure. A collector took back into his own customs district smuggled articles found in another district, and made formal seizure of them in his own district. Held that the seizure was illegal; that the court in his own district was without jurisdiction of forfeiture, and that such seizure could only legally be made In the district In which the articles were found. Smuggled articles seized by a collector in another customs district should, under section 3086, Revised Statutes, be placed in the custody of the collector in the other district, to abide adjudication. United States v. Larkin. United States circuit court of appeals, sixth circuit; April 5, 1907; No. 1595. Appeal by Government from district court of the United States for the northern district of Ohio. (See 153 Fed. Rep., 113.) Decision adverse to Government. (T. D. 2S32S: July 17, 1907.) Dutiable articles in passengers' baggage — Passengers' baggage — Dutiable articles — Failure to mention — Intent: Under section 2802, Revised Statutes, prescribing penalties for the im- portation, in baggage, of dutiable articles which are not " mentioned to the collector," Held thai the question of good or bad faith is immaterial, and that such penalties were incurred through a passenger's omission to mention dutiable articles, which though designed was not accompanied with fraudulent intent. Same — Same — Mention : The provision in sec- DIGEST OF CUSTOMS DECISIONS, 1904-1907. 275 Forfeiture — Continued. Dutiable articles in passengers' baggage — Continued. tion 2802, Revised Statutes, that dutiable articles in passengers' baggage shall be " mentioned " to the collector, Held not satisfied by the mere enumeration of the baggage as consisting of a certain number of trunks, valises, etc., without any specification of the articles contained therein ; and the act of a passenger in striking from the printed form for the declaration and entry of his baggage the clause referring to a full description of the articles that is supposed to be given. Held not suiflcient to put the customs ofiicers on inquiry so as to constitute a " mention," within the meaning of the law, of the dutiable articles in his baggage. Same — Same — Failure to mention — Exemption of $100 worth: Where a person incurs the penalties of section 2802, Revised Statutes, through failure to mention to the collector dutiable articles contained in his bag- gage, as required by said section, he is i(0t entitled to exemption on $100 worth of the articles as provided in paragraph 697, act of 1S9T. Same — Illegal entry — ^Ai-ticles from Philippines: The penal provisions of section 2802, Revised Statutes, relating to the illegal entry of baggage, are not Inapplicable to articles of baggage coming from the Philippines. Harts V. United States. Sixteen Bolts of Silk, etc., v. United States. United States circuit court of appeals, ninth circuit; San Francisco, October 16, 1905 ; Xos. 1185-1186. In error to the district court of the United States for the northern district of California ; also appealed from the same court. (See 131 Fed. Rep., 886; T. D. 25608.) Lower court affirmed. (T. D. 26827; October 26, 1905.) Passengers' baggage — Intent to defraud : Under section 2802, Revised Statutes, providing for the forfeiture of and the imposition of penal duties on dutiable articles found in passengers' baggage, it is not necessary that there should have been an intent to defraud the revenue in order to incur the penalties there prescribed. Same — Penal duty — Failure to enter bag- gage-: Articles subject to duty were found in the baggage of a person arriving in the United States which he had intentionally failed to mention to the collector of customs before whom the entry of the baggage was made. Held that he was liable to a penalty of treble the value of the articles under section 2802, Revised Statutes, though it was not shown that there had been any intention to avoid the payment of duty. Same — Evidence of intent to defraud the revenue : On examination of a passen- ger's baggage dutiable articles were found placed in the skirts of dresses in such a way that they could not be seen until the skirts were unfolded. Held that this evidence would not justify the conclusion that the owner of the baggage had intended to avoid the payment of duty upon such arti- cles. Same — Forfeiture — Exempted articles: The provision in paragraph 697, act of 1807, exempting $100 in value of dutiable articles in the bag- gage of returning residents of the United States, is not applicable in pro- ceedings under section 2802, Revised Statutes, for the forfeiture of and the collection of penal duty on dutiable articles not mentioned on the entry of the baggage. It applies only when a proper entry has been made of the articles entitled to such exemption, and not otherwise. Same — Appraisement of forfeited articles : The statute does not contemplate that, in an action to enforce the forfeiture or penalty prescribed by section 2802, Revised Statutes, relative to dutiable articles found in passengers' ' baggage, the court shall be required to make an appraisement of the value of such articles for the purpose of ascertaining what portion would have been entitled to admission free of duty if a proper declaration and entry 276 DIGEST OF CUSTOMS DECISIONS, 1904-1901. Forfeiture — Continued. -Dutiable articles in passengers' 'baggage^Continued. thereof had been made. United States r. Harts. United States district court, northern district of California ; San Francisco, June 30, 1904 ; No. 1635. At law. Action by the United States for recovery of duties. Judg- ment in favor of United States. (T. D. 25608; September 14, 1904.) Note. — Appeal was taken by defendant. Attention is called to amend- ments made in original opinion as published in T. D. 25458. Passengers' baggage — Exempted articles — Duty of making entry — Forfei- ture : In construing the provision in paragraph 697, act of 1897, that $100 in value of articles purchased abroad by returning residents of the United States may be admitted free of duty. Held that it is the passengers' duty to enter and declare the value of such articles, whether they cost more than $100 or not, and that when not so declared they are subject to for- feiture under section 2802. Same— Forfeiture — Fraudulent intent— Smug- gling : In construing section 2802, Revised Statutes, providing for the for- feiture of " any article subject to duty * * * found in the baggage of persons arriving in the United States, which was not at the time of mak- ing the entry for such baggage mentioned to the collector before whom the entry was made," Held that fraudulent intent is not an ingredient of the cause of forfeiture ; also, that dutiable articles found in the handbag of a passenger after said passenger had entered other dutiable articles, were subject to the enforcement of the penalties prescribed by said section. Trial— Judgment on the pleadings : Under the mandate of the circuit court of appeals directing a new trial the entry of judgment upon the pleadings, without taking testimony, may properly be directed by the trial court. If the pleadings present such a state of conceded facts as to entitle either - party to a judgment, the action of the trial court in making proper disposi- tion of the case, after hearing the argument, is itself a trial. Same- Notice of motion— Judgment on the pleadings: In moving for a judgment on the pleadings in a cause on trial in a Federal court, it is not required by section 537, New York code of civil procedure, that a notice of motion should be given. When the cause is regularly reached for trial the parties are sufficiently advised that the pleadings and the proofs are before the court for consideration. The notice contemplated in said section is re- quired only when some special application is to be made for judgment on the pleadings in advance of the trial. Dodge v. United States. United States circuit court of appeals, second circuit; June 4, 1904; No. 181. In error to district circuit court of the United States for southern district of New York. Judgment affirmed. (T. D. 25609; September 14, 1904.) Note.— Counsel for claimant have announced an intention of applying to the Supreme Court for a writ of certiorari in this case. Intent to smuggle: Mere intent to smuggle goods brought to the United States will not work a forfeiture under section 30S2, Revised Statutes. , Goods imported with such Intent may not be seized by the GovernmenV as forfeited while the person importing them may yet change his mmo^ and the time has not come when he has had opportunity to declare them ' and has not done so. Illegal importation— Declaration : A person arriv- ing in the United States in possession of a pearl chain, silk wearing apparel, and other articles, made a declaration on board the vessel as to certain '" wearing apparel " of unknown value, but before completing the entry by giving such further particulars as were necessary for the assess- ment of duty on the articles thus declared, and while awaiting the con^- venience of the Government officers assigned to receive such information, DIGEST OF CUSTOMS DECISIONS, 1904-1907. 277 Torfeiture — Continued. Dutiable articles in passengers' baggage — Continued. and while within the customs lines on the dock adjacent to the vessel, the chain was seized as illegally imported. Held that the declaration of " wearing apparel " sufficiently covered the chain, and that the seizure was unlawful. Seizure before completing entry : Where an article In the possession of a person arriving in the United States is seized bjf officers of the Government before the entry of the article can be completed, its owner can not be held for failure to make due entry. Articles on the person : Articles on the person, and covered from view by the dress of a passenger arriving from abroad, do not, when so disposed, cease to be baggage within the meaning of the customs laws relating to baggage of persons arriving in the United States. United States v. One Pearl Chain. United States- circuit court of appeals, second circuit ; April 7, 1905. Appeal by United States from decision of district court, southern district of New York (T. D. 26418). Judgment afflrmed. (T. D. 26419; May 27, 1905.) Burden of proof — Probable cause : On a suit by the United States, under section 3082, Revised Statutes, to forfeit articles found In the baggage of a person arriving in the United States and seized as fraudulently imported, the burden of proof is not upon the claimant of the articles unless the court finds that there is probable cause for seizing them. If at the close of the Government's case there is not enough evidence to go to the jury, there is not such probable cause as to put the burden of proof upon the claimant. Articles of great value : The rules and regula- tions relating to the importation of baggage, or articles upon the person, of people arriving in the United States, though applying usually to arti- cles of no great value, apply as well where the articles so imported are of very great value. Intent to smuggle : It is Immaterial that a person bringing goods to the United States intends to smuggle them. If the time has not passed when it is his duty to make the necessary declaration, and there remains an opportunity for him to change his mind, the goods are not subject to for- feiture under section 3082, Revised Statutes. United States v. One Pearl Chain. United States district court, southern district of New York ; June 2, 1904. Action brought by United States for forfeiture of a pearl chain. Verdict for claimant. (T. D. 26418; May 27, 1905.) Note.— This decision was affirmed by circuit court of appeals, second circuit (T.D. 26419). Duty, regular and additional — The obligation to pay duty is not relieved by the violation of some provi- sion of law that imposed a penalty of forfeiture, and regular and addi- tional duty may be collected. (T. D. 26612— G. A. 6115; July 22, 1905.) Failure to list articles on invoice — Held that the fact that, in a case containing Imported lace and similar goods, there were found several dresses in a separate package which were not listed on the Invoice, would not by Itself justify forfeiture of the dresses under section 9, customs administrative act of 1890, provid- ing such penalty for making a false or fraudulent invoice. (T. D. 26970; January 6, 1906.) False statements in entry- Illegal entry — False statements — Fraudulent intent — Forfeiture: In order to incur the forfeiture and other penalties provided In section 9, customs 278 DIGEST OP CUSTOMS DECISIONS, 1904-190'?. Forfeiture — Continued. False statements in entry — Continued. administrative act of June 10, 1890, for making entry of imported mer- chandise " by means of any false statement, oral or written," it is neces- sary that the statement should be wiUfully and knowingly false and without colorable support from the facts of the case. Entry — Declara- tion of owner : On entering an Importation of certaiu merchandise, the importer made " the declaration of owner in case where merchandise has been actually purchased," which is set forth in section 5, customs ad- ministrative act of June 10, 1890 ; but it later appeared that the importa- tion was made pursuant to an agreement under which the importer might, after examination, retain and pay for or return any part or all of the goods ; and the importer admitted that he did not consider himself the actual owner but made the entry as an accommodation to the parties who caused the goods to be shipped to him. Meld that, as he had full dominion over the property, with the right to sell or otherwise dispose of it without accountability to anyone, he should be considered the "owner " and might properly make the declaration aforesaid. United States r. Xinety-nlne Diamonds (132 Fed. Rep.. 579). United States district court, northern district of .^linnesota ; third division ; St. Paul, June 17, 1904. At law. On information for forfeiture of imported mer- chandise. Verdict in favor of claimant. (T. D. 25806; November 28, 1904.) The word " false " in section 9, customs administrative act of 1890, which prescribes punishment by forfeiture, fine, and imprisonment for the use of a false statement in making an entry of imported goods, means more than incorrect or erroneous. It implies wrong, or culpable negligence, and signifies knowingly or negligently untrue. " False " and " falsely " conditioning forfeitures and penalties generally mean knowingly or negligently untrue : The words " false " and " falsely " in statutes and contracts which impose forfeitures or penalties for false acts or acts falsely done, generally imply culpable negligence or wrong. They signify more than incorrect or incorrectly and mean know- ingly or intentionally or negligently false or falsely, in the absence of express provisions in the statutes or contracts or reasonable implications from them, their subject and the circumstances to the contrary. United States V. Ninety-nine Diamonds. T'nited States circuit court of appeals, eighth circuit: August 19, 1905; No. 2139. In error to district court of United States for district of Minnesota, third division (132 Fed. Kep.. 579; T. D. 25806). Judgment affirmed. (T. D. 26775; October 9, 1905.) The provision in section 9, customs administrative act of 1890, for the forfeiture of merchandise entered " by means of any fraudulent or false invoice," does not include a case where a false invoice was used inno- cently by the claimants of the merchandise in making entry, though the invoice was made out with fraudulent intent by the shipper. Where forfeiture is incurred for fraud in the entry of goods, as provided in section 7, customs administrative act of 1890, fraud on the part of a custom-house broker in making the entry would be binding on his prin- cipal. United States r. Three Bales Containing Rugs. United States district court, eastern district of Pennsylvania ; June 11, 1907 ; No. 9. At law. On information for forfeiture. Decision adverse to the Govern- ment. (T. D. 28387; August 14, 1907.) Note. — The United States will bring proceedings for review of this case by the circuit court of appeals, third circuit. DIGEST OF CUSTOMS DECISIONS, 1904-1907. 279 Forfeiture — Continued. Free goods — In an action under section 3082, Revised Statutes, for the forfeiture of mer- chandise imported contrary to law, it is no defense that there was no intent to defraud the United States or that the United States was not actually defrauded of any sum. Where, in importing merchandise, the importer, for the purpose of serving his own pecuniary interests, inten- tionally omits to enter it at a custom-house, and fails otherwise to comply with the laws of the United States and the regulations of the Secretary of the Treasury, authorized by law, such merchandise, even though entitled to admission free of duty If properly imported, becomes liable to for- feiture, as provided in section 3082, Revised Statutes, relating to persons who " knowingly import or bring into the United States * * * mer- chandise contrary to law." The requirements of law regarding the im- portation of merchandise apply to goods entitled to come in free of duty as much as to those that are dutiable. The rules and regulations of the Secretary of the Treasury promulgated under the authority of one tariff act may properly be continued by him under a subsequent act, by adopt- ing, and continuing to act under and to enforce them. Where the law authorizes the admission free of duty of certain classes of merchandise, the proof of identity of which is to be made " under general regulations to be prescribed by the Secretary of the Treasury," the failure of the Secretary to make such regulations would not justify the importer in omitting to comply vWith the customs laws of the United States, and if he does so, he imports " contrary to law," within the meaning of section 3082, Revised Statutes. The importation of merchandise into the United States without entering it at a custom-house and otherwise, in contraven- tion of the laws of the United States, would not constitute an offense at common law. United States v. Fifty Waltham Watch Movements. United States district court, northern district of New York ; June 6, 1905. Action for forfeiture of merchandise seized as illegally imported. Judgment for United States. (T. D. 26546; June 24, 1905.) Fraudulent importation — Forfeiture — Procedure — Action in personam— Under section 9, customs administrative act of June 10, 1890, providing, in case of fraudulent importation of merchandise, that the value of such merchandise, " to be recovered from the person making the entry, shall be forfeited," Belci that the remedy is by an action against the person and not by an action in rem against the money itself. Same — Forfeiture of value of merchandise : Section 3082, Revised Statutes, providing, in case of importation of merchandise contrary to law, that " such merchan- dise shall be forfeited," does not afford authority for forfeiture of the value of the merchandise. Same — ^Acquittal from criminal indictment — Plea in bar : On proceedings in rem for the forfeiture of imported mer- chandise, in which the person appearing as claimant of the merchandise had previously been tried and acquitted on an indictment for illegal im- portation of the same goods, and iu which the issues presented by the indictment were the same as those raised in the proceedings in rem. Held that the acquittal operated as a bar to the prosecution of the suit in rem. Same — Nolle prosequi — Plea in bar : Two persons were separately indicted for fraudulently importing merchandise into the United States, both indictments growing out of the same transaction ; one was tried and acquitted, and a nolle prosequi was entered to the indictment against the Other. Held that neither the acquittal of one nor the nolle prosequi 280 DIGEST OF CUSTOMS DECISIONS, 1S04-1907. Forfeiture — Continued. Praudulent importation — Forefeiture — Procedure —Action in personam — Continued, regarding the other operated as a bar to proceedings in rem for the for- feiture of the merchandise to which the latter was claimant. United States V. A Lot of Precious Stones and Jewelry (134 Fed. Rep., 61). United States circuit court of appeals, sixth circuit; January 12, 1905; No. 1336. In error to the district court of the United States for the east- ern district of Michigan (134 Fed. Rep., 61). (T. D. 26159; March 14, 1905.) Illegal appraisement. ( See Appraisement. ) Intent to smuggle — Mere intent to smuggle goods brought to the United States will not work a forfeiture under section 3082, Revised Statutes. Goods imported with such an intent may not be seized by the Government as forfeited while the person importing them may yet change his mind and the time has not come when he has had opportunity to declare them and has not done so. (T. D. 26419; May 27, 1905.) Limitation to proceedings for forfeiture of smuggled merchandise. (See Smuggling.) Procedure — In case of seizure of goods for violation of customs laws the proceeding is at common law. (T. D. 26520; June 19, 1905.) Seizure — Certificate of reasonable cause. (See Seizure.) Team used in smuggling. (See Smuggling.) Tobacco — False invoice — Tobacco which is in part filler and in part wrapper, but under paragraph 213, act of 1S07, is dutiable as wrapper, was entered on an invoice de- scribing It as " leaf tobacco fillers." Held that, in the absence of furtive or fraudulent conduct on the part of the importers, indicating a guilty knowledge of the falsity of the invoice, this did not constitute an entry " by means of a false or fraudulent invoice," by reason of which the tobacco should be forfeited under section 9, customs administrative act of 1890. United States v. Seventy-Five Bales of Tobacco. United States district court, southern district of New York ; December 11, 1905. On In- formation for forfeiture. Verdict for claimant. NoiE.^This case has been taken to circuit court of appeals, second circuit, on a writ of error. (T. D. 27310; April 25, 1906.) In construing section 9, customs administrative act of 1890, providing that the false or fraudulent entry of imported merchandise shall be punish- able by forfeiture of the merchandise and by fine and Imprisonment, Held that, the statute being penal. It was not intended to apply to mistakes or errors in judgment, but to acts Indicating an intent to defraud, and that a mistake in the description of imported merchandise, unaccompanied by acts from which an intent to defraud may be presumed, is insufiicient to justify forfeiture under said provision. An Importation of tobacco, of which a portion was wholly filler and another portion filler and wrapper mixed, the latter portion being dutiable at a higher rate than the former, as though consisting wholly of wrapper, under paragraphs 213 and 214, act of 1897, was all Invoiced as " tobacco fillers." Held that this descrip- tion did not constitute an entry " by means of a false or fraudulent in- DIGEST OF CUSTOMS DECISIONS, 1904-1907. 281 Forfeiture— Continued. Tobacco — False invoice — Continued. voice " by reason of which the tobacco should be forfeited under section 9, customs administrative act of 1890, especially in view of the further facts that there was nothing in the conduct of the importers to indicate an intent to defraud and that they knew that the entire shipment would be examined on importation by the customs officers and its exact char- acter ascertained. In deciding that an Importation is not subject to for- feiture as being fraudulent, Held that questions as to the classification of the merchandise may be determined before the Board of General Ap- praisers. United States v. Seventy-Five Bales of Tobacco. United States circuit court of appeals, second circuit ; June 20, 1^06 ; No. 269. Appeal by United States from decision of circuit c(furt of appeals (T. D. 27310). Judgment affirmed. (T. D. 27449; June 27, 1906.) TJndervaluation — Fraudulent intent — Under section 32, act of 1897, the fraudulent intent of the owner or of his authorized agent in entering the im^ported merchandise Is an Indispen- sable condition of the right of the Government to forfeit the goods for undervaluation. United States v. Bishop (125 Fed. Rep., 181). (See Undervaluation.) (T. D. 25093; March 3, 1904.) Vacation of judgment of — Power of court after term — In a case where a judgment for the forfeiture of certain Imported mer- chandise had been entered on account of a violation of the customs laws, the importer sought, more than two years later, to have the judgment vacated and permission given to defend, on the ground of irregularities in procedure and of failure of the court to acquire jurisdiction. Held that, as the petition for this action was filed after the term when judg- ment was entered, and no clerical error or errors of mere form was al- leged, it could not be granted. United States v. Four Lorgnette Holders (In re ZoUi, 132 Fed. Kep., 564). United States district court, district of New Jersey; September 3, 1904. On petition to vacate judgment. Peti- tion dismissed. (T. D. 25807; November 28, 1904.) Porg'ed steel bars. (See Steel bars, forged.) Forg'ings, finished steel. (See Steel forgings.) Forms. Accounting forms for use In the customs service. (T. D. 28037; circular No. 21; March 27, 1907.) Permanent assignment of general customs catalogue Forms Nos. 472, 474, and 475 to the Treasury Department. (T. D. 26626; circular No. 85; August 1, 1905.) Formulation of telegraphic messages. (T. D. 28658; circular No. 78; De- cember 31, 1907. Fortified enfieurag'e grease. (See Grease, enfluerage.) Fortified lemon juice. (See Lemon juice.) Fountain, marble. (See Statuary.) Foxberries. Held that the expression in paragraph 262, act of 1897, " berries, edible. In their natural condition," means berries which are In their natural con- dition as Imported, and are edible either in that state or after cooking, 282 DIGEST OF CtrSTOMS DECISIONS, 1904-1907. iPoxberries — Continued. and that foxberries Imported in barrels filled with water are in their natural condition and are dutiable under said provision in paragraph 262, and are not free of duty under paragraph 559 of said act, as "berries * * * ripe » * * not specially provided for." Boak V. tTnlted States (125 Fed. Rep., 599). United States circuit court of appeals, seventh circuit, Chicago, 111.; October 13, 1903; No. 943; suit 1531. Appeal from circuit court, northern district of Illinois, affirming , the decision of the Board of General Appraisers, In re Boak, G. A. 5142 (T. D. 23731). (T. D. 24887; January 11, 1904.) Ueasnrement of — Foxberries impooted in barrels filled with water, which are dutiable at 1 cent per quart, under the provision in paragraph 262, act of 1897, for " berries, edible, in their natural condition,'" are to be gauged upon the basis of the quart dry measure and not the quart liquid measure. ^(T. D. 26512— G. A. 6080; June 16, 1905.) Appealed June 23, 1905. (T. D. 26528.) Edible berries — " Quart : " The duty of 1 cent " per quart " imposed upon edible berries in their natural condition by paragraph 262, act of 1897, is to be assessed upon the basis of the quart, dry measure, rather than the quart, liquid measure. Foxberries in water — Allowance for water: The water in which imported foxberries are immersed serves only as a packing to protect the berries against injury in transportation and must be disregarded in the assessment of duties. When the number of dutiable quarts is ascertained by weight it is the duty of the customs officers to draw off the water before weighing the berries, or to make a satisfactory allowance therefor, and divide the net weight so found by the weight of the dry quart rather than by the weight of the liquid quart. (T. D. 27474— G. A. 6395; July 6, 1906.) Foxberries in water, imported in barrels, the function of the water being only to prevent crushing the fruit, should be treated as dry and measured by the dry rather than the liquid quart, for assessing the duty " per quart " provided in paragraph 262, act of 1897. United States v. Boak Fish Company. United States circuit court, district of Minnesota, third division; May 12, 1906; Xo. 115; suit 1735. Appeal by United States from decision of Board of General Appraisers, G. A. 6080 (T. D. 26512). Board affirmed. Acquiesced in. (T. D. 27378.) (T. D. 27364; May 23, 1906.) Frames for miniatures — Set with, precious stones. Miniature frames composed of precious metal and set with precious stones, are dutiable at 45 per cent ad valorem without regard to the relative value of the metal and gems, as manufactures in part of metal under paragraph 193, act of 1897, and not as jewelry at the rate of 60 per cent ad valorem under paragraph 434 of that act. Articles of utility, no matter how great their value, not designed or suitable to be worn on the person as ornaments or trinkets, are not commonly known as jewelry. (T. D. 27577— G. A. 6427; August 24, 1906.) Appealed. (T. D. 27596; September 8, 1906.) France. Champagne from — Reciprocity. ( See Reciprocity, France. ) Cordials and liquors from. (See Reciprocity, France.) DIGEST OF CirSTOMS DECISIONS, 1904-1907. 283 Fraud. • False statements in entry. (See Forfeiture.) Fraudulent entry. (See Conspiracy to defraud.) Fraudulent entry — Stereotype and electrotype plates and shells. (T. D. 27463; circular No. 64; July 3, 1906.) Free entry. Altars as works of art. (See Altars.) Animals for breeding purposes. (See Animals for breeding purposes.) Animals for exhibition — Beaver for advertising purposes not entitled to free entry. (See Animals for exhibition.) Trained performing bears not entitled to as immigrant's effects. (See EfEects, immigrant's.) Animals as theatrical properties — Performing animals imported for exhibition in theaters and menageries free of duty under paragraph 645, tarifE act of 1897. (T. D. 27940; February 25, 1907.) Architectural drawings — Architectural drawings, the work of an American artist residing temporarily abroad, free of duty under paragraph 703, act of 1897, as " works of art, the production of American artists residing temporarily abroad." Young V. Bohn. (T. D. 26392 ; May 18, 1905.) I Architectural portfolios — Containing preface in German, free of duty under the provision in para- graph 502, act of 1897, for " books * * * printed exclusively in lan- guages other than English." Downing v. United States. (T. D. 26518 ; June 19, 1905.) Articles for copyrighting. ( See Copyright.) (T. D. 27143 ; February 23, 1906. ) Articles — Sent by foreign governments, for their use, to agents in the United States. (T. D. 25028 ; circular No. 15 ; February 19, 1904.) Articles sent by foreign governments, for their use, to agents in the United States. (T. D. 26083 ; circular No. 22 ; February 27, 1905.) Articles for institutions : Receipts for articles purchased through dealers. (See Philosophical and scientific instruments, etc.) Articles for institutions : Form 38A, referred to in T. D. 28273 of June 22, 1907, will be given Cat. No. 613 and be furnished by Department. (T. D. 28366; Augusts, 1907.) Articles for orphan asylums : An orphan asylum, whose main purpose is to afford a home for its inmates, even though it possesses religious or educa- tional features and maintains a chapel and class rooms, is not a society established " solely " for religious or educational purposes within the meaning of paragraph 649, act of 1897. (T. D. 25357— G. A. 5699 ; June 2, 1904.) Automobiles. (See Automobiles.) Baggage. (See Effects, personal.) 284 DIGEST OF CUSTOMS DECISIONS, IGOi-lW. Free entry — Continued. Baptismal fonts — Baptismal fonts and pedestals molded from terra-cotta and ornamented with sculptural detail, held to be free of duty as " casts of sculpture " under paragraph 649, act of 1897, upon proof that they were imported for the use and by order of religious institutions. (T. D. 26481 — 6. A. 6073; June 13, 1905.) Bonds entitled to. (See Bonds.) Books in foreign languages — Portfolios. (See Books.) Books — Public library — A law library association which extends privileges only to certain classes of people, and the terms of whose constitution necessarily limits the membership, is not a public library within the meaning of paragraph 503, act of 1897, and law books imported for such library are properly dutiable under paragraph 403 of said act as books not specially provided for. The Cleveland Law Library Association, a corporation constituted under the laws of Ohio, which provides in its constitution that the capital stock of the association shall be $20,000, to be divided into shares of $25 each, and that any person may become a member by becoming the owner of two shares of stock, necessarily limits its membership and becomes a private library. The fact that it is supported in part out of public funds does not change its character in this respect. The use of a public library must not be confined to privileged individuals, but must be open to the enjoyment of the indefinite public in order to give the library a public character. Whether compensation is exacted or not is immaterial so long as all the public are on equal terms. Donohugh's Appeal (86 Penn. St. Kep., 313) ; Gerke r. Purcell (25 Ohio St. Kep., 229). (T. D. 26899— G. A. 6225; December 8, 1905.) Books imported for the Mercantile Library of St. Louis, Mo., entitled to entry free of duty under paragraph 503 of the tariff act. (T. D. 28396; August 22, 1907.) Buffalo hides. (See Hides, buffalo.) Camphor, crude, synthetic — Free of duty imder the provision for crude camphor In paragraph 515, act of 1897. (T. D. 26995— G. A. 6263; January 15, 1906.) Carved woodwork for chapel interior as work of art. (See Works of art.) Casein — Lactarene — Casein industrielle held to be free of duty as " lactarene " under paragraph 594, act of 1897. (See Casein.) Cedar piling — Certain logs known as cedar piling, having bark removed, entitled to free entry under paragraph 699, act of 1897. (T. D .27744— G. A. 6488; De- cember 10, 1906.) Chinese wax. (See Wax, Chinese.) Church regalia — (T. D. 26402; May 18, 1905.) (See Regalia.) Clams — Clams, ground, in this, free of duty as shellfish under paragraph 659, act of 1897. (T. D. 26387— G. A. 6052 ; May 22, 1905.) (See Pish.) DIGEST OP CUSTOMS DECISIONS, 1904-1907. 285 Free entry — Continued. Cod roe — Cod roe preserved by salting or- brining, being unfit for use as food by liuman beings, is entitled to free entry under the provisions of paragrapb 549. (T. D. 26916— G. A. 6230; December 14, 1905.) Collection of foreign postage stamps. (See Postage stamps.) Colleges, churches, etc. — Use of Forms Cat. Nos. 611^ and 612 discontinued and Cat. Nos. 612a and 6126 substituted therefor. (T. D. 28319; July 13, 1907.) Form Cat. No. 612 substituted for Cat. Nos. 6120" and 6126. (T. D. 28490 ; November 7, i507.) Colts. (See Colts.) Copper ore — Concentrated copper ore is entitled to free entry under the provisions of paragraph 629, act of 1897. (T. D. 25804— G. A. 5859; November 28, 1904.) Cotton — An importation produced from cotton or cotton vsfaste which has been treated mechanically for removing dirt and seeds and afterward put through process of boiling with alkalies and then treated with bleaching chemicals, Held to be free of duty under paragraph 537, act of July 24, 1897, as cotton. (T. D. 27289— G. A. 6339; April 13, 1906.) Dyers' sticks — Dyers' ' sticks of bamboo free of duty under paragraph 700, act of 1897. (See Dyers' sticks.) Etchings — Etchings as works of art, the production of American artists residing tem- porarily abroad. (See Works of art.) Fish, under paragraph 571 — Question of ownership of nets. (See Pish — Own- ership of nets.) Fish skins — Pish skins imported in a fragmentary condition, free of duty as " fish skins " under paragraph 556, act of 1897. (T. D. 26633— G. A. 6123 ; July 29, 1905.) Free goods — Where it is evident that goods are free of duty under one or another para- graph of the free list, it is unnecessary to determine which paragraph is more properly applicable. (T. D. 25433— G. A. 5730; June 28, 1904.) Free goods — Forfeiture of. (See Forfeiture, free goods.) Free goods — Necessity of complying with law — The requirements of law regarding the importation of mercha.ndise apply to goods entitled to come in free of duty as much as to those that are dutiable. (T. D. 26546; June 24, 1905.) Fur — Pur which drops from rabbit skins that have been heated in bales, in which they are packed, is free of duty under paragraph 561, act of 1897, as un- dressed furs. (T. D. 26955— G. A. 6246; December 28, 1905.) Ginger, spent. ( See Free entry, spent ginger. ) 286 DIGEST OF CUSTOMS DECISIONS, 1904-1907. Free entry — Continued. Ginger root in brine — Ginger root, cleaned, cut, and Imported In casks in brine, is free of duty under paragraph 667, act of 1897. (T. D. 27799— G. A. 6511; December 31, 1906.) Glass plates — •• Glass plates for optical instruments, temporarily polished, free of duty under paragraph 565, act of 1897, relating to " glass plates or disks, rough cut or unwrought," suitable only for use In optical instruments, etc. Hensel r. United States. (T. D. 26193; March 22, 1905.) Glue-stock liquor — Glue-stock liquor, found to be glue stock and free of duty under paragraph 572, act of 1897. (T. D. 26680— G. A. 6140; August 24, 1905.) Goat hair — Goat hair unfit for combing purposes free of duty under paragraph 571, act of 1897. (T. D. 26610— G. A. 6113; July 21, 1905.) Gravel as ballast. (See Gravel.) Gum copal — Free of duty under paragraph 548, act of 1897, relating to " gums " and ■' gum resin." (T. D. 27360— G. A. 6370; May 17, 1906.) Hair waste for manure. (See Hair waste.) Horns, elk and moose. (See Horns.) Immigrants' effects. (See Effects, immigrants.) Inscribed Assyrian marble slab — Inscribed Assyrian marble slab held to be entitled to free entry under para- graph 609, act of 1897, as a manuscript. (T. D. 26211— G. A. 5986; March 24, 1905.) Joss sticks — Certain articles used in lighting fireworks. Held to be joss sticks and free of duty as such under paragraph 587, act of 1897. (T. D. 27495 ; July 18, 1906.) Manure — Tankage. (See Manure.) Holders' patterns — Molders' patterns entitled to free entry under paragraph 616, act of 1897. (See Patterns.) Musical instruments as personal effects. (See Musical instruments.) Oil, Niger-seed — Free of duty under paragraph 568, act of 1897, as an oil " commonly used in soap making" and "fit only for such use." (T. D. 27498; July 18, 1906.) (See Oil.) Oil of rose, artificial. (See Oil of rose.) Old jute bagging — Old jute bagging free of duty as rags under paragraph 648, act of 1897. (T. D. 26484; June 9, 1905.) Olives, ripe, in brine — Free of duty as "fruits in brine" under paragraph 559. (T. D. 27793 — G. A. 6505; December 27, 1906.) DIGEST OF CUSTOMS DECISIONS, 1904-190"?. 287 Free entry — Continued. Orchil — Orchil free of duty under paragraph 628, act of 1897. (See Orchil.) Paper stock — Linen thread waste. ( See Paper stock. ) Paper waste containing wool — Reld to be free of duty under paragraph 6.32 as " paper stock * * * including all waste * * * fit only to be converted into paper."* (T. D. 26519; June 19, 1905.) Paraffin — Paraffin free of duty under paragraph 633, act of 1897, for " paraffin." (T. D. 26119; March 8, 1005.) Manufactured In Canada from crude oil produced in the United States. (T. D. 27431; June 20, 1906.) Peach kernels — Peach kernels imported under act of 1894 held free of duty. (T. D. 26395 ; May 18, 1905.) Pen-and-ink drawings — Made by American artist residing temporarily abroad, free of duty. (T. D. 26251; April 6, 1905.) Periodicals — " Needlecraft." (See Periodicals.) Personal effects — Articles purchased abroad. (See Effects, personal.) Philosophical and scientific instruments. (See Philosophical and scientific instruments.) Pickled sheepskins. (See Skins.) Plants for the Missouri botanical garden — The Missouri botanical garden, an institution created by a private indi- vidual for the use of the public at large, is a " public " institution within the meaning of paragraph 666, act of 1897, exempting " specimens of natural history, botany, and mineralogy when imported for scientific public collections," and plants imported therefor are free. (T. D. 27635— G. A. 6451; October 2, 1906.) Postal cards — Postal cards with a foreign stamp imprinted thereon are free of duty under paragraph 670, act of 1897. (T. D. 26530; June 24, 1905.) Prawns, curried — Free of duty under the provision for " shrimps and other shellfish " in paragraph 659, act of 1897. (T. D. 27791— G. A. 6503; December 27, 1906.) Eegalia for churches and religious societies. (See Regalia.) Kereeled tussah silk. (See Silk, rereeled tussah.) Rossed pulp wood free of duty. (See Wood, pulp.) Samples. (See Samples.) Sandalwood chips — Free of duty under paragraph 548, act of 1897, as a crude, nonedlble drug. (See Sandalwood chips.) Scientific apparatus. (See Philosophical and scientific instruments.) 288 DIGEST OF CUSTOMS DECISIONS, 1904-1907. Free entry — Continued. Sculptured marble columns — Bases and bench feet, the production of a well-known American artist, held to be works of art within the 'meaning of said paragraph 703. (T. D. 26987— G. A. 6255; January 11, 1906.) Sesame pulp and seed — Sesame pulp or ground sesame seed from which the oil has not been ex- tracted, but which is commercially known as sesame oil, is entitled to free entry under paragraph 626, act of 1897. (T. D. 26486; June 9, 1905.) Shells, pierced, unmanufactured. (See Shells.) Silk, rereeled. (See Silk.) Skins — Skins of cattle weighing less than 12 pounds free of duty. (T. D. 27294 — G. A. 6344; April 17, 1906.) Soap stock — To bring imported merchandise within the terms of paragraph 568, act of 1897, it must be shown not only that it is fit for one of the purposes therein mentioned, but that it is such grease or oils as are commonly used therefor. Evidence of such use by one firm is not sufficient to establish the fact of common use. (T. D. 25410— G. A. 5718; June 21, 1904.) Spent ginger — Spent ginger free of duty under paragraph 667, act of 1897. (T. D. 25994; January 23, 1905.) (See Spent ginger.) Sponges — Sponges free of duty as products of American fisheries. (T. D. 26550; June 28, 1905.) Statuary, church. (See Statuary, church.) Teams crossing and reorossing frontier. (See Teams.) Tennis gut — Tennis gut free of duty as catgut unmanufactured. (T. D. 25940 — G. A. 5887; January 6, 1905.) Tools of trade — Immigrants' effects — (T. D. 26337 — G. A. 6029; May 2, 1905.) (See Effects, immigrants'.) Treasury regulations — The Secretary is not empowered to abridge the right of free entry of the regalia and other articles enumerated in paragraph 649, act of 1897. Same — Proof at Time of Liquidation : The evidence necessary to estab- lish the right of certain church regalia to free entry under paragraph 649, act of 1897, was not produced to the collector of customs at the time of entry, as required by article 562, customs regulations of 1899, but was before him at the time of liquidation of the entry. Eeld that this was sutflcient to entitle said articles to free admission under said paragraph. Siegman v. United States. (T. D. 26402; May 18, 1905.) Wood, pulp, rossed. (See Wood, pulp.) Freight liens— Exposition goods. (See Expositions— Liens for freight.) DIGEST OF CUSTOMS DECISIONS, 1904-190'7. 289 French Internal-revenue tax on alcohol — Amount. (T. D. 27013; January 20, 1906.) Fresuel lenses. (See Lenses.) Fringes for lamp shades. (See Beaded and spangled articles.) Frogs — Frog legs. Frogs, dressed frogs, and frog legs dutiable at 5 ceuts per pound under paragraph- 278 and section 7, act of 1897. (T. D. 24959; February 1, 1904.) Frontier. Automobiles crossing same. (See Automobiles.) Frontier, teams and vehicles crossing. (See Teams and vehicles crossing frontier. ) Frozen halibut. (See Fish.) Frozen fresh herring. (See Fish.) Frozen wheat. (See Wheat, frozen.) Fruit, decayed. (See Damage allowance.) Fruit juice — Medicated. Held that concentrated fruit juice containing added chemical substances of a medicinal character, which is not used as a medicine in its condi- tion as imported, but as an ingredient in the manufacture of a medicinal preparation, is not a medicinal preparation within the meaning of para- graph 75, act of 1890. Richard v. United States. United States circuit court, southern district of New York; June 13, 1892; suit 714. Appeal by importers from decision of Board of General Appraisers, G. A. 1183 (T. D. 12445). Board affirmed. (T. D. 26926; December 19, 1905.) Note. — No appeal was taken from this decision. Fruits. Pears packed in water. (See Pears packed in water.) Fruits, artificial. Earthenware in the form of. (See Earthenware savings banks, etc.) Soap in the form of. ( See Soap. ) Fruits, in brine. In construing the provision in paragraph 559, act of 1897, for " fruits in brine," Held that, in the absence of proof of the commercial meaning of the expression contrary to the dictionary definition of " brine " as consisting of water highly impregnated with salt, fruit in a solution containing slightly more than four one-hundredths of 1 per cent of salt can not be regarded as " In brine " within the meaning of said provision. (T. D. 26971; January 6, 1906.) Water containing not more than .118 per cent of salt is not " brine " within the meaning of paragraph 559, act of 1897, relating to " fruits in brine." Causse Manufacturing Company v. United States. (T. D. 27751 ; De- cember 12, 1906.) Chinois or citrus fruit imported in brine not free of duty as fruits In brine. (See Chinois.) 46341—08 19 290 DIGEST OF CUSTOMS DECISIONS, lOOl-igOI. Truits, in brine — Continued. Limes not free of duty under paragraph 559. (See Limes.) Limes in brine dutiable as. (See Limes in brine.) Fruits, prepared. In construing paragraph 262, act of 1897, which enumerates (1) "apples, peaches, quinces, cherries, plums, and pears, green or ripe," and (2) " apples, peaches, pears and other edible fruits, including berries, when * * * prepared," Held that prepared cherries are not to be excluded from the second provision by reason of the omission therefrom of their specific enumeration. The enumeration in paragraph 262, act of 1897, of cherries and other fruits " green or ripe," would seem to be Intended to apply to such fruits, ripe or unripe, when Imported in their natural condi- tion. The provision In paragraph 262, act of 1897, for " edible fruits * * * when dried, desiccated, evaporated or prepared in any manner," should not by the rule of noscitur a sociis be limited to fruits prepared by a drying process. Causse JIanufacturing Company v. United States. (T. D. 27751; December 12, 1906.) Blueberries partially cooked in water without sugar and paclied in small air-tight cans, and which are not a preserve or comfit in their imported .condition, are dutiable under the provision for " edible fruits, Including berries, * ■* * prepared in any manner," in said paragraph 262, and not as fruits preserved In their own juice under paragraph 263. (T. D. 27795— G. A. 6507; December 31, 1906.) Dried bananas, dutiable as. (See Bananas.) Green or ripe — In construing the provisions in paragraph 262, act of 1897, for fruits " green or ripe " and for " edible fruits * * * when dried, desiccated, evaporated or prepared in any manner," Held that the former includes only the fruit as taken from the tree and the latter only fruit that has undergone a process of drying. (T. D. 26971; January 6, 1906.) Fruits, preserved. The word " preserved " construed — The word " preserved " as used In paragraphs 267 and 627, act of 1897, has no technical or commercial meaning different from its ordinary significa- tion, namely, to put in a condition of preservation so as to resist fer- mentation or decay. (T. D. 26368— G. A. 6039; May 12, 1905.) (See Orange peel In brine.) Paragraph 263, act of 1897, relating to " comfits, sweetmeats, and fruits preserved in sugar, molasses, spirits, or in their own juices," is intended to apply to fruits which have been treated so as to become a preserve or comfit and which are commercially known and dealt in as preserved fruits, and not to such as merely remain temporarily in their own natural juices. Causse Manufacturing Company v. United States. (T.D. 27751; December 12, 1906.) The provision in paragraph 263, act of 1897, for " comfits, sweetmeats, and fruits preserved in sugar, molasses, spirits, or in their own juices," Is intended to apply to fruits treated so as to become a preserve or comfit and which are commercially known and dealt in as preserved fruits. (T. D. 27795— G. A. 6507; December 31, 1906.) DIGEST OF CUSTOMS DECISIONS, 1904-1907. 291 Fruits preserved in their own juice. Ascertainment of weight — Allowance for juice — In ascertaining the dutiable weight of such merchandise, for the purpose of assessing the specific duty of 1 cent per pound, under said paragraph 263, no allowance can be made for the liquid, in which the fruit is pre- served. (T. D. 27058— G. A. 6276; January 26, 1906.) Cherries — Cherries in casks in water containing four-tenths of 1 per cent or less of salt, the pits having been removed from the cherries and the fruit ex- posed to sulphur fumes for the purpose of bleaching and preserving it, are not " in brine " within the meaning of paragraph 559, act of 1897, exempting " fruits in brine," but are dutiable as " fruits preserved in their own juices," under paragraph 263. (T. D. 26029— G. A. 5917; Feb- ruary 2, 1905.) Cherries from which the stems, pits, and other matter have been removed to improve their condition for use as a confection and which are im- ported in a solution of salt and water, wherein the salt amounts to about four one-hundredths of 1 per cent, are dutiable as " fruits preser\ed in their own juices" under paragraph 263, act of 1897. (T. D. 26971; Janu- ary 6, 1906.) Cherries which have been pitted, washed, and exposed to sulphur fumes, and packed in casks containing a very weak saline solution to preserve the fruit in transit, are not fruits preserved in their own juices within the meaning of paragraph 263, act of 1897, but dutiable as " edible fruits * * " prepared in any manner," under paragraph 262. Causse Manu- facturing Company v. United States. United States circuit court of ap- peals, second circuit ; December 4, 1906 ; No. 76 ( suit 3913 ) . Appeal by importer from decision of circuit court (143 Fed. Rep., 690; T. D. 26971), affirming a decision of the Board, G. A. 5917 (T. D. 26029). Lower court and Board's decisions modified. (T. D. 27751; December 12, 1906.) Pineapples. (See Pineapples.) Pineapples in cases containing less than 14 per cent of sugar, dutiable at 25 per cent ad valorem under paragraph 263, act of 1897, following G. A. 5787 (T. D. 25577) of August 31, 1904. (T. D. 25939; January 10, 1905.) Prune butter — Dutiable as, under paragraph 263. (See Prune butter.) TImeboshi or umezuki — The Japanese product known as umeboshi or umezuki is dutiable directly or by similitude as fruit preserved in its own juice under paragraph 263, act of 1897. (T. D. 27058— G. A. 6276; January 26, 1906.) Fruits in spirits. The phrase " fruits preserved in spirits," as used in said paragraph 263, Held not to be a commercial or technical phrase, but is to be taken in its ordinary signification. (T. D. 27585— G. A. 6430; August 30, 1906.) Cherries in alcohol, dutiable as. (See Cherries in alcohol.) Cherries in maraschino containing a substantial quantity of brandy or other spirits dutiable under paragraph 263, act of 1897, for fruits pre- served in spirits. (T. D. 27585^6. A. 6430; August 30, 1906,) 292 DIGEST OF CUSTOMS DECISIONS, lOOl-igOI. Fruits in spirits — Continued. Figs- Figs preserved in spirits are dutiable under paragraph 263, act of 1897, as " fruits preserved in * * * spirits." (T. D. 26092— G. A. 5945 ; Feb- ruary 27, 1905.) (See Figs.) Quantity of alcohol — Where the amount of alcohol contained in the maraschino is less than 1 per cent the goods are simply regarded as cherries preserved in sugar; but where there is a substantial amount of alcohol contained in the solution, the merchandise would be more properly classified as fruits preserved in spirits. (T. D. 27690— G. A. 6473; October 31, 1906.) Reciprocity — , The reduction in duty on " brandies or other spirits manufactured or dis- tilled from grain or other materials," which is provided in the reciprocal commercial agreement with France (30 Stat, 1774; T. D. 19405), is not applicable to the alcohol found In fruit in spirits, which, under paragraph 263, act of 1897, is dutiable at the rate of $2.50 per proof gallon when ex- ceeding 10 per cent. La Manna v. United States.'* United States circuit court, southern district of New York; December 22, 1904; suit 3443. Appeal by importers from unpublished decision of Board of General Ap- praisers, dated October 19, 1903. Decision of Board affirmed. (T. D. 25920; December 31, 1904.) The duty of $1.75 per proof gallon, which Is provided in the reciprocal com- mercial agreement with France (30 Stat., 1774 ; T. D. 19405) on " spirits manufactured or distilled from grain or other materials," supersedes, with regard to fruit in spirits Imported from France, the duty of $2.50 per proof gallon " on the alcohol contained therein in excess of 10 per centum," provided In paragraph 263, act of 1897. La Manna v. United States. United States circuit court of appeals, second circuit; January 26, 1006; No. 05 (suit 3443). Appeal by importer from decision of circuit court (T. D. 25920) afflrming an unpublished decision of Board of Gen- eral Appraisers, dated October 19, 1903. Lower court reversed. Ac- quiesced in (T. D. 27126). (T. D. 27069; .January 26, 1906.) Where figs and other fruits preserved in spirits are imported from France into the United States, and are assessed for duty under paragraph 263, act of 1897, the excess of spirits or alcohol over 10 per cent containing the fruit is subject to duty at $1.75 per proof gallon, under the provisions of the reciprocal commercial agreement with France (30 Stat., 1774; T. D. 19405), enumerating spirits manufactured or distilled from grain or other materials, and is not dutiable at $2.50 per proof gallon. (T. D. 27256 — G. A. 6331; March 30, 1906.) Fruits preserved in sugar. The phrases " fruits preserved in sugar " and " pineapples preserved in their own juice," as used in paragraph 263, act of 1897, have no peculiar trade meaning attached to them. Mihalovitch v. United States (125 Fed. Hep., 78; T. D. 25092), affirming In re Mihalovitch, G. A. 4296 (T. D. 20212) ; Nordlinger v. United States (121 Fed. Rep., 690; 58 C. C. A., 438). (T. D. 25577— G. A. 5787; August 31, 1904.) " The reversal of the aecision of the Board of General Appraisers in this case, as noted In T. D. 25901, was vacated December 21, 1904, on motion of the United States attorney, the case being restored to the calendar. DIGEST OF CUSTOMS DECISIONS, 1904-1901. 293 Fruits preserved in sugar — Continued. The term " fruits preserved in sugar " is narrower tlian " dried fruits," and has no such definite, uniform, and general trade meaning as would operate to exclude from its purview the article of dried citron preserved in sugar. (T. D. 24965— G. A. 5562; January 28, 1904.) While paragraph 263, act of 1897, omits the word " sirup," It retains the word " sugar." Beld accordingly that the word " sugar " has the same signification as the word " sirup " which consists of sugar In solution. (T. D. 27690— G. A. 6473; October 31, 1906.) Dried citron : Preserved in sugar dutiable as. (See Citron, dried.) Figs — Figs preserved whole In sugar are dutiable as fruits preserved in sugar. United States -!;. Relss & Brady. (T. D. 25946; January 11, 1905.) Jams and marmalades — Jams and marmalades dutiable as fruits preserved in sugar. (T. D. 26069 — G. A. 5935; February 16, 1905.) Pineapples — Singapore pineapples usually contain, at maturity, about 14 per cent of natural sugar, and where a chemical analysis shows over 14 per cent of sugar in the fruit, there Is a probability, in the absence of an expert opinion by the chemist, that sugar has been added, and that the fruit is dutiable as fruit " preserved in sugar " at 1 cent per pound and 35 per cent ad valorem under paragraph 263. (T. D. 25577 — G. A. 5787 ; August 31, 1904.) (See Pineapples.) Fruit vessels. Amendment to quarantine regulations — (T. D. 27613; circular No. 86; September 17, 1906.) Amendment to special quarantine regulations for fruit vessels plying be- tween fruit ports of Central America and ports of the United States south of the southern boundary of Maryland. (T. D. 27465; circular No. 65; July 5, 1906.) Special quarantine regulations — A'essels carrying fruit cargoes between Cuban ports and southern ports of the United States. (T. D. 27437; circular No. 55 ; June 23, 1906.) Special quarantine regulations for — (T. D. 27200; circular No. 32; March 13, 1906.) Fungus, Chinese, dried, edible. An edible fungus grown upon the bark of dead trees in China, which is to some extent a cultivated product, and is cooked and eaten by the Chinese after the manner of cabbage and other greens. Held to be " vegetable," and within the meaning of paragraphs 241 and 257, act of 1897, and hence not free under the broader provision for " vegetable substances, crude or unmanufactured," in paragraph 617. Such commodity, when not further prepared than dried. Is dutiable as a vegetable in its natural state, under paragraph 257, rather than as a prepared vegetable under paragraph 241. (T. D. 26812— G. A. 6184; October 26, 1905.) Fur bands. For manufacture into hats — " Bandes feutre," or fur bands Intended to be manufactured Into hats, are dutiable at the rate of 35 per cent ad valorem under paragraph 450, act 294 DIGEST OF CUSTOMS DECISIONS, 1904-1907. Fur bands — Contmued. Tor manufacture into hats — Continued. of 1897, and not at 44 cents per pound and 60 per cent ad valorem under paragraph 370 thereof. Herrmann v. United States (reversing Abstract 861; T. D. 25153) followed. (See T. D. 26523.) (T. D. 26588— G. A. 6099; July 17. 1905.) Fur felt bands. Fur felt bands held to be dutiable as manufactures of fur under paragraph 450, act of 1897, and not dutiable as wool wearing apparel, partly made. (T. D. 26523; June 21, 1905.) Fur hats, trimmed. (See Hats, fur.) Fur from rabbit skins. Pur which drops from rabbit skins that have become heated in the bales in which they are packed, which is unfitted for use by hatters in making hats, but is capable of use as an adulterant of hatters' fur in the manu- facture of low-grade hats, is not dutiable under the provision in para- graph 426, act of 1S97, for " furs not on the skin, prepared for hatters' use," nor is such merchandise dutiable as waste under paragraph 463, but it is free of duty under the provision for undressed furs in para- graph 561 in the free list. (T. D. 26955— G. A. 6246; December 28, 1905.) Fur strips. So-called beaver strips, or bands, in the form of rectangular pieces of felted material, composed in part of wool but in chief value of rabbit fur, vary- ing from 15 to 24 inches in width and 36 to 48 inches in length, and used in making hats, are dutiable under paragraph 450, act of 1897, as manufactures in chief value of fur, not specially provided for, and not under paragraph 370 as wearing apparel in part wool, nor under para- graph 432, relating to hats and forms for hats composed in chief value of fur. Herrmann v. United States. Rheims v. United States. Sullivan r. United States. United States circuit court, southern district of New York, June 1, 1905 ; suits 352J^6. Appeal by importers from decision of Board of General Appraisers, Abstract 861 (T. D. 25153). Board re- versed. (T. D. 26598; July 17, 1905.) Note. — This decision has been acquiesced in. Fur waste — Combings — So-called hares' combings, consisting of loose or dead liair removed in clean- ing skins, and used as an adulterant in the manufacture of cheap hats, but requiring further treatment for that use, are classifiable as "waste" under paragraph 463, tarifl! act of 1897, rather than as furs " prepared for hatters' use," under paragraph 426, or as " furs, undressed," under paragraph 561. Certain merchandise was claimed by the importers either to be free of duty or subject to duty at a less rate than that as- sessed; and the former contention was sustained by the Board of Gen- eral Appraisers. The Government appealed under section 15, customs administrative act of 1890, assigning as error the Board's conclusion that the merchandise was free. Held that the merchandise might be held- dutiable at the rate alternatively contended for by the importers, regard- less of the fact that the assignment of errors did not more specifically suggest that classification. United States v. Hatters' Fur Exchange. United States circuit court, southern district of New York ; February 21, DIGEST OF CUSTOMS DECISIONS, 1904-1907. 295 Pur waste — Combings — Continued. 1907 ; suit 4266. Appeal by United States from decision of tlie Board of United States General Appraisers, Abstract 11309 (T. D. 27363). Board reversed. (T. D. 27971; March 6, 1907.) Acquiesced in. (T. D. 28027; March 22, 1907.) Merchandise variously return'ed by the appraiser as " fur waste," " waste rabbit fur," and " fur not on the skin prepared for hatters' use," Held to be dutiable at the rate of 10 per cent ad valorem under the provisions of paragraph 463, tariff act of 1897, as waste not specially provided for. — Abstract 11309 (T. D. 27363) reversed; United States v. Hatters' Fur Exchange (T. D. 27971) followed. (T. D. 28102— G. A. 6577; April 22, 1907.) Pur wearing apparel. (See Wearing apparel.) Furs. Dressed lambskins — , Fur lambskins consisting of pieces temporarily sewed together and intended for fur linings, dutiable as " dressed furs on the skin " under paragraph 450, act of 1897. (T. D. 26824 ; October 26, 1905.) Dressed Russian sable skins — Russian sable skins which have been subjected to a process of dressing which has so changed their condition from that of the raw skin that furriers would convert them into articles of apparel without further dressing, are dutiable at the rate of 20 per cent ad valorem under para- graph 426, act of 1897, as " furs, dressed on the skin," notwithstanding that a certain firm of furriers, doing a very high-class business in manu- facturing and selling fur articles, would not make up into articles the said skins in their condition as imported without further dressing. (T. D. 25169— G. A. 5630; March 31, 1904.) Furnished needlecases. (See Needlecases, furnished.) Furniture. Household furniture, the frames of which are wood and upholstered with silk, imported in a completed condition and ready for use as articles of household utility, Held dutiable according to component material of chief value. (T. D. 27424— G. A. 6384; June 16, 1906.) Embroidered — Furniture, embroidered, is properly dutiable at the rate of 60 per cent ad valorem, by virtue of the proviso to paragraph 339, tariff act of 1897. (T. D. 28293— G. A. 6635; June 27, 1907.) Metal — Articles of household furniture, composed of metal and wood, metal being the component material of chief value thereof. Held to be dutiable at the rate of 45 per cent ad valorem under the provisions of paragraph 193, tariff act of 1897.— G. A. 6384 (T. D. 27424), Abstract 12220 (T. D. 27493), and Abstract 15174 (T. D. 28104) cited and followed. (T. D. 28255— G. A. 6626; June 17, 1907.) Willow — Furniture of willow, or composed in chief value of willow, is dutiable at 35 per cent ad valorem under paragraph 208, act of 1897, and not at 40 per cent under paragraph 206 as manufactures of willow. T. D. 25062 — G. A. 5596; February 25, 1904.) 296 DIGEST OF CUSTOMS DECISIONS, IQO^^IQOI. Fusains. Fusains, or charcoal crayons, used in drawing or sketching, are dutiable at the rate of 30 per cent ad valorem under paragraph 58, act of 1897, and not at 35 per cent ad valorem under paragraph 97 of said act as articles composed of carbon. G. A. 4888 (T. D. 22877) modified. (T. D. 26307— G. A. 6021; April 21, 1905.) Fusible enamel. The provision for " fusible enamel " in paragraph 118 has reference to the commodity imported in the form of powder, in sticks, or in other con- venient form for enameling the faces of watches and articles of jewelry, or for other enameling purposes in the arts, and not to articles made of fusible enamel. In re Burke, G. A. 2537 (T. D. 14584), disapproved. (See Glass, mosaic cubes.) (T. D. 25509— G. A. 5760; July 28, 1904.) G.- Gaduol. Held that an alcoholic extract of cod-liver oil, known as gaduol, which in its imported state is unsuited to be used as a medicine, but before being so used is Intended to be prepared by the manufacturer in the form of an emulsion, is dutiable under the provision in paragraph 3, act of 1897, for " chemical compounds," and not under paragraph 67, providing for " medicinal preparations containing alcohol, or in the preparation of which alcohol is used." Merck v. United States (126 Fed. Rep., 438). United States circuit court, southern district of New York ; November 17, 1903 ; suit 2828. Appeal by importers from decision of Board of General Appraisers, G. A. 4268 (T. D. 20046). Decision of Board reversed. (T. D. 25069; February 26, 1904.) Note.— The United States appealed from this decision to the United States court of appeals, second circuit. Gaduol dutiable as a chemical compound at 25 per cent ad valorem under paragraph 3, act of 1897. (T. D. 25984; January 24, 1905.) Gaduol, an extract of cod-liver oil, which in the form imported is not pre- pared for the use of the apothecary and is not dispensed in that form, is not dutiable as a medicinal preparation under paragraph 67, act of 1897, but as a chemical compound under paragraph 3. United States i. Merck. United States circuit court of appeals, second circuit; January 13, 1904; suit 2828. Appeal by United States from decision of circuit court, southern district of New York (126 Fed. Rep., 438; T. D. 25069). Judgment of lower court affirmed. (T. D. 25993; January 23, 1905.) Gaduol, or Jlorrohuol, an alcoholic extract of cod-liver oil, held to be dutiable as a chemical compound under paragraph 3, act of 1897. United States V. JIerck_ (T. D. 2993) followed (T. D. 26065— G. A. 5931; Feb- ruary 14, 1905.)' Gallilith in sheets. Gallilith in sheets, while in the crudest form imported, is dutiable at the rate of 20 per cent ad valorem under the provisions of section 6, tariff act of 1897.— Abstract 11589 (T. D. 27393) and Abstract 11998 (T. D. 27458), affirmed by United States circuit court, southern district of New York (T. D. 27773), followed. (T. D. 27822— G. A. 6514; January 12, 1907.) Gallilith umbrella handles. (See Umbrella handles.) Galloons, cotton. (See Cotton trimmings.) DIGEST OF CUSTOMS DECISIONS, 1904-1907. 297 Galloons. (See Trimmings and galloons.) Galvanized-iron sheets. Galvanized-lron sheets, valued at over 3 cents per pound, are dutiable at 45 per cent ad valorem under the provisions of paragraph 193, act of 1897, and at two-tenths of 1 cent per pound additional under the pro- visions of paragraph 182 of said act. G. A. 4899 (T. D. 22933) followed. (T. D. 26152— G. A. 5967; March 14, 1905.) Garnitures. (See Ornaments.) Garters. Garters are " wearing apparel " within the meaning of that term as used in paragraph 413, act of 1890. Steinhardt v. United States (4 C. G. A., 679). United States circuit court of appeals, second circuit; February 17, 1893; No. 55 (suit 620). Appeal by importers from decision of circuit court for southern district of New York, reversing a decision of Board of General Appraisers, G. A. 974 (T. D. 12112). Decision of lower court affirmed. (T. D. 26740; September 23, 1905.) Note.— No further pro- ceedings were taken in this case. Gas cylinders. (See Steel, tubes.) Gauge of ale and stout. Gauge of Great Auk Head Brand. (T. D. 26293 ; April 19, 1905.) Gauge of liquors in bottles. - Actual gauge to be taken from time to time of liquors In bottles, a standard gauge for which has been adopted by the Department. (T. D. 28161 ; May 15, 1907.) Gauge of olive oil. (See Olive oil.) Gauge of. whisky — Withdrawals from bonded warehouses. (See Bonded warehouses. ) Gauze bands, silk. (See Silk.) Gauze ribbons, silk. (See Silk.) Gelatin. Articles in form of men, women, etc., with printed advertisement — Small articles in the form of men, women, flsh, snakes, etc., stamped or cut from thin sheets of gelatin and bearing a printed advertisement on one side thereof, which curl or twist when held In the hand, are toys, dutiable at 35 per cent ad valorem under paragraph 418, act of 1897, and not under paragraph 400 as lithographic prints on gelatin. (T. D. 25522 — 6. A. 5765; August 3, 1904.) In sheets — Gelatin in sheets, used for making theatrical lights, printing, etc., and which has been changed in name, character, and use from the ordinary gelatin of commerce, is properly dutiable under paragraph 450, act of 1897, as a manufacture of gelatin, and not under paragraph 23, as gela- tin. Overruling Dejonge's case, G. A. 3356 (T. D. 16837), Thanhauser's case, 42717 6 (unpublished), Downing's case, 7918 7;. (unpublished), and Pfaltz's case (Abstract 771— T. D. 25134). (T. D. 25236— G. A. 5657; April 25, 1904.) 298 DIGEST OF CUSTOMS DECISIONS, 1904-190'7. Gelatin — Continued. In sheets — Continued. Thin sheets of colored gelatin, designed for use in the manufacture of ad- vertising novelties upon which business cards are to be printed, are not by reason of such intended purpose of use removed from classification under paragraph 450, act of 1897, as manufactures of gelatin, but are dutiable thereunder at the rate of 35 per cent ad valorem, and not as printing paper under paragi-aph 396, nor as paper not provided for under paragraph 402 of said act. (T. T>. 27588— G. A. 6433: August 31, 1906.) Lithographic prints on — Thin sheets of gelatin with advertisements printed thereon by lithographic process, not toys, and dutiable as lithographic prints under paragraph 400, act of 1S97. G. A. 5005 (T. D. 23563) referred to and followed. G. A. 5765 (T. D. 25522) modified. (T. D. 26349— G. A. 6030; May 3, 1905.) Spangled or beaded articles of. (See Beaded or spangled articles.) Spangles strung. (See Beaded or spangled articles.) German silver. Bars and sheets — German-silver bars and sheets are dutiable under paragraph 193, act of 1897, at the rate of 45 per cent ad valorem, as articles composed of metal wholly or partly manufactured. (T. D. 25478 — G. A. 5742; July 14, 1904.) Construction of paragraph 174 — The provisions of paragraph 174 apply only to German silver in an un- manufactured state, such as pigs and ingots. Boker i\ United States (!)7 Fed. Rep., 205) distinguished; Dana r. United States (116 Fed. Rep., 933), and Wilkins v. United States (84 Fed. Rep., 152) cited and fol- lowed. (T. D. 2547S— G. A. 5742: July 14, 1004.) Ghee. So-called " ghee," an oily substance consisting of the fatty portion of sheep's milk, and used chiefly for cooking, is dutiable, either directly or by simili- tude, as butter under paragraph 230, act of 1897, and not as lard under paragraph 277, or tallow under paragi'aph 279. (T. D. 27180 — G. A. 6307; March 2, 1906.) Ghee is dutiable under paragraph 236, act of 1S97, relating to " butter, and substitutes therefor." Sahadi v. United States. United States circuit court, southern district of New York ; December 14, 1906 ; suit 4218. Appeal by importer from decision of Board of General Appraisers, G. A. 6307 (T. D. 27180). Board affirmed (T. D. 27770; December 19, 1906.) Ghee is dutiable under paragraph 230, tariff act of 1897, relating to " butter, and substitutes therefor." Sahadi v. United States. United States circuit court of appeals, second circuit; November 8, 1907; No. 36 (suit 4218). Appeal by importer from circuit court of the United States for southern district of New York (152 Fed. Rep., 486; T. D. 27770), affirming G. A. 6307 (T. D. 27180). Decision affirmed. (T. D. 28546; November 26, 1907.) Ginger root, cracked. A by-product in the process of extracting the essence of ginger root, which results from cracking the crude root in a machine and running it through a still, and consists of the residue of the process pressed into cakes, is DIGEST OF CUSTOMS DECISIONS, 1904-1901. 299 Ginger root, cracked — Continued. not within the provisions in paragraph 667, act of 1897, for " ginger root, unground." Cracking the root, so that it is reduced to small particles and pulverized, is a process of grinding. German v. United States. United States circuit court, southern district of Nevsr York ; February 3, 1904 ; suit 3258. Appeal by importer from unpublished decision of Board of General Appraisers, dated October 11, 1901. Decision of Board affirmed. (T. D. 25025; February 17, 1904.) Ginger root in brine. Ginger root, cleaned, cut, and imported in casks in brine, is free of duty under paragraph 667, act of 1897, as " ginger root, unground and not preserved or candied." (T. D. 27799— G. A. 6511; December 31, 1906.) Ginger, spent. (See Spent ginger.) Ginseng root, advanced in condition or value. Ginseng root, which has undergone certain treatment, held not to be enti- tled to free entry under paragraph 548, act of 1897, as " drugs and not edible and are in a crude state, and not advanced in value or condition by refining or grinding, or by other process." — Quwre as to whether gin- seng root is a " drug " within the meaning of the word as used in para- graphs 20 and 548, act of 1897. (T. D. 24883— G. A. 5530; January 8, 1904.) Glass. Antique. (See Glass, cylinder, unpolished colored.) Ash receivers — Glass ash receivers painted, and dfecorated on the under surface with a symmetrical arrangement of brilliantly colored cigar bands, to which a sheet of lead foil is pasted with the object of enhancing the ornamental effect produced by the bands and the paint, the whole covered with woolen cloth for protective purposes, are dutiable at 60 per cent ad valorem under paragraph 100, act of July 24, 1897, as decorated glass- ware, and not at 45 per cent under paragraph 112 of that act. (T. D. 26182— G. A. 5973; March 20, 1905.) Baskets, fancy — Dutiable as articles of glass under paragraph 100. (See Baskets.) Beaded or spangled articles of. (See Beaded or spangled articles.) Beads. (See Beads.) Blanks, blown — Blown-glass blanks, which need further manufacture to prepare them for the trade, are not dutiable as " blown glassware " under paragraph 100, act of 1897, but as manufactures of glass not specially provided for under paragraph 112 of said act. United States v. Durand. United States cir- cuit court, southern district of New York ; December 23, 1903 ; suit 3128. Appeal by the United States from an unpublished decision of Board of General Appraisers. Decision of Board affirmed. (T. D. 24951; January 23, 1904.) Note. — In this case an appeal was taken to the circuit court of appeals, second circuit. Glass blanks blovi^n in a mold and not further manufactured than having the surplus glass roughly broken off are dutiable at 45 per cent ad va- lorem under paragraph 112, act of 1907, and not at 60 per cent ad valorem 300 DIGEST OP CUSTOMS DECISIONS, 190i-190l. Glass — Continued. Blanks, blown — Continued. under paragraph 100 as blown glassware. G. A. 3480 (T. D. 17163) G. A. 4121 (T. D. 19200), United States v. Fensterer (84 Fed. Rep., 148), and United States v. Durand (reported in T. D. 26123) cited and followed. (T. D. 26232— G. A. 5993; Jlarch 29, 1905.) Blown-glass blanks, which are produced by blowing glass into a mold and breaking off the surplus portion and are incomplete, being suitable only to be placed in the hands of glass cutters to be finished, are not dutiable as " blown glassware " under paragraph 100, act of 1897, but under the provision in paragraph 12 for " all glass or manufactures of glass." Com- mercial designation : Held that the expression " glassware " in the pro- vision in paragraph 100, act of 1897, for " blown glassware," is not a term of commercial designation. United States v. Durand. United States circuit court of appeals, second circuit ; JIarch 1, 1905 ; suit 3128. Appeal by United States from decision of circuit court for southern -district of New York (127 Fed. Rep., 624; T. D. 24951). Decision affirmed (T. D. 26123; March 8, 1905). Acquiesced in (T. D. 26166). Blanks, cut or ground — Glass blanks cut or ground for any purpose and to any extent are dutiable at 60 per cent ad valorem under paragraph 100. United States v. Louis Hinsberger Cut-Glass Company (94 Fed. Rep., 645) followed. (T. D. 26232— G. A. 5993; March 29, 1905.) Blown-glass ornaments — Diminutive articles of blown glass, ornamented and representing dogs, deer, and spinulng wheels, set upou drawn glass bases, and too fragile to be used by children in play, SchI to be dutiable as blown glass at 60 per cent ad valorem under paragraph 100, act of 1897, and not at 35 per cent ad valorem as toys under paragraph 418. (T. D. 25492 — G. A. 5750; July 22. 1904.) Articles of blown glass in the form of birds perched on limbs projecting from tree trunks and provided with bases, the various parts thereof appropriately colored or paiuted, equally adapted to use as bric-a-brac or as Christmas-tree ornaments, are dutiable at 60 per cent ad valorem under paragraph 100, act of 1S97, and not at 35 per cent ad valorem under paragraph 418. Wanamaker v. Cooper (69 Fed. Rep., 465) and G. A. 5750 (T. D. 25492). (T. D. 26589— G. A. 6100 ; July 17, 1905.) Borax glass. (See Borax.) Bottles with out-glass stoppers. (See Bottles.) Broken. (See Damage allowance.) Buckles, slides, pins, etc. — For millinery purposes dutiable as articles of glass under paragraph 100. (See Millinery ornaments.) Coquille glasses — Bough cut-glass plates or disks — Unpolished rough cut or uuwrought coquille glasses, pieces of plain white or colored glasses, measuring about If inches in the dimension of greatest length and used in the manufacture of spectacles and eyeglasses designed to protect the eyes from glare or dust, are not dutiable under the provi- sions of paragraph 109, act of 1897. Such merchandise, being rough cut or unwrought, and suitable only for use in the manufacture of spectacles DIGEST OF CUSTOMS DECISIONS, 1904-190'7. 301 Glass — Continued. Coc[uilIe glasses — Kough cut-glass plates or disks — Continued. and eyeglasses, is entitled to free entry under the provisions of paragraph 565. American Lens Manufacturing Company v. Hedden, collector (un- published decision referred to in T. D. 9711) ; G. A. 2402 (T. D. 1464-1) and G. A. 5252 (T. D. 24150) cited and followed. (T. D. 25252— G. A. 5662; April 27, 1904.) Cut- Articles manufactured from : Articles manufactured from cut glass dutiable under paragraph 100, act of 1897. G. A. decisions, Abstract 2175 (T. D. 25462) and Abstract 2273 (T. D. 25482), appealed. (T. D. 25486; July 25, 1904.) Cylinder — BombSs — Pieces of cylinder glass of different dimensions between 2 and 5 inches in diameter, circular in shape and concave in form, and used as disks for bicycle lamps, dishes for painters, covers for solutions of chemicals ; and for other purposes, the same undergoing no further process of manufac- ture after cutting from the blown-glass cylinder than beveling 'of the edges, are dutiable at If cents per pound and 5 per cent ad valorem under the respective provisions of paragraphs 101 and 107, act of 1897, and not at the rate of 45 per cent ad valorem under paragraph 112. G. A. 4928 (T. T>. 23065) distinguished; G. A. 5812 (T. D. 25674) cited. (T. D. 26286—6. A. 6016; April 14, 1905.) Cylinder glass — Unsilvered polished cylinder glass which is provided for under paragraph 102, act of 1897, is, when beveled, subject to the additional duty provided in paragraph 107 of said act for beveled glass. (T. D. 25380—6. A. 5707 ; June 13, 1904.) The provision in paragraph 107, act of 1897, imposing an additional duty of 5 per cent ad valorem on " cylinder * * * glass, polished, * « * beveled, * * * or otherwise ornamented or decorated," is applicable to the " cylinder * * * glass * * * polished " that is enumerated in paragraph 102 of said act. Riegelman v. United States. United States circuit court, southern district of New York ; December 23, 1903 ; suit 3327. Appeal by importer from an unpublished decision of Board of Gen- eral Appraisers. Decision of Board affirmed. (T. D. 24949; January 23, 1904.) Note. — No appeal was taken from this decision. Pieces of unpolished cylinder glass about 8J by 11 inches in size, suitable for other purposes than use In the manufacture of optical instruments, spectacles, and eye-glasses, are dutiable at If cents per pound under para- graph 101, act of 1897, and are not free of duty un(^er paragraph 565 of said act. (T. D. 26479— G. A. 6071; June 13, 1905.) Cylinder glass, unpolished, but colored, and known as antique glass, is duti- able at the additional rate of 5 per cent ad valorem under paragraph 107, act of 1897, as well as the appropriate rates per pound, according to size, under paragraph 101 of the present act. 6. A. 3115 (T. D. 16286), 6. A. 3578 (T. D. 173S7) ; Riegelman v. United States (T. D. 24949) and Bache V. United States (77 Fed. Kep., 603), cited. (T. D. 26238—6. A. 5999; March 31, 1905.) Sampfkolben — Consisting of tubes of blown glass, with rods of molded or drawn glass, and with cork fittings, dutiable as. (See Dampfkolben.) 302 DIGEST OF CUSTOMS DECISIONS, 1904-190'7. Glass — Continued. Decorative articles of — Tlie fact that glass prisms or " U-drops " are to be used to ornament or decorate other articles does not constitute them ornamented or decorated glass within the meaning of paragraph 100, act of 1897, as it is not orna- mental or decorative articles of glass which are therein provided for, but ornamented or decorated articles of glass. (T. D. 25377 — G. A. 5704; June 10, 1904.) Eyes for dolls. (See Dolls' eyes.) Eyes for horses — Dutiable under paragraph 100, act of 1897, at 60 per cent ad valorem. (T. D. 26933— G. A. 6261; January 15, 1906.) Ground — The exception in paragraph 100, act of 1897, as to grinding does not apply to articles other than bottles and stoppers. (T. D. 25019 — G. A. 5587; February 15, 1904.) Desiccators or glass jars with ground necks and ground covers are dutiable as. (See Desiccators.) Hypodermic syringes : Unfinished hypodermic syringes, the exterior surface of the cylinders bearing an etched graduated scale and the name of the maker, the head of the piston, the inner surface of the cylinders, and other parts having been ground for purposes other than for the fitting of stoppers, dutiable under paragraph 100, act of 1897. (T. D. 27219— G. A. 6318; March 16, 1906.) Imitations of diamonds and rubies — Imitations of diamonds and rubies, being completed articles intended to be attached to theatrical garments, are dutiable as manufactures of glass under paragraph 112. (See Precious stones, imitations of.) Incrusted stones — Dutiable as manufactures of glass under paragraph 112. (See Incrusted stones.) Inkstands, with metal covers. (See Inkstands.) Jars fitted with stoppers — Glass jars, cylindrical lu shape and without contraction at the mouth, fitted with stoppers ground only with the object of rendering them suitable for their intended purpose of use as stoppers for such jars, are dutiable at the rate of 40 per cent ad valorem under paragraph 99, act of 1897, and not at 60 per cent ad valorem under paragraph 100 of said act. G. A. 5587 (T. D. 25019) distinguished. (T. D. 27558— G. A. 6418; August 11, 1906.) Jet ornaments — Dutiable as articles of glass under paragraph 100. (See Jet ornaments.) Lactoscopes — Composed chiefly of blown glass, but in part of other materials, are dutiable as. (See Glassware, chemical.) lamps. (See Lamps, glass.) lenses. (See Lenses.) Magnifying glasses- Held to be dutiable as manufactures of glass. (See Magnifying glasses.) DIGEST OP CUSTOMS DECISIONS^ 1904-1901. 303 Glass — Continued. Microscopic slides — Dutiable as articles of glass under paragraph 100. (See Microscopic slides.) Mosaic cubes — Dutiable as manufactures of glass under paragraph 112. (See Mosaic cubes.) Ornaments — Glass articles, cut and colored black, intended for use as pendants in tlie manufacture of fringes or trimmings, and exceeding 1 incli in dimen- sions, are not dutiable at 35 per cent under paragraph 408, act of 1897, as beads not threaded or strung, but are dutiable at 60 per cent ad va- lorem under paragraph 100. G. A. 306T (T. D. 16103) cited and fol- lowed. (T. D. 25696— G. A. 5819; October 18, 1904.) Paper weights — Paper weights of glass having attached to the polished base thereof col- ored photographs are dutiable at 60 per cent ad valorem under para- graph 100, act of 1897. (T. D. 26010— G. A. 5911; January 31, 1905.) Peignes — Peignes, certain combs of cut glass, colored glass, metal, and horn, glass being the component material of chief value, held to be dutiable as manufactures of glass. Appealed. (See Peignes.) (T. D. 25513; August 4, 1904; Abstract 2519.) Pendants for chandeliers — Glass pendants for chandeliers, tubular in form and severally 5 inches in length and an eighth of an inch in diameter, colored with a single color in the pot, and not by superadded process, a metal hook for purposes of suspension being aflaxed in one end of each pendant, are dutiable at 45 per cent ad valorem under paragraph 112, act of 1897, and not at 60 per cent ad valorem as articles composed of blown glass or as articles of glass, colored, under paragraph 100 of that act. Eimer v. United States (126 Fed. Eep., 439) and Koscherak v. United States (98 Fed. Kep., 596) cited; G. A. 5576 (T. D. 24991) followed. (T. D. 26933— G. A. 6239; December 23, 1905.) Glass pendants, prismatic in form, designed for use In the construction of chandeliers, and consisting of two pieces, one large and the other small, united by means of brass wire, are dutiable at the rate of 60 per cent ad valorem under paragraph 100, act of 1897, and not at 45 per cent under paragraph 110 of that act. Eimer v. United States (126 Fed. Rep., 439; T. D. 25112) ; Erhardt v. Hahn (55 Fed. Kep., 273) ; Seeberger v. Parwell (139 U. S., 608), and Saltonstall v. Wlebusch (156 U. S., 601) cited. (T. D. 26153— G. A. 5968;- March 14, 1905.) Pens and penholders. (See Penholders — Pens.) Perles — " Perles " consisting of glass beads, strung, held to be dutiable as manufac- tures of glass. Hermann v. United States. (T. D. 25156 ; November 28, 1904.) Note. — The United States has appealed from this decision, but the timeliness of the appeal is in doubt. Note G. A. 5624 (T. D. 25132). Photographic views — Photographic views colored and covered with glass, the edges of the glass being polished and gilded, are dutiable at 60 per cent ad valorem under paragraph 100, act of 1897. (T. D. 26010— G. A. 5911 ; January 31, 1905.) 304 DIGEST OF CUSTOMS DECISIONS, igOi-lQOT. Glass — Continued. Pictures mounted on glass — Pictures mounted on glass and colored are dutiable at 45 per cent ad valorem under paragraph 112, act of July 24, 1897, as manufactures in chief value of glass. (T. D. 28236— G. A. 5997; March 31, 1905.) Pieces of — Pieces of crown or common window glass, circular and rectangular In form, with edges beveled or plain, although of uniform standard sizes, suitable for clock cases, held to be more specifically provided for under paragraphs 101 and 107, act of 1897, than under paragraph 191 as parts of clocks. Magone v. Wiederer (159 TJ. S., 555; 16 S. C. R., 122) cited and followed. Eeference is also made to T. D. 20537. (T. D. 25674— G. A 5812; October 11,1904.) Pieces of, colored and hacked with foil — Pieces of colored glass backed with foil, made in the forn of fleurs-de-lis, designed for attachment to women's hats or dresses and not suitable for use as settings for jewelry, are not imitations of precious stones. Such articles are dutiable at 45 per cent ad valorem under paragraph 112, act of 1897, and not at the rate of 20 per cent ad valorem under paragraph 435 of said act. (T. D. 26989— G. A. 6257; January 11, 1906.) Plates or disks for optical instruments — Vuwrought glass plates for optical Instruments, with edges ground and polished, regardless of dimensions, are not dutiable at 45 per cent ad valorem under paragraph 112, but entitled to free entry under paragraph 565, act of 1897. T. D. 26193 and T. D. 26255 cited and followed. (T. D. 26336—6. A. 6028; May 2, 1905.) Held that certain square glass plates, less than 8 Inches across, which had been polished on opposite edges, the polish being only to show the character of the glass and being subsequently removed in manufacture, are free of duty under paragraph 565, act of 1897, relating to " glass plates or discs, rough cut or unwrought," suitable only for use in optical instruments, etc. The proviso in said paragraph, prescribing that " such discs exceeding eight inches in diameter may be polished sufficiently to enable the char- acter of the glass to be determined," does not exclude such articles from the paragraph. Hensel v. United States. United States circuit court, southern district of New York ; March 10, 1905 ; suit 3655. Appeal by Importers from decision of Board of General Appraisers, Abstract 2728 (T. D. 25538). Decision of Board reversed. Acquiesced in (T. D. 26255). (T. D. 26193; March 22, 1905.) Powder — Glass reduced to a coarse powder by a process of crushing, the same being of different colors and evidently intended for decorative purposes. Is duti- able at 45 per cent ad valorem as a manufacture of glass under paragraph 112, act of 1897. and not at the rate of 20 per cent ad valorem under paragraph 435 or section 6 of the present act as imitations of precious stones or as a manufacture, not otherwise provided for, respectively. United States v. Meir (reported In T. D. 25973) cited. (T. D. 26207— G. A. 5982; March 23, 1905.) Prisms — " TT-drops " — These prisms do not come within the provision of paragraph 408, act of 1897, as they are not composed wholly or In part of beads or spangles. Under the authority of United States v, Louis Hinsberger Cut Glass Com- DIGEST OF CUSTOMS DECISIONS, 1904-1901. 305 Glass — Continued. Prisms — " U-drops " — Continued. pany (94 Fed. Kep., 645), any grinding done upon an article of glass for a purpose, and that purpose is not fitting of stoppers, brings tliat article witliin tlie purview of paragrapli 100, act of 1897. Glass prisms or " U-drops " therefore, molded in an iron mold and ground to remove the rough places, then polished by heat, are dutiable as " articles of glass, ground," under paragraph 100. (T. D. 25377— G. A. 5704; June 10, 1904.) Prismatic glass — So-called prismatic glass, used for the deflection of direct rays of light into the interior of rooms, is dutiable at 45 per cent ad valorem under para- graph 112, act of 1897, as a manufacture of glass not specially provided for, and not as fluted, rolled, ribbed, or rough plate glass at the rates according to size and weight provided by paragraph 103. (T. D. 25732 — G. A. 5831; October 26, 1904.) Screens — Ornamental screens, each consisting of a panel composed of two parallel sheets of glass between which colored glass beads are arranged in artistic designs, surrounded by a frame of carved brass and mounted upon a base of the same metal, also carved, are dutiable at 45 per cent ad valorem under the provision of paragraph 193, act of 1897, for manufactures com- posed in chief value of metal, and not at 60 per cent ad valorem under paragraph 100. (T. D. 26372— G. A. 6043; May 15, 1905.) Photographic color process screens held to be dutiable as manufactures of glass under paragraph 112, act of 1897. (T. D. 26988— G. A. 6256; Jan- uary 11, 1906.) Spatulas — Spatulas and rods made of molded glass, are dutiable as. (See Glassware,- chemical.) Stands for^electric light globes — Dutiable as articles of glass under paragraph 100. (See Stands for electric light globes.) Stereoscopic photographs on glass — Stereoscopic photographic views on glass are dutiable at the rate of 45 per cent ad valorem under paragraph 112, tariff act of 1897, and not at 60 per cent ad valorem, under paragraph 100 of said act, as glass decorated or ornamented.— G. A. 2660 (T. D. 15134) cited. (T. D. 28404— G. A. 6661; August 30, 1907.) Thermometers — Cut-glass thermometers, the cutting on which is not shown to be of such a character as to ornament or decorate the thermometers, ate not dutiable under paragraph 100, act of 1897, relating to " articles of glass, cut * * * or otherwise ornamented, decorated," but under para- graph 112 as manufactures of glass not specially provided for. (T. D. 26398; May 18, 1905.) (See Thermometers.) Glass thermometers, with faces presenting a frosted or ground effect pro- duced with acid, or with backs coated with paint or white enamel, all having beveled or ground edges one thirty-second of an inch or more in width, by reason of such beveling, are dutiable at 60 per cent ad valorem under paragraph 100, act of 1897. (T. D. 27290— G. A. 6340 ; April 16, 1906.) 46341—08 20 306 DIGEST OF CUSTOMS DECISIONS, 1904-190'?. Glass — Continued. Tubing — Cylinder glass tubing employed principally as adjuncts to scientific appa- ratus in chemical laboratories after being fashioned and fitted as re- quired, and which, like cylinder window glass, is dealt in in commerce either by measurement or hy weight. Held not to be blown glassware dutiable at 60 per cent ad valorem under paragi-aph 100, tarlfC act of 1897, but to be manufactures of glass, and, as such, dutiable at 45 per cent ad valorem under paragraph 112 of said act. — Rogers v. United States U21 Fed. Eep., 546), United States r. Fensterer (S4 Fed. Rep., 148), United States r. Durand. (137 Fed. Rep., 382: T. I>. 26123), and United States r. Simon (84 Fed. Rep., 154) cited and followed. (T. D. 27SS4— G. A. 6533: January 31, 1907.) Vases — Ornamented with metal filigree work applied to the glass by mechanical operation. (See Vases.) Glasses, magnifying. (See ilagnifj'ing glasses.) Glasses, miniature opera. (See Opera glasses, miniature.) Glassware. Chemical — tJlass jars — Desiccators — vjiround glass: Desiccators, or glass jars with grouud necks and ground covers, are dutiable at the rate of 60 per cent ad valorem under paragraph 100, act of 1807, as ground glass. The ex- ception in said paragra|)h as to grinding does not apply to articles other than bottles and stoppers. WoulfC flasks : So-called WouIfC flasks, bottles with three necks, are dutiable under paragraph 90. act of 18ii7, as "bot- tles." Dampfkolben : So-called dampfkolben, consi.stiug of tubes of blown glass, with rods t)f molded or drawn glass, and with cork flttings, are not dutiable as "bluwn glassware" under paragraph 100, act of 1S!)7, but as manufactures iu chief value of glass under paragraph 112 of said act. United States r. Ilinsberger (04 Fed. Rep., 645) and Eimer r. United States (126 id.. 439) followed. (T. U. 25010— C. A. 5587; February 15, 1904.) Chemical glassware similar to that covered by the decision of the United States circuit court for the southern district of New York in Eimer r. United States (T. D. 25112). dutiable as blown glassware under para- graph 100. act of 1S117. (T. P. 2.52S3 ; May 13, 1904.) Thermometers — Lactoscopes : Thermometers and lactoscopes, composed chiefly of blown glass, but in part of other materials, are not dutiable as " blown glassware " under paragraph 100, act of 1S07, but as manufac- tures in chief value of glass under i)aragraph 112 of said act. AYoulff flasks— Koch flasks : So-called Woulfl: flasks and Koch flasks, the for- mer consisting of bottles with two and three necks apiece, and the latter of bottle-like glass containers of peculiar shapes, used iu chemical opera- tions, held to be dutiable as " bottles " under paragraph 90, act of 1897, and not as " blown glassware " under paragraph 100 of said act. Spat- ulas — Rods: Held that spatulas and rods, made of molded glass, are dutiable as manufactures of glass under paragraph 112, act of 1897. Eimer r. T'nited States (127 Fed. Rep., 439). United States circuit court, southern district of New York; July 23, 1903; suit 2925. Appeal by im- porter from unpublished decisions of Board of General Appraisers, dated DIGEST OF CUSTOMS DECISIONS^ 1904-190'?. 307 Glassware — Continued. Chemical — Continued. March 24, 1899. Board partly reversed. (T. D. 25112; March 9, 1904.) Note. — No appeal was taken from this decision. Blown flaslss, etc. : Articles composed exclusively of blown glassware in the form of flasks, etc., designed for use in chemical laboratories, are dutiable at 60 per cent ad valorem under paragraph 100, act of 1897. Articles designed for similar use but composed of molded or pressed glass or of blown glass in combination with parts of molded glass or other material, are dutiable at 45 per cent ad valorem under paragraph 112. WoulfC bottles, or flasks (both terms interchangeably applying to the same article), are dutiable at the appropriate rate under paragraph 99 of said act. G. A. 3463 (T. D. 17082) and Elmer v. United States (99 Fed. Bep., 423) cited; Elmer v. United States (126 Fed. Rep., 4.39; T. D. 25112) distinguished. (T. D. 27584— G. A. 6429; August 28, 1906.) Appeal directed from decision of Board of United States General Apprais- ers, Abstract 15582 (T. D. 28223), involving dutiable classification of volumetric flasks, Stohman's stopper flasks, etc. (T. D. 28275; June 24, 1907.) Government's appeal from the decision of the Board of United States Gen- eral Appraisers, Abstract 15582 (T. D. 28223) withdrawn. (T. D. 28320; July 13, 1907.) Commercial designation — The expression " glassware " in the provision in paragraph 100, act of 1897, for " blown glassware," is not a term of commercial designation. United States v. Durant. (T. D. 26123; March 8, 1905.) Decorated — Construction of paragraph 100 — The provision in paragraph 100, act of 1897, for bottles and other glassware, " engi-aved, * * * painted, * * * printed, * * * or otherwise ornamented, decorated," etc., does not include merchandise subjected to the processes enumerated, if the intention is to produce a utilitarian effect, even though the appearance of the glassware may be improved, and does not cover bottles on which have been produced certain letters representing chemical formulte, surrounded with a white line. Thomas V. Hempstead (129 Fed. Rep., 1007). United States circuit court of ap- peals, third circuit; Philadelphia, Pa.; March 8, 1904; No. 13 (suit 1529). Appeal by collector of customs at Philadelphia from decision of United States circuit court, eastern district of Pennsylvania. Appeal dis- missed. (T. D. 25607; September 14, 1904.) Note.— The United States has acquiesced in this decision. Prisms — U-drops: The fact that glass prisms or " U -drops " are to be used to ornament or decorate other articles does not constitute them orna- mented or decorated glass within the meaning of paragraph 100, act of 1897, as it is not ornamental or decorative articles of glass which are therein provided for, but ornamented or decorated articles of glass. (T. D. 25377— G. A. 5704; June 10, 1904.) Decorated — Metal decorations — In construing the provision in paragraph 100, act of 1897, for " articles of glass * * * ornamented, decorated," etc., Held that it is immaterial whether the glass or the decorative material is the component of chief value, and that certain glass vases ornamented with metal filigree work are dutiable under that provision, Irrespective of the value of the metal. 308 DIGEST OF CUSTOMS DECISIONS, lOOi-igOT. Glassware — Continued. Decorated — Metal decorations — Continued. Gallenkamp i\ Racliman. United States circuit court, eastern district of Jlissouri; January 5, 1906; No. 5133 (suit 1722). Appeal by surveyor at St. Louis from decision of Board of (Jeneral Appraisers, G. A. 5922 (T. D. 26034) . Board reversed. (T. D. 27090 ; February 1, 1906.) Drinking sets — Glasses and decanters of, dutiable as glassvcare. (See Liqueur sets.) (T. D. 25490; July 20, 1904.) Etched — Articles that have been etched only for purposes other than ornamentation or decoration are not included in the provision in paragraph 100, act of 1897, for " articles of glass * * * etched * * * or otherwise or- namented, decorated," etc. Elmer v. United States. (T. D. 25112 ; March 9, 1904.) Glove clasps. Unfinished glove clasps consisting of four parts, one of which is pearl and the other three metal, are not dutiable as buttons, or parts of buttons, under paragraph 414, act of 1897. (T. D. 25730 — G. A. 5829 ; October 26, 1904.) Glove fasteners. Glove fasteners in two pieces, one part being a metal socket into which the other part fits, not being buttons in fact and being shown to be known commercially as glove fasteners or snap fasteners, and not as buttons, are not dutiable as buttons under the provisions of paragraph 414, act of 1897, but fall within the terms of paragraph 193, and are dutiable thereunder at 45 per cent ad valorem. G. A. 5829 (T. D. 25730) cited. (T. D. 26934— G. A. (5240; December 23, 1905.) Gloves. Cumulative duty on — The provision relative to leather gloves in paragraph 445, act of 1897, that " in addition to the foregoing rates there shall be paid the following cumulative duties," justifies the imposition of more than one of said " cumulative duties," in addition to the rates otherwise applicable by virtue of the preceding provisions for gloves. Douillet v. United States. United States circuit court, southern district of Xew York; October 28, 1904; suit 3513. Appeal from decision of Board of General Appraisers, G. A. 5595 (T. D. 250.38). Decision of Board afllrmed. (T. D. 25811; No- vember 28, 1904.) Note. — No appeal will be taken by importer. The additional duties prescribed upon leather gloves in paragraph 445, act of 1897, are, as expressed in the act itself, cumulative, and, in a proper case, one, two, or all of such duties may be imposed upon the same gloves. Douillet r. United States (133 Fed. Rep., 1007 ; T. D. 25811) and Passavant v. United States, decided Jlay 6, 1901, affirming G. A. 4187 (T. D. 19493), cited. (T. D. 26241— G. A. 6002 ; April 3, 1905.) Embroidered cotton — Ladies' cotton gloves having four parallel lines of needlework in scroll effect near the tops in ornamentation of the same are properly dutiable at the rate of 60 per cent ad valorem under the provisions of paragraph 339, act of 1897. (?:. D. 27663— G. A. 6461 ; October io, 1906.) DIGEST OF CUSTOMS DECISIONS, 1904-1907. 309 Gloves — Continued. Partly manufactured — Lambskin pieces, cut to such shapes that when fitted together they con- stitute all the parts of a glove and showing In themselves the outline of a glove, with the thumb holes cut and the finger shapes also cut, found to be partly manufactured gloves and not glove tranks. (T. D. 25858 — G. A. 5868; December 16, 1904.) Stitched or embroidered — The words " strands or cords " in paragraph 445, act of 1897, do not mean strands or cords of thread, but refer to the ornamentation on the back of the gloves known in the trade as " strands or cords." The words are shown to have a technical meaning. Gloves on which more than three single lines of stitching have been used to produce the embellish- ments on the back are subject to the additional duty imposed by para- graph 445, act of 1897, on " all gloves stitched or embroidered, with more than three single strands or cords." (T. D. 25038 — G. A. 5595 ; February 20, 1904.) Certain leather gloves ornamented with embroidered threads stitched thereon in the same manner by which a cord is formed — i. e., by doubling the leather, and so showing six rows of needle holes in each glove, found to be embroidered with not more than three single strands and so not chargeable with the duty of 40 cents per dozen pairs prescribed in paragraph 445, act of 1897, for embroidery. G. A. 5595 (T. t>. 25038) distinguished. (T. D. 25742— G. A. 5834; November 1, 1904.) Leather gloves having upon them embroidery in three rows, but showing on the back of the gloves that each row presented the appearance of three-plait crochet work, the effect being produced by the needle with only one cord or strand of thread, Held not to be subject to the addi- tional duty provided in paragraph 445, act of 1897, for " all gloves stitched or embroidered with more than three single strands or cords." Trefousse v. United States. Passavant v. United States. United States circuit court, southern district of New York, December 27, 1905; suits 4129 and 4128. Appeal by importers from decision of Board of General Appraisers, Abstract 8396 (T. D. 26753). Board reversed in part. (T. D. 27023; January 19, 1906.) Leather gloves having upon them embroidery in three rows, but showing on the back of the gloves that each row presented the appearance of three-plait crochet work, the effect being produced by the needle with only one cord or strand of thread. Held not to be subject to the addi- tional duty provided in paragraph 445, tariff act of 1897, for " all gloves stitched or embroidered with more than three single strands or cords." United States v. Trefousse ; United States r. Passavant. United States circuit court of appeals, second circuit; .January 18, 1907; Nos. 137 and 136 (suits 4129 and 4128). Appeals by United States from the circuit court of the United States for the southern district of New York (144 Fed. Rep., 708; T. D. 27023), reversing Board's decision. Abstract 8396 (T. D. 26753). Decision adverse to Government. (T. D. 28000; March 13, 1907.) Sufficiency of protest. (See Protest, sufiiciency of.) Unlined, classification of — Leather gloves, made from deerskin that has been tanned and finished without removing the hair, which present the appearance of fur-lined 310 DIGEST OF CUSTOMS DECISIONS, 1904-1901. Gloves — Continued. Unlined, classification of — Continued. gloves, but are not in fact lined, are not chargeable with the additional duty of $1 per dozen pairs imposed upon lined leather gloves by the provisions of paragraph 445, act of 1897. (T. D. 25173 — G. A. 5634; April 1, 1904.) Glue, sichel. (See Slchel glue.) Glue-stock liquor. Merchandise invoiced as " glue-stock liquor," a by-product from the boiling of the blubber and bones of the whale, which is put through various processes in order to convert it into glue, found to be " glue stock " and free of duty under that enumeration in paragraph 572, act of 1S97. (T. D. 26680— G. A. 6140; August 24, 1905.) Goat hair — Unfit for combing purposes. Goat hair showing merely a trace of Angora blood and unfit for combing purposes is free of duty under paragraph 571, act of 1897, and not dutiable under paragraphs 350 and 357 of the said act. (T. D. 26610— G. A. 0113; July 21. 1905.) Gold. Importation and exportation of articles of, falsely or spuriously stamped, prohibited. (T. D. 27434 ; circular Xo. 52 ; June 22, 1906.) Gold fluss. Goldstones and " gold fluss." articles composed in chief value of paste made to imitate adventurine, a precious stone, and severally not exceeding 1 Inch iu dimensions, are dutiable at 20 per cent ad valorem under para- graph 4.35 and not at the rate of 45 per cent ad valorem under paragraph 112 or 193. act of 1S07. (T. D. 26555— G. A. 6089; June 29, 1905.) Gold fiuss abfalle. "Gold fluss abfalle," composed In chief value of paste and designed for use in the manufacture of jewelry, requiring to be cut to form and size after importaticjn. is excluded from classification under paragraph 435 by rea- son of the slabs or lumps thereof being greater than 1 inch In dimensions, and is therefore provided for in paragi-aph 112 and dutiable at the rate of 45 per cent ad valorem. (T. D. 26555— G. A. 6089; June 29, 1905.) Gold leaf — Marking of. (See Jlarking of Imported merchandise.) Gold, placer. (See Placer gold.) Gold puff boxes. (See Puff boxes, gold.) Goldstones. (See Gold fiuss.) Gong sets not toys. Small Japanese metal gong sets are not toys, but articles used for orna- mentation and adornment, and are properly dutiable as manufactures of metal under paragraph 193, tariff act of 1897. (T. D. 28591— G. A. 6685 ; December 4, 1907.) Goods in excess — Additional duty. (See Duty, additional.) Goods in excess — Invoice description. (See Invoice, goods in excess, etc.) DIGEST OF CUSTOMS DECISIONS, 1904-1901. 311 Gramophone points. Steel points or pins for gramophones or talking machines are not needles in the tariff! sense and are not dutiable under the provisions of paragraph 165, act of 1897. Being made from steel wire, they fall within the pro- visions of paragraph 137. G. A. 4958 (T. D. 23109) cited and followed. (T. D. 26872— G. A. 6215; November 22, 1905.) Gramophone records, disks for. (See Disks.) Granadilla wood, maple, spruce — Parts of musical instruments. Manufactures of granadilla wood, spruce, and maple, advanced to such an extent as to fit them solely for use in the manufacture of musical instru- ments, are dutiable at the rate of 45 per cent ad valorem under para- graph 453, act of 1897, and not at 15 per cent under paragraph 198. (T. D. 25766— G. A. 5847; November 14, 1904.) Granite, dressed. Granite monuments imported in sections or pieces of dressed granite, which after being put together at the place of erection must have cement or lead applied to the joints to keep out moisture are dutiable under para- graph 118, act of 1897, as " granite * * * hewn, dressed, or polished." In re Crowley (55 Fed. Rep., 283) ; Dlngelstedt et al. v. United States (91 Fed. Rep., 112) ; G. A. 5835 (T. D. 25743). Abstract 3788 (T. D. 25780) cited. (T. D. 26334— G. A. 6026; April 28, 1905.) Soft stones, consisting of orthoclase, quartz, and mica, resembling the qual- ity of granite which is known as " granulyte " and displaying the typical characteristics of granite, being dressed, is properly dutiable as dressed granite, under the provisions of paragraph 118, act of 1897. (T. D. 25743— G. A. 5835; November 1, 1904.) In the rough — Paragraph 117, act of 1897, construed : Unmanufactured or undressed gran- ite is made dutiable at 12 cents per cubic foot under paragraph 117, act of 1897, on the quantity of granite actually imported, without reference to the uses to which the article is to be put after importation. Article 1688 of Customs Regulations of 1899 applicable to granite: It seems that the measurement of granite and other monumental stone is commonly made in accordance with article 1688 of the Customs Regulations of 1899, relating to the measurement of marble. Granite imported for curbing under such regulations should not be measured according to the quantity contained in the importation when reduced to the condition in which it is to be ultimately used. (T. D. 27587— G. A. 64.32; August 30, 1906.) Blocks of granite, rough and irregular in shape, are subject to duty at the rate of 12 cents per cubic foot under paragraph 117, tariff act of 1897, based upon the actual cubical quantity Imported. Fritz v. United States (135 Fed. Rep., 916; T. D. 25878) and G. A. 6432 (T. D. 27587) cited. (T. D. 27934— G.. A. 6546; February 18, 1907.) Granite lanterns. So-called lanterns, consisting of completed granite articles used in garden ornamentation, are not within the provisions in the tariff act of 1897 for "dressed granite" (par. 118), for earthenware articles (pars. 95 and 96), or for articles composed of mineral substances (par. 97), but are dutiable under section 6 as unenumerated manufactured articles. Vantine v. United States. United States circuit court, southern district 312 DIGEST or CUSTOMS DECISIONS, 1904-1907. Granite lanterns — Continued. of New York; November 14, 1907; suit 4889. Appeal by importer from decision of Board of United States Geueral Appraisers, Abstract 14525 (T. D. 27945). Board reversed. (T. D. 28543; November 26, 1907.) Granite linoleum. (See Linoleum.) Granite monuments imported in sections. Granite monuments imported in sections or pieces of dressed granite which, after being put together at the place of erection, must have cement or lead applied to the joints to keep out the moisture, are not dutiable as " articles composed of earthy or mineral substances," under the provisions of paragraph 97, act of 1897. Such monuments found to be specially provided for in paragraph 118 of said act as " granite, * * * hewn, dressed, or polished." In re Crowley (55 Fed. Rep., 283) ; Dingel- stedt et ah v. United States (91 Fed. Rep., 112) ; G. A. 5835 (T. D. 25743) ; Abstract 3788 (T. D. 257S0) cited. (T. D. 26334— G. A. 6026; April 28, 1905.) Jlonuments of dressed granite, imported in sections ready to be put together. Held dutiable as dressed granite under paragraph 118, act of 1897, rather than as " articles composed of earthy or mineral substances," under paragraph 97. Baldwin r. United States. United States circuit court, southern district of New York ; January 26, 1906 ; suit 4013. Appeal by importer from decision of Board of General Appraisers, G. A. 6026 (T. D. 26334). Board affirmed. (T. D. 27066; January 26, 1906.) Monuments of dressed granite, imported in sections ready to be put together. Held dutiable as dressed granite under pai-agraph 118, tariff act of 1897, rather than as " articles composed * * * of earthy or mineral sub- stances," under paragraph 97. Baldwin v. United States. Appeal by importer from circuit court of United States, southern district of New York, 144 Fed. Rep., 702 (T. D. 27066), affirming G. A. 6026 (T. D. 26334). Decision affirmed. (T. D. 27802; January 2, 1907.) Granite imported in sections, dressed and polished ready to be erected as monuments, is specially provided for in paragraph 118, tariff act of 1897, as " granite * * * hewn, dressed, or polished," and is not dutiable as " articles composed of earthy or mineral substances " under the pro- visions of paragraph 97 of said act.— G. A. 6026 (T. D. 26334), Baldwin V. United States (144 Fed. Rep., 702; T. D. 27066), and T. D. 27802, followed. (T. D. 27869— G. A. 6529; January 28, 1907.) Granulyte. (See Granite, dressed.) Grass cloth. Woven fabrics of grass cloth used to be made into trimmings and decora- tions of hats are properly dutiable as manufactures of vegetable fiber at the rate of 45 per cent ad valorem under the provisions of paragraph 347, act of 1897. (T. D. 26265— G. A. 6009 ; April 6, 1905.) So-called grass cloth is properly dutiable as paper hangings at the rate of 25 per cent ad valorem under the provisions of paragraph 402, act of 1897. (T. D. 26850— G. A. 6202; November 8, 1905.) Grass piquets. Grass piquets used for millinery purposes, consisting of stalks of oats or wheat, cut in the milk, and grasses dyed to imitate their natural color, mixed with palm leaf and artificial leaves, and bound together in bunches DIGEST OF CUSTOMS DECISIONS, 1904-1907. 313 Grass piquets — Continued. about 15 inches long, are more specifically enumerated in paragraph 425, act of 1897, providing for " artificial or ornamental * i * fruits, grains, leaves, flowers, and stems or parts thereof, of whatever material composed," than under paragraph 449 of said act, relating to manu- factures of grass, palm leaf, straw, weeds, etc. Herman v. United States. United States circuit .court of appeals, second circuit, New Yorli, Feb- ruary 26, 1904; suit 2991. Appeal by importers from United States circuit court, southern district of New York. Decision of lower court affirmed (T. D. 25091; March 3, 1904.) Grass seed. (See Seed, grass.) Grasses and palm leav.es, ornamental. Isolepis and uva grass, adiautum, asparagus, magnolia wreaths, ruscus green, areca, cycas, kentia, macrozamia, and orlando wreaths, preserved in their natural state by dipping in a chemical solution, and intended to be used for ornamental or decorative purposes, are dutiable at 50 per cent ad valorem under the provision in paragraph 425, act of 1897, for " ornamental * * * leaves, flowers, and stems or parts thereof, of whatever material composed," and not at 20 per cent under section 6 of said act, nor at 30 per cent under paragraph 449. Hartranft v. Weig- mann (121 U. S., 609) and Dejonge v. Magone (159 U. S., 562) cited and followed; G. A. 4247 (T. D. 19982) and G. A. 4560 (T. D. 21625) distinguished and disregarded. (T. D. 25630— G. A. 5800; September 16, 1904.) Gravel as ballast. Gravel brought into a port of the United States as ballast, though entered as a merchantable commodity, 'is entitled to free entry under the pro- visions of paragraph 614, act of 1897. (T. D. 25627— G. A. 5797; Sep- tember 16, 1904.) Gray blue. . Gray blue, a pigment containing ultramarine blue, but of pale blue tint and not possessing the coloring strength of ultramarine blue, is not the ultramarine blue of commerce and is not dutiable as such under para- graph 52, tariff act of 1897, but as a pigment under paragraph 58. (T. D. 28294— G. A. 6636; June 28, 1907.) Grease. Bone — Bone grease, produced from bone, which is unflltered and unpressed, is not classifiable either as an expressed or rendered oil under paragraph 3, act of 1897, or as a grease fit only for stuffing or dressing leather under paragraph 568, but as an unenumerated manufactured article under section 6. (T. D. 25550— G. A. 5777 ; August 19, 1904.) Floressence valley lily, etc. — Merchandise described as " floressence valley lily " and other merchandise called* " valley lily enfleuraged pomade," the former being valued in the invoice at 500 francs per kilogram and the latter at 16 francs per kilo- gram, which are obtained by the combination of odors procured from various flowers and the admixture of essential oils, found to be en- fleurage greases, and as such free of duty under paragraph 626, act of 1897. United States v. Dodge & Olcott (94 Fed. Rep., 481) and Lueders 314 DIGEST OF CUSTOMS DECISIONS, 1904-1907. Grease — Continued. I'loressence valley lily, etc. — Continued. r. United States (T. D. 268S2), reversing In re Lueders, G. A. 6024 (T. D. 26310), cited. (T. D. 26886— G. A. 6219; November 29, 1905.) Appealed December 20, 1905. (T. D. 26930.) Flower concretes — Although under the decision of the circuit court in United States v. Dodge & Olcott (94 Fed. Rep., 4S1) the products of the volatile solvent process for the extraction of odors from flowers are free of duty under para- graph 626, act of 1897, as " enfleurage grease." the latter term does not embrace similar products derived from odor-bearing bodies other than flowers. (T. D. 26181— G. A. 5972; March 20, 1905.) Muguet pomade — lily of the valley pomade — So-called muguet pomade, or lily of the valley pomade, which is made by the combination of several different enfleurage pomades, producing an odor similar to that of the lily of the valley, and which is fortified by the addition to this combination of about one-half of 1 per cent of essential oUs, is free of duty as enfleurage grease under paragraph 0l!6, act of 1897. Lueders v. United States. United States circuit court, southern district of New York ; November 8, 1905 ; suit 4008. Appeal by importers from decision of Board of General Ajipraisers, G. A. 0024 (T. D. 26310). Board reversed. (T. D. 2G8S2 : November 2!), 1905.) Acquiesced in. (T. D. 27205.) Merchandise known as lily of the valley pomade, or muguet pomade, found to be a combination of essential oils and dutiable accordingly at the rate of 25 per cent ad valorem under the provisions of paragraph 3, act of 1897, and not free of duty under any of the provisions in paragraph 626 of said act. In re Lueders, Abstract 104 (T. D. 24973), overruled in part; In re Euler & Robeson, Abstract 2S00 (T. D. 2.55S1) cited. (T. D. 26310— G. A. 6024; April 22, 1905.) Pomade lily of the valley made by the combination of several different enfleurage pomades, producing an odor similar to that of the lily of the valley, containing only a small percentage of essential oils, is free of duty as enfleurage grease under paragraph 626, act of 1897. Lueders i. United States (143 Fed. Rep., 918; T. D. 26882) followed; G. A. 6024 (T. D. 20310) reversed. (T. 1). 27727— G. A. 6483; November 22, 1906.) Soluble — Soluble grease, made from tallow and used in the process of dyeing cotton cloth for the purpose of softening the fabric after the application of the dye, is not an article not enumerated in the tariff act of 1897, but is alizarin assistant, and as such dutiable at the rate of 30 per cent ad valorem under paragraph 32 of said act. (T. D. 25744— G. A. 5836; No- vember 1, 1904.) A preparation consisting of soluble grease, used in softening cotton cloth. Held to be dutiable as an unenumerated manufactured article under section 6, act of 1897, and not as an alizarin assistant under paragraph 32. De Ronde v. United States. United States circuit court, southern district of New Tork ; October 27, 1904 ; suit 3521. Appeal by Importer from decision of Board of General Appraisers, Abstract 631 (T. D. 25089). Note In re De Ronde, G. A. 5121 (T. D. 23664). (T. D. 25831 ; December 2, 1904.) Note. — This decision has been acquiesced in by the United States. An appeal (suit 3745) from In re De Ronde, G. A. 5836 (T. D. 25744), is now pending in the same court. DIGEST OP CUSTOMS DECISIONS, 1904-1907. 315 Grease — Continued. Soluble — Continued. Certain soluble grease, consisting of a preparation of tallow used for soften- ing cotton clotli after dyeing, HelO, to be dutiable as an uneuumerated manufactured article under section 6, act of 1897, and not as an alizarin assistant under paragraph 32. De Eonde v. United States. United States circuit court, southern district of New York ; May 18, 1905 ; suit 3745. Appeal by importer from decision of Board of General Appraisers, G. A. 5836 (T. D. 25744) . Board reversed. (T. D. 26421 ; May 27, 1905.) Acquiesced in. (T. D. 26471.) Soluble grease, made from tallow and used in the process of dyeing cotton cloth, is dutiable at 20 per cent ad valorem under section 6, act of 1897, as an article not enumerated in that act, and not at 30 per cent ad valorem under paragraph 32 as alizarin assistant. De Ronde & Co. v. United States (see T. D. 26471), reversing G. A. 5836 (T. D. 25744), fol- lowed. (T. D. 26592— G. A. 6103; July 17, 1905.) Wool — Held that certain wool grease of a high grade, produced by a process which eliminates the natural odor and mineral matter, is commercially known as wool grease, and is dutiable as such under paragraph 279, act of 1897, and not as a rendered oil under paragraph 3 of said act. Swan v. United States. United States circuit court, southern district of New York; January 22, 1903 ; suit 3173. Appeal by importer from decision of Board of General Appraisers, G. A. 4864 (T. D. 22804). Decision of Board reversed. (T. D. 25605; September 14, 1904.) Note. — No appeal was taken from this decision. Certain preparations of. (See Lanolin, adeps lanee.) Grease-proof paper. (See Paper, imitation parchment.) Green earth — Pigment. Ground earth of a grayish-green tint, known as " green earth," which is used as a substratum or base, upon which are precipitated certain anilin dyes which impart color to such base, thus obtaining pigments or dry paints known as " lime-proof greens," found to be not a pigment but a manufactured earth, and held to be dutiable as such under paragraph 93, act of 1897. (T. D. 26416— G. A. 6057; May 29, 1905.) Grenadines. (See Etamines.) Grids, lead. (See Lead grids.) Grinding defined. Grinding is the process of reducing to fine particles or powder by crushing or friction, and the process by which this result is attained is not im- portant. (T. D. 26374— G. A. 6045; May 16, 1905.) Grinding disks, cast-iron. Cast-iron grinding disks, with teeth sharpened and finished by machinery, having holes drilled and countersunk for the bolts by which they are to be held in place in a grinding machine, are dutiable as manufactures of iron " not specially provided for," under paragraph 193, act of 1897, and not as "castings" under paragraph 148. (T. D. 26478 — G. A. 6070; June 9, 1905.) Cast-iron grinding disks, so called, in the shape of rings, from the surfaces of which project rows of teeth which have been sharpened and finished by 316 DIGEST OF CUSTOMS DECISIONS, 1904-1907. Grinding disks, cast-iron — Continued. macliuiery after the completion of the casting process, not being flat, nor of even surface or uniform thickness, are not plates In any known sense of that word, and are not dutiable under the provisions of paragraph 148, tarlfC act of 1897, but fall precisely within the terms of paragraph 193 as manufactured articles of iron not specially provided for. — Bromley v. United States (T. D. 28051) cited. (T. D. 28276— G. A. 6629; June 21, 1907.) Grotesque mirrors, unframed. (See Mirrors.) Ground clams in tins. (See Fish.) Ground cork. (See Cork, ground.) Ground pepper shells or cuticle. A residuum from the process of decorticating the pepper berry, in the form of a fine powder, which, without further grinding. Is used to adulterate ground pepper, is dutiable under the provision for " spices not specially provided for " in paragraph 287, act of 1897, and not free under the enumeration in paragraph 667 of the free list as " pepper, black or white, * * * when unground," or dutiable as " waste, not specially provided for," under paragraph 463. " Grinding " defined : Grinding is the process of reducing to fine particles or powder by crushing or friction, and the process by which this result is attained is not important. (T. D. 26374 — G. A. 6045; May 16, 1905.) The provision In paragraph 667, act of 1897, for " pepper * * * );vhen unground," Held not to include a residuum for the process of decorticat- ing the pepper berry, which, though not subjected to any grinding process, is in a powdery condition and is used without further grinding as an adulterant for ground pepper. To be excluded from this provision, it is immaterial by what process pepper reaches the powdered state, whether by grinding or by an equivalent means. Frame v. United States. United States circuit court, southern district of New York, January 10, 1906; suit 4034. Appeal by importer from decision of Board of General Ap- praisers, G. A. 6045 (T. D. 26374). Board affirmed (T. D. 27004; January 12, 1906.) Pepper shells in the form of a powder produced by the decortication of the pepper berry are not free of duty as " unground " pepper under paragraph 667, tariff act of 1897, but are dutiable as " spices not specially provided for " under paragraph 287. Frame v. United States. United States cir- cuit court of appeals, second circuit; December 21, 1906; No. 88 (suit 4034 ) . Appeal by importer from circuit court of the United States, south- ern district of New York, 143 Fed. Rep. 692 (T. D. 27004), affirming G. A. 6045 (T. D. 26374). Decision affirmed. (T. D. 27804; January 2, 1907.) Guam, mail importations from. (See Mall importations.) Gum copal. Gum copal should be admitted free of duty under paragraph 548, act of 1897, relating to "gums" and "gum resin." (T. D. 27360— G. A. 6370; May 17, 1906.) Gum resin, crude. Gum resin produced from the juice of the gutta-percha, containing sand and small pieces of stone, and used largely for making a sort of plaster, held DIGEST OF CUSTOMS DECISIONS, 1904-190'7. 317 Gum resin, crude — Continued. to be free of duty under paragraph 548, act of 1897, relating to crude drugs, as gum or gum resin, and not as crude gutta-percha under para- graph 570 of said act, nor dutiable at 20 per cent ad valorem under section 6 as a non enumerated manufactured article. (T. D. 27159 — G. A. 6300; February 23, 1906.) Gum trag'asol. (See Tragasol.) Gun barrels. Shotgun barrels made by the Whitworth patent process, and shown to have gone through a hammering pi-ocess, held to be forged and to be free of duty under the provision in paragraph 614, act of 1894, for " shotgun bar- rels, forged, rough bored." United States v. Baldvciu (125 Fed. Rep., 156). United States circuit court, southern district of New York ; May 9, 1899; suit 2479. Appeal by the "United States from unpublished decision of Board of General Appraisers. Decision of Board affirmed (T. D. 25070; February 26, 1904). Note. — The foregoing decision was ac- quiesced in by the Government. Gun pencils. (See Pencils, automatic.) Gypsum., blocks of. Large blocks of gypsum, ranging in value from $15 to $30 per ton, suitable parts of which are converted into mantel ornaments, the remainder and larger portion being manufactured into plaster-of-paris and paints, are dutiable -under the provision for crude gypsum in paragraph 91, act of 1897, and not as monumental stone enumerated in paragraph 117 of said act. (T. D. 26513— G. A. 6081; June 19, 1905.) H. Hair, goat. (.See Goat hair.) Hair, kid. (See Kid hair.) Hair press cloth. Hair press cloth containing no wool, nor hair of the angora goat, alpaca, or other like animal, is dutiable at the rate of 20 cents per square yard under paragraph 431, act of 1897, and not at the rate of 33 cents per pound and 50 per cent ad valorem under paragraph 366 of that act. Cald- well V. United States, reported in T. D. 26489, acquiesced in by the Treas- ury Department in T. D. 26549 (which acquiescence extends only to merchandise of the above description), cited. (T. D. 26634 — G. A. 6124; July 29, 1905.) Hair press cloth made of camels' hair or dutiable goat hair not entitled to entry under paragraph 431, act of 1897. T. D. 26549 explained (T. D. 26569; July 11, 1905). Hair press cloth of camel and goat hair is not dutiable under paragraph 366, act of 1897, as manufactures of wool " not specially provided for," but under paragraph 431 as " hair press cloth." Caldwell v. United States. United States circuit court, southern district of New York ; June 1, 1905 ; suit 3894. Appeal by importer from decision of Board of General Appraisers, Abstract 4605 (T. D. 26035). Board reversed. Ac- quiesced in (T. D. 26549). (T. D. 26489; June 9, 1905.) Camels'-hair press cloth made of the hair of the camel is a manufacture of wool, and not " hair press cloth " within the meaning of paragraph 431, 318 DIGEST OF CUSTOMS DECISIONS, 1904-1907. Hair press cloth — Continued. and is held dutiable at the rate of 44 cents per pound and 50 per cent ad yalorem as a manufacture of wool, under the provisions of paragraph 366, act of 1S97. Caldwell r. United States (141 Fed. Rep., 487; T. D. 26489) distinguished; G. A. 4448 (T. D. 21200) cited with approval; Abstract 4605 (T. D. 26035) and Abstract 11846 (T. D. 27445) also cited. (T. D. 27792— G. A. 6504; December 27, 1906.) \ Hair waste. Certain waste of hog hair, consisting of sweepings in factories, which is used solely as an Ingredient in the manufacture of artificial fertilizers, but is not suitable in its imported condition for use as fertilizer, is sub- ject to classification under paragraph 569, free list, act of 1897, providing for " substances used only for manure," and not as " waste, not specially provided for," under paragraph 463 of said act. Shallus v. United States. United States circuit court, district of Maryland; Baltimore, Md. ; December 14, 1903 ; suit 1545. Appeal by importer from unpub- lished decision of Board of General Appraisers. Decision of Board re- versed (T. D. 25041; February 18, 1904.) Note. — The foregoing decision has been formally acquiesced in by the Government. Hog-hair waste, used solely as an Ingredient in the manufacture of ferti- lizers, is not dutiable as waste under paragraph 463, act of 1897, but is free of duty under paragraph 569 as a substance " used only for manure." Shallus r. United States (T. D. 25041) followed. (T. D. 25085— G. A. 5604; March 7, 1904.) Halibut, frozen. (See Fish, frozen halibut.) Handbags or purses. (See Purses.) Handkerchief centers. (See Flax squares.) Handkerchiefs, hemstitched lace. Paragraph 345, tariff art of 1897, provides for handkerchiefs, hemmed, hem- stitched, etc., the duty being increased for each of these stages of elabora- tion; and paragraph 339 provides a still higher rate for "handkerchiefs * * * in part of lace * * * not elsewhere specially provided for." Held, that it was the intention of Congress to advance the duty in accord- ance with the advancement of the goods in condition, and that hem- stitched lace-trinimed handkerchiefs are dutiable under the latter rather than the former provision. (T. D. 2S594— G. A. 6688; December 7, 1907.) Handkerchiefs, unfinished. (See Flax squares.) Hand mirrors. (See Mirrors.) Handles, umbrella. (See Umbrella handles.) Hares, dead. Dead hares, undressed, are dutiable at 10 per cent ad valorem under section 6, act of 1897, as unenumerated unmanufactured articles, and are not dutiable, by virtue of the similitude clause, at 2 cents per pound, the rate made applicable to " fresh beef, veal, mutton and pork " by paragraph 274. (T. D. 27646— G. A. (j454; October 8, 1906.) Hat bands, cotton. (See Cotton trimmings.) Hat bands, fur. (See Fur bands.) DIGEST OF CUSTOMS DECISIONS, 1904-1907. 319 Hat crowns, spangled. (See Beaded and spangled articles.) Hat linings, cotton. (See Cotton hat linings.) Hat linings dutiable as wearing apparel, partly manufactured, at the rate of 50 per cent ad valorem, under paragraph 314, act of 1897. (T. D. 27615; September 25, 1906.) Hat pins. (See Pins.)» Hats and bonnets. Hats, bonnets, and hoods, the bodies of which are composed wholly either of straw, chip, grass, palm leaf, willow, osier, or rattan, or of which a combination of these substitutes or any of them is the component mate- rial of chief value, are, if trimmed, dutiable at 50 per cent ad valorem under paragraph 409, act of 1897, irrespective of the value of the trim- ming, as compared with the value of the article without the trimming. G. A. 4525 (T. D. 21502) followed. (T. D. 25440— G. A. 5734; June 30, 1904.) Hats, fur. Hats, the bodies of which are composed of fur, which are trimmed with silk, artificial flowers, etc., and of which some material other than fur constitutes the component material of chief value in the completed articles are not dutiable under the provision in paragraph 432, act of 1897, for " hats * * * trimmed, * * * composed wholly or in chief value of fur," but are dutiable according to the component material of chief value in the completed articles. (T. D. 27541— G. A. 6411; July 27, 1906.) In finding the component of chief value under paragraph 432, tariff act of 1897, covering " hats + * * trimmed, * * * composed wholly or in chief value of fur," HeUl that the value of the trimming should be taken into consideration, and that fur hat bodies trimmed with another material of greater value than the fur are not included in the paragraph. Rheims Company v. United States. United States circuit court, southern district ol: New York ; JMay 15, 1907 ; suit 4393. Appeal by importer from decision of Board of United States General Appraisers, 6. A. 6411 (T. D. 27541). Board affirmed. (T. D. 28185; May 22, 1907.) Hats, horsehair. Hats composed of horsehair are not dutiable as wool \^earing apparel under the provision of paragraph 370, act of 1897, but are dutiable by similitude to hats made of silk, at the rate of 60 per cent ad valorem, under the provision in paragraph 390 for " articles of wearing apparel of every description, made of silk, or of which silk is the component material of chief value." Donat r. United States (T. D. 25113) followed. (T. D. 25109—6. A. 5614; March 15, 1904.) Horsehair hats are not similar in material, quality, or texture to hats made of any of the substances enumerated in paragraph 409, tariff act of 1897, and are not dutiable thereunder. Neither are they dutiable by similitude to cotton hats, nor as unenumerated manufactured articles. Being sim- ilar in all the statutory particulars to silk hats, they are dutiable at the rate of 60 per cent under the provisions of paragraph 390 and section 7 of said act, as silk wearing apparel by similitude. — Donat v. United States (134 Fed. Rep., 1023; T. D. 25113), G. A. 5590 (T. D. 25022), G. A. 5614*(T. D. 25109), G. A. 5965 (T. D. 26150), and G. A. 6223 (T. D. 26897) followed. (T. D. 28217— G. A. 6606; May 28, 1907.) 320 DIGEST OF CUSTOMS DECISIONS, 1904-1901. Hats, horsehair, imitation. Hats composed either wholly or in chief value of imitation horsehair, are dutiable by similitude to silk hats, at the rate of 60 per cent ad valorem under paragraph 390, act of 1S97. (T. D. 26897— G. A. 6223; December 6, 1905.) Women's untrimmed hats made by sewing together concentric strands of the material known as artificial or imitation hoi;pehair braids, not being specifically provided for in the tariff, are held to be dutiable under the provisions of paragraph 390, act of 1S97, as silk wearing apparel, by similitude to hats made of silk braid. Hardt, Von Bernuth & Co. v. t'nited States (T. D. 2702SK cited and distinguished. Donat r. United States (134 Fed. Eep., 1U23; T. D. 25113) ; Hahn i'. United States (100 Fed. Rep., 635) ; G. A. 561-t (T. D. 25109) ; G. A. 6159 (T. D. 26733), and G. A. 0223 (T. I>. 26807), cited and followed. G. A. 6378 (T. D. 27392), and G. A. (K87 (T. D. 27142), cited. (T. D. 27743— G. A. 6487; Decem- ber 7. 1906.) Hats, horsehair and straw. Hats Lomposed of horsehair .ind straw, horsehair the component material of chief value, are not dutiable as wool-wearing apparel under the pi-o- vislons of paragraph 370, act of 1897, but are dutiable by similitude to hats made of silk, at the rate of 60 per cent ad valorem under the pro- vision in paragraph 390 for " articles of wearing apparel of every descrip- tion, made of silk, or of which silk is the component material of chief value." Donat i . United States (T. D. 25113) ; G. A. 5614 (T. D. 25109). (T. D. 26150— G. A. 5965; March 9, 1905.) Hats, straw braids or plaits for. (See Braid, straw.) Hats, varnished. Garnished hats, such as coaehmeu wear, in which the most valuable single component material is shown to be the cotton buckram foundation, are dutiable as wearing apparel of which cotton is the component material of chief value, under the provisions of paragraph 314, tariff act of 1897. The cost of the labor incident to putting the materials together to make a completed article is no part of the value of such material. — Seeberger v. Hardy (150 U. S., 420), United States v. Hoeninghaus (137 Fed. Rep., 478), and United States t. Johnson (T. D. 28007) cited and followed. (T. D. 28048— G. A. 6571; April 1, 1907.) Hatters' plush. Black plush, known commercially as hatters' plush, composed of silk, or of silk and cotton, such as is used exclusively for making men's hats, is dutiable at 10 per cent ad valorem under paragraph 461, act of 1897. (T. D. 25381— G. A. 5708; June 13, 1904.) Haussegen or wall mottoes. (See Mottoes, appliqueed.) Hauteville stone. Hautevllle stone, a hard compact limestone of a dull uniform color, un- veined, but susceptible of a good polish, which is used for ornamental and decorative work in the interiors of buildings, found to be marble and held dutiable under the provision in paragraph 114, act of 1897, for " marble in block, rough or squared only," rather than as limestone under para- gi-aph 117. G. A. 3803 (T. D. 17028), affirmed in Fisher v. United States (91 Fed. Rep., 7.59), and G. A. 4628 (T. D. 21915) cited. (T. D. 27157— G. A. 6298; February 21, 1906.) DIGEST OF CUSTOMS DECISIONS, 1904-1901. 321 Hauteville stone — Continued. So-called Hauteville stone is dutiable as marble under paragraph 114, tariff act of 1897, rather than as " limestone f * * not specially provided for," under paragraiJh 114. Bockmann v. United States. United States circuit court, southern district of New York ; May 23, 1907 ; suit 4215. Appeal by Importer from decision of Board of United States General Ap- praisers, G. A. 6298 (T. D. 27157). Board affirmed. (T. D. 28284; June 26, 1907.) Hay, importations of, from Continental Europe, prohibited. (T. D. 25324; circular No. 52 ; May 27, 1904. ) Hearings, etc. In classification and reaijpraisement cases by United States General Ap- praisers. (T. D. 27097; circular No. 18; February 8, 1906.) (T. D. 27811; circular No. 3; January 4, 1907.) (T. T>. 28630; circular No. 75; December 21, 1907.) (T. D. 28631; circular No. 76; December 21, 1907.) Heddles, wire. Flat wire heddles are dutiable at the rate of 45 per cent ad valorem plus IJ cents per pound under the provisions of paragraph 137, act of 1897. Flat wire is made from round wire, and heddles made of flat wire thus pro- duced are dutiable at the rate provided for articles made from flat wire, and not at the rate provided for the round wire from which the flat wire was made. (T. D. 26179— G. A. 5970; March 15, 1905.) Hemp braids. (See Braids, hemp.) Hemp, dewghuddy. Dewghuddy hemp is properly dutiable as hemp at the rate of $20 per ton under the provisions of paragraph 327, act of 1897. (T. D. 26288— G. A. 6018; April 17, 1905.) Herbs in alcohol. Held, that certain herbs, imported in kegs, immersed in their natural condi- tion in alcohol for preservation, are not dutiable as " alcoholic com- pounds," under paragraph 2, act of 1897, or as " drugs * * * advanced in value or condition," under paragraph 20 of said act, but under the provision in section 6 of said act for " all raw or unmanufactured articles not enumerated or provided for," at the rate of 10 per cent ad valorem. Boericke & Kunyon Company v United States. United States circuit court, southern district of New York ; December 18, 1903 ; No. 3269. Ap- peal by importers from decision of Board of General Appraisers, G. A. 5021 (T. D. 23354). (T. D. 24886; January 9, 1904.) Herbs, leaves, and roots in alcohol dutiable as " alcoholic compound " under paragraph 2, act of 1897. (T. D. 25289; May 17, 1904.) Herring, smoked. ' (See Fish, smoked herring.) Hexamethylentetramin. Hexamethylentetramin is a medical preparation in the preparation of which alcohol is found not to be used, and is dutiable under paragraph 68, act of 1897, at 25 per cent ad valorem. -(T. D. 27505— G. A. 6403; July 19, 1906.) 46341-08 21 322 DIGEST OF CUSTOMS DECISIONS, lOCH-lOOI. Hexamethylentetramin — Continued. Certain tiexametliylentetramin Held dutiable under paragraph 68, act of 1897, as a medicinal preparation in the preparation of which alcohol was not used. Lehn v. United States. United States circuit court, southern district of New York ; May 29, 1906 ; suit 3910. Appeal by importer from decision of Board of General Appraisers, Abstract 4606 (T. D. 26035). Board reversed. Acquiesced in. (T. D. 27438.) (T. D. 27394; June 6, 1906.) Hides. Buffalo — The hide of the mud buffalo of the Straits Settlement, an animal killed in the chase, which is not suitable for use as leather, but is manufactured into rawhide articles, is not dutiable as " hides of cattle " under para- graph 437, act of 1897, but is free of duty under the provision in para- graph 664 of said act for " hides not specially provided for." Winter v. United States. United States circuit court, southern district of New York; December 14, 1903; suit 2851. Appeal by importer from an un- published decision of the Board of General Appraisers, dated November 12, 1898. Decision of the Board reversed (T. D. 25184; April 2, 1904). Note. — The United States appealed from this decision to the circuit court of appeals, second circuit. Buffalo hides entitled to free entry under paragraph 664 of the free list, act of 1897, as hides not specially provided for. (T. D. 25886; December 23, 190i.) Buffalo hides referred to in T. D. 25896 are hides of the wild buffalo killed in the chase in Siam, and not hides of the domesticated East Indian buf- falo referred to m G. A. 4305. (T. D. 25960; January 14, 1905.) Decisions of the Board of United States General Appraisers, Abstracts 9897, !t808, '.i.s;)9, 9942, and 9943 (T. D. 27087), on East India buffalo hides, appealed from. (T. D. 27101; February 12, 1906.) East India : So-called wild buffalo hides from Singapore dutiable as hides of cattle at 15 per cent ad valorem under paragraph 437, act of 1897. (T. D. 26953; December 29, 1905.) Hides of the domesticated East India buffalo, assessed at 15 per cent ad valorem under paragraph 437, although capable of being tanned into leather, are not included within the term " hides of cattle," but are free of duty under paragraph 064 of said act as " hides not specially provided for." G. A. 4305 (T. D. 20276) and Eossbach v. United States (116 Fed. Rep., 7S1) distinguished. (T. D. 27021— G. A. 6268; January 23, 1906.) Appealed (T. D. 270S4K Hides of the domesticated East India buffalo are dutiable as " hides of cattle," under paragraph 437, tariff act of 1897. " Cattle :" In construing the expression " hides of cattle," in paragraph 437, tariff act of 1897, Beld that it was not used in any commercial sense which would limit it to hides, but that the term- " cattle " should be under- stood to be used with the broader meaning, which embraces domestic animals of the cattle family, including the buffalo. Where no commercial meaning of a term used in a tariff act is established, the ordinary dic- tionary definition must govern. United States v. SchmoU. United States circuit court, southern district of New York ; February 4, 1907 ; suit 4187. Appeal by United States from decision of Board of United States General Appraisers, G. A. 6268 (T. D. 27021). Board reversed. (T. D. 27920; February 13, 1907.) DIGEST OF CUSTOMS DECISIONS, 1904^190'7. 323 Hides — Continued. Buffalo — Continued. Hides of tlie domesticated East India buffalo are dutiable as "hides of cattle " under paragraph 437, tariff act of 1897, rather than free of duty as " hides not specially provided for " under parargaph 664. Schmoll r. United States. United States circuit court of appeals, second circuit; December 4, 1907; No. 79 (suit 4187). Appeal by Importer from circuit court of the United States for southern district of New York (154 Fed. Rep., 734; T. D. 27920), reversing G. A. 6268 (T. D. 27021). Decision in favor of the Government. (T. D. 28604; December 11, 1907) Singapore and Batavia : Singapore Buffalo hides are not dutiable as " hides of cattle " under paragraph 437, act of 1897, but are free of duty under the provision in paragraph 664 for " hides not specially provided for." Winter & Smillie v. United States (reported in T. D. 25184) affirmed on appeal, suit 2851 (T. D. 25901), cited. Protest overruled as to Batavia buffalo hides on same invoice. G. A. 4305 (T. D. 20276). (T. D. 26240— G. A. 6001; March 31, 1905.) Singapore : Decision of the United States circuit court for the southern dis- trict of New York, Baeder, Adamson & Co. v. United States (T. D. 28008), acquiesced in. (T. D. 28111; April 25, 1907.) Singapore: Department's acquisition of the 25th ultimo (T. D. 28111) in the decision of the United States circuit court for the southern district of New York (T. D. 28008), Involving the classification of Singapore buffalo hides, limited to that case. (T. D. 28164; May 17, 1907.) Disinfection of — Time of taking effect of Circular 48, of July 18, 1907 (T. D. 28336), post- poned to November 1, 1907. (T. D. 28376; August 8, 1907.) Certificates of disinfection not required for hides of American cattle slaugh- tered in lairages in Great Britain, nor for hides taken in abattoirs in Great Britain, Norway, and Sweden if latter are accompanied by certifi- cates from Government inspector stationed at abattoir. (T. D. 28377; August 8, 1907.) (T. D. 28446; October 8, 1907.) Disinfection of — From Yucatan and Campeche, Mexico — Hides of neat cattle, including calfskins, hide cuttings or parings, and glue stock, the product of neat cattle invoiced for shipment to the United States from Yucatan and Campeche, Mexico, require disinfection under Department's circular of July 30, 1901 (T. D. 23212). (T. D. 2604C, Feb- ruary 10, 1905.) Disinfection of, in transit — Hides of neat cattle in transit through the United States require disinfec- tion. (T. D. 24930; January 25, 1904.) Neat cattle, importation of — Modifying previous instructions. (T. D. 24953; circular No. 10, January 27, 1904.) Hides and skins mixed — Sufficiency of evidence of character of merchandise. (See Mixed hides and skins.) High seas, merchandise from. (See Board of General Appraisers, jurisdiction.) Holiday, local — Timeliness of protest. (See Protest.) 324 DIGEST OF CUSTOMS DECISIONS, 19O4-190'7. Hone stone. Held that the provisions of paragraph 574, act of 1897, for hones and whet- stones is limited to articles used for sharpening tools and other instru- ments; and that hone stone not yet manufactured into hones or whet- stones is properly dutiable under section 6. Vermont Marble Company's case, G. A. 5204 (T. D. 23986), Waddell & Co.'s case, Abstract 752 (T. D. 25134), and Waddell r. United States (T. D. 25781). (T. D. 26087— G. A. 5940; February 21, 1905.) Hone-stone polishers. Held that the provision in paragraph 574, act of 1897, for " hones and whetstones " is limited to articles used for sharpening tools and other instruments, and that certain hone-stoue articles that are principally used by lithographer and marble polishers for smoothing purposes, and are not commercially known as hones, are not covered by said paragraph, but are dutiable under section 6 as unenumerated manufactured articles. Wad- dell c. United States. United States circuit court, southern district of New Xork ; November 11, 1904 ; suit 3512. Appeal by importer from deci- sion of Board of General Appraisers, Abstract 752 (T. D. 25134). De- cision of Board affirmed. (T. D. 25781 ; November 17, 1904.) Hooks and swivels, small white metal. Small hooks and swivels, made of white metal, are articles commonly known as jewelry, and dutiable as such at 60 per cent ad valorem under para- graph 434, act of 1897. (T. D. 24994— G. A. 5579; February 8, 1904.) Hoop steel. (See Steel.) Horns. Elk and moose — Elk and moose horns attached to the skull from which the flesh and skin have been removed should be admitted free of duty under paragraph 577, act of 1897; overruling T. D. 22234. (T. D. 25231— G. A. 5652; April 20, 1904.) Sliced deer — Sliced deer horn, used in medicine by the Chinese, but requiring further preparation before it can be so used, is not dutiable as a medicinal prepa- ration under paragraph 67, act of ]897, but is free of duty under the provision in paragraph 577 of said act for " horns and parts of, unmanu- factured." (T. D. 24936— G. A. 5550 ; January 21, 1904.) Horsehair, artificial. Artificial horsehair is similar to horsehair in the particulars specified in the similitude clause of section 7, act of 1897, hut horsehair being on the free list, the similitude clause can not be applied. G. A. 5111 (T. D. 23633). It is dutiable properly as a nonenumerated manufactured arti- cle at 20 per cent ad valorem under the provisions of section 6, act of 1897. (T. D. 27442— G. A. 6387; June 22, 1906.) Horsehair, imitation. Imitation horsehair dutiable at the rate of 20 per cent ad valorem under section 6, act of 1897. (T.D. 27350; May 16, 1906.) Horsehair braids. (See Braids, horsehair.) Horsehair hats. (See Hats, horsehair.) ^ DIGEST OF CUSTOMS DECISIONS, 1904-1907. 325 Horsehair and straw hats. (See Hats.) Horses, free entry of. (See Animals for breeding purposes.) Horseshoe calks, steel. Steel horseshoe calks manufactured from steel bars, having been advanced from the condition of steel bars, forms, or shapes by a manufacturing process, and having acquired a distinctive name, character, and use that vs^ere not possessed by the material from which they were made, are duti- able as manufactured articles of steel under the provisions of paragraph 193, act of 1897. (T. D. 27542— G. A. 6412; July 27, 1906.) Hose, cotton. (See Stockings, hose, etc.) Hose, hydraulic. Hydraulic hose composed of countable cotton cloth is properly dutiable as countable cotton cloth and not under the provisions of paragraph 335, act of 1897. (T. D. 26351— G. A. 6032 ; May 5, 1905.) Hose, ramie. (See Ramie hose.) Hosiery. (See Stockings, hose, etc.) Household efEects. (See Effects, household.) Huzzar sets. (See Ornaments.) Hydraulic hose. (See Hose, hydraulic.) Hydrochinon. Hydrochinon is a coal-tar preparation dutiable at 20 per cent ad valorem under paragraph 15, act of 1897. Merck & Co. v. United States (suit 3254), United States circuit court, second circuit, November, 1903, no opinion, followed. (T, D. 25017— G. A. 5585; February 10, 1904.) Hygienic wood wool. So-called hygienic wood wool, consisting of a foundation of cotton or pulp batting, with the surface treated with an antiseptic preparation of a mercurial composition, is properly dutiable as a mercurial medicinal preparation at the rate of 35 per cent ad valorem under the provisions of paragraph 68, act of 1897. (T, D. 27328— G. A. 6360; May 5, 1906.) Hypodermic syringes, unfinished. Unfinished hypodermic syringes, the exterior surface of the. cylinders bear- ing an etched graduated scale and the name of the maker, the head of the piston, the inner surface of the cylinders, and other parts thereof having been ground for purposes other than for the fitting of stoppers, are, by reason of the grinding thereon, dutiable at the rate of 60 per cent ad valorem under paragraph 100, act of 1897, and not at 45 per cent ad valorem under paragraph 112 of that act. Koscherak v. United States (98 Fed. Hep., 596) and United States v. Louis Hinsberger Cut Glass Company (94 Fed. Rep., 645) cited. (T. D. 27219— G. A. 6318; March 16, 1906.) I. Ichthyol. Ichthyol, provided for in paragraph 626, free list, act of 1897, is the com- mercial or trade name for ammonium ichthyol-sulfonate. (T. D. 25376 — G. A. 5703; June 10, 1904.) 326 DIGEST OP CUSTOMS DECISIONS, 1904-1907. Identification, imported sugar. (See Sugar, identification of.) Imitation. Coral. (See Coral, imitation.) Foreign coins. (See Coins, foreign.) Horsehair braid. (See Braid.) Horsehair hats. (See Hats.) Parchment paper. (See Paper, parchment, imitation.) Pearls. (See Pearls, imitations of.) Precious stones. (See Precious stones.) Rock-crystal intaglios. (See Rock-crystal intaglios.) Shell cameos — Paste — Dutiable as imitations of precious stones. United States v. Goldberg. (See Shell cameos.) Silk yarn. (See Silk yarn, imitation.) Immediate transportation. Change of tariff — Bight of entry — Duty. (See Entry, Immediate transporta- tion goods.) Entries for goods for exhibition at Louisiana Purchase Exposition. (See Exposition.) Ports — Privilege of immediate-transportation act extended to certain ports. .(See Ports.) Regulations — Regulations concerning bonding of carriers for immediate transportation of imported merchandise as authorized by act of June 10, 1880, and amend- ments thereto, and entry and shipment of such merchandise. (T. D. 25475; circular No. 73; July 14, lOOl.*) Regulations with amendments to date. Superseding Department circular No. 73 of July 14, 1904. (T. D. 25475.) (T. D. 25759; circular No. 99; November 14, 1904.) Report of master, conductor, etc., discontinued — Xo good purpose is subserved by the requirement of a " report of master, conductor, or agent on arrival" (Cat. Xo. 754), provided for in article 686, Customs Regulations of 1899, and the further use thereof is discon- tinued. (T. D. 25980; circular No. 9; January 21, 1905.) Immigrants' efEects. (See Effects, immigrants'.) Importation by mail. (See JIail importations.) Importation. Falsely or spuriously stamped articles of gold or silver or their alloys pro- hibited. (T. D. 27434; circular 52; June 22, 1906.) Importation — Completion. The importation of merchandise is not complete until the vessel carrying it has reached the end of her voyage. (T. D. 26826; October 26, 1905.) An importation is not complete while the goods remain in the custody of the officers of the customs. (T. D. 27036; January 19, 1906.) DIGEST OF CUSTOMS DECISIONS, 1904-1907. 327 Importations and exportations, information regarding. Brokers and others not parties in interest not to be furnislied names of Importers or other confidential information. (T. D. 27862; January 24, 1907.) Importers. Classification of merchandise — By importers merely tentative. (See Classification of Imported merchan- dise.) Clerks of — Must be excluded from the space reserved In custom-houses for customs officers and clerks. (T. D. 24875; January 7, 1904.) Incense, Japanese, with plate or lamp. Japanese incense imported in paper boxes, each box containing, in addition to the incense, a metal plate or lamp, to be used in burning the incense, incense chief value, is dutiable at the rate of 45 per cent ad valorem under paragraph 193, act of 1897. The provisions of paragraph 193 apply to all articles composed in part of metal If the component of chief value is not provided for. G. A. 4605 (T. D. 21786) and cases there cited. (T. D. 25864— G. A. 5874; December 20, 1904.) Incrusted stones. So-called Incrusted stones and other imitations of precious and semiprecious stones, composed of glass, and used In the manufacture of cheap jewelry, are dutiable as imitation precious stones under paragraph 435, act of 1897. In re Lorsch, G. A. 4175 (T. D. 19458), reversed; Lorsch v. United States (119 Fed. Rep., 476) followed. (T. D. 25105— G. A. 5610; March 11, 1904.) Incrusted stones dutiable at 45 per cent ad valorem as manufactures of glass under paragraph 112, act of 1897. Abstract 2507 (T. D. 25518) appealed from. (T. D. 25546; August 23, 1904.) Imitation precious stones, incrusted, are dutiable under the provision in paragraph 435, act of 1897, for imitations of precious stones, not orna- mented or decorated. United States v. Downing. United States circuit court, southern district of New York ; February 15, 1905 ; suit 3654. Appeal by United States from decision of Board of General Appraisers, Abstract 2744 (T. D. 25538). (T. D. 26076; February 18, 1905.) Imitation precious stones, incrusted, are dutiable under the provision In paragraph 435, act of 1897, for Imitations of precious stones, not orna- mented or decorated. United States v. Downing. United States circuit court of appeals, second circuit; February 26, 1906; No. 121 (suit 3654). Appeal by United States from decision of circuit court, southern district of New York (139 Fed. Rep., 155; T. D. 26076). Lower court affirmed. Acquiesced in (T. D. 27250). (T. D. 27193; March 7, 1906.) Imitations of precious stones composed of paste, less than 1 inch in dimen- sions and of the description known as incrusted stones, the same intended for use in the manufacture of cheap jewelry, are dutiable at 20 per cent ad valorem under paragraph 435, act of 1897, and not at 45 per cent ad valorem under paragraph 112 of that act. United States v. Downing (T. D. 27193) and G. A. 5610 (T. D. 25105) cited. (T. D. 27292— G. A. 6342; April 17, 1906.) 328 DIGEST OF CUSTOMS DECISIONS, 1904-1907. India rubber scrap. Scrap or refuse, India rubber worn out by use, assorted and ground for con- venience in transportation or remanufacturlng, is entitled to free entry under paragraph 579, tariff act of 1897, and is not dutiable as a manu- facture of India rubber at the rate of 30 per cent ad valorem under para- graph 449 of that act.— G. A. 2583 (T. D. 15006), Abstract 1295 (T. D. 25273), and T. D. 21631 distinguished. (T. D. 28360— G. A. 6652; July 29, 1907.) India rubber toys. (See Toys.) India transfer paper. (See Paper.) Information regarding importations and exportations. (See Importations and exportations.) Inkstands, glass with metal covers. Inlistauds with iridescent glass bases, each fitted with an ornamental cover of hea\y brass hinged to a ring of the same metal surrounding the necli of the glass base, the metal the componeut material of chief value in the completed article, are dutiable at 45 per cent ad valorem under paragraph 193, act of 1897, and not at 60 per cent ad valorem as decorated glass- ware under paragraph 100-of said act. (T. D. 26311— G. A. 6025; April 22, 1905.) Inscribed Assyrian marble. (See Assyrian inscribed marble slab.) Insect pests. Prohibition of importation of, under act of March 3, 1905. (T. D. 23172; circular No. 37, March 20, 1905.) Inspectors. Payment of compensation while supervising lading and unlading vessels at night. (T. D. 27488 ; circular No. 71 ; July 14, 1906.) Inspectors for regular service may be paid by pay roll instead of voucher. Occasional inspectors to be paid on voucher. Form 89. — Article 1857, Customs Regulations of 1899, amended. (T. D. 28196; May 24, 1907.) Institutions, societies, etc., free entry of articles for. (See Philosophical and scientific instruments, etc.) Instruments and apparatus for institutions, colleges, etc. ( See Philosoishical and scientific instruments. Instruments, musical. (See Musical Instruments.) Insulated stamped steel shapes. Stamped steel shapes, carefully coated with a preparation of flour and talc, one-sixtieth" of an inch thick, so as to insulate the same and prevent con- tact in electrical machines, are not dutiable as " stamped shapes " under the provisions of paragraph 135, act of 1897. By reason of the process of insulating the plates (although adding but 5 or 10 per cent to the cost of the articles), their character has been changed into completed parts of electrical machines, thus making them manufactures of metal, dutiable under paragraph 193 of said act. Saltonstall r. Wlebusch (156 U. S. 601; 15 Sup. Ct. Rep., 476) followed. (T. D. 24911— G. A. 5541; January 18, 1904.) DIGEST OF CUSTOMS DECISIONS, 1904-1907. 329 Insulators, porcelain. Large porcelain insulators coated with a single glaze, Held to be not deco- rated or ornamented, and are dutiable at 55 per cent ad valorem under paragraph 96, act of 1897 ; not at 60 per cent under the same paragraph. G. A. 5336 (T. D. 24424) followed. (T. D. 25533— G. A. 5771 ; August 12, 1904.) Intaglios, painted rock crystal. (See Keck crystal intaglios.) Interest — Unpaid duties. Duties due from an importer to the United States constitute a personal charge against him, for which an action of debt lies in favor of the United States ; and where such debt exists unpaid the United States is entitled to interest on the amount due, as damages for illegal detention. In cases of reliquidation of duties at a higher rate, interest on the amount due should be computed from the date of demand on the importer for payment of the increased duties. Interest due on unpaid duties accrues at the legal rate allowed by the State into which the importation is made. United States v. Mexican International Railroad Company, United States circuit court, western district of Texas, San Antonio division ; July 2, 1907 ; No. 124. At law. Action for unpaid duties (151 Fed. Rep., 545; T. D. 28182). Decision in favor of Government. (T. D. 28326; July 17, 1907.) (The decision in this case follows that in United States v. Mexican International Railroad Company, T. D. 28326.) United States v. Urm- ston. United States circuit court, western district of Texas; July 2, 1907; No. 102. At law. On motion to reform judgment. Decision in favor of the Government. (T. D. 28327; July 17, 1907.) Internal-revenue tax — Cigars from Cuba — Dutiable value. (See Dutiable value.) Internal-revenue tax, rrench, on alcohol. — Market value. (See Dutiable value.) In transit goods — From port to port in the United States through foreign territory for exportation. Domestic and foreign merchandise which leaves the United States at one frontier port, crosses adjacent foreign territory and reenters the United States at another frontier port before final exportation, to be treated as exported as soon as it has passed through the first frontier port, whether the merchandise be domestic or foreign and whether it is to be exported with benefit of drawback or not. (T. D. 24892; circular No. 4; January 14, 1904.) Merchandise in transit from port to port in the United States through foreign territory for exportation. Department circular No. 4 of 1904 Inapplicable to exportations from seaboard. (T.D. 26304; April 25,1905.) Cards for cars containing dutiable merchandise. (T. D. 25817; December 6, 1904.) From port to port in the United States through Mexico — Regulations. (T. D. 27758; circular No. 104; December 15, 1906.) Manifesting of — Merchandise of domestic origin exported, and again reentering the United States in transit to Canada, should be remanifested at the port of reentry as foreign merchandise in transit through the United States, under articles 731 and 732 of the regulations of 1899. (T. D. 27675; October 24, 1906.) 330 DIGEST OF CUSTOMS DECISIONS, 1904-190'7. In transit goods — From port to port in the United States througli foreign territory for exportation — Continued. Transportation and exportation to Canada — Merchandise forwarded to Canada under transportation and exportation entry, in accordance with section 3005 of the Revised Statutes, shall be treated as an exportation from the frontier port from which it leaves the United States, whether it be destined for a place in Canada not requiring reentry into the United States or be brought back into the United States in transit via another frontier port to the destination in Canada. The transportation and exportation bond shall be canceled on the cer- tificate of exportation issued by the collector of customs at the first frontier port in the United States, provided (1) that the waybills accom- panying the cars shall have the words " In bond " stamped threeon in large red letters in order to have the cars held at the frontier port for inspection, and (2) that, on inspection," the United States customs oflBcers shall find the seals intact on the cars. If inspection be not made at the frontier port, a landing certificate of the Canadian customs olBcer will be necessary for cancellation of the bond. (T. D. 26295; April 19, 1905.) Invoice. Appraisers' returns on — (T. D. 26793; circular No. 108; October 18, 1905.) Certification of — Amendment of consular regulations — Paragraph 07S, as to the place, etc., of certification of invoices of purchased goods, and paragraph OSO, as to the verification of invoices and declara- tions, of the consular regulations amended. (T. D. 27176; March 5, 1906.) Conditional — Sugar entered on. (See Sugar.) Containing item of Canadian duty — iierchandise imported into Canada from another country was shipped to the United States on an Invoice certified before a Canadian consul, which contained an item of the amount of the Canadian duty. Held that such item was properly included in the entered value. (T. D. 28124 — G. A. 0004; September 1ft, 1907.) Corrected — It is now settled beyond question that, in a proper case, an importer has the right to file a corrected invoice in place of one that he finds to be incor- rect. Schmeider r. Barney (6 Fed. Rep., 150). (T. D. 25801— G. A. 5856; November 26, 1904.) Currency of. (See Currency of invoices.) Entry in absence of duplicate invoice — Entry may be made on triplicate or quadruplicate copy of invoice bearing notation that duplicate copy was stamped. (T. D. 28342; July 23, 1907.) Entry on triplicate. (See Entry, triplicate Invoice.) Failure to list articles on — Forfeiture. (See Forfeiture.) False. (See Enti-y, fraudulent.) Goods in excess — Invoice description — An importation of framed paintings was invoiced simply as " paintings," this being in accordance with a long-standing practice to so describe paint- ings in frames; and the invoice value was sufficient to include both the paintings and the frames. Held that the frames were not articles " not DIGEST OF CUSTOMS DECISIONS, 1904-190'7. 331 Invoice — Continued. Goods in excess — Invoice description — Continued. specified In the invoice," within the meaning of section 2901, Revised Statutes, and that it vras therefore illegal to add their value to said invoice value as prescribed in said section. It appeared that the description of merchandise In an invoice as " paintings " was intended to include the frames containing the paintings; that it was usual to so invoice framed paintings, and that the invoice value was sufficient to cover the frames as w.ell as the paintings. Held that, under section 7 of customs adminis- trative act of 1890, forbidding the assessment of duty on " less than the invoice * * * value," the invoice value in this case is not required to be ascribed wholly to the paintings, but should be considered to cover the frames also. United States v. Hensel. United States circuit court, southern district of New York ; February 11, 1896 ; suit 1800. Appeal by United States from decision of Board of United States General Apprais- ers. Board affirmed. (T. D. 28537; November 26, 1907.) Note. — This decision was acquiesced in. (T. D. 169ll.) Pro forma. (See Entry — ^Dutiable value.) Merchandise entered on, liable to additional duties. (See Duty, additional.) Seizure and forfeiture of goods in absence of invoice — Goods which are free of duty in the absence of invoice and entry. Six Parcels of Placer Gold v. United States. (T. D. 25200 ; April 13, 1904.) Shipment from United States to Philippine Islands — Section 22, act of March 3, 1905, requiring certified invoices on entry in Philippine Islands of shipments from the United States takes effect July 2, 1905. (T. D. 26503; June 20, 1905.) Shipments to Philippine Islands. (T. D. 27245; March 30, 1906.) Shipments from the Philippine Islands — Act of June 28, 1906. (T. D. 27464 ; July 8, 1906.) Stamping of — Collectors of customs are instructed to see that the form prescribed in article 411 of the Customs Regulations of 1899 is hereafter stamped and filled in on invoices as therein required. (T. D. 27504; July 21, 1906.) Act of April 5, 1906. (T. D. 27450; June 29, 1906.) Shipments from Philippine Islands : No stamping required by section 10, act of April 5, 1906. (T. D. 27625; October 1, 1906.) Invoice value — Functions of collectors. (See Dutiable value.) Invoicing' tobacco. (See Tobacco.) Iron, articles in part of. Held that 2.122 per cent of iron, by value. In imported merchandise is suffi- cient to affect the classification of the merchandise and to bring it within the provision in paragraph 193, act of 1897, for articles " in part of iron." Hamano i;. United States. (T. D. 24946; January 23, 1904.) Iron chains, old. (See Chains.) Iron muck bars. In regard to Imported muck bars, produced by converting pig iron into wrought iron in the puddling furnace, and then rolling the wrought iron through a set of rolls from which it comes in the form known as muck bar, HelA that iron in this condition is dutiable under paragraph 123, 332 DIGEST OP CUSTOMS DECISIONS, 1904-1907. Iron muck bars — Continued. act of 1897, as " bar iron," and not under paragrapli 135 of said act, re- lating to " steel in all forms and shapes not specially provided for," nor under the first proviso in paragraph 124 of said act, covering " iron in * * * forms less finished than iron bars and more advanced than pig iron." Moorhead r. ITnlted States. United States circuit court, western district of Pennsylvania ; Pittsburg, Pa., January 16, 1904 ; suit 1548. Appeal by importers from decision of Board of General Appraisers, G. A. 5311 (T. D. 24324). Decision of Board affirmed. (T. D. 24974; February 2, 1904.) Iron and nickel plates or sheets. Composite sheets of nickel and iron rolled down from an article made by welding a sheet of nickel on an iron plate three-eighths of an inch thick are not within the provisions of paragraphs 131 and 132, tarifE act of 1897, or either of them. Sheets exceeding 10 wire gauge in thickness are expressly excluded from the operation of paragraph 131, and welding one sheet of metal on another sheet or a plate is not coating within the mean- lug of paragraph 132. A protest that merely cites a paragraph which provides a number of different rates of duty without specifying which rate is claimed is insufficient. — Boker i\ United States (145 Fed. Rep., 1022 ; T. D. 271U2 ; affirming 140 id., 115 ; T. D. 26451, and G. A. 5879— T. L). 2."i892), Boker r. United States (suit 3653; T. D. 27666), Boker v. United Stated (suit 4041; T. D. 27502), and G. A. 6653 (T. D. 27963) followed. (T. D. 2.S230— G. A. 6613; June 10, 1907.) Sheets of metal composed of alternate layers of iron and nickel, welded to- gether and then rolled down to the required thinness, are dutiable as articles of metal not specially provided for under the provisions of para- graph 193, tariff act of 1897, and not as iron sheets galvanized or coated with other metals under paragraphs 131 and 132 of said act. The last- named paragraph applies only to sheets on which the coating has been produced by galvanizing, dipping, electrolysis, or similar process. — G. A. 3S19 (T. D. 17944) ; G. A. .5754 (T. D. 25496) ; G. A. 5879 (T. D. 25892), and Boker v. United States (suit 4041; T. D. 27502) cited and followed. (T. D. 27963— G. A. U553 ; February 20, 1907.) Iron sand. Articles composed of iron — So-called iron sand, consisting of chilled iron pellets, produced by a method similar to that used in making shot, is held to be dutiable under para- graph 193, act of 1897, as articles composed of iron, " not specially pro- vided for," and not under paragraph 135, relating to " steel in all forms and shapes not specially provided for." Baldwin j . United States. United States circuit court, southern district of New York ; June 1, 1905 ; suit 3727. Appeal by importer from decision of Board of General Ap- praisers, Abstract 3310 (T. D. 25697). Decision of Board affirmed. (T. D. 26453; June 6, 1905.) Iron shafts for hat pins. (See Pins.) Isle of Pines. Duties should be assessed on merchandise from the Isle of Pines at the same rates as on similar merchandise from Cuba. (T. D. 27523; July 26, 1906.) DIGEST OF CUSTOMS DECISIONS, 1904-1901. 333 Isle of Pines — Continued. The Isle of Pines is a part of Cuba, and therefore a foreign country within the meaning of the enacting clause of the tarifl: act of 1897, and importa- tions therefrom are subject to the tariff laws of the United States. ■' Pearcy v. Stranahan. United States Supreme Court ; April 8, 1007 ; No. 1. In error to the circuit court of the United States for the southern dis- trict of New York. Decision in favor of the Government. (T. D. 28108; April 24, 1907.) Italian sausage. (See Salame.) Italian walnut. Deals or flitches of, sawed on two or more sides. (See Cabinet wood.) Italian wine imported from Germany. (See Reciprocity.) Jacquard figured goods — Watered silk. (See Silk.) Jade, articles of. Articles manufactured from jade, consisting of tableware, ornaments, and other completed articles, are dutiable under paragraph 07, act of 1897, relating to " articles and wares composed wholly or in chief value of * * * mineral substances," and not under paragraph 435 of said act as " precious stones advanced in condition or value from their natural state," nor under section 6 as unenumerated articles. Tiffany v. United States (126 Fed. Rep., 255). United States circuit court, southern dis- trict of New York ; December 17, 1903 ; suit 2811. Appeal by importers from decision of Board of General Appraisers, G. A. 4224 (T. D. 19806). Decision of Board affirmed. (T. D. 25051; February 18, 1904.) Note.— No appeal was taken from this decision within the time prescribed by law. Jamestown Ter-Centennial Exposition. (See Exposition) Jams and marm.alad>es. The provisions in paragraphs 262, 264, and 266, act of 1897, for various fruits eo nomine, such as pears, berries, figs, plums, prunes, currants, oranges, etc., do not include those fruits when preserved in sugar, mo- lasses, spirits, or their own juices. When so preserved, either in their original form or reduced to jams or marmalades, the fruits are dutiable under the provision in paragraph 263 of the act for " comfits, sweet- meats, and fruits preserved in sugar, molasses, spirits, or in their own juices." (T. D. 26069— G. A. 5935; February 16, 1905.) A product which is made from the bitter orange, including the juice, ground skin, and pulp of the orange, with sugar added, and which is commonly and commercially known as marmalade. Held to be dutiable under the provision in paragraph 263, tariff act of 1897, for " comfits, sweetmeats, and fruits preserved in sugar," and not under the same paragraph as a jelly. The commodity described as berry jams held subject to the same classification as marmalade, and not dutiable under paragraph 263 as a jelly, nor under the provision in paragraph 262 for " apples, peaches, pears, and other edible fruits, including berries, * * * prepared in any manner, not specially provided for." (T. D. 28428 — G. A. 6668; September 23, 1907.) 334 DIGEST OF CUSTOMS DECISIONS^ 1904-1907. Japanese shoes and slippers. Held that rawhide is not leather, and that shoes made In chief value of rawhide and in part of iron are not dutiable as " shoes made of leather " under paragraph 438, act of 1897, nor as " manufactures of leather " under paragraph 450, but as " articles * * * in part of iron " under paragraph 193. Held that 2.122 per cent of iron, by value, in imported merchandise is sufficient to affect the classification of the merchandise and to bring it within the provision in paragraph 193, act of 1897, for articles " in part of iron." Hamano v. United States. United States district court, district of Hawaii; Honolulu, January 6, 1903; suitU509. Appeal by importer from an unpublished decision of the Board of Gen- eral Appraisers, dated September 3, 1901. Board affirmed. (T.D. 24946: January 23, 1904.) Japanese incense. (See Incense, Japanese.) Japanese miso. (See Mlso.) Japanese paper napkins. (See Paper napliins.) Japanese pearls. (See Pearls, Japanese.) Japanese sake. (See Sake, Japanese.) Japanese sirup, midzuame. (See Midzuame.) Japanese umeboshi or umezuki. (See Umeboshi.) Japanese vegetables. (See Vegetables, Japanese.) Japanned calfskins. (See Skins, calf, japanned.) Jet ornaments. Jet ornaments of which cut glass is the component material of chief value dutiable at 60 per cent ad valorem under paragraph 100, act of 1897, and jet ornaments of which pressed glass is component material of chief value dutiable at 45 per cent ad valorem under paragraph 112. Neither dutiable as jewelry. (T. D. 25741; October 25, 1904.) Jet stones. Jet not being a precious stone, articles of paste made in imitation thereof are not imitations of a precious stone, and are therefore not dutiable at the rate of 20 per cent under paragraph 435, act of 1897. They are dutiable at 45 per cent ad valorem under paragraph 112 of that act. (T. D. 26706— G. A. 6149; September S, 1905.) Jewelry. Articles of utility — Articles of utility, no matter how great their value, not designed or suitable to be worn on the person as ornaments or trinkets, are not commonly known as jewelry. (T. D. 27577— G. A. 6427; August 24, 1906). Ap- pealed. (T. D. 27596; September 8, 1906.) Belt hnckles and clasps — Certain belt buckles and clasps held to be dutiable as jewelry. (See Belt buckles and clasps.) Belts, belt buckles, slides, chains, and chatelaines — Expensive articles, composed of precious metal held to be dutiable under paragraph 484, act of 1897. (T. D. 27777—6. A. 6495; December 20, 1906.) DIGEST OP CUSTOMS DECISIONS^, 1904-190'?. 335 Jewelry — Continued. Bracelets with watches attached — Bracelets being commonly known as jewelry, the fact that watches are attached thereto in any manner, permanently or temporarily, does not operate to remove such bracelets from classification as jewelry and assessment of duty at the rate of 60 per cent ad valorem under para- graph 434, act of 1897. (T. D. 26285— G. A. 6015; April 13, 1905.) Brooches — Enameled brooches, plated with gold or silver. Indicative of membership in an organization, and designed to be worn in an exposed manner for personal adornment, are commonly known as jewelry, and are dutiable at the rate of 60 per cent ad valorem under paragraph 434, act of 1897. (T. D. 26914— G. A. 6228; December 13, 1005.) Charms — Charms of brass in the form of miniature albums containing photographs and fitted with a ring whereby the article may be suspended from ii watch chain, held to be commonly known as jewelry and dutiable at 60 per cent ad valorem under paragraph 434, act of 1897. (T. D. 25531 — G. A. 5769; August 10, 1904.) Children's rings — Small finger rings, composed of base metal to imitate gold or silver, set with imitation precious stones, and designed for children's wear, are commonly known as jewelry. As such they are dutiable at 60 per cent under paragraph 434, act of 1897, and not at 35 per cent ad valorem under paragraph 418 as toys. (T. D. 25309— G. A. 5684; May 23, 1904.) Certain rings for children, Held not to be dutiable as jewelry, but as toys under paragraph 418. (See Rings.) T. D. 27156— G. A. 6297; Feb- ruary 21, 1906.) Gold puff boxes — Dutiable under paragraph 434, act of 1897, as jewelry. (T. D. 27130 — G. A. 6292; February 15, 1906.) Hat pins — Hat or bonnet pins, with ornamental imitation pearl heads, are articles commonly known as jewelry within the meaning of paragraph 434, act of 1897, and are dutiable under said provision. (See Pins.) (T. D. 25213— G. A. 5647; April 15, 1904.) lockets, gun-metal^ Dutiable as jewelry at 60 per cent ad valorem under paragraph 434, act of 1897. (T. D. 26507— G. A. 6075; June 15, 1905.) Parts of — Parts of scarf pins, consisting of imitation diamonds mounted on base metal, which are intended to be used in tlie manufacture of electric scarf pins, are within the provision in paragraph 434, act of 1897, for " articles commonly known as jewelry and parts thereof, finished or unfinished, not specially provided for." (T. D. 24935— G. A. 5549 ; January 22, 1904.) Articles in the form of unfinished hearts and chatelaines, composed of white metal and pierced with numerous orifices in which imitation precious stones are to be set, the same being designed exclusively for use in the manufacture of cheap jewelry, are dutiable at the rate of 60 per cent ad valorem under the provision of paragraph 434, act of 1897, for parts 336 DIGEST OP CUSTOMS DECISIONS, 1904-1907. Jewelry — Continued. Parts of — Continued. of jewelry, finished or unfinished, and not at 45 per cent ad valorem under paragraph l!i3 of the present act. as manufactures of metal. (T. D. 27055— G. A. 6273; January 2G, 1906.) Shell necklaces — Pending a judicial determination as to the correct classification of this merchandise, it should be returned for duty as jewelry under paragraph 434. (See Necklaces, shell.) Small hooks and swivels — Made of white metal, are dutiable as jewelry under paragraph 434. (See Hooks and swivels.) Vinaigrette bottles or " odor flasks " — Made uf or decorated with imitation precious metal. Held to be dutiable, at 60 per cent ad valorem under paragraph 434, act of 1897, as jewelry. (T. I>. 25311— G. A., .j686: May 24, 1904.) Watch fobs, parts of — "Articles invoiced as " nickel parts of unfinished chains," and intended to be made up into watch fobs, Held to be parts of articles commonly known as jewelry, dutiable at 60 per cent ad valorem under paragraph 434, act of 1897, and not at 45 per cent ad valorem under paragraph 193 as manu- factures of metal. (T. D. 25537— G. A. 5775; August 16, 1904.) Jewels for bearings. Sapphires used as jewels for bearings dutiable as precious stones. (See Sapiihires. ) Jewels for phonograph instruments — Sapphires. (See Sapphires.) Jewels for watch movements. Ked celluloid disks, so placed as to resemble jewels, but solely for purpose of ornamentation, not to be considered in determining number of jewels. (See Watch movements.) (T. D. 24942— G. A. 5556 ; January 23, 1904.) Joss sticks. Testimony held not to establish the fact that the designation of joss sticks for the merchandise under consideration was general or uniform in character, or sufficiently prevalent over the country as to lead to the belief that Congress intended to provide for the free admission of such merchandise under paragraph 587. (T. D. 26003 — G. A. 5904; January 25, 191)5.) Certain articles, used in lighting fireworks. Held to be joss sticks and free of duty as such under paragraph 587. Champion t\ ITnited States. United States circuit court, southern district of; New York; July 11, 1906 ; suit 3901. Appeal by importer from decision of Board of General Appraisers, G. A. 5904 (T. D. 26003). Board reversed. (T. D. 27495; July 18, 1906.) Judgment of forfeiture, vacation of. (See Forfeiture.) Jugs, decorated, containing whisky. Are dutiable under paragraph 296. act of 1897. (See Coverings.) (T. D. 25106— G. A. 5611; March 11, 1904.) Modified by T. D. 25534^-G. A. 5772 ; August 12, 1904. DIGEST OF CUSTOMS DECISIONS, 1904-1907. 337 Jurisdiction. Appraising oilicers. (See Appraising officers.) Baggage of seamen. (T. D. 26673; August 24, 1905.) Board of General Appraisers. ' (See Board of General Appraisers.) District courts — Claim for salvage — A claim for salvage services benefitting the United States is for " damages * * * unliquidated, in cases not sounding in tort. In respect of which * * * the party would be entitled to redress against the United States in a court of * * * admiralty, if the United States were suable," and a suit founded on such claim is therefore within the jurisdiction of district courts of the United States, as given by the Tucker Act (24 Stat., 505) in such cases. (T. D. 27365; May 23, 1906.) Fines for violation of sections 2809 and 2797, Revised Statutes. (See Pines.) Fines, penalties, forfeitures. (T. D. 26673; August 24, 1905.) Review of erroneous weights. (See Weights.) Sea stores. (T. D. 26673; August 24, 1905.) Justification of obligors on customs bonds. (See Bonds.) Jute. Card waste. (See Waste, jute card.) Bagging, old. (See Rags.) Bags. (See Bags.) Netting bags of jute fibers — Dutiable as manufactures of jute. (See Netting bags.) Threads of, mixed with cotton threads — Dutiable as cotton waste. (See Cotton waste.) Twilled fabrics. (See Twilled fabrics.) K. Keystones, agate. (See Agate.) Keystones, onyx. (See Onyx.) ' Keystones, lettered. Imitation white onyx — Lettered keystones made of glass or paste in Imitation of white onyx are excluded from the provision of paragraph 435, act of 1897, for Imitations of precious stones by reason of such lettering, the same constituting an ornamentation or decoration, and are dutiable at 45 per cent ad valorem under paragraph 112 of said act. G. A. 6023 (T. D. 26309) distinguished. (T. D. 26388— G. A. 6053 ; May 22, 1905.) Kid hair. Merchandise similar to that held by the Board of General Appraisers in Abstract 11213 of May 9, 1906 (T. D. 27348) to be kid hair should be classified for duty as wool. (T. D. 27417; June 16, 1906.) Kilo goods, embroideries invoiced or entered as. ( See Embroideries. ) 46341—08 22 338 DIGEST OF CUSTOMS DECISIONS, lOOi-lOOT. Eirschwasser. Gauge of. (See Absinthe and kirschwasser.) (T. D. 27142; February 21, 1906.) Knicker yam. (See Cotton yarn.) Knit cotton iindersMrts. (See t'ndersbirts.) Knit shawls, cotton. (See Shawls, cotton knit.) Knives, camping. (See Camping knives.) Knives, pocket. (See Camping knives.) Kochi ware. Kochi ware (earthenware), composed of a fair grade of clay, coated with a vitreous glaze of a single color, is dutiable at 55 per cent ad valorem as earthenware not decorated, under paragraph 96, act of 1897, and not at 60 per cent ad valorem under paragraph 95. See G. A. 5336 (T. D. 24424). (T. D. 26116— G. A. 5961; March 2, 1905.) Kryptol — Manufacture of carbon. Kryptol, a patented article, the introduction of which into an electric cir- cuit produces a high temperature by reason of its resistance to the passage of the current, is dutiable as an article composed wholly or in part of carbon under paragraph 97, act of 1897. (T. D. 26604— G. A. 6107; July 19, 1905.) Labels. Cotton. (See Cotton labels.) Decalcomania. (See Decalcomania labels.) Shoe. (See Cotton labels.) Lace articles. The provision for " articles made * * * of lace," in paragraph 339, tarifC act of 1897, is not limited to articles made from lace bought and sold by the yard, but includes also such as are made by sewing together pieces of lace produced in shapes designed to be used in making the articles. Goldenberg v. United States. United States circuit court, southern district of New York ; January 28, 1907 ; suit 4194. Appeal by importer from decision of Board of United States General Appraisers. (G. A. 6290— T. D. 27113.) Board affirmed. Note. — In this case an ap- peal will be taken to the circuit court of appeals, second circuit. (T. D. 27894; February 6, 1907.) Lace neckwear is more specifically provided for in paragraph 339, act of 1897, as "wearing apparel * * * made wholly or in part of lace," than in paragraph 314 of said act, as " articles of wearing apparel of every description, including neckties or neckwear." Goldenberg v. United States. United States circuit court of appeals, second circuit ; New York, April 13, 1904 ; No. 3185. Appeal by importer from decision of the circuit court, southern district of New York (124 Fed. Rep., 1003), affirming the Board of General Appraisers, G. A. 4879 (T. D. 22868). Decision of lower court affirmed, (T. D. 25220; AprU 15, 1904.) DIGEST OF CUSTOMS DECISIONS, igOl-lQOT. 339 Lace articles — Continued. Scarfs, collars, flchus, ties, and similar articles of wearing apparel, made wholly or in part of lace, composed wholly or in chief value of cotton or other vegetable fiber, are dutiable at 60 per cent ad valorem under the provision in paragraph 339, act of 1897, for " wearing apparel * * * made wholly or in part of lace," and not as " articles of wearing apparel of every description, including neckties and neckwear " under paragraph 314. Goldenberg v. United States (180 Fed. Rep., 108; T. D. 25220) affirming 124 Federal Reporter, 1003, and G. A. 4879 (T. D. 22868) fol- lowed. (T. D. 25844— G. A. 5866; December Q, 1904.) Women's collar and cuff sets, made of Battenburg braids, cotton cords, and threads, are lace articles and as such are dutiable at the rate of 60 per cent ad valorem under the provisions of paragraph 339, act of 1897. United States v. Van Blankensteyn (91 Fed. Rep., 977) followed. (T. D. 27086— G. A. 6283; January 31, 1906.) Lace collars composed wholly or in chief value of cotton are dutiable under the provision in paragraph 839, act of 1897, for " wearing apparel * * * made wholly or in part of lace," and not as " articles of wear- ing apparel of every description, including neckties and neckwear," under paragraph 314 of said act. Goldenberg v. United States (130 Fed. Rep., 108; T. D. 25220, affirming 124 Fed. Rep., 1003) and G. A. 4879 (T. D. 22868) followed. Note G. A. 5866 (T. D. 25844). (T. D. 27113— G. A. 6290; February 13, 1906.) Renaissance lace articles — Articles made of cotton braid, thread, and rings, and which are commercially known as " Renaissance lace motifs," are dutiable as laces or articles made wholly or in part of lace, or in imitation of lace, under paragraph 339, act of 1897. United States v. Van Blankensteyn (91 Fed. Rep., 977) followed. (T. D. 26750— G. A. 6163; September 28, 1905.) Articles made of cotton braid, thread, and rings, and which are commercially known as " Renaissance lace motifs," are dutiable as laces or articles made wholly or in part of lace under paragraph 339, act of 1897. Cohen V. United States, suit 4127 (T. D. 27431), affirming G. A. 6163 (T. D. 26750) followed. (T. D. 27441— G. A. 6386; June 22, 1906.) Straw, containing cotton thread. (See Straw lace.) Lace-paper articles. Lace-paper tops, doilies, and similar articles, which are cut or stamped out of sheets of paper, and of which the border or margin is in imitation of lace, while the center is plain or has printed matter thereon, are dutiable as manufactures of paper under paragraph 407, tariff act of 1897.— G. A. 6260 (T. D. 26992) modified; United States v. Hensel (152 Fed. Rep., 578 ; T. D. 27856) followed. (T. D. 28479— G. A. 6674 ; October 31, 1907.) Lace paper — Incidental printing. The provision for " printed matter " in paragraph 403, tariff act of 1897, does not include material on which the printing is a subordinate feature; and so-called lace paper, consisting of sheets which are perforated in various designs in imitation of lace and have the names and addresses of merchants printed thereon, and which are used in packing raisins and by confectioners, is not dutiable under said provision, but as manufac- tures of paper under paragraph 402. United States v. Hensel. United 340 DIGEST OF CUSTOMS DECISIONS, 1904-1907. Lace paper — Incidental printing — Continued. States circuit court, southern district of New York; January 18, 1907; suit 4181. Appeal by United States from decision of Board of United States General Appraisers, G. A. 6260 (T. D. 26992). Decision of Board modified. (T. D. 27856; January 23, 1907.) Lace-paper tops and doilies. So-called lace-paper tops and doilies cut or stamped out of sheets of paper having been manufactured from paper into articles having a distinctive name and use, are no longer dutiable as paper. Those with printed inscriptions thereon are dutiable under the provisions of paragraph 403, act of 1897, as printed matter; the others under paragraph 407 as manu- factures of paper. G. A. 5456 (T. D. 24745) and Abstract 5421 (T. D. 26190), cited and followed; G. A. 227 (T. D. 10648), G. A. 232 (T. D. 10648), G. A. 4837 (T. D. 22723), G. A. 5338 (T. D. 24426), Dennison v. United States (72 Fed. Eep., 258), and Dejonge v. Magone (159 U. S., 562), distinguished. (T. D. 26992— G. A. 6260; January 15, 1906.) Appealed. (T. D. 27045.) Laces, cotton. (See Cotton laces.) Lactarene. (See Casein.) Lactic ferment. An article known as Chr. Hansen's Danish lactic ferment, which is a me- chanical combination of casein and sugar of milk in the form of a dry powder, and is not enumerated in the tariff act, is nevertheless dutiable at 5 cents per pound, the rate imposed upon sugar of milk, its chief com- ponent, by paragraph 239, act of 1897, by reason of the provision in sec- tion 7 requiring that unenumerated articles manufactured of two or more materials shall pay duty as if composed wholly of their component mate- rial of chief value. (T. D. 26862— G. A. 6209; November 15, 1905.) Lactoscopes, blown glass. Dutiable as manufactures of glass under paragraph 112, act of 1897. (See Glassware, chemical.) Lading and unlading at night. Payment of compensation of Inspectors. (T. D. 27483; circular No. 71; July 14, 1906.) (T. D. 28214; circular No. 35; June 1, 1907.) One full day's pay is to be allowed for service performed before 11 o'clock p. m., and two full days' pay for service which commences before and continues after 11 p. m., or is rendered after 11 o'clock p. m. The maxi- mum amount which can be paid for one night's service is two days' pay. (T. D. 28271 ; June 21, 1907.) Lambskins. (See Skins, lamb.) Lamps. Fairy — So-called fairy lamps are "articles of glass, * * * colored, stained, * * * or otherwise ornamented, decorated," etc., within the meaning of paragraph 100, act of 1897, and are not toys under paragraph 418, nor dutiable as manufactures of glass under paragraph 112. (T. D. 24964 — G. A. 5561; January 28, 1904.) DIGEST OF CUSTOMS DECISIONS, 1904-190'7. 341 Lamps — Continued. Glass oil — Oil lamps, about 4 Inches in height, with colorecl reservoir and globe and with a base of uncolored molded glass, fitted with metal burners, are dutiable at 45 per cent ad valorem under paragrph 112, act of 1897, and not at 35 per cent ad valorem under paragraph 418 as toys, nor at 60 per cent ad valorem as articles composed of ornamented or decorated glass under paragraph 100. Bader v. United States (116 Fed. Rep., 541) and G. A. 5576 (T. D. 24991) cited. (T. D. 26111— G. A. 5956; March 2, 1905. Glass oil lamps composed of glass globe and reservoir, colored by means of a lacquer, dutiable at 60 per cent ad valorem as articles of glass, painted, colored, etc., under paragraph 100, act of 1897. G. A. 5956 (T. D. 26111) not to be followed. (T. D. 26229; April 4, 1905.) Small glass oil lamps adapted for use in sick rooms in lieu of tapers, the reservoir and globe of each lamp ornamented or decorated by painting, and not pot colored, are dutiable at 60 per cent ad valorem under para- graph 100, act of 1897, and not at 35 per cent ad valorem as toys under paragraph 418, nor 45 per cent ad valorem under paragraph 112 of said act. G. A. 5956 (T. D. 26111) distinguished. (T. D. 27559— G. A. 6419; August 11, 1906.) Reflectors for — Reflectors for lamps manufactured from glass, polished, beveled, silvered, and backed with a heavy plating of copper, are dutiable at the rate of 45 per cent ad valorem under paragraph 112, act of 1897, and not at If cents per pound under paragraph 101, 11 cents per square foot under paragraph 105, nor under one of the above paragraphs, in conjunction with paragraph 107, at the appropriate rate or rates provided by the latter paragraph of said act. (T. D. 26919— G. A. 6233; December 18, 1905.) Lamp reflectors composed of glass that has been beveled, silvered, and backed with a plating of copper or in lieu of such copper backing, coated with red paint, are dutiable under paragraph 112, act of 1897, and not under paragraph 101 or 105, nor under either thereof in conjunction with paragraph 107 of said act. G. A. 6233 (T. D. 26919) affirmed in T. D. 27773; suit 4163, etc., followed. (T. D. 27783— G. A. 6501 ; December 21, 1906.) Sanctuary — Works of art — A sanctuary lamp, artistic in design and finish and the work of -an artist, the chief use of which is to aid In the rites and ceremonies of worship, though imported expressly for presentation to an incorporated religious society. Is not exempt from duty under the provisions of paragraph 703, act of 1897. (T. D. 25628— G. A. 5798; September 16, 1904.) Shades, fringed trimmings for. (See Beaded and spangled articles.) Landing certificates — ^Drawback. (See Drawback, landing certificates.) Lanolin — Adeps lanse hydrous. Certain preparations of wool grease known as lanolin, adeps lanse hydrous and adeps lan83 anhydrous, are held to be dutiable under paragraph 68, act of 1897, as nonalcoholic medicinal preparations. Movius i'. United States (66 Fed. Rep., 734) followed. (T. D. 25910— G. A. 5881; December 28, 1904.) 342 DIGEST OP CUSTOMS DECISIONS, 1904-1907. Lapis lazuli, statuary of. (See Statuary.) Iiappings. Appeal directed from decision of Board of TTnited States General Appraisers, Abstract 11697 (T. D. 27409), involving dutiable classification of so-called lappings composed of flax and wool. (T. D. 27462; July 2, 1906.) Appeal directed from the decision of the Board of United States General Appraisers, Abstract 12331 (T. D. 27545), involving the dutiable classifica- tion of lappings. (T. D. 27533; July 31, 1906.) Lard cracklings — Substance used for manure. Lard cracklings, sometimes known as crude tankage, consisting of the resi- due or waste of pork-packing establishments, being a substance used onlj- for manure, are free of duty under paragraph 569, act of 1897, and are not dutiable at 10 per cent ad valorem under paragraph 463 as " waste, not specially provided for." Shallus r. L'nited States (129 Fed. Rep., 845; T. D. 25041) followed; In re Hempstead, G. A. 5488 (T. D. 24802), over- ruled. Where an article brought into the country has no other use or value except that of forming, together with other things, a manure, it is within the spirit and letter of said paragraph 569, and is free of duty. (T. D. 25S00— G. A. 5855 ; November 25, 1904.) Iiaurel. (See Evergreen seedlings.) Lea, flax yarns. (See Flax yams.) Lead buckles. Dutiable under paragraph 182, act of 1897. (T. D. 27358 ; May 21, 1906.) Lead bullion — ^Wastage allowance — Smelting and refining. (See Ores, wast- age allowance.) Lead grids. Dutiable under paragraph 1S2, act of 1897. (T. D. 27358 ; May 21, 1906.) Lead in forms — So-called " buckles." So-called lead buckles, lead cast into flat circular plates of an openwork pattern, are dutiable under the provisions of paragraph 182, act of 1897, as lead in forms, they being merely lead material for use in the manu- facture of white lead, in the course of which they are entirely consumed. The process of casting them into a particular form is not a manufacturing process that resulted in the production of an article advanced beyond the condition of lead in forms. (T. D. 27540—6. A. 6410; July 27, 1906.) Lead pencils, fancy. (See Pencils, fancy.) Leakage of liquors. (See also Shortaga) " LiqnoTS " defined — The word " liquors " in the proviso to paragraph 296, act of 1897, includes only spirits or distilled beverages, as distinguished from those that are fermented, to which latter class sake belongs. Hollender v. Magone (149 U. S., 586) ; Sarlls r. L'nited States (152 U. S., 570) followed. (T. D. 25332— G. A. 5660; Hay 26, 1904.) Appealed. (T. D. 25341; May 31, 1904.) Beer — ^Allowance of leakage in transitu — The second proviso to paragraph 296 of the present act of 1897, prohibiting allowance for breakage, leakage, or damage on " wines, liquors, cordials, or distilled spirits," does not refer to beer. Hollender r. Magone (149 DIGEST OF CUSTOMS DECISIONS, 1904-1901. 343 Leakage of liquors. (See also Shortage) — Continued. Beer — Allowance of leakage in transitu — Continued. II. S., 586; 13 Sup. Ct. Rep., 932). As to importations of beer, the usual rule applies that duty is to be collected only on the quantity actually arriving in the United States. Marriott v. Brune (9 How., 609). (T. D. 26008— G. A. 5909; January 30, 1905.) Breakage of bottles — Where liquors or wines are imported in bottles, packed as required by law, and a breakage of a portion of the bottles occurs In transitu, no deduction or allowance can be made. (T. D. 26086— G. A. 5939 ; February 21, 1905.) Where liquors or wines are imported in bottles, packed as required by law, and a breakage of a portion of the bottles occurs in transitu, no deduction or allowance can be made. (T. D. 27330— G. A. 6362; May 7, 1906.) Constitutionality of statute — Where the quantity of liquor shipped from abroad Is shown by the invoice, entry, or likewise, as required by section 2785 of the Revised Statutes (and is reduced by leakage), duty is assessable on such quantity, less the usual outage as established by the custom of trade, in view of the proviso to paragraph 296, act of 1897, forbidding an allowance for break- age, leakage, or damage. The constitutionality of paragraph 296, act of 1897, providing that there shall be no constructive or other allowance for breakage, leakage, or damage on wines, liquors, cordials, or distilled spirits, has been settled by the circuit court of appeals in United 'States V. Shaw (T. D. 27226). The uniformity referred to in Article I, section 8, of the United States Constitution, providing that duties, imposts, and excises shall be uniform throughout the United States, is not an intrinsic uniformity relating to the inherent character of the tax as respects its operation on individuals, but is merely a geographical uniformity re- quiring the same plan and the same pethod to be operative throughout the United States. (T. D. 27254— G. A. 6329; March 29, 1906.) Constructive allowance — . A " constructive allowance " for leakage would seem to imply an allowance for a leakage which may be presumed or implied, or which exists in con- templation of law, rather than for an actual leakage established by affirmative proof. (T. D. 26086— G. A. 5939; February 21, 1905.) A " constructive allowance " for leakage would seem to imply an allowance for a leakage which may be presumed or implied, or which exists in contemplation of law, rather than for an actual leakage established by affirmative proof. (T. D. 27330— G. A. 6362; May 7, 1906.) Entire contents of a cask — Where the entire contents of a cask of liquor leaks out in transitu before arrival in the United States, the case is one of nonimportation, and no duty is assessable. (T. D. 26086— G. A. 5939; February 21, 1905.) Where the entire contents of a cask of liquor leaks out in transitu before arrival in the United States, the case is one of nonimportation, and no duty is assessable. (T. D. 27330— G. A. 6362; May 7, 1906.) Partial leakage — Where the quantity of liquor shipped from abroad is shown by the invoice, entry, or otherwise, as required by section 2785 of the Revised ^Statutes, duty is assessable on such quantity, less the usual outage as established by the custom of trade, in view of the proviso to paragraph 296, act of 1897, forbidding an allowance for breakage, leakage, or damage. (T. D. 26086— G. A. 5939; February 21, 1905.) 344 DIGEST OF CUSTOMS DECISIONS, 1904-1901. Leakage of liquors. (See also Shortage) — Contlmied. Partial leakage — Continued. Where the quantity of liquor shipped from abroad is shown-by the invoice, entry, or otherwise, as required by section 27S5 of the Revised Statutes, duty is assessable on such quantity, less the usual outage as established by the custom of trade, in view of the proviso to paragraph 296, act of 1897, forbidding an allowance for breakage, leakage, or damage. (T. D. 27330— G. A. 6362; May 7, 1906.) Sake — Japanese — The proviso in paragraph 296, act of 1897, which requires that " there shall be no constructive or other allowance for breakage, leakage, or damage on wines, liquors, cordials, or distilled spirits " does not apply to Japanese sake, dutiable by similitude at the same rate as still wine under para- graph 296. An allowance must accordingly be made for sake which never reached the port of Ipiportation, having been lost in transit through leak- age or other causes. (T. D. 25332— G. A. 5690; May 26, 1904.) Ap- pealed. (T. D. 25341; May 31, 1904.) The Japanese beverage known as sake being a nonenumerated manufac- tured article, not subject to classification under paragraph 296, act of 1S97, allowance should be made b.v the collector by way of deduction from duties where any portion of such beverage may ha^'e leaked out or disappeared prior to its being imported into this country, and duty phould be assessed only upon the quantity returned by the United States ganger. United States r. Nishimiyi (reported in T. D. 26155) followed. (T. D. 26215— G. A. 5990; March 2S, 1905.) Sake dutiable by similitude to still wines. No allowance for leakage. G. A. 5990 (T. D. 20215) not to be followed. (T. D. 26270; April 13, 1905.) The proviso in paragraph 290, act of 1897, prohibiting allowance for " leak- age * * * on wines, liquors, cordials, or distilled spirts." does not include sake, which is not one of the articles there enumerated. When liquids subject to duty are shipped for importation into the United States, but leak out of their containers, leaving them empty on arrival, no duty should be assessed thereon unless they are within the descrip- tion of the proviso in paragraph 296, act of 1897, forbidding allowance for leakage, etc., on distilled spirits, etc. United States v. Gonsalves. United States v. Kimura. United States district court, district of Ha- waii ; Honolulu, September 6, 1905; Xos. 21 and 22; suits 1613 and 1612. Appeal by United States from decision of Board of General Appraisers, G. A. 5090 (T. D. 25332). Board affirmed. (T. D. 26737; September 23, 1905.) Wine — No allowance can be made for leakage of wine from a cask prior to impor- tation, for the reason that paragraph 296, act of 1897, prohibits any such allowance. (T. D. 25302: May 21, 1904.) Under paragi-aph 290, act of 1S97, prohibiting a " constructive or other allowance for * ' * leakage, or damage on wines." Held that no allowance should be made for leakage of part of the contents from a barrel of wine. United States v. Shaw. United States circuit court of appeals, second circuit; March 6, 1906; No. ].")2; suit 3907. Appeal by United States from decision of circuit court, southern district of New York (T. D. 20488). Lower court reversed. (T. D. 27226; March 21, 1906.) DIGEST OF CUSTOMS DECISIONS, 1904-1907. 345 Leakage of liquors. (See also Shortage) — Continued. Wine — Continueii. Allowance : Under paragraph 296, tariff act of 1897, forbidding " con- structive or other allowance for * * * leakage * * * on wines," the collector may not make any reduction of duty where the arrival of less than the normal quantity is due to loss by leakage. Section 3, tariff act of 1897, provides that the President may, on the proclamation of reciprocal commercial argeements with foreign countries, " suspend * * * the imposition and collection of the duties mentioned in this act" on wines, etc. Held that it is the intent of the law to reduce the duty on the articles covered by the agreements, and that such suspension does no relate to the proviso in paragraph 206 of said act, forbidding " constructive or other allowance for * * * leakage * * * ctn wines." Shaw v. United States. United States circuit court, southern district of New York; November 14, 1907; suit 5067. Appeal by im- porters from decision of Board of United States General Appraisers, Abstract 16973 (T. D. 28448). Board affirmed. (T. D. 28517; November 20, 1907.) Leather. Bags, headed. (See Beaded or spangled articles.) Buff sticks — Buffing sticks, composed of a strip of pine upon which is fastened a piece of leather, leather the component material of chief value, are dutiable at 35 per cent ad valorem under paragraph 450 of the present tariff act, and not at 40 per cent ad valorem under paragraph 410, as brushes. (T. D. 28383— G. A. 6656; August 12, 1907.) Compressed sole — So-called compressed sole leather, consisting of scraps or skivers of leather, made cohesive by the use of starch and other substances, and pressed into sheets, is dutiable as leather not specially provided for under para- graph 438, act of 1897, and not as manufactures of leather under para- graph 450 of said act. (T. D. 25021— G. A. 5589; February 16, 1904.) Gloves. (See Gloves, leather.) Japanned — Japanned calfskins used as upper leather dutiable under paragraph 456, act of 1897, as " dressed upper leather * * + including japanned leather." (T. D. 26925; December 19, 1905.) Morocco — Skins for — " New Zealand basils " or " cape sheepsliins " are dutiable as skins for morocco, under paragraph 438. (See Skins for morocco.) Strips — Leather strips about 4 feet long, of irregular width and thickness, cut from leather which has been dressed on one side, having the appearance of being a by-product in the manufacture of leather belting, are dutiable as leather not specially provided for at the rate of 20 per cent ad valorem, under paragraph 438, act of 1897. (T. D. 27672— G. A. 0466; October 22, 1906.) Watch guards — Leather watch guards are not within the provision in paragraph 434, act of 1897, for " articles commonly known as jewelry," but are dutiable as 346 DIGEST OF CUSTOMS DECISIONS, 1904-190'?. Leather — Continued. Watch guards — Continued. manufactures of leather under paragraph 450 of said act. Veil Brothers V. United States. United States circuit court, southern district of New York ; January 29, 1904 ; suit 3174. Appeal by Importers from an unpub- lished decision of Board of General Appraisers. Decision of Board reversed. (T. D. 25007; February 5, 1904.) Watch guards composed of sections of nickel-plated steel and of leather held to be composed in chief value of leather and to be dutiable at 35 per cent ad valorem under paragraph 450, act of 1897, and not at 45 per cent ad valorem under paragraph 193. (T. D. 25990 — G. A. 5903; January 24, 1905.) Leavened edible wafers. (See Biscuits and wafers.) Leaves in alcohol. (See Herbs, leaves in alcohol.) Leaves, ornamental — Artificial leaves and flowers. Cycas palm leaves, which have been subjected to processes that restore their natural appearance and prevent decomposition, are within the provision in paragraph 425, tariff act of 1897, for artificial or ornamental leaves; and they are not removed from this provision by being arranged in wreaths on wire frames. The preservative treatment of palm leaves and their arrangement in T\reaths on wire frames do not result in such a change in their character or use as to remove them from the provision for " leaves " in paragraph 425, tariff act 1897, to that for " manufacture " of palm leaf in paragraph 440. Kreshower r. United States, United States circuit court, southern district of Xew York ; January S, 1907 ; suit 4088. Appeal by importers from decision of Board of United States General Appraisers, abstract 7780 (T. D. 26655). Board affirmed (T. D. 27826; January 16, 1!I0T). Leaves preserved in their natural state and used for ornamental or decora- tive i)urposes are dutiable at 50 per cent ad valorem under the provisions of paragraph 425, tariff act of 1897.— Kreshower v. United States (T. D. 27826) : G. A. 58011 (T. D. 25630) and Abstract 7780 (T. D. 26655) fol- lowed. (T. D. 27966— G. A. 6556; March 5, 1907.) Leaves, ornamental, grasses, etc. (See Grasses and leaves.) Lemon boxes. Additional duty on. (See Duty, additional.) Lemon juice, fortified. Held that the addition of 7.5 per cent of alcohol to lemon juice for preserva- tive purposes, producing so-called fortified lemon juice, is not sufficient to take the article away from classification as " lemon juice " imder paragraph 543, free list, act of 1883, and put it into paragraph 103, relat- ing to " alcoholic compounds not otherwise specially enumerated or pro- vided for." Morrell v. United States. United States circuit court, southern district of New York; June 15, 1892; suit 515. Appeal by importer from decision of Board of General Appraisers, G. A. 604 (T. D. 11245). Board reversed. Note. — This decision was acquiesced in by the United States (T. D. 13008). (T. D. 26819; October 26, 1905.) Lemon peel in brine. (See Peel in brine.) DIGEST OF CUSTOMS DECISIONS, igOl-lQOT. 347 Lenses. Fresnel — Fresnel lenses, composed of a number of ring-like sections, each section iu itself a lens, shaped by grinding and polishing, with unground edges, are dutiable at 45 per cent ad valorem under paragraph 109, act of 1897, and not at 60 per cent ad valorem under paragraph 100. Bull's-eye lenses, consisting severally of a central lens ground and polished to a spherical form, fitted by means of a threaded metal rim to a circular disk of plain plate glass with ground edges, the complete article forming a lens for an automobile lamp, are dutiable at the rate of 10 cents per dozen pairs and 45 per cent ad valorein under paragraph 109 of said act, and not at 60 per cent ad valorem under paragraph 100. Molded lenses of glass that have received their spherical, cylindrical, or prismatic form by grinding and polishing are dutiable under paragraph 109. G. A. 5841 (T. D. 25760) and United States v. Robinson (140 Fed. Rep., 968; T. D. 26397) distinguished. (T. D. 27669— G. A. 6463; October 22, 1906.) Paste imitations of rook crystals — Manufactures of paste in imitation of rock crystal, although in the form of plano-convex lenses, are dutiable under the provision of paragraph 435, act of 1897, for imitations of precious stones, and not at 45 per cent ad valorem and in addition thereto 10 cents per dozen pairs under para- graph 109. United States v. Popper et al. (66 Fed. Rep., 51) cited and followed. (T. D. 25760— G. A. 5841; November 9, 1904.) Appealed (T. D. 25835) December 7, 1904. Molded lenses are not covered by the provision in paragraph 109, act of 1897, for " lenses * * * ground and polished to a spherical, cylin- drical or prismatic form." In order to be embraced within that provi- sion it is necessary that lenses should have been brought to such form by both grinding and polishing. United States v. Robinson. United States V. American Electric Novelty and Manufacturing Company. United States circuit court, southern district of New York ; May J7, 1905 ; suits 3746 and 3748. Appeal by United States (T. D. 25835) from decision of Board of General Appraisers, G. A. 5841 (T. D. 25760). Board affirmed. Acquiesced in. (T. D. 26465.) (T. D. 26397; May 18, 1905.) Imitations of rock crystal, composed of paste and molded or pressed into the form of plano-convex lenses, less than 1 inch in dimensions, are dutiable at 20 per cent ad valorem under paragraph 435, act of 1897, and not at 45 per cent ad valorem and 10 cents per dozen pairs under paragraph 109. G. A. 5841 (T. D. 25760), affirmance by the circuit court (reported in T. D. 26397), cited and followed. (T. D. 26540— G. A. 6085; June 26, 1905.) Articles imitative of rock crystal, composed of paste and in the form of lenses, exceeding 1 inch in dimensions, are excluded by reason of their size from classification as imitations of precious stones under paragraph 435, act of 1897, nor are they dutiable as lenses of glass under paragraph 109. They are dutiable at 45 per cent ad valorem as manufactures of paste under paragraph 112 of the present act. G. A. 5841 (T. D. 25760) distinguished; see T. D. 26397 and T. D. 26465. (T. D. 26541— G. A. 6086; June 26, 1905.) Pieces of glass invoiced as plates — Pieces of plate glass (invoiced as "plates"), about 3J inches long by 1 inch in width at the part of greatest width and one-half an inch thick. 348 DIGEST OF CUSTOMS DECISIONS, 1904-1907. Lenses — Continued. Pieces of glass invoiced as plates — Continued. enameled or painted white on one side, ground and polished to a cylin- drical or a prismatic form and used in connection with an optical disk for demonstrating the effect of lenses on light rays, are lenses and dutiable at the rate of 10 cents per dozen pairs and 45 per cent ad valorem under paragraph 109, act of 1897, and not at 60 per cent ad valorem under paragraph 100 of said act, as articles of glass, cut and ground. (T. D. 27567— G. A. 6421; August 15, 1906.) Lentiscum — Lentiscus. So-called lentiscum or lentiscus, which consists of the leases of the Pis- tacia lentiscus, or mastic tree, pulverized by grinding, is not covered by paragraphs 20 and 548, act of 1897, relating to " drugs," but is subject to classification under the provision for " crude articles used in dyeing or tanning" in paragraph 482 of the free list of said act. Leber r. United States. United States circuit court, southern district of New York ; November 11, 1904 ; suit 3257. Appeal by the importer from an unpublished decision of the Board of General Appraisers dated October 11, 1901. Decision of the Board reversed. (T. D. 25786; November 17, 1904.) Lettered keystones — Imitation white onyx. ( See Keystones. ) Lewis and Clark Centennial Exposition. (See Exposition.) Liability of consignee. (See Consignee.) Libraries — ^Books for. (See Free entry — Books.) Liens. Carriers' lien for duties — In construing section 29r»2, Revised Statutes (U. S. Comp. Stat., 1901, p. 19C2), relating to the conveyance of imported merchandise by bonded carriers. Held that the lien of ttie United States for duties on the mer chandise passes to the carrier when the latter pays the duties in order to gain possession of the merchandise and forward it to its destination. Wabash Railroad Company i: Pearce (192 U. S., 179; 24 Sup. Ct. Rep., 231). United States Supreme Court, Washington, D. C, January 11, 1904 ; October term, 1003 ; No. 112. Appeal from a decision of St. Louis court of appeals (89 JIo. App., 437), which affirmed a judgment of the circuit court of the city of St. Louis in favor of the plaintiff in an action in replevin to recover a consignment from a carrier. Judgment of lower court reversed. (T. D. 25122; March 9, 1904.) For freight, etc., exposition goods. (See Expositions, liens for freight.) Lily-of -valley pomade. (See Grease, enfleurage.) Lily-of-the-valley roots. Lily-of-the-valley roots, which are in bunches and have several sprouts or crowns thereon, and are imported for forcing. Held dutiable under the provision in paragraph 234J, act of 1894, for " lily of the valley * * * and other plants used for forcing under glass for cut flowers," etc., and not free of duty under paragraph 558, relating to crude vegetable sub- stances not specially provided for, or paragraph 611, relating to roots not specially provided for. In construing the provision in paragraph DIGEST OF CUSTOMS DECISIONS, 1904-1901. 349 Lily-of -the- valley roots — Continued. 558, act of 1894, for " moss, seaweeds, and vegetable substances," Held that lily-of-the-valley roots are not in the class of the articles there enumerated. McAllister v. United States. United States circuit court, southern district of New York ; March 3, 1806 ; suit 2231. Appeal by im- porter from decisions of Board of General Appraisers, G. A. 3141 (T. D. 16312), and an unpublished decision dated June 24, 1895. Board affirmed. No appeal taken. (T. D. 27037; January 19, 1906.) Limes in brine. Pickled limes, or limes iu brine, are more specifically provided for under the enumeration of " limes " in paragraph 266, act of 1897, than under the provision In paragraph 559 of said act for " fruits in brine, not specially provided for," or that in paragraph 241 for " all vegetables, prepared or preserved, including pickles and sauces of all kinds, not specially provided for." Brennan v. United States. United States circuit court, district of Massachusetts ; Boston, Mass., April 23, 1904 ; No. 3142 ; law docket; suit 1554. Appeal by importer from decision of Board of General Appraisers. G. A. 5307 (T. D. 24320). Decision of Board af- firmed. (T. D. 25274; May 7, 1904.) Note. — An appeal will be taken to circuit court of appeals, first circuit. Held that limes in brine are within the provision in paragraph 559, act of 1897, for " fruits in brine, not specially provided for," rather than for " limes," in paragraph 266, especially as, preceding the passage of said act. It had been the practice of the Treasury Department for a long period of years to regard such articles as not within prior like enumera- tions of " limes," and Congress had meanwhile several times reenacted the same expression thus construed. Brennan v. United States. United States circuit court of appeals, first circuit; Boston, Mass., April 12, 1905; No. 546; suit 1554. Appeal by importer from decision of circuit court for district of Massachusetts (129 Fed. Rep., 837; T. D. 25274). Decision reversed. Acquiesced in. (T. D. 26463.) (T. D. 26317; April 21,1905.) Limestone — Hauteville stone. (See Hautevllle stone.) Linen. Naps. (See Etamines.) Rips. (See Etamines.) Suitings — Linen suitings having polka dots, composed of wool superimposed upon the surface with some adhesive substance applied by a process of printing, and composed in chief value of flax. Held to be dutiable under paragraph 346, act of 1897. (T. D. 25258— G. A. 5668; April 30, 1904.) Thread waste. (See Paper stock.) Linoleic acid. Linolelc acid, made from linseed oil and used for polishing purposes, is dutiable at 25 per cent ad valorem under paragraph 1, relating to " acids not specially provided for." (T. D. 27153— G. A. 6294 ; February 20, 1906.) Linoleum. Granite — So-called granite linoleum made from material of different colors, which is mixed in process of making, forming designs in imitation of granite, 350 DIGEST OF CUSTOMS DECISIONS, 1904-1907. Linoleum— Continued. Granite — Continued. which extend from the surface to the burlap foundation, is not dutiable as " inlaid linoleum " under paragraph 337, act of 1897, but under the provision in the same paragraph for "oilcloth for floors, * * * in- cluding linoleum, * * * figured or plain." United States v. Hunter. United States circuit court of appeals, second circuit; New Yorii, Feb- ruary 2, 1904 ; suit 3013. Appeal by the United States from United States circuit court, southern district of New York. Decision of lower court affirmed. (T.D. 25075; February 26, 1904.) Inlaid — Linoleum in the manufacture of which different colors are so introduced and laid as to penetrate the body of the plastic material from the surface to the burlap foundation, the colored materials taking such form as the pressure of the rollers and resistance of the materials give them, and which, because it is in imitation of granite, is called " granite linoleum," is dutiable as linoleum, plain or figured, at the rate of 8 cents per square yard and 15 per cent ad valorem under the provisions of paragraph 337, act of 1897. Hunter f. United States (121 Fed. Rep., 207) ; United States i: Hunter (T. D. 25075). followed; G. A. 4558 (T. D. 21614) reversed. (T. D. 25063— G. A. 5597; February 27, 1904.) Oak plank — ■' Plank " or " oak plank " linoleum is properly dutiable at the I'ate of 8 cents per square yard and 15 per cent ad valorem as plain linoleum under the provisions of paragraph 337, tariff act of 1897. (T. D. 28291— G. A. 6633; June 26, 1907.) Appealed. (T. D. 28358; July 30, 1907.) Liqueur sets. Ornamental liqueur sets, consisting of racks composed in chief value of horn and fitted with glasses and decanters, are dutiable at 30 per cent ad valorem under paragraph 449, act of 1897, as a manufacture of which horn is the component material of chief value, when the combination of horn and glassware has been treated as a single and complete article for the purposes of assessment of duty. (T. D. 25217 — G. A. 5651; April 19, 1904.) The constituent parts of drinking sets composed of metal racks fitted with glasses and decanters are dutiable separately, the glassware and the racks under the controlling paragraphs, and not as entireties according to the component material of chief value in the complete article. United States v. Hensel (98 Fed. Rep., 418) cited; G. A. 5651 (T. D. 25217) modified. (T. D. 25400— G. A. 5748; July 20, 1904.) Liquid soap. (See Sacarbolate. ) Liquors. Allowance for wantage — A wantage for 2i per cent of the capacity of barrels or casks in which imported will be allowed upon all liquors so imported. (T. D. 26547; June 27, 1905.) Allowance for wantage to be made on importations of wines and liquors. (T. D. 27379; May 28, 1906.) leakage of. (See Leakage.) DIGEST OP CUSTOMS DECISIONS, 1904-190'?. 351 Liquors — Continued. Measurements — The specification of measures in the tariff act is presumed to have reference to American standards and not to those of the country of exportation. (T. D. 25535— G. A. 5773; August 16, 1904.) Outage — Liquors in casks — In malting allowance for outage upon liquors in casks, under T. D. 23.547, each cask should be considered separately. (T. D. 28227; June 10, 1907.) Reciprocity treaties. (See Reciprocity.) Shortage of, when allowance may he made. (See Shortage.) Wantage on — Correction of typographical error in T. D. 28227 of June 10, 1907. (T. D. 28379; August 8, 1907.) Literature, etc., obscene. Act of February 8, 1905. (T. D. 26058; circular No. 20; February 18, 1905.) Lithographic postal cards. (See Postal cards.) Lithographic prints. Box tops — Comprising pieces of paper cut to size and shape and lithographically printed, dutiable as., (See Box tops.) Covered with celluloid — Religious pictures with easel backs printed by lithographic process on paper and covered with a thin coating of transparent celluloid, paper the com- ponent material of chief value, are dutiable at 35 per cent ad valorem under paragraph 407, act of 1897, and not at 65 cents per pound and 25 per cent ad valorem under paragraph 17 of that act. (T. D. 27647 — G. A. 6455; October 8, 1906.) Folding pictures — In regard to certain folding pictures, composed of lithographic prints, of which the substantial portions are of one thickness, and relatively small portions consist of little figures of an incidental or ornamental character and of a different thickness, Held that in assessing duty under paragraph 400, act of 1897, the prints should be classified according to .the thickness of the substantial parts. Fuld v. United States. Levinson v. United States. Lewkowitz v. United States. United States circuit court, south- ern district of New York; February 23, 1905; suits 3534-6. Appeal by importer from decision of Board of General Appraisers, Abstract 946 (T. D. 25177). Decision reversed. Note. — The United States has acqui- esced in this decision. (T. D. 26169.) (T. D. 26196 ; March 22, 1905.) Tramed medallions. (See Medallions.) On gelatin. (See Gelatin.) Show cards and placards, dutiable as. (See Show cards.) Transfer paper, duplex. (See Paper, transfer.) Varying thicknesses — Lithographic prints, each made up of several pieces of paper of different , thicknesses, are dutiable as lithographic prints under the provisions of paragraph 400, act of 1897, according to the thickness and cutting size 352 DIGEST OF CX7ST0MS DECISIONS, 1904-1907. Lithographic prints — Continued. Varying thicknesses — Continued. of the principal or substantial part. Fuld et al. i. United States, re- ported In T. D. 26196, followed; G. A. 5348 (T. D. 24473) reversed. (T. D. 26370— G. A. 6041 ; May 15, 1905.) Wall pockets — Wall pockets made from cardboard on which lithographic prints have been pasted, being so designed that they can be folded Into shapes suitable for holding small articles, and having pincushions or calendars attached, are not " lithographic prints " within the meaning of paragraph 400, tariff act of ISOT, but are dutiable as manufactures of paper under paragraph 407. " Lithographic prints " in paragraph 400, tariff act of 1S97, is not a term of commercial designation, and should be applied according to the ordinary meaning of the words. Knauth v. United States. United States circuit court, southern district of Xew York; Jlay 16, 1907; suit 4164. Appeal by Importer from decision of the Board of United States General Appraisers, Abstract 9467 (T. D. 26939). Board reversed. (T.D. 28184; May 22, 1907.) Wall pockets made from cardboard, upon which lithographic prints have been pasted, should be classified as lithographic prints under paragraph 400, tariff act of 1^97, and not as a manufacture of paper under para- graph 407. (T. D. 2S3S9; August 16, 1907.) Lithographs, mounted. Lithographs mounted on cardboard and set into a cardboard mount after the lithographic print, as such, is complete, held to be dutiable, in accord- ance with the doctrine enunciated in Knauth v. United States (T. D. 2Slvt), as manufactures of paper at 35 per cent ad valorem under the provisions of paragi-aph 407, tariff act of 1897. (T. D. 28292— G. A. 66.34; June 26, 1907.) Lithyol. Litbyol, although similar in use to ichthyol, is not free of duty under paragraph 020, act of 1S07. as " ichthyol," but is dutiable under para- graph 68 at 25 per cent ad valorem as a medicinal preparation. (T. D. 27323— G, A, 6355; April 30, 1906.) Little's sheep dip. Little's sheep dip, the main component of which is a product of coal tar, being recommended as a remedy for internal parasites in horses, ring- worm, saddle galls, scab, burns, bites, stings, etc., is not free of duty under the provision In paragraph 057, act of 1897, " sheep dip, not including com- pounds or preparations that can be used for other purposes," but is duti- able under paragraph 15 as a coal-tar product. G. A. 4124 (T. D. 19228) ; Abstract 3858 (T. D. 25805) cited. (T. D. 26800— G. A. 6177; October 18, 1905.) Lizards, dried. (See Dried lizards.) Lockets. Gun-metal — Gun-metal lockets used as ornaments held to be jewelry and as such duti- able at 60 per cent ad valorem under paragraph 434, act of 1S97. Tiffany V. United States (T. D. 25316) followed. (T. D. 26507— G. A. 6075; June 15, 1905.) DIGEST OP CUSTOMS DBCISIONSj 1904-1907. 353 Logs. Cedar piling — With respect to logs from 10 to 14 inches in diameter with the bark re- moved, used in the construction of railway bridges and trestles over creeks and rivers, Held that the mere peeling of the bark therefrom is not a manufacture and does not take the logs out of the class of round un- manufactured timber contemplated in paragraph 699. They are entitled to entry free of duty under said paragraph. G. A. 5627 (T. D. 25166) and T. D. 27414 cited. (T. D. 27744— G. A. 6488; December 10, 1906.) Red cedar — Cabinet wood : The first part of paragraph 198, act of 1897, providing for a duty of 15 per cent ad valorem on sawed cedar and other cabinet woods sawed, does not apply to cedar wood of the species Juniperus virginiana, which is a light, soft wood, only slightly fragrant, and chiefly used in the manufacture of lead pencils. That provision is confined to cabinet woods. In re Myers ct al. (69 Fed. Rep., 237), reversing G. A. 2971 (T. D. 15871), followed. Unmanufactured timber : Red cedar logs, not cabinet wood, having been passed through a sawmill and one slab taken off each side, are not free of duty under paragraph 699, act of 1897, not coming within the provision therein for " logs and round unmanufactured timber ;" nor are they free of duty under paragraph 700 of said act. Timber — Lum- ber — Wood unmanufactured : There is a distinction between timber and lumber, which the Board has repeatedly recognized. Red cedar logs, with one slab taken off each side of the log, over G by 7 inches in their cross section, are timber rather than lumber, and so such logs are not dutiablo under paragraph 195, act of 1897, providing for sawed lumber. Such logs, when not less than 8 by 8 inches, are dutiable at 1 cent per cubic foot under paragraph 194 of said act as timber sided or squared. It seems that when such logs measure less than 8 by 8 inches in their cross section they are dutiable as " wood, unmanufactured, not specially pro- vided for," under paragraph 198 of said act. G. A. 126 (T. D. 10476), G. A. 295 (T. D. 10742), and G. A. 1593 (T. D. 13172) cited. In re B. W. Rathbun & Co. (88 Fed. Rep., 257) cited and followed. (T. D. 25439— G. A. 5733 ; June 30, 1904.) Appealed. (T. D. 25484 ; July 21, 1904.) Rough, cedar — Rough cedar logs of such quality and dimensions as to be suitable for manufacture into telegraph or telephone poles, unpeeled, and trimmed only so far as necessary to permit of their transportation, are not dutia- ble as telegraph or telephone poles under paragraph 196, act of 1897, but are free of duty under the provision in paragraph 699 of that act for "round unmanufactured timber." (T. D. 25407 — G. A. 5715; June 17, 1904.) Rough cedar for use in building wharves — In construing the provisions of paragraph 699, free list, act of 1897, relating to " round unmanufactured timber," and paragraphs 196 and 194 of the dutiable list, relating, respectively, to poles for electric-light wires and to " round timber used * * * iq building wharves," Held that it is the intention of Congress to restrict the free importation of tim- ber to raw" material for consumption by manufacturers, and that free entry under said paragraph 699 should not be permitted to certain round logs in a rough condition, used mainly as piles in the construction of wharves and partly, after additional treatment, as poles for electric 46341—08 23 354 DIGEST OF CUSTOMS DECISIONS, 1904-1907. Logs — Continued. Kough cedar for use in building wharves — Continued. wires. Perfection Pile-Preserving Company v. United States. United States circuit court, western district of Washington, northern division ; July 24, 1905 ; No. 1261 ; suit 1701. Appeal by importers from decision of Board of General Appraisers, Abstract 4437 (T. D. 25972). Board affirmed. Note. — No appeal was taken from this decision. (T.D. 26776; October 9, 1905.) Sandalwood — Held that imported merchandise, consisting of sandalwood in pieces of varying sizes, several feet long and several inches thick, to which nothing has been done beyond the removal of the bark and sawing the wood into lengths convenient for transportation, is not dutiable under paragraph 198, act of 1S97, as " wood, unmanufactured, not specially provided for," but is free of duty under the provision in paragraph 699 of said act for " logs of wood." Lueders v. United States. United States circuit court, southern district of New York ; May 25, 1904 ; suit 3207. Appeal by importers from an unpublished decision of the Board of General Appraisers, dated Jlay 8, 1901. Decision of Board reversed. (T. D. 25366 ; June 7, 1904.) Loofah or luflEa. Loofah or luffa, consisting of the pith of a gourd in a crude condition, having been subjected to no other process than that of having the skin or rind removed, is free of duty as a crude vegetable substance, unmanu- factured, under paragraph 617, act of 1897. (T. D. 24962— G. A. 5559; January 27, 1904.) Loops, medallions, etc., for trimming garments. (See Trimming.) Loss of customs receipts. (See Collector of customs, liability of.) Loss of goods in bond. (See Shortage.) Louisiana Purchase Exposition. (See Expositions.) Lubricating oil. So-called " lubricating oil," consisting chiefly of resin oil partially saponified by treatment with acids and other chemicals, is dutiable as alizarin assistant, not specially provided for, under the provisions of paragraph 32, act of 1897, either directly or by virtue of the similitude clause in section 7 of said act, and not at 30 cents per gallon under said para- graph 32; nor is it free under paragraph 626 of said act. (T. D. 25769 — G. A. 5850; November 15, 1904.) Luffa, classification of. (See Loofah.) Lumber. Slocks or sticks— The provision in paragraph 200, act of 1897, for wooden blocks or sticks, " rough-hewn, sawed," etc., contemplates that the rough hewing shall be a new shaping and that the sawing shall be such as' is done after the blocks or sticks have been cut off, rather than merely sawing them off from longer pieces. (T. D. 26820; October 26, 1905.) DIGEST or CUSTOMS DECISIONS, 1904-1907. 355 Lumber — Continued. Board measure — The standard unit for the measurement of lumber is 1 foot board measure ; the dimension thereof Is 12 by 12 inches surface measurement and 1 inch in thickness. In ascertaining the quantity of lumber this unit Is to be applied, addition or subtraction being made proportionately as the lumber is over or under 1 inch in thickness, the results of such application illus- trated as follows: A piece qf board 100 feet long, 12 inches in width, 1 inch in thickness, contains 100 feet of lumber. A piece of board 100 feet long, 12 inches in width, 11 Inches in thickness, contains 150 feet of lum- ber. A piece of board 100 feet long, 12 inches In width, one-half of an Inch in thickness, contains 50 feet of lumber. G. A. 6243 (T. D. 26937) overruled. (T. D. 27444— G. A. 6389; June 25, 1906.) Cherry culls — Cherry of the grade known as culls, sawed, dutiable as cabinet wood. (See Cherry culls.) Distinction between timber and lumber. (See Timber.) Fireproofed — Lumber subjected to a certain chemical treatment in order to make it fire- proof is subject to duty at 35 per cent ad valorem as a manufacture of wood under paragraph 208, act of 1897. (T. D. 25542; August 17, 1904.) White pine and oak lumber, chemically treated according to processes that render it practically fireproof, and used in the construction of buildings as a substitute for incombustible materials, but which retains the charac- teristic appearance and could be employed for the ordinary uses of unfire- proofed lumber, is not a manufacture of wood under the act of 1897, but is dutiable at $2 per thousand feet board measure under paragraph 195 of that act as " sawed lumber, not specially provided for." United States ii. Dudley (174 U. S., 670), Hartranft v. Welgmann (121 U. S., 609), and De Jonge v. Magone (159 U. S., 562) cited. (T. D. 25715— G. A. 5827; October 25, 1904.) Appealed. (T. D. 25728; November 1, 1904.) Where ordinary sawed lumber has been treated to a fireproofing process, whereby the sap is removed and phosphate and sulphate of ammonia added, and it thereby becomes a new article, having a new character, new qualities, and special uses to which no other wood is adapted, and a greatly increased value, though not changed physically so that it may not be used for every purpose to which it might be applied before being fire- proofed, it is removed from the provision for " sawed lumber " in para- graph 195, act of 1897, and becomes a " manufacture of wood " within the meaning of paragraph 208. United States, v. Myers. United States cir- cuit court, northern district of New York ; June 8, 1905 ; No. 28 ; suit 1670. Appeal by United States from decision of Board of General Ap- praisers, G. A. 5827 (T. D. 25715), and Abstract 3443 (T. D. 25735). Board reversed. (T. D. 26517; June 19, 1905.) Ordinary sawed lumber, subjected to a fireproofing process which greatly increases its value, is not by reason of this treatment removed from the provision in paragraph 195, act of 1897, for " sawed lumber," and is dutiable under that provision rather than under paragraph 208 as " manufactures of wood." Wallace, circuit judge, dissents. Myers v. United States. United States circuit court of appeals, second circuit; May 22, 1906 ; No. 144 ; suit 1670. Appeal by importer from decision of circuit court for northern district of New York (139 Fed. Rep., 344; 356 DIGEST OF CUSTOMS DECISIONS, 1904-1907. Lumber — Continued. Fireproof ed — Continued. T. D. 26517) reversing G. A. .5827 (T. D. 25715) and G. A. .3413 (T. D. 25735) Lower court affirmed. Acquiesced in. (T. D. 27677.) (T. D. 27385; May 29, 1906.) Sawed lumber chemically treated and thereby rendered practically fire- proof, used as a substitute for incombustible materials, but which re- tarns the characteristics of ordinary sawed lumber, Held not a manu- facture of wood, but dutiable as sawed lumber at $2 per thousand feet, board measure, under paragraph 195, act of 1897. G. A. 5827 (T. D. 25715) affirmed by circuit court of appeals (T. D. 27385) ; United States <•. Dudley (174 U. S., 670) cited. (T. D. 27569— G. A. 6423; August 18, 1906.) Iron bark — Spotted gum — Black butt — Lumber known as " iron bark," " spotted si'm," and " black butt," used in house carpentry and shipbuilding and not adapted to the uses of cabinet wood, found to be "sawed lumber, not specially provided for." (T. D. 26669— G. A. 6137; August 22, 1905.) Measurement — Board measure apiiears to be a standard measure used in the lumber trade, and by it boards less than 1 inch in thickness are measured as though they were 1 inch thick. Held, therefore, that in ascertaining the num- ber of board feet in lumber one-flfth of an inch in thickness, it was proper for the collector to count each superficial foot thereof as 1 foot board measure. (T. D. 26937— G. A. 0243; December 26, 1905.) Pine lumber, planed — Pine lumber, planed on one side and one edge, is dutiable at the rate of $2.50 per 1,000 feet, board measure, under the provisions of paragraph 195, act of 1897. No additional duty is imposed by the terms of said paragraph on account of one or both edges of a piece of lumber being planed. (T. D. 24996— G. A. 5581; February 8, 1904.) Rosewood — Sawed rosewood lumber, used in the construction of cabins, doors, windows, and in the finishing and equipping of vessels, is not ship timber or ship planking, but is cabinet wood and is dutiable as such under paragraph 198, act of 1897. (T. D. 27589— G. A. 6443; August 31, 1906.) Sawed — Sawed birch lumber in strips suitable for use as chair stock is dutiable under the provision in paragraph 195, act of 1897, for " sawed lumber, not specially provided for," and not under the provision in paragraph 200 for " blocks or sticks * * * sawed." (T. D. 25567— G. A. 5785; August 29, 1904.) Pieces of pine wood sawed to the sizes of 6 by 8, 6 by 10, and 6 by 12 inches in cross sections, 26 to 28 feet in length, are dutiable as sawed lumber. In re Rathbun (88 Fed. Rep., 258), reversing G. A. 4090 (T. D. 19091), followed. (T. D. 27161— G. A. 6302; February 26, 1906.) M. Machinery parts. (See Castings, finished.) Machinery, patterns for. (See Patterns.) Mackerel. (See Fish.) DIGEST OF CUSTOMS DECISIONS, 1904-190'7. 357 Madras curtain goods. (See Etamines.) Magnesia articles — TJnenumerated articles — Earthenware. Magnesia articles not susceptible of decoration are not dutiable under para- graph 97, tariff act of 1897, relating to earthen or mineral substances, " not decorated ;" nor are they " earthenware " within the meaning of that term as used in the tariff. They are dutiable as unenumerated manu- factured articles under section 6. Crawford v. United States. United States circuit court, southern district of New York ; November 12, 1907 ; suit 4851. Appeal by importer from decision of Board of United States General Appraisers, Abstract 14270 (T. D. 27892). Board reversed. (T. D. 28539; November 26, 1907.) Acquiesced in. (T. D. 28618; De- cember 16, 1907.) Magnesia nozzles and rings. Magnesia nozzles and magnesia rings used as part of gaslight burners Held upon the evidence to be articles in which bisque is the component material of chief value and hence dutiable under paragraph 96, act of 1897. (T. D. 27742— G. A. 6486; December 7, 1906.) Magnesite brick. (See Fire brick.) Magnifying glasses. Pieces of plate glass circular in form and ground and polished to a focus, and known as magnifying glasses, are dutiable as manufactures of glass under paragraph 112, act of 1897, at the rate of 45 per cent ad valorem, and not as crown or cylinder glass under paragraph 102 of said act. (T. D. 26730— G. A. 6156; September 20, 1905.) Mail importations. Additional duty. (See Duty, additional.) Books — While importations of merchandise generally through the mails are pro- hibited and liable to seizure, unless under the provisions of parcels-post conventions made by the United States with certain foreign countries, books are made an exception to this rule and may be so imported, under the Universal Postal Union convention. No duty is collectible on any book valued at less than $1. (T. D. 26855— G. A. 6207; November 13, 1905.) Disposition of abandoned parcels-post packages — Parcels-post packages from the United Kingdom of Great Britain and Ire- land, and Germany, abandoned by senders, to be delivered into the custody of customs officers and sold for benefit of the United States. Duties to be deducted in accordance with Department circular 39 of March 20, 1905 (T. D. 26175). (T. D. 26904; December 14, 1905.) Drawn work — The provisions of article 420, Customs Regulations of 1899, should be strictly enforced in the matter of sealed packages containing drawn work. (T. D. 25849; circular No. 57; June 3, 1904.) Failures of postmasters to make returns — Customs officers to report to the Secretary of the Treasury at the expira- tion of ninety days from date of statement or entry any failure of post- masters to make proper returns on parcels-post and postal conventions packages containing dutiable articles. (T. D. 25278; circular No. 45; May 10, 1904.) 358 DIGEST OF CUSTOMS DECISIONS, 1904-1907. Mail importations — Continued. Failures of postmasters to make returns — Continued. Reports required in T. D. 25278 of May 10, 1904, to be made to chief post- office inspector, Post-Offlce Department, Washington, D. C. (T. D. 26651 ; circular Xo. 89; August 15, 1905.) Amendment of section 49 of Department circular 17 of March 1, 1907. (T. D. 28393; circular No. 55; August 21, 1907.) Parcels-post conventions. (See Parcels post.) Philippine Archipelago, Gnam, Tutuila, and Panama Canal Zone — Domestic classification, conditions, and rates of postage extended to mail matter to and from these possessions and dutiable articles may be exchanged in the mails subject to proper duty. (T. D. 25588; September 9, 1904.) Porto Kico, Guam, Philippine Islands, Cuba, and China — Executive orders of November 4, 1899, and November 3, 1900, regarding gifts and souvenirs imported through the mails, revoked. (T. D. 25016; February 17, 1904.) Kxecutive order of February 17, 1904 (T. D. 25016), revoking former Executive orders regarding gifts and souvenirs imported through the mails, effective April 1, 1904. (T. D. 25053; February 23, 1904.) Begulations — Joint regulations concerning mail Importations. (T. D. 27941 ; February 26, 1907.) (T. D. 27954; circular No. 17; March 1, 1907.) Stamping foreign nondutiable mail packages — Instructions — (T. D. 26258; circular No. 48; April 8, 1905.) Maitrank essenz. The flavoring extract exported from Germany and known as " maitrank essenz," which contains over 13 per cent of alcohol in volume, is dutiable under paragraph 2, act of 1897, as an alcoholic compound, and not under paragraph 292 of said act as a cordial, bitters, or other spirituous bev- erage therein described. (T. D. 27110— G. A. 6287; February 13, 1906.) Mandolin picks. Mandolin picks, small articles composed of shell and employed in playing the mandolin, held to be parts of musical instruments, and as such dutiable under paragraph 4.53, act of 1897, at 45 per cent ad valorem. G. A. 22 (T. D. 10244) followed. (T. D. 25488— G. A. 5746; July 20, 1904.) Manganese. Borate of — The provision in paragraph 11, act of 1S97, for other " borate material " Includes only borate materials found in nature in a raw condition, such as the " borates of lime or soda " enumerated in the same provision, and does not include borate of manganese, or bormangan, a manufactured article which Is made from manganese and borates of lime or soda, which Is held to fall within the provision In paragraph 3 of said act for chemical compounds and salts. Hempstead v. Thomas. United States circuit court of appeals, third circuit; Philadelphia, Pa., May 9, 1904; suit 1537. Appeal by importer from decision of court in Hempstead v. United States (123 Fed. Rep., 346), affirming the decision of the Board of General Appraisers in G. A. 5155 (T. D. 23768). Decision of lower court reversed. (T. D. 25815; May 20, 1904.) DIGEST OF CUSTOMS DECISIONS, 1904-190*7. 359 Manganese — Continued. Borate of — Continued. The " borate material " provided for in paragraph 11, act of 1897, is the raw material as found in nature and does not embrace a chemical salt artificially produced. G. A. 5155 (T. D. 23768) reversed. Borate of manganese is dutiable under paragraph 3 as a chemical salt. (T. D. 25506— G. A. 5757; July 27, 1904.) Manganese iron alloy. So-called alloys, composed of manganese, iron and tin, and copper and tin, respectively, held to be dutiable as unwrought metals under the pro- visions of paragraph 183, act of 1897. Thomas v. William Cramp & Sons Ship and Engine Building Company (T. D. 27034), affirming Cramp et al. V. United States (139 Fed. Rep., 303; T. D. 26595), and reversing Ab- stract 1530 (T. D. 25312), in part cited and followed; United States v. Koessler & Hasslacher Chemical Company (137 Fed. Rep., 770; T. D. 26127) compared. (T. D. 27107— G. A. 6284; February 7, 1906.) Mangrove, extract of. Extract of mangrove not free of duty as " cutch " under paragraph 542, act of 1897, but dutiable under paragraph 22. (T. D. 27197; March 9, 1906.) Manifests. In transit goods. (See In transit goods.) Manufacture. Application of laljor to an article — The application of labor to an article either by hand or mechanism does not make the article necessarily a manufactured article within the meaning of that term as used in the tariff law. (T. D. 25165— G. A. 5626; March 30, 1904.) By-products — Articles produced incidentally may nevertheless be manufactured articles within the meaning of the tariff law. Standard ^'arnish Worlis v. United States (59 Fed. Rep., 456; 8 C. C. A., 178) cited and followed. (T. D. 25171— G. A. 5632; April 1, 1904.) Articles incidentally produced in the manufacture of other articles may themselves be manufactured articles also ; and tin disks, produced in cutting out tops for tin cans, fall within the provision for articles " wholly or partly manufactured from tin plate." (T. D. 28324 ; July 17, 1907.) Defined — Where material having a certain designation is advanced through one or more processes into a completed article known and recognized in trade by a specific and distinctive name other than the name of the material, and is put into a completed shape designed and adapted for a particular use, it is deemed to be a manufacture, although its component material may remain unchanged. United States v. Meier. (T. D. 25973; January 18, 1905.) The loose pressing of cotton waste and wrapping it around a roller for the sake of easy transportation, is not a process of manufacturei. (T. D. 25988— G. A. 5901; January 23, 1905.) Fireproofed lumber — Not a manufacture of wood. (See Lumber, fireproofed.) 360 DIGEST OP CUSTOMS DECISIONS, 1904-1907. Manufacture — Con t i n u ed . Ground cork — The article produced, by coarsely grinding the refuse of cork bark, held to be dutiable as waste and not as manufactures of cork. (See Cork, ground.) tinder drawback law. (See Drawback, manufacture.) Manure. Hair waste — Certain waste of hog hair free of duty as substances used only for manure. (See Hair waste.) Lard cracklings — Sometimes known as crude tankage, held to be free of duty as substances for manure under paragraph 569, act of 1897. (See Lard cracklings.) Substances fit only for use as — Substances used only for manure, either by themselves or in combination with other materials, are free of duty under paragraph 5C9, act of 1897. (T. D. 249C1; February 1, 1901.) Where an article brought into the country has no other use or value except that of forming, together with other things, a manure, it is within the spirit and letter of s;iid paragraph 5C9, and is free of duty. (T. D. 2581 KJ—O. A. "iSau; November 25, 1904.) Manuscripts. Inscribed Assyrian marble slab held to be free of duty under paragraph GOli. act of 1S!»7, as a manuscript. (T. D. 26211— G. A. 5986; March 24, 1905.) Maple, parts of, for musical instruments. (See JIusical instruments.) Marasque water. So-called marasque water or eau de marasque, an article which is produced by crushing cherries and distilling their juice, water being added in the process, is not dutiable as cherry juice under paragraph 299, act of 1897, but as an unenumerated manufactured article uuder section 6. Leer- burger r. United States. United States circuit court, southern district of New York ; December 13, 1904 ; suit 3434. Appeal by importers from decision of Board of General Appraisers, G. A. 5437 (T. D. 24517). Board affirmed. (T. D. 25871; December 16, 1904.) An article known as "eau de marasque" or "marasque water," of the description stated in Leerburger's ease, G. A. 5437 (T. D. 24715), is dutiable as a nonenumerated article at 20 per cent ad valorem under section 6, act of 1807, and is not dutiable at 60 cents per gallon under paragraph 299 of said act. Leerburger r. United States. United States circuit court for the southern district of New York, not yet officially reported (T. D. 25871), reversing In re Leerburger (G. A. 5437), fol- lowed. (T. D. 26052— G. A. 5926; February 10, 1905.) Marble altar. (See Altars.) Marble, crushed. Crushed marble dutiable at 10 per cent ad valorem as waste not specially provided for under paragraph 403, act of 1807. Abstract 4091 (T. D. 25867) not to be followed. (T. D. 25032 : January 5, 1905.) DIGEST OF CUSTOMS DECISIONS, 1904-1901. 361 Marble, crushed — Continued. " Terrazo " or " granito," the waste from marble quarries, crushed in a machine and sifted or sorted into various sizes, Jteld to be free of duty as " minerals, crude, or not advanced in value or condition by refining or grinding, or other process of manufacture," under paragraph 614, tariff act of 1897.— G. A. 5573 (T. D. 24988), Abstract 4091 (T. D. 25867), and others followed. (T. D. 28289— G. A. 6631; June 26, 1907.) Ap- pealed. (T. D. 28341; July 23, 1907.) Marble font floor. Pieces of marble, cut to size and rubbed and polished, which were ordered and designed for, and when fitted together constitute, a floor upon which a baptismal font is to be erected, found to be an entirety and held to be dutiable as a manufacture of marble and not dutiable separately as marble slabs. United States v. Dudley '(174 U. S., 670) and In re Muschenheim, Abstract 4208 (T. D. 25916), cited. (T. D. 26866— G. A. 6037; May 11, 1905.) Marble fountain. (See Statuary.) Marble momiments. (See Works of art.) Marble panel. A marble panel upon which are carved two figures of angels, the figures themselves being largely in full relief and preserving, substantially, their proportions in all directions, held to be " statuary " within the meaning of paragraph 454, act of 1897. (T. D. 26967— G. A. 6252; January 5, 1906.) Market value. (See Dutiable value.) Market value, date of exportation. (See Exportation, date of.) Marking of imported merchandise. Marking of books of gold leaf under the provisions of section 8, act of 1897. (T. D. 26230; April 4, 1905.) No charge for supervision of the marking of imported goods in customs custody, under section 8, act of 1897. (T. D. 26017; February 1, 1905.) Marking of weights on packages. (See Weights of pacliages. ) Marmalades. (See Jams and marmalades.) Marrons, chestnuts in sirup. Broken marrons or chestnuts in sirup, packed in tins, which are not eaten in their imported condition as comfits or sweetmeats, but are used in the preparation of delicacies a^id other articles of food, as in ice cream, Nes- selrode pudding, and dressing for fowl, are dutiable by similitude at 1 cent per pound, the rate applied' to " nuts of all kinds, shelled or un- shelled," in paragraph 272, act of 1897. They are not dutiable at 1 cent per pound and 35 per tent ad valorem under the provision for comfits and sweetmeats in paragraph 263. (T. D. 25084— G. A. 5603; March 4, 1904.) Broken marrons or chestnuts in sirup dutiable as sweetmeats at 1 cent per pound and 35 per cent ad valorem under paragraph 263, act of 1897. (T. D. 25285; May 16, 1904.) 362 DIGEST OF CUSTOMS DECISIONS, 1904-1907. Marrons, chestnuts in sirup — Continued. Whole and broken^ marrons or chestnuts in sirup, packed in tins, which, while eaten to some extent in their imported condition, are chiefly used in the manufacture or preparation of sweetmeats, delicacies, and other articles of food, are dutiable under the provision for '" nuts of all kinds, shelled or unshelled," in paragraph 272, act of 1S07, and not under para- graph 263, providing for " comfits, sweetmeats, and fruits preserved in sugar." In re Shackman, G. A. 5603 (T. D. 25084), followed. (T. D. 26007— G. A. 5908 ; January 30, 1905.) Appealed. (T. D. 26057, February 18, 1905.) JIarrons In sirup, consisting of chestnuts boiled, preserved in sirup, and flavored with vanilla, are dutiable as " comfits " tmder paragraph 263, act of 1897. Marrons (chestnuts) in sirup are not dutiable under the provision in paragraph 272, act of 1897, for "nuts of all kinds; " nor do they sufiiciently resemble nuts " in material, quality, texture, or the use," within the meaning of the similitude clause in section 7 of said act, to be dutiable under said paragraph by similitude. The? term " comfits " in paragraph 203, act of 1897, is practically synonymous with " confection," and is not limited to articles in a dry condition. United States v. Schall. United States circuit court, southern district of New York ; June 20, 1906 ; suit 3906. Appeal by T'uited States from decision of Board of Gen- eral Appraisers, G. A. 590S (T. D. 20007). Board reversed (T. D. 27447; June 27, 1906). Mats. Billiard surrounds — " Billiard surrounds," so-called, made of cocoa fiber, are dutiable at 4 cents per square foot under paragraph 452, act of 1897. (T. D. 25164 — G. A. .5025; March 30. 1904.) Cocoa mats — " Mat " defined — Any article to be used as a mat on the floor, made of cocoa fiber or rattan, that is a finished iiroduct and ready to be used in the condition in which it is imported, is properly dutiable as a mat at 4 cents per square foot under the second clause of paragraph 452 act of 1897, regardless of its size, the way in which it is woven, or the particvilar use to which it is to be put. (T. D. 25164— G. A. 5625; March 30, 1904.) Mats or felts — Beer. So-called beer felts or mats made of pulp, having printed matter thereon, are not dutiable as printed matter under paragraph 403, act of 1897, but are dutiable as manufactures of pulp under paragraph 433. Such printing is merely incidental to the articles and is not an essential or controlling feature. Kraut r. United States (no opinion) cited and followed. (T. D. 24997— G. A. 5582; February 8, 1904.) Mats, splash. So-called splash mats, which are valued at about 4 cents each and are crudely decorated with colored designs applied by stenciling but some- times touched up with a brush by hand, and which are used for utilitarian purposes, are not within the provision for " paintings in oil " in para- graph 454, act of 1897. Woolworth i. United States. United States circuit court, southern district of Xew York ; December 13, 1906 ; suit 4J40. Appeal by importer from decision of Board of General Appraisers, Abstract 8593 (T. D. 26802). Board affirmed. (T. D. 27766; December 19, 1906.) DIGEST OF CUSTOMS DECISIONS, IGOl-lGO"?. 363 Mats, splash — Continued. Splash mats or screens on which pictures have been produced by stenciling and hand painting, the decoration being secondary to their employment as articles of utility, are not " paintings " within the meanmg of para- graph 454, tarifC act of 1897. Woolworth v. United States. United States circuit court, southern district of New York ; January 18, 1907 ; suit 4140. Appeal by importer from Board of United States General Ap- praisers, Abstract 8593 (T. D. 26802). Board affirmed. (T. D. 27853; January 23, 1907.) Splash mats made of strips of wood and joined together with cords or threads, on which so-called pictures have been produced by stenciling. Held dutiable as manufactures of wood under the provisions of paragraph 208, tarifC act of 1897.— Abstract 8593 (T. D. 26802) and decision of United States circuit court in Woolworth v. United States (T. D. 27853) followed. (T. D. 27936— G. A. 6548; February 19, 1907.) Meal, cotton-seed. (See Cotton-seed meal.) Measurement. Edible berries. (See Berries.) Fish in tins. (See Pish in tins.) Flax articles — Fringe — Hemstitched goods. (See Flax.) Foxberries in water. (See Foxberries.) Granite in the rough. (See Granite.) Imitation precious stones. (See Precious stones, imitations of.) lumber. (See Lumber.) Olives in brine. (See Olives in brine.) Olives, dried. (See Olives.) Onions — Weight of. (See Onions.) Rugs — Selvage. (See Kugs.) Measures of the tariff act. The specification of measures in the tarifC act is presumed to have reference to the American standards and not to those of the country of exportation. (T. D. 25535— G. A. 5773; August 16, 1904.) Meat, bottles containing extract of. Bottles containing extract of meat dutiable under paragraph 90, act of 1897, for bottles filled or unfilled, not otherwise larovided for, and whether their contents be dutiable or free. (See Bottles.) (T. D. 25186; March 17, 1904.) Medallions — Framed lithographic prints. Colored lithographic pictures framed in brass rims fitted with chains for hanging the metal rims, also holding in place glass disks covering the face of the pictures, which are backed by a circular piece of strawboard, the glasses being decorated by the application of a band of bronze or other paint to the surface of the glass next the picture, are dutiable at 45 per cent ad valorem under the provision of paragraph 193, act of 1S07, for manufactures in chief value of metal. Similar articles subjected to further decoration by the painting of wreaths or other conventional de- 364 DIGEST OF CUSTOMS DECISIONS_, 1904-1907. Medallions — Framed lithographic prints — Continued. signs upon the glass, causing the latter to become the component mate- rial of chief value, are dutiable at 60 percent ad valorem under paragraph 100 of said act. Abstract 1746 (T. D. 25361) modified. (T. D. 26446— G. A. 6064; June 6, 1905.) Medallions, loops, etc., for trimming' garments. (See Trimmings.) Medals, Catholic. Catholic medals, or emblems of religious devotion, not designed for nor used as ornaments, are not commonly known as jewelry and are dutiable at 45 per cent ad valorem, under paragraph 193, act of 1897, and not at 00 per cent under paragraph 434. (T. D. 25709 — G. A. 5821; October 22, 1904.) Medicated fruit juice. (See Fruit juice.) Alcoholic — Chloral hydrate dutiable as. (See Chloral hydrate.) Euquinine is not an alkaloid or salt of cinchona baric, but a medicinal preparation, dutiable under paragraph 67, act of 1897. (T. D. 26050 — G. A. 5924; February 10, 1905.) Duty of classifj'ing officer: In the classification of medicinal preparations under pararaphs 67 and 68, act of 1897, it is the duty of the customs officers to determine in each case whether alcohol was used in the prepa- ration thereof by resorting to such sources of information as are within their power, t'nited States v. Schering (123 Fed. Rep., 65) followed. (T. I). 24970— G. A. 5567; February 1, 1904.) Gaduol : An alcoholic extract of cod liver oil, which in its imported state is unsuited to be used as a medicine, is not dutiable as medicinal prepara- tions containing alcohol. (See Gaduol.) Defined — The expression " medicinal preparations," as used in the tariff, means such articles as are of use, or believed by the prescriber or user fairly and honestly to be of use, in curing or alleviating or palliating or preventing some disease or afi'ection of the human frame. Dodge v. United States. Lueders f. fnited States. (T. D. 25240; April 26, 1904.) ITonalcoholic — Chrysarobin dutiable as,' under paragraph 68. (See Chrysarobin.) Floral waters: Scented or floral waters, such as orange-flower water, rose- water, etc., are dutiable as medicinal preparations at the rate of 25 per cent ad valorem under paragraph 68, act of 1897. G. A. 1042 (T.D. 12228) and G. A. 5653 (T. D. 25232) followed. See T. D. 26462; suit 3546. (T. D. 2C5S7— G. A. 6098; July 14, 1905.) Hexamethylentetramln not an alcoholic preparation. (T. D. 27394; June 6, 1906.) Lanolin, adeps lanse hydrous and anhydrous preparations of wool grease are dutiable under paragraph 68 as nonalcoholic medicinal. (Sec Lanolin.) Orange-flower water dutiable as, under paragraph 68. (See Orange-flower water.) Medicinal soap. Sacarbolate, a liquid soap for cleaning and disinfecting not a medicinal soap. (See Sacarbolate.) DIGEST OF CUSTOMS DECISIONS, 1904-190'7. 365 Men's silk scarfs in the piece. (See Silk scarfs, men's.) Merchandise entitled to debenture. (See Bonded warehouses.) Merchandise from the high seas. (See Board of General Appraisers, juris- diction.) Merchandise in customs custody — Salvage. Salvar entitled to percentage of duties saved to United States by the saving of a vessel from Are, while under control of customs officers. (See Salvage. ) Merchandise destroyed in customs custody. (See Damage allowance.) Merchandise entitled to debenture — Transfer to other packages. " Merchandise entitled to debenture " within the meaning of section 3030, Revised Statutes, providing that such merchandise may be transferred from the original packages when necessary, is imported merchandise in warehouse upon which duties have been paid, and which has become subject to drawback of the duties by being entered for export. Where the merchandise is intended to be kept in the United States and no export entry has been made, it is not entitled to debenture and therefore may not be transferred Into other containers. Thomas v. Barnett. (T. D. 27637; October 3, 1906.) Merchandise in transit. (See In transit goods.) Messages, telegraphic, formulation of. (See Formulation of telegraphic mes- sages.) Metal. Alloy- As to a certain alloy of metal, composed of iron, tin, and manganese, which is chiefly used as a hardener in the manufacture of manganese bronze, and which in its imported condition is of no use, but must be melted and mixed with other metals to produce such effect as it is capable of producing, Held that it is dutiable under the provision in paragraph 183, act of 1S97, for metals unwrought, and not under paragraph 193 as a manufacture of metal, or paragraph 122, either directly or by similitude, as ferromanganese. William Cramp & Sons Ship and Engine Building Company v. United States. United States circuit court, eastern district of Pennsylvania; Philadelphia, June 26, 1905; No. 40; suit 1607. Ap- peal by importer from decision of Board of General Appraisers, Abstract 1530 (T. D. 25312). Board reversed. (T. D. 26595; July 17, 1905.) A certain alloy of iron, tin, and manganese, used in hardening bronze, held dutiable under paragraph 183, act of 1897, relating to " metallic mineral substances in a crude state, and metals unwrought," and not as a manu- facture of metal under paragraph 193, nor as ferromanganese under para- graph 122 by similitude. Thomas v. William Cramp & Sons Ship and Engine Building Company. United States circuit court of appeals, third circuit ; January 16, 1906 ; suit 1607. Appeal by United States from deci- sion of circuit court, eastern district of Pennsylvania (139 Fed. Rep., 303; T. D. 26595). Lower court affirmed. (T. D. 27034; January 19, 1906.) Acquiesced in (T. D. 27211). Atomizers — With metal top dutiable under paragraph 193, metal chief value. (See Atomizers. ) 366 DIGEST OF CUSTOMS DECISIONS, 1904-1907. Metal — Continued. Bags, paper, lined with metal foil — Are dutiable under pai-agi-aph 193, metal chief value. (See Bags.) Beads. (See Beads, metal.) Buttons, fancy. (See Buttons, fancy metal.) Boxes, fancy metal — Dutiable under paragraph 193, as manufactures of metal. (See Boxes.) Calendar rolls, metal and paper. (See Calendar rolls of metal and paper.) Coin holders — Coin holders resembling hunting-case watches in shape are dutiable at 4.5 per cent ad valorem under paragraph 193, act of 1897. (T. D. 25989 — G. A. 5902; January 24, 1905.) Composite sheets — iletal in sheets, composed of an iron sheet with a nickel sheet on one side and a cojjper sheet on the other, all rolled and squeezed together so as to form one mass, are dutiable as articles of metal uuder paragraph 193, act of 1S97, and not as " sheets of iron or steel, * * * galvanized or coated," under paragraphs 131 and 132 of said act. G. A. 3819 (T. D. 17944) cited and followed. (T. D. 25490— G. A. 5754; July 26, 1904.) Composition — Flitters. (See Flitters.) Bisks — For making gramophone records dutiable uuder paragraph 193 of said act as manufactures of metal. (See Disks.) Evaporating pans — Composed of metal and stoneware, metal chief value, are dutiable under paragraph 193. (See Evaporating pans.) Figures — Novelties — Toys — Metal figures of horses, deer, etc., single and in groups, which are known in trade as " metal novelties," and are generally used as mantel or cabinet ornaments rather than by children as toys, HeM not to be dutiable under the provision for " toys " in paragraph 418, tariff act of 1807. Samstag v. t'nited States. United States circuit court, southern district of New York ; June 11, 1907 ; suit 4394. Appeal by importer from decision of Board of United States General Appraisers, Abstract 12484 (T. D. 27550). Board affirmed. (T. D. 28261; June 19, 1907.) Figures — Not toys — Metal figures or nippes, representing various kinds of animals, such as horses, dogs, deer, etc., single and in groups, some of which have pin or ash trays attached are dutiable as articles of metal, not specially pro- vided for, under paragraph 193, tariff act of 1897, and not as toys under paragraph 418.— Samstag i-. United States (T. D. 28261) cited and fol- lowed. (T. D. 2S296— G. A. 6638; June 29, 1907.) Insulated stamped steel shapes — Dutiable as manufactures of metal. (See Insulated stamped steel shapes.) Microscopes — Flimsily constructed and of trifling cost are toys and are dutiable at 35 per cent ad valorem under paragraph 418. act of 1897, and not at 45 per cent ad valorem under either paragraph 112 or 103. (T. D. 25714— G. A. 5826; October 22, 1904.) DIGEST OF CUSTOMS DECISIONS^, 1904-1901. 367 Metal — Continued. Plaster-of-paris figures — Plaster -of-paris figures ornamented with gold mechanically applied In the form of gold leaf, metal being the component material of chief value, are properly dutiable at the rate of 45 per cent ad valorem under para- graph 193, act of 1897. (T. D. 26098— G. A. 5951; February 28, 1905.) Portemonnaies — Cheap and flimsy in character, held to be dutiable under paragraph 103. act of 1897, as manufactures of metal. (See Portemonnaies.) Purses and handbags — Dutiable as manufactures of metal under paragraph 193. (See Purses and handbags. ) Rope chains — Dutiable under paragraph 193 as articles composed \'\holly of metal. (See Rope chains. ) Screw spikes — Made of metal are dutiable under pai-agraph 193 as manufactures of metal. (See Screw spikes.) Sheets or plates of iron and nickel. (See Iron and nickel plates or sheets.) Sheets of zinc — Nickel-plated, are dutiable under paragraph 193, as articles composed of metal. (See Zinc she be "manufactures" of mother-of-pearl within the meaning of paragraph 450, act of 1897. Morris European and Ameri- can Express Company r. United States. United States circuit court, southern district of Xew York ; December 13, 1906 ; suit 4141. Appeal by importer from decision of Board of General Appraisers, G. A. 617G (T. D. 26799). Board affirmed. ( T. D. 27767 ; December 19, 1906. ) Pieces of mother-of-pearl formed by cutting or grinding into slabs designed for use in the manufacture of handles for knives, etc., are dutiable at 35 per cent ad valorem, as manufactures of mother-of-pearl, under para- graph 450, tariff act of ls97, and are not entitled to free entry as mother- of-pearl uncut, under paragraph 635, flor are they dutiable at 10 or 20 per cent ad valorem under section 6 of said act, as articles either un- manufactured or manufactured.— G. A. 1473 (T. D. 12922) and G. A. 6176 (T. D. 26799), affirmed by the circuit court for the southern district of New Tork (T. D. 27767), cited. (T. D. 27823— G. A. 6515; January 14, 1907.) Mother-of-pearl for violin keys. Small pieces of mother-of-pearl cut into forms suitable for inlaying violin keys and other parts of musical instruments are dutiable at the rate of 35 per cent ad valorem under paragraph 450, act of 1897, as parts of mu- sical instruments, and. not at 10 per cent or 20 per cent ad valorem under paragraph 435 of said act as precious stones or imitations thereof. G. A. 5763 (T. D. 25512) followed; G. A. 5825 (T. D. 25713) distinguished. (T. D. 26506— G. A. 6074; June 15, 1905.) DIGEST OF CUSTOMS DECISIONS, 1904-190'7. 375 Mottoes, appliqueed. Certain so-called baussegen, or wall mottoes, consisting of pasteboard cards witb mottoes sewn tbereon, and witb various pictures, surrounded by wreaths, affixed thereto by some adhesive material, are dutiable under paragraph 339, act of 1897, relating to embroidered or appliquSed articles, and not under paragraph 407 of said act as manufactures in chief value of paper. Kaufmann v. United States. United States circuit court, southern district of New York ; Pebruary 3, 1904 ; suit 3342. Appeal by importer from unpublished decision of Board of General Appraisers. Decision of Board affirmed. (T. D. 25043; February 18, 1904.) Mouthpieces, plpestem. (See Smokers' articles.) Moving'-picture machine films. (See Films.) Muck bars — Bar iron. (See Iron muck bars.) Mugs, diminutive glass. Diminutive glass mugs, IJ inches in height, fitted with metal caps and so colored on the inside as to simulate the appearance of a mug filled with foaming malt liquor, are dutiable at 35 per cent ad valorem under para- graph 418, act of 1897, as toys. G. A. 2082 (T. D. 13997) and G. A. 5523 (T. D. 24866) cited. (T. D. 25294— G. A. 5680; May 11, 1904.) Muguet pomade. (See Grease, enfluerage.) Mushrooms. Sliced and dried — Mushrooms sliced and dried in the sun and whole mushrooms dried in ovens and placed on strings for convenience in handling, held to be dutiable under the provision for " vegetables, prepared or preserved," in para- graph 241, act of 1897, and not dutiable as " vegetables in their natural state " under paragraph 257, nor free as " vegetable substances, crude or unmanufactured, under paragraph 617. (T. D. 25065 — G, A. 5599; Feb- ruary 29, 1904.) Mushrooms dried merely by evaporation of the sap are not dutiable under paragraph 241, act of 1897, as " mushrooms, prepared or preserved," but under paragraph 257 as " vegetables in their natural state, not specially provided for." Kraut v. United States. United States circuit court, southern district of New York; February 15, 1905 ; suit 3515. Appeal by importers from decision of Board of General Appraisers, G. A. 5599 (T. D. 25065.) Decision of Board reversed. (T. D. 26161; March 14, 1905.) Mushrooms which have been sliced and dried are dutiable as vegetables prepared or preserved under paragraph 241, act of 1897, and not as " vegetables in their natural state " under paragraph 257. (T. D. 26968 — G. A. 6253; January 6, 1906.) As to mushrooms cleaned, sliced, and sun dried, Held that the slicing tal^es them out of their natural state, and that they are not dutiable as vege- tables in their natural state under paragraph 257, act of 1897, but as vegetables prepared or preserved under paragraph 241. Zanmati v. United States. Austin v. United/ States. Meyer v. United States. Pollak V. United States. Zucca v. United States. United States court, southern district of New York; July 11, 1906; suits 4176, 4173^175, and 4184. Appeals by importers from decision of Board of General Appraisers, G. A. 6253 (T. D. 26968). Board affirmed. (T. D. 27499 ; July 18, 1906.) 376 DIGEST OF CUSTOMS DECISIONS, 19(H-190'7. Mushrooms — Continued. Sliced and dried — Continued. Mushrooms which ha^e been cleaned, sliced, and dried in the sun, the slicing being done to facilitate the drying, are not dutiable as " vegetablos pre- pared or preserved," under paragraph 241, tariff act of 1897, but as " vegetables m their natural state," under paragraph 257. The process of slicing mushrooms so as to facilitate their drying and of drying them in the sun, does not so change the nature of the articles as to remove them from a provision for vegetables in their " natural state." Zanmati •v. United States. Tnited States circuit court of appeals, second circuit; March 26, 1907 ; Xo. 226 ; suit 4176. Appeal by importer from circuit court of the Fnited States for the southern district of New Yorlf (T. D. 27499), affirming Board of T'nited States General Appraisers, a. A. 6253 (T. D. 2696S). Decision adverse to Government. Note.— The Gov- ernment in T. D. 28091 acquiesced in the foregoing decision. (T. D. 28054; April .3, 1907.) Dried and packed in zinc packages — Whole mushrooms, dried, and paclsed in zinc boxes holding about 30 pounds each, are dutiable as " vegetables in their natural state " under para- graph 257, act of 1897, and not under paragraph 241 as "mushrooms, prepared or preserved, in tins, jars, bottles, or similar packages," or as "vegetables, prepared or preserved." Kraut v. United States (T. D. 26161) followed. (T. D. 26367— G. A. 6038; May 11, 1905.) Dried whole mushrooms in zinc-lined boxes holding from 30 to 45 pounds are subject to classification as vegetables in their natural state under paragraph 257, act of 1897, and not as "mushrooms, prepared or pre- served," under paragraph 241, nor as crude vegetable substances under Ijaragraph 617. Choy Chong Woh & Co. v. United States. United States circuit court, southern district of New Tork ; July 11, 1906; suit 4165. Appeal by importers from decision of Board of General Appraisers, Abstract 9G0e (T. D. 26958). Board afiirmed. Note. — An appeal will be taken to the circuit court of appeals, second circuit. (T. D. 27500; July 18, 1900.) Mushrooms which have been dried in order to preserve them and have then been placed in hermetically sealed tins are dutiable under paragraph 241, tariff act of 1897, as " mushrooms, prepared or preserved, in tins," rather than under paragraph 257 as " vegetables in their natural state." Choy Chong Woh & Co. v. United States. United States circuit court of ap- peals, second circuit; March 26, 1907; No. 225; suit 4165. Appeal by importer from circuit court of the United States for the southern d'strict of New Tork, affirming a decision of the Board of United States General Appraisers, Abstract 9606 (T. D. 26958). Judgment reversed. Note.— The Government in T. D. 28088 acquiesced in the foregoing decision. (T. D. 28053; April 3, 1907.) In wholesale packages — Prepared mushrooms packed in bulk for wholesale consumption in tin packages, each weighing 22 pounds, are dutiable at 40 per cent ad valorem as " vegetables, prepared or preserved," under paragraph 241, act of 1897, and not at 2i cents v per pound under the provision in the same paragraph for " beans, pease, and mushrooms, prepared or pre- served, in tins, jars, bottles, or similar packages." (T. D. 27345 — G. A. 6366; May 14, 1906.) DIGEST OP CUSTOMS DECISIONS, 1904-1907. 377 Mushrooms — Continued. ' Prepared — Mushrooms, sliced and dried, to which have been added pepper or spice and the lea\'es of some plant, and which are paclied in hermetically sealed tin cans, weighing, with their contents, from 5 to 10 pounds each, are dutiable under the provision in paragraph 241, act of 1897, for " mushrooms, prepared or preserved, in tins," and are not dutiable under the provision for prepared vegetables in said paragraph, or under that for " vegetables in their natural state " in paragraph 257, or free as crude vegetable substances under paragraph 617. (T. D. 26748 — G. A. 6161; September 27, 1905.) Mushrooms which have been dried, sliced, peppered, and flavored with bay leaves are not " vegetables in their natural state " within the mean- ing of paragraph 257, act of 1897. Such goods when packed in tin- lined cases weighing over 200 pounds are dutiable under the provision for " vegetables, prepared or preserved," in paragraph 241, and not under that for mushrooms "prepared or preserved in tins. Jars, bottles, or similar packages," in the same paragraph. (T. D. 26811 — G. A. 6183; October 26, 1905.) Musical instruments. Cases — Paper bags used for the protection of violins during transportation are not dutiable as cases for musical instruments. (See Paper bags.) Clocks — Alarm clocks fitted with a musical attachment in lieu of a gong or bell, not dutiable as. (T. D. 25.310— G. A. 5685; May 24, 1904.) Drumheads — Dutiable as parts of musical instruments. (See Drumheads.) Music boxes — Operated by the turning of a hand crank dutiable as musical instruments. (T. D. 25310— G. A. 5685; May 24, 1904.) Parts of — Mandolin picks : Dutiable as parts of musical instruments. ( See Mandolin picks. ) Manufactures of granadilla and other woods : Manufactures of granadilla wood, spruce, and maple, advanced to such an extent as to fit them solely for use in the manufacture of musical instruments, are dutiable at the rate of 45 per cent ad valorem under paragraph 453, act of 1897. (T. D. 25766— G. A. 5847; November 14, 1904.) Pieces of granadilla wood, rough-turned and bored, designed for use in the manufacture of clarinets, but requiring several further processes of manufacture before they become parts, of musical instruments, are dutiable at 35 per cent ad valorem under paragraph 208, act of 1897, and are not entitled to free entry under paragraph 700, nor dutiable at 45 per cent ad valorem under paragraph 453 of said act as parts of musical instruments. (T. D. 27207— G. A. 6312; March 12, 1906.) Small pieces of mother-of-pearl for inlaying violin keys and other parts of musical instruments, dutiable under paragraph 450, act of 1897, as parts of musical instruments. (T. D. 26506 — G. A. 6074; June 15, 1905.) 378 DIGEST OF CrSTOMS DECISIONS, 1904-1907. Musical instruments — Continued. Personal effects — Musical instruments brought to the United States by travelers in their baggage, free of duty as personal effects. (T. D. 256S0; October 15, 1904.) Piccolos or music hexes — Dutiable as musical instruments. (See Piccolos.) Neat cattle, hides of. (See Hides, disinfection of.) Neat cattle and bides, importation of. (See Cattle, neat) Neckties — ^Wearing apparel. Held that neckties are wearing apparel, and when made of silk are included in the provision in paragraph 413, act of 1S!>0, for "articles of wearing apparel of every description, * * * composetl of sillv, or of which silk is the component material of chief value, * * * not specially pro- vided for." /» i-c Megroz (4 C. C. A.. 679). United States circuit court of appeals, second circuit; February IC, 1893; suit 492. Appeal by im- porters from a decision of the circuit court, affirming a decision of the Board of General Appraisers, G. A. '>U2 (T. D. 11233). Decision of lower court affirmed. (T. D. 251103; September 14, 1904.) Note. — No appeal was taken by Importers. Necklaces, amber bead — Manufactures of amber. Necklaces composed of amber beads permanently strung, fitted with amber screw swivels and having no metal parts attached thereto, are articles composed of beads and as such dutiable at 60 per cent ad valorem under paragraph 40S;, tariff act of ISOT, and not at 2.5 per cent ad valorem under paragraph 44S. Amber screw swivels made wholly of amber are not dutiable as parts of jewelry. They are dutiable at 25 per cent ad valorem under paragraph 4(IS as manufactures of amber. — Abstract 9860 (T. D. 27064) modified. (T. D. 2S390— G. A. 6657; August 15, 1907.) Necklaces, shell. (See Shell necklaces.) Necklaces of beads, toy. (See Toys.) Needlecases. As to needlecases in the form of dutiable entireties, which are composed of steel needles and paper, needles being the more valuable, Held that needles rather than steel should be considered the material determining their classification ; and that therefore they are not dutiable as articles composed in part of steel under paragi-aph 193, tariff act of 1897, but, there being no provision for goods composed chiefly of needles, are duti- able as uuenumerated manufactured articles under section 6. Diecker- hofE r. United States. United States circuit court, southern district of New York ; February 19, 1907 ; suit 4152, Appeal by importer from de- cision of Board of United States General Appraisers, G. A. G220 (T. D. 26887). Board's decision reversed. (T. D. 27940; February 27, 1907.) Furnished — Held that so-called furnished needlecases, in the form of artificial fruits, of paper containing needles, are not dutiable as artificial fruits under para- graph 425, act of 1897, but as fancy paper boxes under paragraph 405. DIGEST OF CUSTOMS DECISIONS, 1904-190'?. 379 Needlecases — Continued. Furnished — Continued. Dieckerlioff v. United States. United States circuit court, southern dis- trict of New York ; May 19, 1905 ; suit 3760. Appeal by importer Trom decision of Board of General Appraisers, Abstract 3972 (T. D. 25825). Board reversed. XoxB.^-An appeal has been taken by the United States. » (T. D. 26638; July 29, 1905.) Needle books and cases, with the needles contained therein, are dealt in commercially as entireties, being Icnown as furnished needle cases or books, and, not being denominatively provided for in the tariff law of 1897, are dutiable according to the component material of chief value. When the needles exceed in value the cases the articles are dutiable as manufactured articles in part of metal under paragraph 193 of said act. When the cases are worth more than the needles the articles are dutiable as manufactures of the material of which the cases are composed. United States v. Mathews (78 Fed. Rep., 345) and Wanamaker v. Cooper (69 Fed. Rep., 465) cited and followed. (T. D. 26887— G. A. 6220; No- vember 29, 1905.) Needlebooks should be classified as entireties according to the component material of chief value without regard to their quality or character. (T. D. 27485; July 17, 1906.) Tlnusual coverings — Needlecases used for holding needles during transportation and until the needles are used are not, in the assessment of duty, to be treated as usual coverings under section 19, customs administrative act of 1890, being within the exception made in said section relative to " any unusual article or form designed for use otherwise than in the bona fide transportation " of its contents to the United States. Guthman v. United States. United States circuit court, southern district of New York ; July 11, 1906 ; suit 4157. Appeal by importer from decision of Board of General Appraisers, Abstract 9328 (T. t). 26902). Decision of Board sustained. (T. D. 27501 ; July 18, 1906.) Needlecraft, publication known as — Free entry of. (See Periodicals.) Needles, surgical. Surgical needles are dutiable under the provision in paragraph 165, act of 1897, for " all other needles, not specially provided for," and are not free of duty under paragraph 620 as "needles, hand sewing," which would seem to be such needles as are employed by persons generally who use , needles, and not such as are used only by professional persons in surgical operations to which they are specially adapted. Woodruff r. United States (2 cases). United States circuit court, southern district of New York ; February 15, 1905 ; suits 3462-3463. Appeal by importer from de- cision of Board of General Appraisers, G. A. 5481 (T. D. 24795). Board affirmed. (T. D. 26074; February 18, 1905.) Surgical needles are dutiable at 25 per cent ad valorem under the provisions of paragraph 165, act of 1897, and not free of duty as hand sewing needles under paragraph 620. Woodruff v. United States, reported in T. D. 26074, affirming G. A. 5481 (T. D. 24795), cited and followed. (T. D. 26305— G. A. 6019 ; April 20, 1905.) Surgical needles are dutiable at 25 per cent ad valorem under the provisions of paragraph 165, act of 1897, as needles not specially provided for, and are not free of duty under paragraph 620 of said act as hand sewing needles. Kny-Scheerer Company v. United States (T. D. 26903; suit 4040) cited and followed. (T. D. 26961— G. A. 6249 ; January 5, 1906.) 380 DIGEST OF CUSTOMS DECISIONS, 1904-1901. Nets, ownership of. Free entry of flsh under paragraph 571. (See Fish — Ownership of nets.) Netting bags. IS^etting bags composed of jute fibers resembling twine, and which are fabricated in substantially the same manner as a fish net, are dutiable at the rate of 45 per cent ad valorem as manufactures of jute under the provisions of paragraph 347, act of 1897, and not as " nets " or " net- ting " at the rate of 60 per cent ad valorem under the provisions of paragraph 339 of said act. Ederer r. Tnited States (T. D. 25111). (T. D. 25193— G. A. 5639; April 6, 1904.) Netting, fish. (See Fish netting.) Nickel or nickel alloy. Nickel or nickel alloy in which nickel is the component material of chief value, in pieces about 7 feet iu length, cut from wide sheets, is dutiable at 6 cents per pound under the provisions of paragraph 185, act of 1897, as sheet nickel. G. A. 5373 (T. D. 24561) distinguished. (T. D. 26375— G. A. 6046; May 16, 1905.) Nickel anodes. So-called nickel anodes, nickel plates rolled from pure nickel or nickel alloy, whether with holes drilled through, or without, are not nickel in pigs, ingots, bars, or sheets, as provided for in paragraph 185, act of 1897, but fall within the provisions of paragraph 193 of said act as articles wholly or partly of nickel, not specially provided for, partly or wholly manufactured, and are dutiable thereunder at 45 per cent ad valorem. G. A. 5373 (T. D. 24561) cited and followed. (T. D. 27277— G. A. 6335; April 4, 1906.) In construing paragraph 185, tariff act of 1897, enumerating nickel, nickel oxide, and nickel alloy, " in pigs, ingots, bars, or sheets," Held that nickel is not included unless in one of the forms enumerated, and that anodes in the form of plates are therefore excluded. A sheet of metal Is com- prehended to be broad, thin, and expanded ; and anodes, consisting of nickel plates about 12 inches long, 6i inches wide, and less than half an inch thick, which are cut from nickel sheets, are not sheets within the meaning of paragraph 185, tariff act of 1897, relating to nickel in " sheets," etc. Nickel anodes, which are cut from nickel sheets and used in niclvel plating and which can be made capable of practical use by the mere drilling of holes in order that they may be suspended in the bath for plating, are manufactured articles and are within the provision in paragraph 193, tariff act of 1897, for manufactures of nickel. Boker v. T'nited States. United States circuit court, southern district of New York; January 8, 1907; suit 4238. Appeal by importer from decision of Board of General Appraisers, G. A. 6335 (T. D. 27277). Board sus- tained. (T. D. 27828; January 16, 1907.) Anodes, consisting of plates of pure nickel about 12 inches long, 6.5 inches wide, and seven-sixteenths of an inch thick, which have been cut from nickel sheets and have had holes drilled in them to enable them to be suspended in a bath in electro-plating, are dutiable under paragraph 193, tariff act of 1897, as manufactures of nickel, not especially provided for, rather than under paragraph 185 as " nickel * * * in * * f sheets." Boker v. United States. United States circuit court of ap- peals, second circuit; November 8, 1907; No. 42; suit 4238. Appeal DIGEST OF CUSTOMS DECISIONS, 1904:-190'7. . 381 Nickel anodes — Continued. by importer from circuit court of the United States for southern district of New Yorlr (152 Fed. Rep., .589; T. D. 27828), affirming G. A. 6.335 (T. D. 27277). Decision affirmed. (T. D. 28545; November 26, 1807.) Anodes, consisting of plates of nickel, whether with holes drilled through or without, are dutiable under paragraph 193, tariff act of 1897, as manufactures of nickel not specially provided for. — Boker v. United States (T. D. 28545) followed; G. A. 6335 (T. D. 27277) affirmed. (T. D. 28624— G. A. 6693; December 17, 1907.) Nickel and iron plates or sheets. (See Iron and nickel plates or sheets.) Nickel-plated zinc sheets. (See Zinc sheets.) Nickel wire, iron or steel filled. (See Wire.) Niger-seed oil. (See Oil, niger-seed.) Noils, flax. (See Flax noils.) Noneuumerated articles, classification of. In cases where noneuumerated articles are composed of two or more mate- rials, the component material of chief value governs the classification. (See Sausages.) (T. D. 25498— G. A. 5756; July 26, 1904.) Nonimportation. (See Damage allowance.) Nori — Seaweed. (See Seaweed.) Norway. All Swedish and Norwegian vice-consuls in this country to continue to act as vice-consuls of Norway until further notice. (T. D. 26861; November 22, 1905.) Parcels-post convention with. (See Parcels-post conventions.) Notaries public. Fees — Discontinuance of fees for services performed during office hours, to nota- ries public who are Government employees. (T. D. 25928 ; January 4, 1905.) T. D. 25928 of January 4, 1905, amended as follows: " This order shall not apply to oaths of disinterestedness, or other oaths required to be made by law, provided that the work in connection therewith is not performed dur- ing office hours." (T. D. 26228; circular No. 46; April 1, 1905.) Monthly reports — Monthly reports from collectors of customs, additions, changes, etc. (T. D. 26473; circular No. 73; June 12, 1905.) Nozzles, magnesia. (See Magnesia nozzles.) Nut curtains. (See Beaded or spangled articles.) Nut oil. So-called nut oil, derived from the fruit of Aleurites vernica of China, is properly subject to classification under the provision in paragraph 626, free list, act of 1897, for " nut oil or oil of nuts not otherwise specially provided for," and not under that in paragraph 3 of said act for " essen- tial oils." Hills V. United States. United States circuit court, southern 382 DIGEST OF CUSTOMS DECISIONS, 1904-1907. Nut oil — Continued. district of New York ; November 12, 1903 ; No. 3165. Appeal by importer from unpublished decision of Board of General Appraisers. Decision of Board reversed. (T. D. 24871; January 4, 1904.) Note.^No appeal was taken from tMs decision. Nutgalls, extract of. (See Extract of nutgalls.) Nuts — Apricot kernels. (See Apricot kernels.) Nuts, dirt in, allowance for. (See Allowance for dirt in nuts.) O. Oat by-products. (See Feed, cattle.) Oat hulls— Cattle feed. (See Feed, cattle.) Oatmeal — Cocoa. " Hansen's oatmeal-cocoa," a preparation of cocoa and oatmeal, cocoa being the component material of chief value, held to be a uonenumerted article composed of two materials, and dutiable, by virtue of section 7, act of 1897, at the rate applicable to its component of chief value, which is prepared or manufactured cocoa, subject to a duty of 50 per cent ad valorem under paragraph 281 of the act. (T. D. 26801— G. A. 6178; October IS, 1905.) Obscene literature, etc. Act of February s, 1905. (T. D. 26058; circular No. 20; February IS, 1005.) Octroi tax, dutiable value. (See Dutiable value.) Oilcloth. (See Linoleum.) Oil. Blended. (See Drawback, blended oil.) Cassia — Oil of cassia, commercially so known, produced by a chemical process from other materials than cassia buds, is entitled to entry free of duty under the provisions of paragraph 626, act of 1897, for oil of cassia. (T. D. 24905— G. A. 5585; January 14, 1904.) Cocoanut. (See Cocoanut oil.) Distilled from wool grease — Oil, distilled from yellow wool grease, which remains liquid at ordinary temperature and is used mainly for oiling wools in carding and combing operations, and which is not shown to be " in truth and substance " wool grease, is not embraced within the expression in paragraph 279, act of 1897, " wool grease, including that known commercially as degras or brown wool grease." Such merchandise found dutiable as distilled oil. Unijted States v. Leonard (108 Fed. Rep., 42) and Swan v. United States (T. D. 25605) distinguished; Abstract 2450 (T. D. 25499) and Abstract 2723 (T. D. 25538) overruled. (T. D. 26539— G. A. 6084; June 23, 1905.) lubricating. (See Lubricating oil.) Mixture of expressed and oleic acid. ( See Mixture of expressed oils and oleic acid. ) DIGEST OF CUSTOMS DECISIONS, 1904-1907. 383 Oil — Continued. Mixture of sesame and peanut oils — An article consisting of sesame and peanut oils in combination is dutiable under paragraph 3, act of 1897, as a combination of expressed oils, althougb tbe component materials of tbe article would be free of duty if imported separately. (T. D. 25646— G. A. 5805; September 26, 1904.) Niger seed — Niger-seed oil duitable at 25 per cent under paragraph 3 as an expressed oil and not as an oil commonly used for soap making and fit only for such purpose. (T. D. 26109— G. A. 5954; March 2, 1905.) Niger-seed oil is free of duty under paragraph 568, act of 1897, as an oil " commonly used in soap making" and " fit only for such use." In order to be excluded from this provision, it is not enough that an oil can be used for other purposes; it must also be fit for such other purposes. Colby V. United States. United States circuit court, southern district of New York ; July 11, 1906 ; suit 3967. Appeal by importer from decision of Board of General Appraisers, G. A. 5954 (T. D. 26109). Board re- versed. (T. D. 27498; July 18, 1906.) Niger-seed oil is free of duty under paragraph 568, tariff act of 1897, as an oil " comonly used in soap making " and " fit only for such use." United States V. Colby. United States circuit court of appeals, second circuit; March 26, 1907; Ko. 233; suit 3967. Appeal by the Government from the circuit court of the United States for the southern district of New York (T. D. 27498), reversing G. A. 5954 (T. D. 26109). Decision ad- verse to Government. Note. — The Government In T. D. 28097 acquiesced in the foregoing decision. (T. D. 28078; April 10, 1907.) Nut. (See Nut oil.) Olive. (See Olive oil.) Orris — Essential oil : Merchandise called " concrete iris de Florence extra,'' de- rived from orris root, in whole or in part by distillation, found to be not an enfleurage grease but essential oil of orris and correctly assessed with duty at the rate of 25 per cent ad valorem under paragraph 3, act of 1897. (T. D. 26181— G. A. 5972; March 20, 1905.) Bose, artificial — A synthetic product made to be as nearly as possible like natural oil of rose called " oil of rose, artificial," to distinguish it from the natural oil, with which it is substantially identical in properties, is not dutiable at 25 per cent under paragraph 3, act of 1897, as a chemical compound, but is free of duty under the provision for " ottar of roses " in paragraph 626 of said act. G. A. 5535 (T. D. 24905) followed. (T. D. 25438— G. A. 5732; June 29, 1904.) Sesame. (See Sesame pulp.) Oil-cake m.eal. Oil cake, which is the residue resulting from the process of extracting oil from nuts by hydraulic pressure, and which usually remains in solid form and is not put to any further process of manufacture, is free of duty as " oil cake " under paragraph 625, act of 1897. When such oil cake crumbles into the form of a meal, due to exposure to a dry climate and the jarring in transportation and other handling, and not as a I'esult 384 DIGEST OF CUSTOMS DECISIONS, 1904-1907.' Oil-cake meal — Continued. of any process to cliange its form or quality, Held tliat the nature of tlie article is not changed so as to bring it within the classification of an un- enumerated manufactured article, but it is still free of duty as oil cake. (T. D. 27178— G. A. 6305; March 2, 1906.) Oke, weight of. Greek and Turkish okes equivalent to 2.75578 pounds and 2.81857 pounds, respectively. (T. D. 28585; December 6, 1907.) Okra, dried. Dried okra pods, in a whole state, which have been placed on strings for convenient handling, are dutiable as vegetables in their natural state under paragraph 257, act of 1897, and not as prepared or preserved vegetables, under paragraph 241. (T. D. 26863— G. A. 6210; November 15, 1905.) Old railway fish plates. (See Fish plates.) Oleic acid, mixture of, and expressed oils. (See Mixture of expressed oils and oleic acid.) Olein — Oleic acid — Soap stock. So-called olein, consisting of oleic acid produced in the manufacture of stearin, is found to be fit for other, uses than soap making, and is not free of duty under paragraph 568, act of 1897, as oil fit only for soap making, but is dutiable under paragraph 1, as an acid not specificlly provided for. G. A. 2617 (T. D. 15040) distinguished. (T. D. 25648— G. A. 5807; Sep- tember 26, 1904.) The material known as oleic acid or red oil, being shown to have other uses than as soap stock, is excluded from the provision in paragraph 568, act of l&t)7, for " oils * * * commonly used in soap making * * * fit only for such uses," and is dutiable under paragraph 1, relating to " acids not specially provided for." Edward Hill's Sons & Co. v. .United States. United States circuit court, southern district of Xew York; January 18, 1906 ; suit 3713. Appeal by importer from decision of Board of General Appraisers, G. A. 5807 (T. D. 25648). Board reversed. (T. D. 27030; January 19, 1906.) The material known as oleic acid or red oil, being shown to have other uses than as soap stock, is excluded from the provision in paragraph 568, act of 1897, for " oils * * » commonly used in soap making * * * fit only for such uses," and is dutiable under paragraph 1, relating to " acids not specially provided for." Edward Hill's Sons & Co. r. United States. United States circuit court of appeals, second circuit ; December 4, 1906 ; No. 80 ; suit 3713. Appeal by importers from decision of circuit court for southern district of New York (143 Fed. Rep., 361; T. D. 27030) affirming G. A. 5807 (T. D. 25648). Lower court affirmed. (T. D. 27747; December 12, 1906.) So-called olein, consisting of oleic acid, is found to be fit for other uses than soap making, and is not free of duty under paragraph 568, act of 1897, as fit only for soap making, but is dutiable under paragraph 1 as an acid not specially provided for, at 25 per cent ad valorem. (T. D. 27781— G. A. 6499; December 21, 1906.) DIGEST OF CUSTOMS DECISIONS, 1904-1907. 385 Olives. Black or ripe — Black or ripe olives imported in barrels In briue are not dutiable as either " olives, green or prepared," under said iiaragrapb 262, but are free of duty as "fruits in brine," under paragraph 559. (T. D. 27793 — G. A. 6505 ; December 27, 1906.) Appealed January 18, 1907. (T. D. 27837.) In casks — Classification — Olives in brine contained in small kegs or casks containing less than 1 gallon each, which are sold in these packages for retail consumption, are dutiable under the provision in ijaragraph 264, act of 1897, for olives " in bottles, jars, or similar packages," and not under the same paragraph as olives " in casks or otherwise than in bottles, jars, or similar pack- ages." Somerville, G. A., dissenting. Holds that olives contained in small kegs holding less than 1 gallon each are dutiable under pai-agraph 264, act of 1897, as olives " in casks or otherwise than in bottles, jars, or similar packages." (T. D. 26476— G. A. 6068; June 8, 1905.) Construing the provisions in paragraph 264, act of 1897, for olives " in bottles, jars, or similar packages," and " in casks or otherwise than in bottles, jars, or similar packages," Held that the distinction made be- tween containers has reference to similarity in size and use in trade ; that the former provision relates to packages suitable for retail transactions and the latter to packages for wholesale dealings; and that olives in small kegs or casks, in which they are sold for retail consumption, are dutiable under the first of said provisions. Casks — Kegs: The meaning of "cask" and "keg" discussed. Lomba v. United States (2 cases). Font V. United States (3 cases). Freiria v. United States. Martinez v. United States. Sobrinos de Ezquiaga v. United States (3 cases). United States district court, district of Porto Rico ; August 13, 1906 ; Nos; 317-320, 322, 331-333, and 350-351; suits 1811-1820. Appeal by importers from decision of Board of General Appraisers, G. A. 6068 (T. D. 26476). Board sustained. (T. D. 27707; November 14, 1906.) In jars — Appeal directed from decision of Board of United States General Appraisers, Abstract 3908 (T. D. 25805), involving the dutiable classification of olives imported in jars containing 10 gallons each. (T. D. 25847; December 13, 1904.) Measurement — The provision in paragraph 264, act of 1897, for a duty of 15 cents " per gallon " on olives in casks, contemplates the assessment of the duty ou the basis of the wine gallon, and not the dry gallon. Ceballos v. United States. United States circuit court, southern district of New Xork; December 16, 1904 ; suit 3607. Apiieal by importer from decision of Board of General Appraisers, G. A. 5701 (T. D. 25359). (T. D. 25879; Decem- ber 16, 1904.) In assessing duty upon olives in brine contained in casks, which are subject . to the rate of 15 cents per gallon under paragraph 264, act of 1897, the number of dutiable gallons is to be ascertained upon the basis of the standard gallon of commerce, which is the wine gallon of 231 cubic inches capacity, and not the dry gallon of 268| inches capacity. (T. D. 25359— G. A. 5701; June 2, 1904.) 46341—08 ^25 * 386 DIGEST or CUSTOMS DECISIONS, 1904-1907. Olives — Coutiuued. Measurement — Continued. In measuring dried olives for the purpose of assessing the duty of 15 cents " per gallon " imposed by paragraph 2U4, act of 1897, the merchandise should be gauged upon the basis of the wine gallon of 231 cubic inches capacity, and not the dry gallon of 26SJ cubic inches capacity. (T. D. 26888— G. A. 6221: November 29. 1905.) In measuring dried olives for the purpose of assessing the duty " per gal- lon " pro^'ided In paragraph 264, act of 1897, the liquid gallon should be used and not the dry gallon. Lee Tai Lung v. United States. United States circuit court, southern district of New York ; December 21, 1905 ; suit 4145. Appeal by importer from decision of Board of General Ap- praisers, G. A. 0221 (T. D. 20S88). Board affirmed. (T. D. 27001; Janu- ary 12, 1906.) Note. — It is understood an appeal will be taken. In measuring olives for the purpose of assessing the duty " per gallon " provided in paragraph 264, act of 1897, the liquid or wine gallon, and not the dry gallon, should be used, irrespective of whether the olives are dry or in brine. Ceballos v. United States. Lee Tai Lung v. United States. United States circuit court of appeals, second circuit ; March 23, 1906 ; Nos. 66 and 26 ; suits 3607 and 4145. Appeals by importers from decision of circuit court, southern district of New York (139 Fed. Rep., 705; T. D. 25879 and T. D. 27001 ) affirming two decisions of the Board of General Appraisers, G. A. 5701 (T. D. 25359) and G. A. 6221 (T. D. 26888). Lower court affirmed. The importers have acquiesced. (T. D. 27264; April 4, 1906.) Ripe olives in brine — Olives immersed in brine for purposes of temporary preservation, but with- out further treatment, are not " prepared," within the meaning of para- graph 264, act of 1897, imposing duty on olives, green or prepared. The term " green olives," in said provision, relates only to unripe olives. (T. D. 27793— G. A. (i5(t5; December 27, 1906.) Stuffed — Stuffed olives are dutiable under the provision for " olives, green or pre- pared." in paragraph 264, act of 1897. and not under that for " all vege- tables, prepared or preserved, including pickles and sauces of all kinds, not specially provided for in this act," in paragraph 241. (T. D. 26921 — G. A. 6235; December 19, 1905.) Olive oil. Additional duty — Olive oil, tit nnl^- for manufacturing or mechanical purposes, advanced on appraisement from below to above 60 cents per gallon not subject to additional duty under section 32, act of 1897. (T. D. 26676; August 25, 1905.) Deterioration of sample — Certain olive oil, which was shown to have been edible at the time of importation, Held not to be free of duty under paragraph 626, act of 1897, relating to olive oil " fit only " for manufacturing or mechanical purposes, though a sample of the oil which had had opportunity for deterioration was shown not to be wholesome. Collette i'. United States. United States circuit court, southern district of New York; January 26, 1906; suit 3779. Appeal by importer from a decision of Board of General Appraisers, Abstract 4149 (T. D. 25894). Board affirmed. (T. D. 27070; January 26, 1906.) DIGEST OF CUSTOMS DECISIONS, lOOi-lOOl. 387 Olive oil — Continued. Gau^e of — Olive oil imported in tins is dutiable by the gallon. When an importer of such olive oil claims that the measurement made by the ganger is excess- ive, no allowance for shortage will be made in the absence of satisfactory evidence showing the actual quantity contained in the cans, which would furnish a guide for reliquidation by the collector, and the onus of pro- ducing such evidence is cast on the Importer. (T. D. 26833 — G. A. 6101 ; November 2, 1905.) Olive oil imported in tins is dutiable under paragraph 40 of the present tariff act of 1897 at 50 cents per gallon, based on the quantity of oil actually imported and not on the capacity of the tin containers. Invoices of such oil exported from Italy are properly made out in the actual weights or measures of the country from which the importation is made, without respect to the weights or measures of the United States. (Rev. Stat., 2837.) A gallon of olive oil weighs accurately 7.56 pounds, equal to 3.43 kilos. Held, accordingly, that the various entries in question should be reliquidated on the basis of the net weight of the oil as stated in the invoices, which should be converted into gallons on the basis of this weight. (T. D. 27556— G. A. 6416; August 10, 1906.) Appealed. (T. D. 27573.) Appeal directed from decision of the Board of Jjuited States General Appraisers, Abstract 13512 (T. D. 27729), involving the rate of duty chargeable on olive oil in tins containing 5 gallons each. (T. D. 27732; November 30, 1906.) The gauge of olive oil in tins, etc., should be ascertained by measurement of receptacles and not by weight. (T. D. 26951; December 27, 1905.) The invoice description of olive oil as being contained in gallon tins is not to be presumed to have been used in the sense of implying that exactly a gallon is contained in each tin; and such description is not conclusive against the importer as fixing as the dutiable quantity an amount greater than that actually imported. The method employed by customs officers in ascertaining the quantity of merchandise imported should not be dis- turbed except upon a clear showing of unfairness* or injustice. United States V. Zucca & Co. ; United States v. Luzzatto. United States circuit court, southern district of New York ; February 27, 1907 ; suits 4475 and 4493. Appeal by Government from decision of the Board of United States General Appraisers, G. A. 6416 (T. D. 27556). Board affirmed. (T. D. 28002; March 13, 1907.) Acquiesced in. (T. D. 28040; March 30,1907.) Olive oil in tins is dutiable under paragraph 40, tariff act of 1897, at 50 cents per gallon based on the quantity of oil actually imported, and not on the capacity of the tin containers. — Following Zucea's case, G. A. 6410 (T. D. 27556). A gallon of olive oil weighs accurately 7.56 pounds, equal to 3.43 kilos. Held, accordingly, that the various entries in question should be reliquidated on the basis of the net weight of the oil as stated in the invoices, which should be converted into gallons on the basis of this weight. (T. D: 28072— G. A. 6575; April 8, 1907.) In 5-gallon tins — Rate of duty — Tins of the capacity of 5 gallons each, filled with olive oil, sold usually to hotels and the retail trade, Held dutiable at the rate of 40 cents per gal- lon under the provisions of paragraph 40, act of 1897. G. A. 5448 (T. D. 24733) and G. A. 6366 (T. D. 27345) cited. (T. D. 27681— G. A. 6469; October 29, 1906.) Appealed. (T. D. 27692; November 8, 1906.) 388 DIGEST OF CUSTOMS DECISIONS, 1904-1907. Olive oil — Conttaued. In S-gallon tins — Rate of duty — Continued. Under paragraph 40, tariff act of 1897. relating to olive oil '• in bottles, jars, tins, or similar packages," and to " olive oil, not specially provided for," Held that oU in tins of a capacity of 5 gallons is dutiable under the latter provision rather than the former. United States r. La Manna. United States circuit court, southern district of New York ; ilay 15, 1907 ; suit 4622. Appeal hy United States from a decision of Board of United States General Appraisers, G. A. 6469 (T. D. 27681). Board affirmed. (T. D. 2S186: May 22, 1907.) Presence of free fatty acids — Mere presence or absence of free fatty acids iu olive oil does not determine whether or not such oil is fit for use as au article of human food. Ran- cidity may exist in such oil before the formation of free fatty acids, and such acids may exist long before the oil becomes raucid. Olive oil in condition to be filtered and blended with cotton-seed oil and when so blended fit to be used as an article of human food. Held to be dutiable at the rate of 40 cents per gallon under the provisions of paragraph 40, act of 1897. (T. D. 2721S— O. A, 6317; March 10, 1906.) Weight in tins — AVelght of oli\e oil in tins — Weight of tins and oil iier case. (T. D. 28474; November 2, V.m.) Onions. Preserved in brine — Onions preser\ed iu brine are dutiable under paragraph 241, act of 1897, as vegetables preserved, and not under paragraph 257 of said act as vege- tables in their natural state or under paragraph 249 as onions. (T. D. 2ti6.54 — (i. A. 6131; August 10, tiXr,.) Weight of — The dutj' of 40 cents per bushel imposed by paragraph 249, act of 1897, upon onions is to be assessed upon the basis of 57 pounds to the bushel, that being the practice in the custom-house which has been long contin- ued, and is not shown by satisfactory evidence to be erroneous. (T. D. 25;i41— G. A. 5888; January 6, 1905.) In assessing the duty of 40 cents '" per bushel " on onions provided in pai-a- graph 240, act of 1897. Held that, in the absence of satisfactory evidence as to the exact weight of a bushel of onions, the duty should be based on the long-established customs practice of treating 57 pounds as a bushel. Hills Brothers Company r. United States. United States circuit court, southern district of New York ; December 22, 1905 ; suit 3870. Appeal by importer from decision of General Appraisers, G, A. 5888 (T. D. 25951). Board aflirmed. (T. I). 26940; December 2(i, 1905.) In 'making onions dutiable "per bushel" under jiaragraph 249, act of 1897, without specifying what weight should constitute a bushel. Congress was presumably acquainted with the practice of the Treasury Department to regard 57 pounds as a bushel, and must be assumed to have intended to ac- cept that standard. Hills Brothers Company i. United States. United States circuit court of appeals, second circuit ; December 4. 1906 ; No. 65 ; suit 3870. Apiieal by importers from decision of circuit court (143 Fed. Rep., 695; T. D. 26940 and T. D. 26976) affirming a decision of the Board, G. A. 5888 (T. D. 25941). Lower court affirmed. (T. D. 27750; Decem- ber 12, 1906). DIGEST OF CUSTOMS DECISIONS, 1904-1907. 389 Onions — Continued. Weiglxt of — Continued. Hills Brothers Company v. United States. United States circuit court, southern district of New York ; January 6, 1906 ; suit 3870. Amendment made by court to opinion in above-entitled case as reported In T. D. 26940 of December 26, 1905. (T. D. 26976; Janunry 6, 1906.) Onyx. Agate and onyx, precious stones of the character usually employed In the manufacture of jewelry, dealt in under the specific names of jasper, tiger-eye, brown sard (onyx), and carnelian, are dutiable at 10 per cent under paragraph 435, act of 1897. (T. D. 25525— G. A. 5768; August 5, 1904.) Onyx in blocks. Onyx in the form of blocks, rough or squared, styled Mexican onyx, Held to be specifically provided for and dutiable at the rate of .$1.50 per cubic foot under the provlsioils of paragraph 114, tariff act of 1897. (T. D. 27846— G. A. 6519; January 22, 1907.) Onyx keystones. Pieces of white onyx in the form of keystones, fit only to be mounted for use as jewelry, are dutiable at 10 per cent ad valorem as precious stones cut but not set, under paragraph 435. act of 1897, and not at 50 per cent ad valorem as manufactures of onyx, and not specially provided for, under paragraph 115. G. A. 5875 (T. D. 25865) followed. (T. D. 26014— G. A. 5915; January 31, 1905.) Pieces of agate or onyx in the form of keystones, cut and polished, and bearing the symbolic lettering constituting the emblem of a secret society, are not excluded by reason of such lettering from classification and duty at the rate of 10 per cent ad valorem, as precious stones cut but not set, under paragraph 435, act of 1897. These articles are not dutiable at 60 per cent ad valorem under the provision of paragraph 434 of said act for articles commonly known as jewelry or parts thereof. (T. D. 26309 — G. A. 6023; April 22, 1905.) Opal balls and rock-crystal rondelles. Held that certain pierced opal balls about one-fourth of an inch in diame- ter, and rock-crystal " rondelles," which are small, flat, faceted disks, pierced through the center, are not dutiable under the provision for " beads of all kinds " in paragraph 408, act of 1897 ; but under paragraph 435 as "precious stones." (T. D. 25549— G. A. 5776; August 18, 1904. Appealed. (T. D. 25591; September 9, 1904.) As to (1) certain opal balls about one-fourth of an inch in diameter, which have been drilled and made spherical by a pjocess of cutting, and (2) as to small, flat disks having faceted edges, and pierced through the center. Held that they are dutiable under paragraph 435, act of 1897, as precious stones, cut but not set, and not under paragraph 408 as " beads." United States v. American Gem and Pearl Company. United States cricuit court, southern district of New York; May 24, 1905; suit 3656. Appeal by United States from decision of the Board of General Appraisers, G. A. 5776 (T. D. 25549). Board afiirmed. Acquiesced in. CT. D. 26537.) (T. D. 26491; June 9, 1905.) Opal balls, drilled. Drilled opal balls are dutiable at the rate of 10 per cent ad valorem, as precious stones cut but not set, under paragraph 435, act of 1897, and not 390 DIGEST OF CUSTOMS DECISIONS, 1904-1907. Opal balls, drilled— Continued. at 35 per cent ad valorem under the provision of paragraph 408 o£ that act for beads of all kinds. 6. A. 5776 (T. D. 25549) followed. See T. D. 26491 and T. D. 26537. (T. D 26586— G A. 6097 ; July 14, 1905.) Openwork embroidery. (See Embroidery, openwork.) Opera glasses, miniature. Small articles in the form of miniature opera glasses composed of wood, metal, and glass, metal chief value, containing photographic views affixed to magnifying lenses, although fitted with a ring whereby they may be attached to a watch chain, held neither to be commonly known as jewelry nor are they toys, but to be dutiable according to the component material of chief value. (T. D. 25734 — G. A. 5833; October 28, 1904.) Appealed. (T. D. 25776; November 18, 1904.) Diminutive opera glasses, composed in chief value of bone and containing microscopic photographs are dutiable at the rate of 30 per cent ad valorem under paragraph 449, act of 1897, as manufactures of bone; and not at 60 per cent ad valorem as jewelry, under paragraph 434 of said act. G. A. 5833 (T. D. 25734) affirmed by United States circuit court, suit 3739 (T. D. 26903), followed. (T. D. 26994—6 A. 6262; January 15, 1906.) Opium, powdered. rowdered opium, produced by subjecting lump opium to a process of evaporation by means of artificial heat and then grinding and sifting the article. Held dutiable under the provision in paragraph 43, act of 1897, for " opium, crude or unmanufactured," and not under paragraph 20 as a drug " advanced in value or condition by refining, grinding, or other process, and not specially provided for." Merck v. United States. United States circuit court, southern district of New York ; January 10. 1906 ; suit 3556. Appealed by importer from decision of Board of General Appraisers, Abstract 1299 (T. D. 25273). Board affirmed. (T. D. 27024; January 19, 1906.) Powdered opium is not dutiable as " opium, crude or unmanufactured," under paragraph 43, act of 1897, but as a drug (gum) advanced in value or condition, under paragraph 20. In construing the provision for " opium, crude or unmanufactured," in paragraph 43, act of 1897, Held that powdered opium produced from gum opium by drying, comminution, sifting, etc., is not " crude," and that, liy reason of having undergone a process which has destroyed the identity of the original article and pro- duced another and more valuable one, new in its use and its commercial designation, it is not " unmanufactured." The courts can only ascertain the legislative intention by the language used, and it is not their duty by a distorted construction to attempt to include in a tariff provision an article which may have been omitted by inadvertence. Merck v. United States. United States circuit court of appeals, second circuit ; December 4, 1906; No. 75; suit 3556. Appeal by importer from decision of circuit court (143 Fed. Rep., 694; T. D. 27024) affirming a decision of the Board, Abstract 1299 (T. D. 25273). Lower court and Board reversed. (T. D. 27768; December 19, 1906.) Orange bitters, gauge of. An average gauge of 2s\ gallons per case of 12 bottles should be taken as a basis for the a.ssessment of duty on Hill & Underwood's orange bitters. Digest of customs decisions, 1904-1901. 891 Orange bitters, gauge of — Continuecl. unless such average gauge should differ materially from the actual gauge ascertained in any particular instance. (T. D. 25795; November 23, 1904.) Orange-flower water. Kose water — Orange-flower water and rose water, which are articles used to some extent medicinally, but chiefly for other pvirposes not mentioned in any enu- merations of the tariff, are dutiable as " medicinal preparations " under paragraph 93, act of 1883, and not according to the provisions of sections 2499 and 2513, Revised Statutes, as amended by section 6 of said act (22 Stat., 489, 491, 523), relating to articles not "enumerated" in said act. Dodge v. United States (two cases). Lueders v. United States. United States circuit court, southern district of New York ; October 6, 1891 ; suits 46, 92, and 389. Appeal by importers from decision of Board of General Appraisers, G. A. 102 (T. D. 10411), and impublished decisions dated December 10, 1890, and February 18, 1891. Board affirmed. (T. D. 25240; April 26, 1904.) Note. — No appeal was taken from this decision. Orange-flower water is dutiable as a medicinal preparation under para- graph 68, act of 1897. G. A. 102 (T. D. 10411), G. A. 1042 (T. D. 12228), and Dodge v. United States (T. D. 25240) followed (T. D, 25232— O. A. .50.53: April 20, 1904.) Orange peel in brine. (See Peel in brine.) Orchil extract. So-called orchil extract, a sulphonated coloring matter produced from orchil or orchil liquid, which consists of a dark green substance in the form of irregular particles with a metallic luster, is not free of duty under paragraph 628, act of 1897, as " orchil or orchil liquid," but Is dutiable under paragraph 58 as a color. (T. D. 26383— G. A. 6048; May 18^ 1905.) Orchil obtained from vegetable sources is free of duty under paragraph 628, act of 1897, and is not dutiable under either paragraph 15 or para- graph 58 of that act as a color. T. D. 10082— G. A. 5535 (T. D. 24905), and G. A. 5732 (T. D. 25348) cited; G. A. 6048 (T. D. 26.383) distin- guished. (T. D. 26665— G. A. 6133; August 18, 1905.) Ore. Concentrated copper — Concentrated copper ore is entitled to entry free of duty under the provi- sions of paragraph 629, act of 1897. The concentration process through which the article has passed does not take it out of the category of cop- per ore. McKesson & Robbins r. United States (113 Fed. Rep., 996) and G. A. 5127 (T. D. 28691) cited and followed. (T. D. 25804— G. A. 5859; November 28, 1904.) Corundum. (See Corundum ore.) lead — Duty collectible upon exact amount of lead in ore : Under paragraph 181, act of 1897, duty can be collected only upon the exact amount of lead contained in ore imported into the United States. Incorrect process of ascertaining amount of lead in ore: In determining the amount of lead in ore, which contains a large amount of moisture, it is not correct to apply to it the percentage found to be contained in a sample of that 392 DIGEST OF CUSTOMS DECISIONS, 1904-1907. Ore — Continued, lead — Continued. ore tliat was artificially dried, but it is necessary to adopt some process which takes account of the moisture in the ore. (T. D. 27326 — G. A. 6358; May 2, 1906.) Vanadium — Vanadium ore is not a " metallic mineral substance " as that term is em- ployed in paragraph 183, tariff act of 1897. but is a mineral substance in which metals are not present in metallic form and is free of duty under paragraph 614 as a crude mineral. G. A. 5400 (T. D. 24607) and Hemp- stead r. Thomas (122 Fed. Rep., 538) followed. (T. D. 28467— G. A. 6673; October 24, 1907.) Wastage allowance — Smelting and refining — Section 29, act of 1897, relating to the importation of certain crude ores and metals to be refined or smelted in bonded warehouses, contains the proviso " that each day a quantity of refined metal equal to ninety per centum of the amount of imported metal smelted or refined that day, shall be set aside, * * * and the exportation of the ninety per centum of metals * * * shall entitle the ores and metals imported under " said section to admission without payment of duty. Held, in regard to importations of lead bullion containing lead and antimony, that this means 90 per cent of the pure metal contained in the crude metal as imported, as determined by assay at the time of importation, and not of the pure metal recovered by smelting and refining. Guggen- heim Smelting Company i-. United States. United States circuit court of appeals, third circuit ; Philadelphia, Pa. ; November 24, 1903 ; suit 1515. Appeal from United States circuit court, district of New Jersey. De- cision of lower court reversed. (T. D. 24888; January 11, 1904.) Section 29, act of 1897, providing for the smelting and refining of metals in bond, and requiring that each day a quantity of refined metal equal to 90 per cent of the amount of the imported metal smelted or refined that day shall be set aside and exported in order to release said bond, requires that said 90 per cent shall be of the quantity of impoi-ted metal determined by Government assay, or otherwise, to be contained in the crude bullion or ore when imported prior to such smelting or refining. Guggenheim Smelting Company v. United States (126 Fed. Rep., 728; T. D. 24888), reversing 121 Federal Reporter (153), and aflSrming G. A. 5032 (T. D. 23383), followed. (T. D. 25133— G. A. 5620; March 21, 1904.) Zinc — Ores chiefly valuable for the zinc contained therein, dutiable at 20 per cent ad valorem under paragraph 183, act of 1897. (T. D. 27099; February 10, 1906.) Zinc — Calamine — Zinc ore free from sulphur in its natural state and comprising both car- bonates and silicates of zinc, is free of duty as calamine under paragraph 514, act of 1897. (T. D. 26355— G. A. 6036; May 8, 1905.) Oriental stripes. So-called " oriental stripes " held properly dutiable as cotton cloth, accord- ing to count of threads, weight, value, etc., under the provisions of para- graphs 304 to 309, inclusive, act of 1897. (T. D. 27307— G. A. 6351; April 24, 1906.) DIGEST OP CUSTOMS DECISIONS, 1904-1907. 393 Ornamental leaves, grasses, etc. (See Grasses and palm leaves.) Ornaments. Blown glass. (See Glass.) Braid. (See Braids.) Bronze — Held tliat bronze ornaments are not witliin the provision in paragraph 452, act of 1894, for old copper, copper clippings, and composition metal com- posed chiefly of copper, but are subject to classification as manufactures of metal under paragraph 177. TlfCany v. United States. United States circuit court, southern district of Nev»f York; May 5, 1896; suit 2191. Appeal by importer from decision of Board of General Appraisers, G. A. 2995 (T. D. 15971). Board affirmed. (T. D. 26879; November 29, 1905.) Note. — No appeal was taken from the foregoing decision. Chip or straw — Ornaments made chiefly of chip or straw, which are used in making women's hats, but which do not take the place of artificial flowers nor bear even a remote resemblance to any known flower, not being known commercially as artificial flowers, are not dutiable under the provision for artificial fiowers in paragraph 425, act of 1897, but are dutiable as manufactures of their component material of chief value, which is found to be chip or straw. (T. D. 26688—6. A. 6143 ; August 30, 1905.) Crocheted yokes of cotton. (See Cotton yokes, crocheted.) Garnitures, huzzar sets — Certain articles composed of cord and braid, made in openwork designs stitched in place, intended for use as ornaments on the fronts of women's costumes, known as garnitures or huzzar sets, and sold in the piece and not by measure, are not dutiable as silk trimmings under paragraph 390, act of 1897, but as manufactures of silk, not specially provided for under paragraph 391. United States v. Garrison. United States circuit court of appeals, second circuit ; New York ; February 2, 1904 ; suit 2933. Ap- peal from United States circuit court, southern district of New York. Decision of lower court affirmed. ■ (T. D. 25072; February 26, 1904.) Garnitures, huzzar sets, and other completed unities, known in the trade as " ornaments " and not being composed in part of lace, embroidery, beads, or spangles, are properly dutiable, where not provided for eo nomine, as manufactures of their component material wholly or in chief value, and not as "trimmings." (T. D. 25254— G. A. 5664; April 28, 1904.) Glass. (See Glass.) Metal spangles and thread — So-called buttons composed of metal spangles, metal thread, and cotton filling, without shanks and not pierced, are not dutiable as buttons, but at 60 per cent ad valorem as ornaments composed in part of spangles, and in chief value of metal thread under paragraph 408. (T. D. 27608 — G. A. 6438; September 13, 1006.) Millinery. (See Millinery ornaments.) Slippers — Slides, huckles, etc. — HelA that certain slides or buckles, made of cut steel or a base metal, some ornamented with rhinestones and some colored in imitation of gold or 394 DIGEST OF CUSTOMS DECISIONS, 1904-1901. Ornaments — Continued. Slippers — SUdes, buckles, etc. — Coutiniied. silver, which are used on slippers partly for purposes of ornament, and are not adapted for any other use, are not dutiable under the provision in paragraph 434, act of 1897, for " articles commonly known as jewelry," but under paragraph 193 as manufactures of metal. Bailey r. I'nited States. United States circuit court, eastern district of Pennsylvania. Philadelphia, March 15, 1905; No. 18; suit 1570. Appeal by importer from decision of Board of General Appraisers, dated October 5, 1903. Board reversed. Acquiesced in. (T. D. 26226.) (T. D. 26195; March 22, 1905.) Steel point — ^Appliques — Steel point ornaments, or appliques, in the form of crescents, stars, arrow- heads, etc., chiefly employed for embellishing women's hats, and to a limited extent used for other ornamental purposes, but which are, in the condition imported, unfit for use as jewelry, are dutiable at 45 per cent . ad valorem under paragraph 193, act of 1897, and not at 60 per cent ad valorem as jewelry or parts thereof under paragraph 434 of that act. (T. D. 267T3— G. A. 6170; October 10, 1905.) Stove. (See Stove ornaments.) Orphaji asylums. Not societies established solely for religious or educational purposes. (See Free entry, societies for religious or educational purposes.) Orris, oil of. (See Oil of orris.) Osier baskets. (See Baskets, osier or willow.) Ostrich feathers. (See Feathers, ostrich.) Ottar of roses. (See Oil of roses.) Outage. (Sec Liquors.) Owner's declarations. (See Declarations, owner's.) Oxide of iron. Appeal directed from decision of Board of United States General Ap- praisers, Abstract 9048 (T. D. 2C8U6), holding certain oxide of iron not to be a pigment or color, within the meaning of ])aragraph 30, act of 1897. (T. D. 2fts9r, ; Deceml)er 11, 1905.) P. Packed packages. (See Storage charges, incomplete entry.) Packed-package fees — Jurisdiction. The act of May 1, 1S7(!, modifies all other acts with reference to the entry of packed packages and legalizes an otherwise incomplete entry when made in substantial compliance therewith. The fee charged by the collector of the port of New York upon the clearance of a packed package is not a charge for the removal or storage of merchandise, as provided for in sec- tion 2926 of the Revised Statutes, but is a fee charged for rendering special services incident to the administration of the act of May 1, 1876. There is no authority of law for charging this fee; hence the same. is illegal.— Acker, Merrall & Condit's case, (i. A. 5689 (T. D. 25331). (T. D. 27962— G, A. 6552; Februai-y 20, 1907.) DIGEST OF CUSTOMS DECISIONS, 1904-1907. 395 Packing charges. (See Dutiable value.) Packing, engine. Certain so-called " engine packing " held properly dutiable as a, manufac- ture of asbestos, at the rate of 25 per cent ad valorem, under paragraph 448, act of 1897, and certain other so-called "engine packing" held duti- able as a manufacture of vegetable fiber, at the rate of 45 per cent ad valorem, under paragraph 347 of said act. (T. D. 27056—6. A. 6274; January 26, 1906. ) Pads, factis truss. (See Truss pads.) Pads, recoil. (See Recoil pads.) Paintings in mineral colors. Paintings in mineral colors on china and porcelain, fixed by firing, are not paintings in oil or water colors and are not subject to benefit, as such, by virtue of a reciprocal agreement between the United States and a for- eign country under section 7, act of 1897. They are dutiable at 60 per cent ad valorem under paragraph 95 and not at 20 per cent under para- graph 454 of the present tariff act. Bour rt al. v. United States (91 Fed. Rep., 533) cited and followed. (T. D. 25761— G. A. 5842: November 9, 1904.) Paintings in oil — Reciprocity with Prance. (See Reciprocity, France.) (T. D. 25943— G. A. 5890; January 9, 1905.) Paintings on flax. Representations of different scenes painted in oil upon flax falsrics are prop- erly dutiable at the rate of 20 per cent ad valorem as oil paintings under the provisions of paragraph 454, act of 1897. (T. D. 26242— G. A. 6003; April 3, 1905.) Paints and colors. Colors for decorating china and glass ware — Colors used for decorating chinaware and to impart a white glaze or polish to glass, containing no quicksilver but in which lead oxide is a compo- nent part, are dutiable under the provision in paragraph 54, act of 1897, for " colors * * * not containing quicksilver, but made of lead or containing lead," that being a more specific enumeration than the general provision for colors in paragraph 58 of said act. (T. D. 26089 — G. A. 6144; August 30, 1905.) Appealed. (September 30, 1905; T. D. 26744.) Enamel white — Certain so-called enamel paint, consisting of a white paint containing zinc, but not containing lead, ground in linseed oil to which varnish was added to give a gloss, but without affecting tlie character of the mixture as a paint, is dutiable under paragraph 57, act of 1897, as " white paint or pig- ment containing zinc, but not containing lead," and not under the provision in paragraph 53 of said act for " varnish " or in paragraph 58 of said act for " all paints, * * * whether crude or dry or mixed, or ground with water or oil or with solutions other than oil, not otherwise specially pro- vided for." Pomeroy v. United States (126 Fed. Rep., 583). United States circuit court, southern district of New York ; November 12, 1903 ; suit 3048. Appeal by importers from unpublished decision of Board of General Appraisers. Decision of Board reversed. (T. D. 2.5047 ; Feb- ruary 18, 1904.) Note. — The foregoing decision has been acquiesced in by the Government. 396 DIGEST or CUSTOMS DECISIONS, 1904-1901. Paints and colors — Coutiuued. Enamel white — Contlmied. Appeal directed from decision of tlie Board of United States General Ap- praisers holding " enamel white," similar to that covered by G. A. 5522 (T. D. 24865), to be properly dutiable at the rate of li cents per pound under paragraph 57, act of 1897. (T. D. 25413 ; June 24, 1904.) " Enamel white," or paint containing zinc ground in oil and mixed with var- nish is dutiable at IJ cents per pound under paragraph 57, act of 1897, and not at 30 or 35 per cent ad valorem under the respective provisions of paragraphs 53 and 58 of that act. G. A. 5522 (T. D. 24865) followed. See T. D. 26521. (T. D. 26593—6. A. 6104; July 17, 1905.) Appealed. (July 26, 1905; T. D. 26618.) Zinc white paint, or enamel white pamt, containing zinc, but not containing lead, ground in oil and reduced to liquid form by the addition of varnish and turpentine, and thus ready for use as a liquid paint, is not dutiable under the provisions in paragraph 57, act of 1897, for '• zinc, oxide of, and white paint or pigment, containing zinc, but not containing lead, * * * ground in oil ; " but is dutiable at 30 per cent ad valorem as paint, not otherwise specially provided for, under the provisions of paragraph 58. Paints or colors, knowni as rlpolins, subject to the same rate of duty, under the same provisions. (T. D. 27633— G. A. 6449; September 28, 1906.) In tin boxes — Water-color paints contained in tin boxes — irrespecth'e of their value — ^held to be artists' paints or colors within the meaning of paragraph 58, act of 1S97, and not dutiable at 35 per cent ad valorem as toys under paragraph 418. (T. D. 2r>;!5r,— (J. A. 5697 r June 1, 1904.) In boxes other than tin — Water-color paints contained in boxes other than tin are dutiable (1) at 35 I)er cent ad valorem under paragraph 418, as toys, if the invoice value thereof is 25 marks or 30 francs, or less, per gross boxes; (2) at 30 per cent ad valorem undfer paragraph 58, as artists' paints or colors, if the invoice value exceeds 25 marks or 30 francs per gi-oss boxes. G. A. 1003 (T. D. 12141), Blumenthal v. United States (72 Fed. Rep., 48), G. A. 3169 (T. D. 16340), G. A. 44S0 (T. D. 21374 K and G. A. 5660 (T. D. 25250). cited and followed. (T. D. 25355— G. A. 5697; June 1, 1904.) Ripolins — Subject to duty at 30 per cent ad valorem under paragraph .58, act of 1S97. (T. D. 27633— G. A. 6449: September 28, 1906.) "Water-color, with brushes — Water-color paints in boxes fitted with brushes, the entirety being invariably and universally dealt in by the wholesale trade as " paints," are dutiable as entireties at 30 per cent ad valorem under paragraph 58, or at 35 per cent under paragraph 418, act of 1897, as may be ; and not at the separate rates applicable to the paints and the brushes. G. A. 1558 (T. D. 13053) and G. A. 5697 (T. D. 25355) ; also Wanamaker v. Cooper (69 Fed. Rep., 465) cited; G. A. 437i (T. D. 22378) and G. A. 4976 (T. D. 23214) distin- guished. (T. D. 26209— G. A. 5984: JIarch 24. 1905.) White paint containing zinc — White paint containing 59.23 per cent of zinc oxide and no lead is not duti- able as white paint containing lead, under paragraph 55, act of 1897. It seems that such merchandise is dutiable under paragraph 57 of said act. DIGEST OF CUSTOMS DECISIONS, 1904-1907. 397 Paints and colors — Continued. White paint containing zinc — Continued. which provides for " white paint or pigment containing zinc, but not con- taining lead, dry, one cent per pound ; ground in oil, one and three-fourths cents per pound.:' G. A. 5522 (T. D. 24865) noted. (T. D. 25233— G. A. 5654; April 22, 1904.) Palm leaves, cycas. (See I^eaves, ornamental.) Palm leaves, preserved. (See Grasses and palm leaves.) Panama, parcels-post convention with.. (See Parcels-post conventions.) Pandemia wool. (See Wool, panderma.) Panne velvet. " Panne velvet," so called, is properly dutiable as a " plush " at the rate of $1 per pound £vnd 15 per cent ad valorem under the last provision of para- graph 386, act of 1897. (T. D. 26668— G. A. 6136 ; August 22, 1905.) " Panne velvets " are properly dutiable as " plushes " at the rate of $1 per pound and 15 per cent ad valorem ; " chiffon velvets " are properly duti- able as "velvets" at the rate of $1.50 per pound and 15 per cent ad valorem under the provisions of paragraph 386, act of 1897. (T. D. 27057— G. A. 6275; January 26, 1906.) Appealed. (T. D. 27103.) Panne velvet is dutiable as " plush " under paragraph 386, tariff act of 1897, rather than as " velvets," under the same paragraph. No rule exists in trade or commercial usage whereby the classification of pile fabrics as plushes or velvets is determined by whether the length of the pile thereof is greater or less than 3.5 millimeters, respectively. United States r. Silberstein. United States circuit court, southern district of New York ; February 27, 1907 ; suit 4092. Appeal by United States from decision of Board of United States General Appraisers, G. A. 6136 (T. D. 26668). Board affirmed. (T. D. 27979; March 6, 1907.) Decision of the United States circuit court for the southern district of New York, in United States v. Silberstein, Castell & Co., involving the dutiable classification of "panne velvets" (T. D. 27979), not accepted as a final ^ adjudication of the issue. (T. D. 28061 ; April 3, 1907.) Paper. Adhesive — ** Adhesive paper imported in small rolls having a metal attachment or appli- ance to keep same In shape, and having a cutter to be used in cutting off the paper in required sizes, Is not dutiable as paper not specially provided for in paragraph 402, act of 1897, but is dutiable as manufactures of paper under paragraph 407 of said act. (T. D. 25441 — G. A. 5735; June 30, 1904.) Bags — For violins : Paper bags used for the protection of violins during traus- poi-tation are dutiable at 35 per cent ad valorem under paragraph 407 as manufactures of paper, and not at 45 per cent ad valoren> under para- graph 453 as cases for musical instruments. (T. D. 25766 — G. A. 5847; November 14, 1904.) Printed : Paper bags with printed matter thereon are not dutiable as printed matter, but as manufactures of paper under paragraph 407, act of 1897. 398 DIGEST OF CUSTOMS DECISIONS, 1904-1U07. Paper — Coutiuued. Bags — Continued. Kraut (-. United States (not reported) followed. Such bags, when lined with metal foil, are articles composed in chief value of metal, and are dutiable at the rate of 45 per cent ad valorem under paragraph 193 of said act. (T. D. 25087— G. A. 5606; March 7, 1904.) Held that paper bags with incidental printing thereon are not " printed matter " within the meaning of paragraph 403, act of 1897, but are duti- able as '• manufactures of paper " under paragraph 407 of said act. Kraut 1'. United States. United States circuit court, southern district of New York ; December 17, 1903 ; suit 3335. Appeal by importer from un- published decision of Board of General Appraisers, dated June 26, 1902. Decision of Board affirmed. (T. D. 25178 ; April 2, 1902.) Note. — No ap- peal was taken from this decision. Held that certain paper bags elaborately printed with advertising matter are not dutiable as " printed matter " under paragraph 403, act of 1897, but as manufactures of paper, under paragraph 407. Kraut v. United States. United States circuit (iourt, southern district of New York ; Octo- ber 27, 1904; suit 3520. Appeal by importer fi-om decision of Board of General Appraisers, G. A. 5606 (T. D. 25087). See Kraut v. United States (T. D. 25178). Decision of Board affirmed. (T. D. 25829; De- cember 2, 1904.) Note. — An appeal has been taken in this case to the circuit court of appeals, second circuit. Paper bags elaborately printed with advertising matter are not dutiable as " printed matter," under paragraph 403, act of 1897, but as manufactures of paper, under paragraph 407. Kraut v. United States. United States circuit court of appeals, second circuit ; December 21, 1905 ; No. 38 ; suit 3520. Appeal by importer from decision of circuit court, southern dis- trict of New York (134 Fed. Rep., 701; T. D. 25829), affirming a decision of the Board of General Appraisers, G. A. 5606 (T. D. 25087). Lower court affirmed. (T. D. 26946; December 26, 1905.) Paper bags with printed matter thereon are dutiable as manufactures of paper under the provisions of paragraph 407, act of 1897, and not as printed matter. Kraut r. United States (T. D. 26946), affirming Kraut v. United States (134 Fed. Rep., 701; T. D. 25829), and G. A. 5606 (T. D^ 25087) cited and followed. (T. D. 27109— G. A. 6286; February 10, :906.) Boxes, fancy — Needlecases in the form of artificial fruits, dutiable as fancy paper boxes under paragraph 405, act of 1897. (T. D. 26638; July 29, 1905.) Box tops. (See also Box tops.) Box tops of paiJer, each embellished with a design embossed thereon and silvered or gilded by blocking from leaf metal, although cut from wall paper, are not dutiable as paper hangings, having ceased to be such, but are dutiable under the provisions of paragraph 407, act of 1897, as manu- factures of paper not specially provided for. G. A. 5814 (T. D. 25676) distinguished; G. A. 5987 (T. D. 26212) cited and followed. (T. D. 27308-^6. A. 6352; April 24, 1906.) Pieces of paper embossed with a design and colored by a spraying process are dutiable under the provisions of paragraph 407, act of 1897, as manu- factures of paper not specially provided for. (T. D. 26212— G. A. 5987; March 24, 1905.) DIGEST OF CUSTOMS DECISIONS^ 1. 24677) followed. (T. D. 24907— G. A. 5537; January 15, 1904.) Penknives, miniature. Miniature penknives having a single blade, composed in chief value of metal, not pen or pocket knives nor toys, nor commercially known as jewelry, are dutiable at 45 i)er cent ad valorem under paragraph 193, act of 1897, and not at 60 per cent ad valorem as jewelry under paragraph 434 of said act. G. A. 5833 (T. D. 25734) affirmed by decision of United States circuit court, published in T. D. 26903, followed; G. A. 4443 (T. D. 21195) modified. (T. D. 26996— G. A. 0264; January 15, 1906.) DIGEST or CUSTOMS DECISIONS, 1904-1907. 415 Peppers, sweet red — Pimientos. Sweet red peppers put up in liquid in tins, and whicli are commercially known as pimientos, Held not entitled to free entry under the provision in paragraph 667, tariff act of 1897, for "pepper, black or white, and pimento." (T. D. 28427— G. A. 6667; September 20, 1007.) Peppers, red. (See Capsicum.) Pepper shells, or cuticle, ground. (See Ground pepper shells or cuticle.) Periodicals. " Needlecraft " — The publication known as " Needlecraft " held to be free of duty under the provisions in paragraph 621, act of 1897, for " periodicals * * * issued within six months of the time of entry, containing current literature of the day and issued regularly at stated periods." United States v. Camp- bell. United States circuit court, southern district of New York ; October 28, 1904 ; suit 3604. Appeal by United States from decision of Board of General Appraisers. (T. D. 25385; June 15, 1904.) Abstract 1891. Deci- sion affirmed. (T. D. 25826; December 2, 1904.) Pictures as supplements — Large pictures, suitable for framing. Issued as Christmas supplements to the " Figaro Illustre," a periodical issued regularly every month, are entitled to free entry under paragraph 621, act of 1897, as part of such publication. A supplement is an addition to a publication, and, when imported with it, forms one article and is subject to but one classifica- tion. Richards v. United States (91 Fed. Rep., 516) followed. (T. D. 25086— G. A. 5593; February 19, 1904.) Serial publications — Regarding a certain publication issued periodically and to be continued indefinitely, and consisting principally of serial stories running from num- ber to number, with other miscellaneous reading matter, but containing no mention of current topics. Held that it is a " periodical " within the meaning of paragraph 745, free list, act of 1883. United States v. Schmidt (80 l^ed. Rep., 1020). United States circuit court of appeals, second circuit; October 28, 1892; No. 21; suit 47. Appeal by United States from decision of circuit court, southern district of New York, reversing decision of Board of General Appraisers, G. A. 108 (T. D. 10417). Deci- sion of lower court affirmed. (T. D. 26739 ; September 23, 1905.) Note.— No further proceedings were taken in this case. (T. D. 13452.) Perles. (See Beads, glass.) Persian berries, extract of. Extract of Persian berries, sold under the name of " vegetable yellow " and used exclusively for staining food products, is not dutiable under para- graph 22, either directly or by similitude, nor under paragraph 5S, which pi'ovides for paints and colors; but is a nonenumerated manufactured article and dutiable at 20 per cent under section 6. (T. D. 27054 — G. A. 6272; January 26, 1906.) Appeal directed from the decision of the Board of United States General Appraisers, Abstract 12160 (T. D. 27493), involving the dutiable classifi- cation of Persian berry extract. (T. D. 27522; July 26, 1906.) Persian berry extract not dutiable under section 6 at the rate of 20 per cent, act of 1897, but at 30 per cent under paragraph 58. (T. D. 27338; May 11, 1906.) 416 DIGEST OF CUSTOMS DECISIONS, lOM-lOOI. Persian berries, extract of — Continued. Persian berry extract is dutiable as an unenumerated manufactured article under section 6, tariff act of 1897, rather than as a color under paragraph 58, or by similitude either to berries advanced in value under pai-agraph 20, or to the " extracts and decoctions of logwood and other dyewoods, and extracts of barks, such as are commonly used for dyeing or tanning," which are enumerated in paragraph 22. United States r. Berlin Aniline Works; Berlin Aniline Works c. United States. United States circuit court, southern district of New York ; May 24, 1907 ; suits 4377 and 4382. Cross appeals from decision of the Board of United States General .Vp- praisers. Abstract 12160 (T. D. 27493). Decision adverse to the ijeti- tioner in each case. (T. D. 2S2,sO; June 2U, 1907.) Note. — The Govern- ment in T. D. 28312 acquiesced in the foregoing decision. Persian berry extract is dutiable as a nonenumerated manufactured article under section 6, tariff act of 1897, at 20 per cent ad valorem. — United States r. Berlin Aniline Works (T. D. 28280) followed. (T. D. 28372— G. A. 0653; July 30, 1007.) Persian berry exti-act is dutiable as an unenumerated manufactured article under section 6, tariff act of 1897, and not as coal-tar dyes or colors under paragraph 15 of said act. (T. D. 28403— G. A. 6000 ; August 30, 1907.) Personal action for collection of duty. (See Duty, liability for — Personal action.) Personal effects. (See Effects, personal.) Pesos — Spanish gold — Invoices from Cuba. (See Currency of invoice.) Pests, insect. Prohibition of importation under act of March 3, 1905. (T. D. 26172; cir- cular Xo. 37; March 20, 1905.) Petroleum benzine. Duty and valuation upon petroleum benzine imported into Dutch East Indies from the United States. (T. D. 26981; January 11, 1906.) Petroleum, countervailing duty on. (See Duty, countervailing — Paraffin — Petroleum. ) Petroleum and petroleum products. Appeal directed from decision of Board of United States General Apprais- ers, Abstract 13782 (T. D. 27785) of December 17, 1906. (T. D. 27788; December 28, 1906.) List of countries imposing duty on — (T. D. 26859; circular No. 113; November 20, 1905.) List of countries imposing a duty on i)etroleum and petroleum products from the United States. (T. D. 26360; circular No. 62 ; May 13, 1905.) Rates of duty imposed by Russia on petroleum and products of petro- leum imported from the United States. (T. D. 26961; January 3, 1906.) Burden of proof as to country of origin — Where an importer, by protest, challenges the correctness of the rate or amount of duty levied by the collector upon a product of petroleum, which rate or amount is controlled, under the proviso to paragraph 626, tariff act of 1897, by the duty imposed by the country of production upon a like commodity exported thereto from the United States, the burden DIGEST OF CUSTOMS DECISIONS, 1904-1907. 417 Petroleum, and petroleum products — Continued. Burden of proof as to country of origin — Continued. of proving in wliat country said commodity was produced Is upon the importer. (T. D. 27872— G. A. 6532; January 29, 1907.) Appeal directed from decision of Board of United States General Apprais- ers, Abstract 17411 (T. D. 28536) of November 20, 1907. (T. D. 28566; December 2, 1907.) Philippines. Accounts — Accounting for duties and the refund of excess of deposits on importations from the Philippine Islands. (T. D. 26758; circular No. 103; October 4, 1905.) Baggage from — The penal provisions of section 2802, Revised Statutes, relating to the ille- gal entry of baggage, are not inapilicable to articles of baggage coming from the Philippines. (T. D. 26827; October 26, 1905.) Export duties, etc., act of March 3, 1905. (T. D. 26142; circular No. 32; March 18, 1905.) Foreign country — After the title to the Philippines passed to the United States, there was noth- ing in the insurrection there of sufficient gravity to give to the islands the character of foreign countries within the meaning of the tariff act. (T. D. 26393; May 18, 1905.) Importations into Philippines — Exportatlons from TTuIted States — The order of the President dated July 12, 1898, that " upon the occupation of any ports and places in the Philippine Islands by the forces of the United States," duties should be levied and collected " as a military contribution," was a measure taken with reference alone to the war with Spain, and did not extend to the period including the subsequent insur- rection In those Islands ; it was intended to deal with imports from for- eign countries only, and duties exacted on importations from New York into Manila, after the exchange of the ratifications of the treaty of peace with Spain (30 Stat., 1754), April 11, 1899, were not subject to such duties. The act of July 1, 1902 (32 Stat., 691-692), ratifying the action of the President in his order of July 12, 1898, approved the action of the authorities only so far as In accordance with the provisions of such order, and did not extend to the imposition of duties on merchandise Imported into Manila from New York after the exchange of ratifications of the treaty of peace with Spain (30 Stat., 1754), which was not author- ized by suchjorder. Lincoln v. United States. Warner v. United States (197 U. S., 419). United States Supreme Court; Washington, D. C, April 3, 1905 ; Nos. 149 and 466. In error to the district court for south- ern district of New York. Also appeal from the United States Court of Claims. Judgments reversed. (T. D. 26393; May 18, 1905.) Note.— The United States has applied for a rehearing in these cases. Held that there was a state of war existing in the Philippine Islands at the time of, and for a period subsequent to, the exchange of ratifications of the treaty of peace between Spain and the United States April 11, 1899, and that duties on merchandise imported from the United States during that period, which were levied by the military authorities in those Islands during the continuance of the war, being exacted during the con- 46341—08 ^27 418 DIGEST OF CUSTOMS DECISIONS, 1904-190'7. Philippines — Continued. Importations into Philippines — Exportations from TTnited States — Continued, tinuance of the war solely as a military contribution, are not recoverable. Warner v. United States. United States Court of Claims; Washington, D. C, May 5, 1904; No. 22757. Petition for return of customs duties exacted by the United States military authorities. Petition dismissed. (T. D. 25314; May 20, 1904.) The act of July 1, 1902 (32 Stat., 691), ratifying the order of the President dated July 12, 1898, under which duties were collected by the Philippine government on merchandise imported into the Philippines from the United States after they had passed into American possession, related only to collections made prior to the exchange of ratifications of the treaty of peace with Spain, April 11, 1899. The right to levy duties on merchandise brought from the United States ceased at the time of such exchange, though military occupation still continued. Lincoln v. United States. Warner u. United States. United States Supreme Court; May 28, 1906 ; Nos. 149 and 466. Appeals from an unreported decision of the district court, southern district of New Yorls and a decision of the United States Court of Claims (T. D. 25314). Judgments reversed. (T. D. 27413; June 13, 1906.) Congress had the power to ratify the collection of duties imposed by the Philippine government on importations into the Philippines subsequent to the acquisition of those islands by the United States; and under the act of June 30, 1906 (34 Stat., 636), ratifying the collection of all duties prior to March 8, 1902, duties are not recoverable that were paid on "im- portations from the United States. Where an agent of the United States has without precedent authority exercised in the name of the United States a power which Congress has the right to bestow. Congress may ratify and confirm such unauthorized act and thus retroactively give it validity when rights of other parties have not intervened. In dealing with the Philippines Congress has power to delegate legislative authority to such agencies as it may select. In testing the validity of an act of Congress ratifying the imposition of duties previously collected, an im- portant consideration in favor of such validity is that, although the duties were Illegally exacted, the illegality was not the result of an inherent want of power to have authorized the imposition, but simply arose from the failure to delegate to the collecting officials the authority essential to give immediate validity to their enforcement of the payment of duties. The act of June 30, 1906 (34 Stat., 636), ratifying the previous imposition of duties on importations into the Philippines, does not violate the fifth amendment to the Constitution by requiring the talking of property with- out due process of law. The fact of the commencement of a suit against the Government for duties illegally exacted does not affect the power of Congress to ratify the exactions by causing the statute, to become repug- nant to the fifth amendment to the Constitution prohibiting the taliing of property without due process of law. United States v. Heinszen. United States Supreme Court; May 27, 1907; No. 580. Appeal by Gov- ernment from United States Court of Claims. Decision in favor of Government. (T. D. 28237; June 12, 1907.) Invoices for goods from the United States. (See Invoices.) Invoices for shipments to — (T. D. 27245— March 30, 1906.) DIGEST OF CUSTOMS DECISIONS, 1904-1907. 419 Philippines — Continued. Invoices for shipments from — Act of June 28, 1906. (T. D. 27464 ; July 3, 1906.) Invoice of shipments from, stamping — Invoices of shipments from Philippine Islands to the United States not re- quired to be stamped by section 10 of act of April 5, 1906. (T. D. 27625 ; October 1, 1906.) Mail importations from. (See Mail importations.) Products of, exported to United States from another country — To entitle a commodity which is the product of the Philippine Archipelago to admission to the ports of the United States at 75 per cent of the regu- lar tariff duties, such commodity must be exported direct from the Philip- pine Islands, or, if through some other country, nothing more than trans- shipment must have taken place in such country. Where such commodity has been exported from the Philippine Islands to some other country, and there mingled with the commerce of that country, and from there exported to the United States, it is not entitled to the low rate provided for in section 2 of the act of March 8, 1902. (T. D. 25510— G. A. 5761; July 28, 1904.) Products of — Certificates of origin — Certificates of origin of Philippine products should bear the autographic signature of the customs officer at the port of shipment. Such certificates may be signed by a deputy collector. T. D. 23594 amended. (T. D. 27076; February 1, 1906.) Philosophical and scientific instruments, apparatus, etc. In construing paragraph 638, act of 1897, which provides for the free entry of philosophical and scientific apparatus, utensils, instruments, and preparations, when imported for the use of colleges, etc., the history and development of the provisions embraced in this paragraph should be examined, and the public policy underlying the law ascertained. The changes made in this provision by various tariff laws indicate a con- sistent purpose to safeguard the law against abuse, by stricter require- ments and conditions under which the institutions named in the act may be entitled to its privileges, and to enlarge the number of articles entitled to free entry. The introduction into the law of the word " uten- sil," being a word of common rather than technical use, must be held to add to and qualify the meaning of the words " apparatus " and " in- struments " theretofore used to broaden and extend the exemption and increase the number of articles entitled to free entry. United States v. Massachusetts General Hospital (100 Fed. Rep., 932). When the follow- ing questions are answered In the affirmative, the articles embraced in the importation are entitled to free entry : (1) Are they imported in good faith, by order and for the use of one of the institutions named in the law, and not for sale? (2) Are they intended to be used in philosophical or scientific investigation, research, demonstration, or instruction? (3) Do they serve a useful purpose, and are they necessary and especially appropriate in such investigation, research, demonstration, or instruction? (T. D. 24902— G. A. 5532; January 12, 1904.) An Institution incorporated to teach practical and theoretical brewing and carry on the business of analytical and manufacturing chemists, the pri- mary object of which is the educational one; that maintains a corps of 420 DIGEST OF CUSTOMS DECISIONS, 1904-190'7. Philosophical and scientific instruments, apparatus, etc. — Continued. professors, receives, teaches, and graduates pupils, giving them diplomas, and has within its curriculum various branches of the sciences, Held to be a school within the meaning of paragraph 638, act of 1897, and entitled to the right of free importation accorded thereby. (T. D. 26009— G. A. 5910; January 30, 1905.) Philosophical and scientific apparatus, utensils, instruments, and prepara- tions, imported by order of the board of education of the city of New York for use in the public schools of said city, are imported for the use of schools and should be admitted free of duty under the provisions of paragraph 638, act of 1897. (T. D. 26834^-G. A. 6192; November 2, 1905.) Held that reagent bottles and preparation jars, imported for the use of educational institutions, are within the provision in paragraph 638, act of 1897, for scientific apparatus, utensils, etc. Thomas v. Hempstead (129 Fed. Rep., 1007). United States circuit court of appeals, third cir- cuit; Philadelphia, Pa., March 3, 1904; No. 13; suit 1529. Appeal by collector of customs at Philadelphia, Pa., from decision of United States circuit court, eastern district of Pennsylvania. Appeal dismissed. (T. D. 25607; September 14, 1904.) Note. — The United States has acquiesced in this decision. Certain apparatus imported for colleges and intended for scientific research and demonstration held to be free of duty under paragraph 638, act of 1897, relating to scientific apparatus, etc., for colleges and other educa- tional institutions. Eimer v. United States. United States circuit court, southern district of New York ; October 25, 1904 ; suit 3419. Appeal by importers from decision of Board of General Appraisers dated July 81, 1903. Decision of Board reversed. (T. D. 25873; December 16, 1904.) Note. — The United States has acquiesced in this decision. Compliance with the Treasury regulations is prerequisite to the free entry of articles under paragraph 638, act of 1897. Some evidence that the institution is such as comes within the purview of this paragraph is essential, as the Board will not take judicial notice from the name of the institution that it is entitled to the privilege of free entry. (T. D. 24909— G. A. 5539; January 15, 1904.) Eeeeipts by institutions for articles purchased through dealers. Amend- ment of article 567, Customs Regulations of 1899. (T. D. 25188; April 11, 1904.) Scientific instruments and apparatus for scientific institutions, bearing the seal of the International Aerostation Commission, allowed free entry without compliance with provisions of T. D. 24616. (T. D. 27710; November 13, 1906.) The customs regulations (T. D. 24616, art. 9) prescribed under the au- thority given by paragraph 688, act of 1897, providing free entry of . scientific apparatus, etc., require that the certificate of due delivery of the apparatus " shall be filed with the collector within ninety days after the date of the entry, and before liquidation." Held that where the certificate was not filed with the collector, but more than a year after liquidation was Introduced in evidence before the Board of General Appraisers, the articles involved were not entitled to free entry. Eimer V. United States. United States circuit court, southern district of New York; January 27, 1906; suit 3937. Appeal by importers from decisions of Board of General Appraisers, Abstracts 4847-4848 (T. D. 26072). Board affli-med. (T. D. 27089; February 1, 1906.) DIGEST OP CUSTOMS DECISIONS, 1904-1901 421 Philosophical and scientific instruments, apparatus, etc. — Continued. Free entry of philosophical and scientific apparatus for certain institu- tions, under paragraph 638, act of July 24, 1897. (T. D. 28273; circular No. 43; June 22, 1907.) Phonographs, sapphire jewels for. (See Sapphires.) Phosphoric acid. Certain phosphoric acid, which had been classified for duty as a sirup of phosphoric acid, held not to be a medicinal preparation of sirup, but en- titled to free entry under paragraph 464 of the free list, act of 1897. (T. D. 26104; March 3, 1905.) Photographic color-process screens. Finely dotted or stippled screens employed in the reproduction of paint- ings, etc., in color by photolithographic process, the stippling done by etching but not for the purpose of ornamentation or decoration, are dutiable at the rate of 45 per cent ad valorem under paragraph 112, act of 1897, and not at 60 per cent ad valorem under paragraph 100 of that act. In re Koscherak v. United States (98 Fed. Rep., 596) cited. (T. D. 26988— G. A. 6256; January 11, 1906.) Photographic plates, exposed abroad. Photographic plates of domestic manufacture, exposed abroad for com- mercial uses dutiable under paragraph 112, act of 1897. (T. D. 27380; May 28, 1906.) Photographic views covered with glass. Photographic views, colored, and covered with glass, the edges of the glass being polished and gilded, are dutiable at 60 per cent ad valorem under paragraph 100, act of 1897, and not under paragraph 112 as manufac- tures of which glass is the component material of chief value. (T. D. 26010— G. A. 5911; January 31, 1905.) Photograph frames. Photograph frames faced with a thin sheeting of celluloid mounted on cardboard and other paper embossed with ornamental designs and fitted with a glass plate (designed for protection of the photograph), paper, and not celluloid, the component material of chief value, are dutiable at the rate of 35 per cent ad valorem under paragraph 407, act of 1897, and not at 65 cents per pound and 25 per cent ad valorem under para- graph 17 of said act. (T. D. 27626— G. A. 6442; September 26, 1906.) Photographs for copyrights. Photographs, imported for purpose of obtaining copyright and which are to be deposited in the archives of the Library of Congress, are free of duty. (See Copyright.) (T. D. 25286 ; May 16, 1904.) Piccolos or music boxes. So-called " piccolos," or music boxes operated by the turning of a hand crank, are not toys, but are dutiable under paragraph 453, act of 1897, as musical instruments. (T. D. 25310— G. A. 5685; May 24, 1904.) Pickers, rawhide. Pickers composed of rawhide and metal, rawhide being the element of chief value, dutiable at the rate of 45 per cent ad valorem under paragraph 193, tariff act of 1897. (T. D. 28408; September 11, 1907.) 422 DIGEST OP CUSTOMS DECISIONS, 1904-1901. Pickets. Pieces of undressed pine 1 inch square and varying in length from 2 to 4 feet, which are used in their imported condition as pickets, and are so known in the trade, held to be dutiable under the provision for " pickets " in paragraph 202, act of 1897, and not as " sawed lumber, not specially provided for," under paragraph 195. (T. D. 25861— G. A. 5871 ; December 19, 1904.) Pickled capers. (See Capers, pickled.) Pickled sheepskins. (See Skins.) Picnic ground, toy. (See Toys.) Picture frames, carved and gilded. Wooden picture frames, hand carved and gilded, are dutiable under the provisions of paragraph 208, act of 1897, as manufactures in which wood is the component material of chief value. G. A. 2245 (T. D. 14316) and G. A. 2800 (T. D. 15406) distinguished. (T. D. 26885— G. A. 6218; November 29, 1905.) Picture frames, set with precious stones. (See Miniature paintings in frames.) Pictures, colored, mounted on glass. Pictures mounted upon glass, rendered transparent by the application of an oily substance and appropriately colored by paint laid on the back of the picture, are dutiable at 45 per cent ad valorem under paragraph 112, act of 1897, as manufactures in chief value of glass, and not at 60 • per cent ad valorem under paragraph 100 as glass decorated or orna- mented. (T. D. 26236— G. A. 5997; March 31, 1905.) Piece-dyed silk and cotton goods. (See Silk and cotton goods.) Pierced pearls. (See Pearls, pierced.) Pigeons, dead wild. Exempt from duty under paragraph 494. (See Birds.) (T. D. 25360 — 6. A. 570^; June 6, 1904.) Pig lead, articles manufactured from — Wastage allowance. (T. D. 25950; January 12, 1905.) Pile fabrics. Cotton — For use In manufacture of slippers. (See Cotton pile fabrics.) Plax — Articles made from — Construction of proviso: In paragraph 315, act of 1897, certain rates of duty are provided on " plushes, velvets, velveteens, corduroys, and all pile fabrics, * * * composed of cotton or other vegetable fiber ; " and to this provision is attached a proviso that " manu- factures or articles in any form * * * made or cut from plushes, velvets, velveteens, corduroys, or other pile fabrics composed of cotton or other vegetable fiber, shall be subject to the foregoing rates of duty and in addition thereto ten per centum ad valorem." Held that this pro- viso does not include manufactures or articles made from any pile fabrics not included in the main provision of the paragraph. Portieres: Held that articles consisting of portiSres, made from pile fabrics composed in DIGEST OF CUSTOMS DECISIONS, 1904-1907. 423 Pile fabrics — Continued, riax — Continued. chief value of flax, are not included in tlie proviso in paragraph 315, act of 1897, relating to " manufactures or articles in any form, * * * made or cut from * * * pile fabrics composed of cotton or other vegetable fiber." Ryer v. United States (126 Fed. Rep., 246). United States circuit court, southern district of New York ; December 22, 1903 ; suit 3333. Appeal by importers from unpublished decision of Board of General Appraisers. Board affirmed. (T. D. 25068; February 26, 1904. Note. — No appeal was taken from this decision within the time pre- scribed by law. Velours — Velours composed of silk and cotton, in part with a raised pile between which are plain surfaces, not dutiable as. (T. D. 25197 — G. A. 5643; April 8, 1904.) (See Silk, manufactures of.) Pillow slips, cotton. (See Cotton pillow slips.) Pimientos. (See Peppers, sweet red.) Pineapples. The phrases " fruits preserved in sugar " and " pineapples preserved In their own juice," as used in paragraph 263, act of 1897, have no peculiar trade meaning attached to them. Mihalovitch v. United States (125 Fed. Rep., 78; T. D. 25092), affirming In re Mihalovitch, G. A. 4296 (T. D. 20212) ; Nordlinger v. United States (121 Fed. Rep., 690; 58 C. C. A., 438). It seems that Singapore pineapples usually contain, at maturity, about 14 per cent of natural sugar. Where a chemical analysis shows that a preserved Singapore pineapple does not contain over 14 per cent of sugar, it is prima facie subject to classification as a pineapple preserved in its own juice, under the last clause of paragraph 263, act of 1897, at 25 per cent ad valorem. Contra if the chemist who analyzed the fruit expresses the opinion, as an expert, that it contains sugar extrin- sically added. Where a chemical analysis shows over 14 per cent of sugar in the fruit, there is a probability, in the absence of an expert opinion by the chemist, that sugar has been added, and that the fruit is dutiable as " fruit preserved in sugar " at 1 cent per pound and 35 per cent ad valorem under said paragraph 263. (T. D. 25577. — G. A. 5787; August 31, 1904.) Pineapples in which sugar is used as a preservative are dutiable as fruit preserved In sugar under paragraph 263, act of 1897, and not as pine- apples In their own juice under the same paragraph. Dudley v. United States. Paul Taylor Brown Company v. Urited States. United States circuit court, southern district of New Tork; July 18, 1906; suits 3705- 3706. Appeal by importers from decision of Board of General Ap- praisers, G. A. 5787 (T. D. 25577). Board affirmed. (T. D. 27516; July 25, 1906.) Preserved pineapples in cans containing less than 14 per cent of sugar dutiable at 25 per cent ad valorem as pineapples preserved In their own juice under paragraph 263, act of 1897, following G. A. 5787 (T. D. 25577) of August 31, 1904. (T. D. 25939; January 10, 1905.) Pineapples in their own juice, preserved in cans and containing nearly 14 per cent of sugar, of which slightly more than 8 per cent was intro- duced for flavoring, without acting in any substantial degree as a pre- 424 DIGEST OF CUSTOMS DECISIONS, 1904-1901. Pineapples — Continued. servative, Held dutiable as "pineapples preserved in their own juice," under paragraph 263, act of 1897, rather than as " fruits preserved in sugar," under the same paragraph. Johnson v. United States. United States circuit court, southern district of New York; December 22, 1905; suit 3398. Appeal by importer from decision of Board of General Ap- praisers, G. A. 5352 (T. D. 21494). See United States v. Boden (133 Fed. Eep., 839; T. D. 25945) and Morrell v. United States (T. D. 26819). Board reversed. (T. D. 26941; December 26, 1905.) In construing paragraph 263, act of 1897, providing a certain rate of duty on " fruits preserved in sugar, molasses, spirits, or in their own juice," and a lower rate on " pineapples preserved in their own juice," Held that it was not the intention of Congress to impose the added duty in the former provision on account of sugar added for preservation of the fruit, and that the latter provision applies to preserved pineapples as distinguished from other fruits, without reference to whether sugar is used in their preparation. Held, also, that certain canned pineapples containing an amount of sugar that is not sufficient to preserve the fruit from spoiling if exposed to the open air, but serves as a flavoring only, are dutiable under the latter provision. United States r. Boden. United States circuit court, northern district of California ; San Francisco, Xovember 14, 1904; No. 13145; suit 1496. Appeal by United States from unpublished decision of Board of General Appraisers, dated August 16, 1901. Note T. D. 23207 and G. A. 5787 (T. D. 25577). Decision of Board affirmed. (T. D. 25945; Januai-y 11, 1905). Note. — No appeal will be taken in this case. Pineapples in their own juice, which are preserved in cans and contain 3 per cent of added sugar, but in which the preservative qualities are found in the juice and the hermetical sealing of the cans, rather than in the sugar, which is added in the way of flavoring, are dutiable under the provision in paragraph 263, tariff act of 1897, for "pineapples pre- served in their own juice," and not under that in the same paragraph for fruit preserved in sugar. United States v. Johnson. United States circuit court of appeals, second circuit ; January 8, 1907 ; No. 91 ; suit 3398. Appeal by United States from circuit court for southern district of New York (143 Fed. Rep., 915; T. D. 26941). Decision affirmed. (T. D. 27830; January 16, 1907.) Acquiesced In April 4, 1907. (T. D. 28062.) Pineapples preserved in cans in their own juice, with added sugar ranging in quantity from 2.28 to 8.82 per cent, are dutiable under paragraph 263, tariff act of 1897, as " pineapples preserved in their own juice," and not under the provision in the same paragraph for fruit preserved in sugar. Dudley v. United States. United States circuit court of appeals, second circuit; March 26, 1907; No. 228; suit 3705. Appeal by importer from circuit court of the United States for the southern district of New York (148 Fed. Rep., 333; T. D. 27516). Decision adverse to Government. (T. D. 28052; April 3, 1907.) Pineapples preserved in cans, in their own juice, containing total sugar ranging in qauntity from 7J per cent to 18 per cent, are dutiable under paragraph 263, tarlfE act of 1897, as " pineapples preserved in their own juice," and not under the provision in the same paragraph for fruit pre- served in sugar. — Following United States v. Johnson (152 Fed. Rep., 164; T. D. 27830) ; Dudley v. United States, C. C. A. (T. D. 28052), and United States i'. Boden (133 Fed. Rep., 839; T. D. 25945). DIGEST OF CUSTOMS DECISIONS, 1904-1901. 426 Pineapples — Continued. The sugar contained in such pineapples seems to be used for flavoring the fruit rather than for Its preservation. (T. D. 28245 — G. A. 6616; June 13, 1907.) Where more than 20 per cent of cane sugar has been added to pineapples In the preservation thereof, duty should be assessed at the rate of 1 cent per pound and 35 per cent ad valorem under paragraph 263, tariff act of 1897. (T. D. 28418; September 19, 1907.) Where the total sugar In preserved pineapples, as Invert sugar, is In excess of 21.09 per cent, duty should be assessed at the rate of 1 cent per pound and 35 per cent ad valorem under paragraph 263, tariff act of 1897. — T. D. 28418 modified accordingly. (T. D. 28445; October 8, 1907.) The phrase " fruits preserved in sugar," used in paragraph 263, was in- tended by Congress to apply to fruits which have been " preserved " — that Is, treated so as to become a preserve or comfit, and not to such as merely remain temporarily in their own juice, which may contain sugar. — Fol- lowing United States v. Keiss (136 Fed. Kep., 741 ; 69 C. C. A., 393 ; T. D. 25946) ; Causse Manufacturing Company v. United States (151 Fed. Rep., 4; 80 C. C. A., 461; T. D. 27751), and United States v. Johnson (152 Fed. Rep., 164; T. D. 27830). Pineapples containing variously from 20.83 to 33.33 per cent of sugar, an indeterminate portion of which was added for the purpose of flavoring the fruit, and not to make a preserve or comfit, are dutiable under paragraph 263, act of 1897, as " pineapples preserved in their own juice," and not as fruits preserved in sugar. (T. D. 28574 — G. A. 6684; December 3, 1907.) Appealed December 28, 1907. (T. D. 28647.) Ping-pong balls. Under the tariff act of July 24, 1897, ping-pong balls made of celluloid are dutiable as " toys * * * not specially provided for " under paragraph 418, and not as " articles of which collodion or any compound of pyroxylin is the component of chief value " under paragraph 17. United States v. Strauss. United States circuit court, southern district of New York; January 29, 1904; suit 3396. Appeal by the United States from an un- published decision of Board of General Appraisers dated June 15, 1903. Decision of Board affirmed. (T. D. 25004; February 5, 1904.) Ping-pong balls are dutiable under paragraph 17, act of 1897, as " articles of which collodion or any compound of pyroxylin is the component material of chief value," and not under paragraph 418 as " toys." On review of a decision of a collector of customs as to the classification of imported mer- chandise where it does not appear that any testimony was produced be- fore him, his findings of fact may be reversed by the Board of General Appraisers or the courts without any additional evidence. The collector, the Board, and the courts are all equally entitled to avail themselves of such Information as may be derived from an inspection of the articles In connection with the facts of common knowledge and experience of which judicial notice may be taken. In determining the question whether or not ping-pong balls are articles for the amusement of children, or " toys," the court will take judicial notice that the game of ping-pong Is ordinarily played on a table which is of such height that it would be difficult for children to play the game ; that it is indulged In by adults and requires a degree of skill not ordinarily possessed by children, and that ping-pong balls are sold in stores where athletic goods which are not toys are dealt in. United States v. Strauss. United States circuit court of appeals, 426 DIGEST OF CtrSTOMS DECISIOKS, 1904-190'7. Ping-pong' balls — Continued. second circuit; January 18, 1905; suit 3396. Appeal by United States from circuit court for southern district of New York (128 Fed. Rep., 473; T. D. 25004). Decision of lower court reversed. (T. D. 25995; January 18, 1905.) Celluloid balls used in the game of ping-pong, which before that game was invented were sometimes sold as toys and which since that game has gone out of vogue are sold occasionally for that purpose, but which when imported were not Intended chiefly to be sold as toys, are not dutiable as " toys " under paragraph 418, act of 1897, but as " articles of collodion " under paragraph 17. United States v. Wanamaker. United States cir- cuit court, eastern district of Pennsylvania; Philadelphia, January 28, 1905; No. 74; suit 1578. Appeal by United States from an unpublished decision of the Board of General Appraisers, June 16, 1903. Decision of Board reversed. (T. D. 26055; February 15, 1905.) Table tennis or ping-pong balls, composed of celluloid, are dutiable at the rate of 65 cents per pound and 25 per cent ad valorem under paragraph 17, act of 1897, and not at 35 per cent ad valorem under paragraph 418 as toys. United States v. Strauss (T. D. 25995) followed. (T. D. 26184— G. A. 5975; March 20, 1905.) Pins. Automobile — Large safety pins of the variety known as automobile pins, if of plain metal (not washed or plated in Imitation of precious metal) or of plain metal set with pieces of glass or paste not faceted nor ornamented with metal scroll work, are dutiable at 45 per cent ad valorem under paragraph 112 or 193, act of 1897; if made entirely of metal imitative of jewelry or ornamental in character, or if set with imitation of precious stones faceted or ornamented with metal scroll work, they are commonly known as jewelry and are dutiable at 60 per cent ad valorem under paragraph 434 of that act. G. A. 6189 (T. D. 26679) cited. (T. D. 27571— G. A. 6425; August 20, 1906.) Hat- Hat pins with faceted heads, said faceting being done by cutting or grind- ing, are dutiable at 60 per cent ad valorem under paragraph 100, tariff act of 1897, as articles of glass cut, and not at 60 per cent ad valorem under paragraph 434 as jewelry. (T. D. 28391— G. A. 6658; August 15, 1907.) Hat and bonnet. (See, also, Millinery ornaments.) Long hat and bonnet pins are or are not " commonly known as jewelry " within the meaning of paragraph 484^ act of 1897, according to the degree and color of their ornamentation, and if with plain, colored, or black glass heads, are not so known, but if with fancy heads of metal or paste and metal, are so known. (T. D. 25152— G. A. 5624; March 26, 1904.) Ap- pealed. (T. D. 25207; April 16, 1904.) Hat or bonnet pins with ornamental imitation pearl heads are articles com- monly linown as jewelry and are properly dutiable under paragraph 434, act of 1897. (T. D. 25213— G. A. 5647; April 15, 1904.) Certain hat and bonnet pins imported under the tariff act of 1897, held to be duitable as manufactures of the component material of chief value, and not as " articles commonly known as jewelry and parts thereof," under paragraph 434 of said act. United States v. Schiff. United States cir- cuit court, southern district of t^'o^' York: October 27. 1904; suit 3533. DIGEST OF CUSTOMS DECISIONS, 1904-190'/. 427 Pins — Continued. Hat and bonnet. (See, also, Millinery ornaments) — Continued. Appeal by United States from decision of Board of General Appraisers, G. A. 5624 (T. D. 25152). (T. D. 25830; December 2, 1904.) Note.— The United States has appealed this decision. Hat, bonnet, or shawl, etc. — Hat, bonnet, or shawl pins made entirely of metal in imitation of gold or silver, having enameled or other ornamented heads, or of metal set with imitations of precious stones faceted, or set with pearl ivory paste, or other materials, the mountings ornamented with metal bands, scroll work, or other ornamental designs, are commonly known as jewelry and are dutiable at 60 per cent ad valorem under paragraph 434, act of 1897. Hat, shawl, belt, toilet, or lace pins with black heads faceted or other- wise, or with so-called plain wax paste or glass heads of various colors intended to harmonize with the drapery of the apparel to which attached, or with heads of imitation round and baroque pearls, all of the foregoing, if not adorned with metal work, are not commonly Icnoion as jewelry and are dutiable at 45 per cent ad valorem under paragraph 112 or 193, act of 1897. United States v. SchifE (T. D. 26492) and Bader v. United States (116 Fed. Rep., 541) cited. (T. D. 26679— G. A. 6139; August 24, 1905.) Appealed. (September 1, 1905; T. D. 26686.) Hat, bonnet, or shawl pins made entirely of metal in imitation of gold or silver, having enameled or other ornamented heads, or of metal set with imitations of precious stones faceted, or set with pearl ivory paste or other materials, the mountings ornamented with metal bands, scroll work, or other ornamental designs, are commonly known as jewelry and are dutiable at 60 per cent ad valorem under paragraph 434, act of 1897. Hat, shawl, belt, toilet, or lace pins with black heads faceted or plain, or with plain wax, paste, or glass heads of various colors, or with heads in imitation of round or baroque pearls, none of the above-mentioned heads adorned with metal work, are not commonly known as jewelry and are dutiable at 45 per cent ad valorem under paragraphs 112 or 193 of said act. G. A. 6139 (T. D. 26679) followed. (T. D. 27390— G. A. 6376; May 29, 1906.) Heads for, imitation precious stones — Imitations of precious stones, oblong in form, with faceted surfaces, com- posed of paste, and not exceeding 1 inch in dimensions, the same intended for use as heads for hat pins, are dutiable at the rate of 20 per cent ad valorem under paragraph 435, act of 1897, and not at 45 per cent ad valorem under paragraph 112 of that act as manufactures of paste. G. A. 6139 (T. D. 26679) cited. (T. D. 26770— G. A. 6167; October 4, 1905.) Iron or steel shafts for hat pins — Headless iron or steel shafts intended for use in the manufacture of hat or bonnet pins are more specially provided for in paragraph 137, act of 1897, under which they are dutiable according to gauge and cost per pound, than in paragraph 188 or 193 of said act. (T. D. 27703 — G. A. 6475; November 8, 1906.) Small gilt pins with glass heads — Held that small gilt pins with glass heads of various colors, glass being the component material of chief value, which are known as lace pins, etc., and designed for utility rather than ornament, are not " articles com- monly known as jewelry" within the meaning of paragraph 434, act of 1897. (T. D. 25213— G. A. 5647; April 15, 1904.) 428 DIGEST OF CUSTOMS DECISIONS, 1904^1907. Pipes, copper. Tubes or cylinders made of copper, 14 inches long, the inside diameter being 4i Inches and the outside diameter 4ii inches are dutiable under the provisions of paragraph 176, act of 1897, as copper pipes. G. A. 4573 (T. D. 21656) overruled; G. A. 4898 (T. D. 22932) and G. A. 5080 (T. D. 23522) cited and followed. (T. D. 25405— G. A. 5713; June 17, 1904.) Tobacco. (See Smokers' articles.) Pipestem mouthpieces. ( See Smoker's articles. ) Piquets, g^rass. (See Grass piquets.) Place of exportation — Reciprocity. (See Exportation, place of.) Placer gold — Seizure and forfeiture. Placer gold, although free of duty under paragraph 629, act of 1897, is liable to seizure and forfeiture in absence of invoice and entry. Six Parcels of Placer Gold r. United States. Siipreme court of the Territory of Arizona ; January term, 1904. Appeal from +he district court of the first judicial district. No. 819. Judgment of lower court aflSrmed. (T. D. 25200; April 13, 1904.) Plaits — Straw or braids for hats. (See Braid — Straw.) Plants for the Missouri botanical garden. Free entry of. (See Free entry.) Plants, rose. (See Rose cuttings.) Plaques, decorated metal. Metal plaques, decorated with a lithographic picture pasted thereon, the margin between the edge of the picture and the edge of the plaque being painted over by hand, are not " paintings in oil or water colors," but are dutiable as articles of metal under the provisions of paragraph 193, act of 1897. G. A. 5137 (T. D. 23721) distinguished. (T. D. 25272— G. A. 5676; May 7, 1905.) Plaster of paris figures ornamented with gold leaf. Plaster of paris figures ornamented with gold mechanically applied in the form of gold leaf, metal being the component material of chief value, are properly dutiable at the rate of 45 per cent ad valorem under paragraph" 193, act of 1897, as articles composed wholly or in part of metal, and not under paragraph 97 nor paragraph 450. (T. D. 26098— G. A. 5951; Feb- ruary 2S, 1905.) Plateaux. Plateaux, made of chip, straw, grass, palm leaf, etc., are not known com- mercially as braids, plaits, laces, or willow sheets or squares, and, being nearly completed hats, they are dutiable at 35 per cent ad valorem under the provision in paragraph 409, act of 1897, for " hats, bonnets, and hoods composed of straw, chip, * * * whether wholly or partly manufac- tured but not trimmed." G. A. 4380 (T. D. 20844) followed; Worthing- ton V. United States (86 Fed. Rep., 118) and United States v. Bacharach (92 id., 990) cited and distinguished. (T. D. 25459— G. A. 5738; July 5, 1904.) Plateaux made of straw, and which only require to be blocked or otherwise shaped by the milliner to become completed hats, are dutiable at 35 per DIGEST OF CUSTOMS DECISIONS, 1904-1907. 429 Plateaux — Continued. cent ad valorem under the provision in paragraph 409, act of 1897, for " hats, bonnets, and hoods composed of straw * * * whether wholly or partly manufactured, but not trimmed." United States v. SchifC (145 Fed. Rep., 1023; T. D. 27227) cited and distinguished. (T. D. 27718— G. A. 6481; November 19, ;906.) Plates. Chamotte. (See Chamotte plates.) Decorated. (See Decorated plates.) Glass. (See Glass plates.) Iron and uickel. (See Iron and nickel plates or sheets.) Steel. (See Steel.) Plush, hatters'. (See Hatters' plush.) Plush ribbons. Strips of plush, about IJ inches in width and of various lengths, cut out of the plush fabric by means of a machine, leaving serrated or scalloped edge effects, without any salvage or binder upon the edges or any treat- ment to prevent unraveling, Held to be properly dutiable at the rate of $1 per pound and 15 per cent ad valorem as plush under the provisions of paragraph 386, tariff act of 1897. (T. D. 28201— G. A. 6602; May 23, 1907.) Plymouth Kock hens. (See Poultry.) Polariscopic test — Sug'ar. (See Sugar.) Police powers of municipalities. ( See Damage allowance — Decayed fruit. ) Polishers of hone stone. (See Hone-stone polishers.) Polishing stones, flint. Flint polishing stones are dutiable at the rate of 20 per cent ad valorem un- der the provisions of section 6, act of 1897, as unenumerated manufactured articles. Flint is not a species of agate and is not dutiable under para- graph 115 of said act. G. A. 5233 (T. D. 24071) cited and followed. (T. D. 26603— G. A. 6106; July 19, 1905.) Pomades. Muguet, lily of valley. (See Grease, enfleurage.) Pony — Horse. A pony is dutiable as a " horse " under paragraph 220, tariff act of 1897. (T. D. 28034— G. A. 6565; March 25, 1907.) Porcelain insulators dutiable as manufactures of porcelain. ( See Insulators. ) Portem.onnaies — Metal. Small metal portemonnales, cheap and flimsy in character, washed in imi- tation of gold or silver, and fitted with short brass gilt chains, are dutiable at 45 per cent ad valorem under paragraph 193, act of 1897, and not at 60 per cent under paragraph 434 as jewelry. (T. D. 25311 — G. A. 5686 ; May 24, 1904.) 430 DIGEST OP CUSTOMS DECISIONS, 1904-1907. Portfolios architectural. (See Books.) Portfolios in foreign languages. (See Books.) Portieres. Sjidjlms — Dji(yin,s, Thlch are wool portieres, embroidered, are properly dutiable un- der the provision for " articles embroidered by hand or machinery * * * made of wool or of which wool is a component material " in paragraph 371, act of 1897, and not as manufactures of wool, under para- graph 366. G. A. 2168 (T. D. 11169) distinguished. (T. D. 24999— G. A. 5584; February 9, 1904.) Pile fabrics of flax — Beld that articles, consisting of portifires, made from pile fabrics composed in chief value of flax, are not included in the proviso to paragraph 315, act of 1897, relating to " manufactures or articles in any form, * » * made or cut from * * * pile fabrics composed of cotton or other vege- table fiber," (See Pile fabrics of flax.) (T.D. 25068; February 26, 1904.) Porto Bico, mail importations from. (See Mail importations.) Porto Bico. Merchandise in bond; withdrawal under Porto Rican tariff. (See Bonded warehouses. ) Porto Ricau products. Decision of United States circuit court of appeals for the second circuit in Bidwell V. De Pass et al. (N. S. 19070) acquiesced in. (T. D. 27739; De- cember 10, 1906.) Ports. Bellingham, Wash. — Bellingham, Wash., a port of delivery for merchandise forwarded under the immediate-transportation act of June 10, 1880. (T. D. 27988; March 9, 1907.) Brunswick, Ga. — Brunswick, Ga., a port of entry for immediate transportation without ap- praisement of dutiable merchandise. (T. D. 27911; February 12, 1907.) Buffalo, N. Y. — Buffalo, N. Y., a port of entry for immediate transportation without ap- praisement of dutiable merchandise. (T. D. 27372; May 26, 1906.) Burlington, N. 3. — Removal of residence of collector of customs for district of Burlington, X. J., from Trenton to Burlington, N. J. (T. D. 25308; circular No. 49; May 24, 1904.) Chester, Pa. — Subport of entry. (T. D. 24958; circular No. 12; February 1, 1904.) Chicago — " Port of Chicago " Defined — ^Arrival in Port : Section 2767, Revised Stat- utes (U. S. Comp. Stat., 1901, p. 1861), defines "port" as Including "any DIGEST OF CUSTOMS DECISIONS, 1904-1907. 431 Ports — Continued. Chicago — Continued. place from which merchandise can be shipped for importation or at which merchandise can be imported." The statutes of Illinois provide that the city of Chicago shall have jurisdiction over Lake Michigan for a distance of 3 miles beyond the city limits, and the ordinances of that city give the city harbormaster control over lake water outwardly for the same distance, between the north and south lines of the city. Held, as to certain barges in tow, which had reached a place within these limits, within the outer harbor works, where it was usual for such a tow to be broken up so the barges might be taken to their separate docks, that they should be considered as In the port of Chicago, for the purpose of fixing the time their cargoes became dutiable, though the arrival had not been reported at the barge oflBce. Hartwell Lumber Company v. United States. Spry Lumber Company v. United States. United States circuit court, northern district of Illinois ; Chicago, February 8, 1904 ; Nos. 26857-26858 (suits 1555-1556). Appeal by importers from decision of Board of General Appraisers, G. A. 5365 (T. D. 24535). Board reversed. (T. D. 25135; March 17, 1904.) Note.— The United States has appealed this case. Chicago, 111. — Naval officer at — Notice of entrance on duty of the naval oflScer of customs at the port of Chicago, 111. (T. D. 25186; circular No. 33; April 6, 1904.) Chopaka, Wash. — Chopaka, Wash., constituted a subport of entry in district of Puget Sound. (T. D. 28504; November 16, 1907.) Coal City, 111.— Constituted a port of delivery with Immediate-transportation privileges. (T. D. 25323; circular No. 51; May 27, 1904.) Dayton, Ohio — Port of delivery with privilege of Immediate-transportation act. (T. D. 25205; circular No. 38; April 15, 1904.) Eagle, Alaska — Designated as a subport of entry, and the subports of Mary Island, Dyea, Circle City, Unga, Karluk, Cooks Inlet, and Orca, In the district of Alaska, abolished. (T. D. 25399; circular No. 65; June 17, 1904.) Grays Harbor, Wash. — Grays Harbor, Wash., discontinued as a subport. (T. D. 26173; circular No. 38; March 20, 1905.) Gulfport — Removal of the port of entry for the district of Pearl River from Shields- boro to. (T. D. 25242 ; circular No. 39 ; April 28, 1904.) Houston, Tex. — Houston, Tex., a port of delivery for merchandise forwarded under the immediate-transportation act of June 10, 1880. (T. D. 28332; circular No. 47; July 18, 1907.) Juneau — Removal of the port of entry in the customs collection district in Alaska from Sitka to. (T. D. 25244 ; circular No. 43 ; May 2, 1904.) 432 DIGEST OF CUSTOMS DECISIONS, 1904-1901. Ports — Continued, lewes, Del. — A subport of entry. (T. D. 25243 ; circular No. 42 ; May 2, 1904.) Kalone, N. T. — Malone, N. Y., established as a subport of entry and given immediate-trans- portation privileges. (T. D. 26082; circular No. 21; February 27, 1905.) Norwalk, Conn. — Norwalk, Conn., established as a subport of entry in the customs collection district of Fairfield, Conn. (T.D. 26133; circular No. 31 ; March 9, 1905.) Oroville, Wash. — Oroville, Wash., designated a subport of entry in the district of Puget Sound. (T. D. 26426; circular No. 69; June 1, 1905.) Oswego, N. Y. — Oswego, N. T., a port of delivery for merchandise forwarded under the immediate-transportation act of June 10, 1880. (T. D. 27374; May 26, 1906.) Peoria, 111. — A port of delivery with immediate-transportation privileges. (T. D. 25351; circular No. 59; June 6, 1904.) Bouse Point, N. Y. — Rouse Point, N. ¥., established as a subport of entry and given immediate- transportation privileges. (T. D. 26082; circular No. 21; February 27, 1905.) Sabine Pass, Tex. — An act establishing the customs collection district of Sabine, Tex., with Port Arthur as the port of entry. Sabine Pass constituted subport of entry and delivery and subport of delivery under immediate-transportation act. (T. D. 27436; circular No. 54; June 23, 1906.) Salt Lake City, Utah — Established as a port of delivery with immediate-transportation privileges. (T. D. 25322; circular No. 50; May 27, 1904.) Seward, Alaska — Seward designated a subport of entry in the district of Alaska. (T. D. 26896; circular No. 118; December 12, 1905.) Sitka, Alaska — Subport of entry. (T. D. 25420; June 27, 1904.) South Bend, Wash. — South Bend, Wash., designated subport of entry in district of Puget Sound, and Grays Harbor discontinued as a subport. (T. D. 26173 ; circular No. 38; March 20, 1905.) Spokane, Wash. — Spokane, Wash., a port of delivery for merchandise forwarded under the immediate-transportation act of June 10, 1880. (T. D. 27373; May 26, 1906.) Superior, Wis. — A port of delivery for immediate-transportation goods. (T. D. 27482; July 13, 1906.) DIGEST OP CUSTOMS DECISIONS, 1904-1907. 433 Ports — Continued. Texas City, Tex. — Texas City, Tex., established as a subport of entry and given immediate- transportation privileges. (T. D. 26103; circular No. 24; March 2, 1905.) TJtlca, N. Y.— Constituted a port of delivery with the privileges of the immediate-trans- portation act. (T. D. 25148; circular No. 28; March 28, 1904.) Vinalhaven, Me. — Subport of entry. (T. D. 25204; circular No. 37; April 15, 1904.) Whatcom — In the district of Puget Sound, Wash., changed to Bellingham. (T. D. 24876; January 7, 1904.) Ports of entry and delivery, list of. (T. D. 25447; circular No. 68; July 1, 1904; T. D. 26132; March 9, 1905.) (T. D. 28472; circular No. 66; November 1, 1907.) Position babies. Position babies — small bisque or chinavcare figures with a flat base — hollow, with the interior surface coated with a glaze, and having a circular orifice in the head of each figure, are dutiable at 60 per cent ad valorem under paragraph 96, act of 1897, and not at 35 per cent ad valorem as toys under paragraph 418. G. A. 1999 (T. D. 13805) cited and followed; Abstract 1248 (T. D. 25261) distinguished. (T. D. 26012— G. A. 5913 ; January 31, 1905.) Postage stamps, foreign, collections of. A collection of foreign postage stamps contained in a stamp album held to be free of duty under the provisions of paragraph 670, act of 1897. G. A. 2990 (T. D. 15966) cited. (T. D. 25432— G. A. 5729; June 28, 1904.) Postal cards. Postal cards with a foreign postage stamp imprinted thereon are free of duty under paragraph 670, act of 1897. (T. D. 26530 ; June 24, 1905.) So-called private post cards made by pasting together two or more layers of paper held to be dutiable as manufactures of paper under the provisions of paragraph 407, tariff act of 1897. Similar cards with silk or silk-plush backs held dutiable as manufactures of silk under paragraph 391 of said act— Stratton v. Olcovich (T. D. 26339), Meffert v. United States (suit 4131; T. D. 27430), and United States v. Hensel (T. D. 27856) cited and followed. (T. D. 27935— G. A. 6547; February 19, 1907.) Postal-cards, souvenir. Articles printed by the autochrome process, a combination of plate printing and lithography, are dutiable as printed matter at 25 per cent under paragraph 403, act of 1897, and not as lithographic prints under para- graph 400 of said act. (T. D. 25497— G. A. 5755; July 26, 1904.)' Cards composed of paper and soft rubber, the message side of which shows human figures in varying attitudes, colored, Held dutiable as manufac- tures of paper. MefCert v. United States (T. D. 27430) followed. (T. D. 27570— G. A. 6424; August 18, 1906.) Souvenir postal cards printed in colors from stone are, notwithstanding that the first Impression is printed from a metal plate, dutiable under the provisions of paragraph 400, act of 1897, as lithographic prints, the 46341—08 ^28 434 DIGEST OF CUSTOMS DECISIONS, 1904-1907. Postal-cards, souvenir — Continued. testimony showing conclusively that the process employed is recognized in the trade as lithogra.phy, and also that the cards are known, bought, and sold ^s lithographed caxds. G. A. 4959 (T. D. 23169), Abstract 4488 (T. D. 25991), and Abstract 9820 (T. D. 27064) cited and followed; G. A. 5755 (T. D. 25497) modified. (T. D. 27359— G. A. 6869; May 16, 1906.) Gelatin printing not lithographic : Cards printed by the so-called " licht- druck " process, in which the Impression is made from an inked gelatin plate on which a sun print from a photographic negative was produced by the usual manner of exposure to the sunlight, are in no sense pro- duced by lithographic process, and are not dutiable as lithographic prints under paragraph 400, tariff act of 1897. They fall within the terms of paragraph 408 as printed matter not specially provided for. (T. D. 28158— G. A. 6587; May 18, 1907.) Marking with country of origin : Date of taking effect of T. D. 28225, Juue 7, 1907, postponed until September 1 next. — Postal cards shipped from abroad prior to that date should be admitted if marked in accordance with practice prior to issuance of guch decision. (T. D. 28380; August 8, 1907.) Postal card albums. Postal card albums, books with guard backs, enlarged by stubs bound be- tween the leaves for the purpose of allowing for the added thickness caused by the insertion of the matter intended to be preserved in said albums, were known in the trade and commerce of this country prior to July 24, 1897, as scrap albums or scrap books, and are dutiable aqcord- ingly under the specific provisions of paragraph 404 of the act taking effect on that date. Dennison Manufacturing Company (72 Fed. Rep., 258) and American Net and Twine Company v. Worthington (141 TJ. S., 468) cited and followed. (T. D. 26099— G. A. 5952; February 28, 1905.) Albums for postal cards are dutiable under the provision in paragraph 404, act of 1897. for " scrap albums." Because albums imported for holding postal cards were commercially known as scrap albums at the time of the passage of the tariff act under which they were imported, they are dutiable under the tariff enumeration of " scrap albums," though their intended use is one to which scrap albums are not applied. American News Company r. United States. United States circuit court, southern district of Xew York ; January 16, 1906 ; suit 3962. Appeal by importers from decision of Board of General Appraisers, G. A. 5952 (T. D. 26099). Board affirmed. (T. D. 27029; January 19, 1906.) Albums for postal cards are dutiable under the provision in paragraph 404, act of 1897, for " scrap albums." American News Company v. United States. United States circuit court of appeals, second circuit; November 16, 1906; No. 77; suit 3962. Appeal by importer from decision of cir- cuit court (142 Fed. Kep., 786; T. D. 27029) affirmmg a decision of the Board, G. A. 5952 (T. D. 26099). Decision affirmed. (T. D. 27722; No- vember 21, 1906.) Post-card albums are dutiable under the provisions of paragraph 404, act of 1897, as scrap albums. American News Company v. United States (T. D. 27722), affirming American News Company v. United States (142 Fed. Rep., 786; T. D. 27029), cited and followed; G. A. 5952 (T. D. 26099) affirmed, (T, D. 27782— G. A. 6500; December 21, 1906). DKJEST OF CUSTOMS DECISIONS, 1904-1901. 435 Potato starch — Soluble. (See Starch.) Potatoes, rotten — Damage allowance. (See Damage allowance.) Poultry. Dressed — Plucked turkeys — Poultry plucked, but not drawn, held to be dutiable as dressed poultry under paragraph 278, act of 1897, and hot as nonenumerated manufactured articles under section 6. (T. D. 24989— G. A. 5574; February 4, 1904.) For exhibition. (See Animals far exhibition.) Guinea fowls — Turkeys — Birds — Guinea fowls and turkeys claimed to have been imported from Italy, but not proved to be found there in a wild state, Held dutiable under para- graph 278, tariflf act of 1897, as " poultry," and not entitled to free entry under paragraph 494, providing for " birds and land and water fowls." Peacocks, not being ordinary barnyard fowls, are not classifiable under paragraph 278, tariff act of 1897, as " poultry," but entitled to free entry under paragraph 494, relating to " birds and land and water fowls." (T. D. 28652— G. A. 6701; December 27, 1907.) Plymouth Bock hens — Barred Plymouth Rock hens, imported for breeding purposes, but not shown to be registered in a book of record established for that breed, held duti- able as " poultry " under paragraph 278, act of 1897, and not free as animals imported for breeding purposes under paragraph 473, nor as " birds and land and water fowls " under paragraph 494. (T. D. 25132 — 6. A. 5619; March 21, 1904.) Wild geese — Hybrid poultry — Live geese raised on Canadian farms and collected therefrom for Importa- tion to the United States held to be dutiable as " poultry " under para- graph 278, tarifC act of 1897. — The fact that an undetermined number of the importation may be hybrids resulting from the mingling of the wild Canadian goose with the domestic goose, and having some characteristics of the wild species, deemed not sufficient to entitle the importation to free entry under paragraph 494. — G. A- 5074 (T. D. 23505) distinguished. (T. D. 28345— G. A. 6646; July 17, 1907.) Powder cases, g'un-metal. Dutiable at 45 per cent ad valorem under paragraph 193, act of 1897. (T. D. 26507— G. A. 6075; June 15, 1905.) Powder puffs — Woolen. So-called powder puffs, which consist of flat circular pieces of a woolen fabric having a fuzzy surface, and are used in applying toilet powder, and which therefore resemble brushes in use but not in construction. Held not to be dutiable as " brushes " under paragraph 410, tariff act of 1897, but as manufactures of wool under paragraph 366. United States V. Borgfeldt. United States circuit court, district of Maryland ; April 22, 1907; No. 34; suit 1547. Appeal by the United States from a decision of Board of United States General Appraisers. Board reversed. (T. D. 28142; May 8, 1907.) Flat pieces of white woolen fabric, circular in shape, varying from 2 to 4 inches in diameter and from i to 1 inch in thickness, and used for apply- ing powder to the face and neck, are dutiable as manufactures of wool under paragraph 366, tariff act of 1897, and not as brushes under para- graph 410. (T. D. 28222— G. A. 6611; May 31, 1907.) 436 DIGEST OF CUSTOMS DECISIONS, 1904-1907. Powder, silk. (See Silk powder.) Powdered carbon. (See Carbon, powdered.) Powdered glass. (See Glass, powdered.) Powdered opium. (See Opium, powdered.) Powders, clarifying. (See Clarifying powders.) Prawns, curried. Prawns, which are crustaceans somewhat like the shrimp, when prepared by cooking with the addition of curry sauce, etc, and put up in glass packages, are free of duty under the provision for " shrimps and other shellfish " in paragraph 659, act of 1897, and are not dutiable as prepared meat under paragraph 275. (T. D. 27791— G. A. 6503; December 27, 1906.) Precious stones. Agate and onyx — Agate and onyx, precious stones of the kind usually employed In the manu- facture of jewelry, are dutiable at 10 per cent under paragraph 435, act of 1897. (T. D. 25525— G. A. 5768; August 5, 1904.) Agate keystones and scale bearings — Certain unmounted agate keystones intended to be used as jewelry and cer- tain small pieces of agate intended to be used as scale bearings, held to be dutiable as precious stones, cut but not set, under paragraph 435, act of 1897. (T. D. 25865— G. A. 5875; December 20, 1904.) Appealed. (Janu- ary 5, 1905; T. D. 25981.) Artificial rubies — Reconstructed or artificial rubies dutiable under paragraph 435, act of 1897. (T. D. 27278— G. A. 6336; April 4, 1906.) Coral — Precious coral, or that variety of relatively high cost known to and classi- fied by the trade as precious stones, dutiable under paragraph 435, act of 1897. (See Coral.) (T. D. 27726— G. A. 6482; November 20, 1906.) All varieties of coral, without regard to value, suitable for use in the con- struction of jewelry, including branch corals strung on cotton threads and drilled corals, are dutiable as precious stones not set at the rate of 10 per cent ad valorem under paragraph 435, tarifE act of 1897, and not as beads at 35 per cent ad valorem under paragraph 408, nor as manu- facturers of coral at 50 per cent ad valorem under paragraph 115 thereof.— G. A. 6097 (T. D. 26586), United States v. American Gem and Pearl Company (T. D. 26491), Benedict v. United States (T. D. 27032), and G. A. 6482 (T. D. 27726) cited. (T. D. 28131— G. A. 6584; April 20, 1907.) Emeralds, reconstructed — Imitation emeralds, composed severally of two pieces of aquamarine or beryl cemented together, green coloring matter applied between the stones producing the tint naturally pertaining to the emerald, are not excluded by the process of cementing and coloring from classification under para- graph 435 of the present tariff act. They are dutiable at 10 per cent ad valorem thereunder, and not at 20 per cent ad valorem under section 6 of said act— Brhardt v. Hahn (55 Fed. Rep., 273) and G. A. 6285 (T. D. 27108) cited. (T. D. 28295— G. A. 6687; June 29, 1907.) DIGEST OF CUSTOMS DECISIONS. 1904-1907. 437 Precious stones — Oontinued. Hematite — Bloodstone — Pieces of hematite, or bloodstone, less than 1 Inch in any dimension, de- signed and suitable for jewelry settings exclusively, are dutiable as pre- cious stones at 10 per cent ad valorem under paragraph 435, tariff act of 1897, and not at 35 per cent ad valorem under paragraph 97 as articles and wares composed wholly or in chief value of earthy or mineral sub- stances undecorated. — Hahn v. United States (100 Fed. Kep., 685) fol- lowed. (T. D. 28437— G. A. 6669; September 26, 1907.) Jade — Articles manufactured from jade, consisting of tableware, ornaments, and other completed articles, not dutiable as precious stones. (See Jade.) Onyx — Precious stones of the character usually employed in the manufacture of jewelry, are dutiable at 10 per cent under paragraph 435, act of 1897. (T. D. 25525— G. A. 5768 ; August 5, 1904.) Onyx keystones — Pieces of white onyx in the form of keystones, fit only to be mounted for use as jewelry, are dutiable at 10 per cent ad valorem as precious stones, cut but not set, under paragraph 435, act of 1897. (T. D. 26014— G. A. 5915; January 31, 1905.) Opal balls and rock-crystal rondelles. (See Opal balls and rock-crystal rondelles.) Opal balls, drilled, dutiable as. (See Opal balls.) Painted rock-crystal intaglios — Held to be dutiable as precious stones advanced in condition or value from their natural state, under paragraph 435. (See Rock crystal intaglios.) Pearls — Pearls are not within the provisions in paragraphs 434 and 435, act of 1897, relating, respectively, to " precious stones set " and " precious stones * * * not set." (T. D. 24873; January 4, 1904.) Sapphires — Used as jewels for bearings held to be dutiable as precious stones. (See Sapphires.) Imitations of — Beads of glass, unstrung, colored or tinted to imitate precious stones are dutiable as precious stones. (See Beads.) (T. D. 25088— G. A. 5607; March 8, 1904.) Colored glass pieces : Pieces of colored glass backed with foil made in the form of fleur-de-lis, designed for attachment to women's hats or dresses, not dutiable under paragraph 435, act of 1897. (T. D. 26989— G. A. 6257 ; January 11, 1906.) Coral : Imitation coral made of glass or paste dutiable at 20 per cent ad valorem under paragraph 435, act of 1897. (T. D. 26922— G. A. 6236; December 19, 1905.) Decorated paste articles: Decorated paste articles In Imitation of the eye of the peacock are not dutiable as imitations of precious stones. (See Paste.) 438 DIGEST OF CUSTOMS DECISIONS, 1904^-1901. Precious stones — Continued. Imitations of — Continued. Diamonds and rubies — For theatrical appar^ : Imitations of diamonds and rubies, composed of glass or paste and having foil backs, about one- eighth of an inch in diameter and pierced through from the surface to the back in two places opposite to one another to admit of attachment, In their condition as imported, to articles of theatrical apparel, are dutia- ble at 20 per cent ad valorem under paragraph 435, act of 1897, and not as manufactures of paste at 45 per cent under paragraph 112. (T. D. 25267— G. A. 5671; May 6, 1904.) Held that certain mounted imitations of precious stones, being completed articles intended to be attached to theatrical garments, are not dutiable as parts of jewelry under paragraph 434, act of 1897, but as manufac- tures in chief value of glass under paragraph 112 of said act. (T. D. 25378— G. A. 570.5 ; June 10, 1904.) Exceeding 1 inch in dimensions: Imitations of precious stones (excepting those circular in shape and in the form of disks), possessing three dimen- sions, are dutiable at the rate of 20 per cent ad valorem under paragraph 435, act of 1S07, in cases where they do not exceed 1 inch in any two of their dimensions. Where they exceed 1 inch in any two of their dimen- sions they are dutiable at 45 per cent ad valorem under paragraph 112 of said act. Imitations of precious stones in the form of disks, in com- mon parlance possessing only two dimensions, diameter and thickness, are dutiable at the rate of 45 per cent ad valorem under paragraph 112 if they exceed 1 inch in diameter. See decision of circuit court of ap- peals for the second circuit, reported in T. D. 27007, and acquiesced in by the Treasury Department in T. D. 27017. In re Popper v. United States (66 Fed. Rep., 51) cited; G. A. 5661 (T. D. 25251) and G. A. 5687 (T. D. 253201 modified. (T. D. 27112— G. A. 6289; February 13, 1906.) Hand cut or engraved: Imitations of precious or semiprecious stones in the form of settings for rings, cuff buttons, and similar articles of jew- elry, subjected to any process of hand cutting or engraving after molding or pressing, and not exceeding 1 inch in dimensions, are dutiahle at 45 per cent ad valorem under the provision of paragraph 112, act of 1897, for manufactures of paste, and not at the rate of 20 per cent ad valorem under paragraph 435 as imitations of precious stones. G. A. 5386 (T. D. 24581) distinguished. (T. D. 26206— G. A. 5981; JIarch 23, 1905.) Heads for hat pins : Imitations of precious stones, oblong' in form, with faceted edges, composed of paste and not exceeding 1 inch in dimensions, intended for use as heads for hat pins, are dutiable at the rate of 20 per cent ad valorem under paragraph 435, act of 1897. (T. D. 26770 — G. A. 6167; October 4, 1905.) Small pieces of glass or paste about one-eighth of an inch in diameter, having foil backs and pierced through from the surface to the back in two places opposite one another, dutiable at 35 per cent ad valorem as beads under paragraph 408, act of 1897, following G. A. 4186; G. A. 5671 not to be followed. (T. D. 25345; June 2, 1904.) Incrusted stones : Incrusted stones dutiable as imitations of precious stones under paragraph 435. (See Incrusted stones.) Lenses of paste: Lenses of paste in imitation of rock crystals. (See Lenses.) Measurement: In construing the provision in paragraph 435, act of 1897, for " imitations * * * of precious stones * * * not exceeding an DIGEST OF CUSTOMS DECISIONS, 1904-1907. 439 Precious stones — Continued. Imitations of — Continued. Inch in dimensions," Held thdt the measurement contemplated is the linear measure of the articles in their greatest axis, and not cubic meas- ure. (T. D. 25251— G. A. 5661; April 27, 1904.) The measurement contemplated in paragraph 435, act of 1897, providing for imitation precious stones "not exceeding an inch in dimensions," is the linear measurement of the stones in their greatest axis. Lorsch v. United States. United States circuit court, southern district of New York ; No- vember 11, 1904 ; suit 3539. Appeal by importer from decision of Board of General Appraisers, G. A. 5661 (T. D. 25251). Decision of Board affirmed. (T. D. 25785; November 17, 1904). Paragraph 435, act of 1897, relating to imitation precious stones, " not ex- ceeding an inch in dimensions," does not exclude such stones when exceed- ing an inch in only one dimension. To be excluded they must exceed an inch in at least two dimensions. Lorsch v. United States. United States circuit court of appeals, second circuit ; January 10, 1906 ; No. 45 ; suit 3539. Appeal by importers from decision of circuit court, southern district of New York (135 Fed. Hep., 214; T. D. 25785). Lower court reversed. (T. D. 27007; January 12, 1906.) Acquiesced In. (T. D. 27017.) Multicolored : Imitation precious stones composed of paste, faceted and shaped in the form of a diamond and presenting an Iridescent effect due to the blending of three strata of color — red, amber, and light blue, incor- porated during the process of manufacture — simulative of a chromatic condition not Infrequently found In tourmaline (a precious stone), are dutiable at the rate of 20 per cent ad valorem under paragraph 435, act of 1897, and not at 45 per cent ad valorem as manufactures of paste under paragraph 112 of said act. (T. D. 26723— G. A. 6155; September 15, 1905.) Pearls, imitation. (See Pearls, imitation.) Pierced : Articles of paste, not exceeding 1 inch in dimensions, made to imi- tate diamonds, rubies, and other precious stones, backed with foil and pierced through from the surface to the back near the edge and at oppo- site sides, are eommercially known as jewels and not as beads, and are dutiable at the rate of 20 per cent ad valorem under paragraph 435, act of 1897. G. A. 5671 (T. D. 25267) followed. (T. D. 27420— G. A. 6380; June 13, 1906.) Shell cameos : Certain articles of paste In Imitation of shell cameos held to be dutiable under paragraph 435 as imitation of precious stones. (See Shell cameos.) Stove ornaments : Stove ornaments, composed of glass or paste, not exceed- ing an inch in diameter, dutiable as Imitations of precious stones. (See Stove ornaments.) Superadded ornamentation: The words "not engraved, painted, or other- wise ornamented or decorated," in paragraph 435, act of 1897, exclude from classification under that paragraph such Imitations of precious stones as have undergone a superadded process of ornamentation or deco- ration. Imitations of semiprecious rock crystal, composed of glass, not exceeding an inch in dimensions, and not mounted or set, are dutiable at the rate of 60 per cent ad valorem under paragraph 100, when such articles, subsequent to their manufacture Into the condition that consti- tutes imitations of precious stones, are ornamented by painting, and not at 20 pe'r cent under paragraph 435. (T. D. 25198— G. A. 5644 ; April 12, 1904.) 440 DIGEST OF CUSTOMS DECISIONS, 1904-1907. Precipitated chalk. (See Chalk.) Prepared mushrooms. (See Mushrooms.) Prepared shellfish. (See Shellfish.) Presents in baggage. (See Effects, personal.) Preserved figs. (See Figs, preserved.) Preserved palm leaves, grasses, etc. (See Grasses and palm leaves.) Preserved pineapples. (See Pineapples, preserved.) Printed matter. Advertising tape — Advertising tape consisting of several yarns of cotton held together in parallel positions by some sticky substances and printed thereon not dutiable as printed matter. (See Advertising tape.) Postal cards — Postal cards printed by autochrome process dutiable as. (See Postal cards.) Printed paper bags. (See Paper bags.) Printing and publication — Amendment of circular 17 of 1906. (T. D. 27859; circular No. 5; January 23, 1907.) Printing paper. (See Paper, printing.) Prints, lithographic (See Lithographic prints.) Prismatic glass. (See Glass.) Prisms, glass. (See Glass prisms.) Products of the Philippines exported to the United States from another country. (See Philippine Islands, products of.) Pro forma invoice. (See Entry.) Protest. Abandonment of merchandise — A controversy growing out of an attempted abandonment of merchandise under section 23, act of June 10, 1890, as amended by the act of May 17, 1898, presents a proper subject of protest. (T. D. 26808 — G. A. 6022 ; AprU 21, 1905.) Action of local appraiser — If the local appraiser proceeds upon a wrong principle or contrary to law in ascertaining the market value of imported merchandise, his action in this respect is reviewable upon protest. Passavant's case, G. A. 4074 (T. D. 18949), and Eisenbach's case, G. A. 5090 (T. D. 23558). (T. D. 26354— G. A. 6085; May 5, 1905.) DIGEST OF CUSTOMS DECISIONS, 1904-1907. 441 Protest — Continued. Allegation of duress — An allegation in a protest that such entry was made under duress will not be sustained in the absence of satisfactory evidence bringing the case within the rule declared in Robertson v. Bradbury (132 XJ. S., 491; 10 Sup. Ct. Rep., 158). (T. D. 26233— G. A. 5994; March 30, 1905.) Amendment of, on appeal. (See Appeals from Board of General Appraisers.) " Blanket " — Protests not in conformity with act of June 10, 1890 — A " blanket " protest against all rates assessed, containing irreconcilable allegations of fact, and claiming the goods dutiable under 24 different provisions of the tariff act of 1897 that prescribe over 50 different rates of duty, held not to comply with the requirements of section 14, act of June 10, 1890, that the protest shall set forth therein distinctly and specifically the reasons for the objection of the importer to the collector's decision. — Davles v. Arthur (96 TJ. S., 148), Burgess v. Converse (2 Curt, 223), Herrman v. Robertson (152 V. S., 521), G. A. 6223 (T. D. 26897), G. A. 6487 (T. D. 27743), and G A. 6491 (T. D. 27761) cited and followed; Koechl i;. United States (91 Fed. Rep., 110) cited and dis- tinguished. (T. D. 27885— G. A. 6534; February 1, 1907.) Collector to forward to Board regardless of his opinion as to jurisdiction — Where a protest against the liquidation of an entry of imported merchan- dise has been lodged with the collector, under the provisions of section 14, customs administrative act of June 10, 1890, the duty is mandatory on the collector to transmit the invoice and all the papers and exhibits connected therewith to the Board of General Appraisers, without regard to any opinion which he may entertain as to the jurisdiction of the Board. In re Clement & Bray, G. A. 5159 (T. D. 23791). (T. D. 26414— G. A. 6055; May 25, 1905.) , Construction of — Companion protest — The Board of General Appraisers had before it several protests relating to the classification of certain merchandise, one of which stated objec- tions to the collector's assessment that were not stated in the other pro- tests. Held that the presence of the former protest was of no moment as affecting the construction of the latter protest. (T. D. 24923 ; January 14, 1904.) Construction — " Other rate or rates " — A protest read in part, " protest is hereby made against * * * your decision assessing duty at 35 per cent ad valorem, or other rate or rates, on lithographic prints, krippen, mechanical cards, etc., covered by entries below named. * * * This protest is intended to apply separately and collectively to every part of goods assessed under paragraph 418, as well as to all other goods assessed at 35 per cent ad valorem." The entry referred to did not cover any merchandise assessed at the rate of 35 per cent ad valorem, or under said paragraph 418, but did cover lithographic prints and booklets assessed under paragraph 40O. Held that the protest might be construed as relating to those articles, and not as limited to goods assessed at 35 per cent. Fuld v. United States. United States circuit court of appeals, second circuit, January 11, 1907 ; No. 117; suit 4038. Appeal by importer from circuit court of the United States for the southern district of New York (143 Fed. Hep., 920, T. D. 27134), afllrming abstract 6676 (T. D. 26390). Decision reversed. (T. D. 27878; January 30, 1907.) 442 DIGEST OP CUSTOMS DECISIONS, 1904-190'7. Protest — Continued. Defaults — Reopening — Where an importer has been duly notified of a day set for the hearing of his protest and falls to appear, he will be defaulted and the default will not be opened or the case further continued unless a proper excuse be rendered based on reasonable grounds. (T. D. 26864 — G. A. 6211; November 15, 1905.) Departure on appeal from " reasons for objection " set forth in protest — In appealing from a decision of the Board of General Appraisers, an im- porter set forth in his petition a claim based on a paragraph of the tariff act not referred to in his protest filed with the collector and passed on by said Board. Held, that this is not permissible under section 14, customs administrative act of June 10, 1890, which prescribes that the decision of the collector " shall be final and conclusive, * * * unless * * * within ten days after but not before " liquidation of the importer's entry the importer shall file with the collector a protest " setting forth therein * » * the reasons for his objections " to the assessment. (T. D. 24923 ; January 14, 1904.) Effects of lecturer in bond — An entry made under paragraph 701, act of 1897, may be liquidated by the collector at any time after entry and before the expiration of the time named in bond, and a protest objecting to the classification made by the collector under such liquidation, which is filed within ten days thereafter and before the expiration of the bond, is valid, and the ques- tions raised may be considered and decided by the Board of General Appraisers, before the expiration of such period, irrespective of whether any duties have been or may be collected. (T. D. 27302— G. A. 6346; April 17, 1906.) Evidence — Estoppel — It is incumbent upon importers to offer evidence in support of the claims made in their protests at the hearings in their cases before the Board of General Appraisers, the words " further evidence " contained in sec- tion 15 of the administrative act of June 10, 1890, having been judicially held to mean evidence in addition to that previously submitted to the Board. Importers who have failed, after due notice, to introduce evi- dence in support of their contentions in protest cases before the Board, are estopped from the introduction of such evidence before a higher tribunal in appeal from decisions of the Board wherein the appellants have been defaulted on the ground of nonappearance, the latter being, constructively, an abandonment of their protests. See United States v. China and Japan Trading Company (71 Fed. Hep., 864) and Donat v. United States (124 Fed. Kep., 463). (T. D. 26614— G. A. 6117; July 25, 1905.) Estoppel — Laches of customs officers — The failure of customs officers to forward an importer's protests to the Board of General Appraisers without undue delay or to preserve the official samples does not constitute a sufficient reason for reversing the assessment of duty. (T. D. 28056; April 3, 1907.) Tailure to act on protest — Liability for act of predecessor — A cause of action does not accrue against a collector of customs in favor of the importers because his predecessor failed either to sustain or to forward to the Board of General Appraisers protests that had been filed DIdiES* 6F CtrSTOMS DECISrdNS, 1904-1907. 443 Protest — Continued. Failure to act on protest-^Iiilability for act of predecesso): — Coatinued. by the importers under section 14, customs administrative act of 1890. A Cause of action d6es not dcefue against a- collector of customs in favor Of Importers wKere he acted in accordance with instructions of the Sec- retary of the Treasury, issued under section 25, tariff act of 1894, be- stowing on the Secretary the right to order reliquidation in certain cases of variation in currendy values. (T. D. 28451 ; October 16, 1907.) Failure to specify rate — Certain lithographic prints, erroneously classified as printed matter, were claimed in tHe importer's protest to be dutiable under a paragraph relating to other articles besides lithographic prints, " at the rate or rates therein provided accordlnjg' to thickness, cutting size, etc." Lithographic prints are the only articles made dutiable under said paragraph accord- ing to " thickness " and " cutting size." Held that, as It was practicable for the collector under the law to procure samples of the merchandise and ascertain the facts determining the applicable rate, the protest, re- gardless of its failure to specify such rate, was suflBciently distinct and specific to meet the requirements of section 14, customs administrative act of 1890. Hensel v. United States. United States circuit court, southern district of New York; December 9, 1907; suit 4890. Appeal by importer from decision of Board of United States General Appraisers, G. A. 6549 (f. D. 27943). Board reversed. (T. D. 28637; December 23, 1907.) Forwarding of, to Board — All papers submitted in connection with protests under section 14, act of June 10, 1890, should be forwarded to the Board of United States Gen- eral Appraisers, as required by article 1464 of the Customs Regulations of 1899. (T. D. 24929 ; January 25, 1904.) Collectors to forward all protests to the Board of General Appraisers. (T. D. 25307 ; circular No. 48 ; May 24, 1904 ; T. D. 25996 ; circular No. 12 ; January 25, 1905.) Goods withdrawn from bonded warehouses — Time of filing — A protest can not properly be filed before the cause of action of the im- porter arises; and a protest claiming that goods in a bonded warehouse are dutiable according to their Weight on withdrawal Is premature if filed before withdrawal. It should properly be filed within ten days after such time of withdrawal. (T. D. 25363-^G. A. 5695; June 1, 1904.) Goods in bond — Weight on withdrawal — As it can not be known that any change has occurred in the weight of goods in bond between the time of their entry and withdrawal, or the extent of such change, if any, ascertained until the goods are finally weighed and actually withdrawn from bond, protests anticipating the contingency of a reduction in the weight of the goods on withdrawal from bond and filed within ten days of the original liquidation. Held to be prematurely filed and not entitled to consideration. Proper time for filing protest: Protests of the above nature should be filed within ten days after, " but not before the ascertainment and liquidation of duties, as well In cases of merchandise entered in bond as for consumption," in accordance with section 14 of the customs administrative act of 1890. Constructive liqui- dation : If, upon witlidrawal', It should appear that there was a change in the weight of the merchandise, and the collector should refuse to recon- 444 DIGEST OP CUSTOMS DECISIONS, 1904-1907. Protest — Continued. . _ ■ Goods in bond — Weight on withdrawal — Continued. sider his previous action or to acquiesce in the claim of the importer, such refusal would constitute a definite and final ascertainment and liquidation of duties against which a protest might be filed thereafter but not before. (T. D. 27486— G. A. 6396; July 10, 1906.) Where on the withdrawal of merchandise from bonded warehouse the col- lector refuses the importer's claim for abatement of duty to which he is entitled on account of shrinlvage in weight of the merchandise while in warehouse, such refusal constitutes a liquidation within ten days of which a protest may be filed by the importer, in the manner prescribed by section 14, customs administrative act of June 10, 1890. A protest filed within ten days after the original liquidation, while the merchandise is yet in warehouse, is premature and invalid. American Cigar Company v. United States and Falk v. United States. (T. D. 27036; January 19, 1906.) Indorsement with date of liquidation of entry — Protests under section 14, act of June 10, 1890, to be indorsed by collectors with the date of liquidation of the entry and date of filing. (T. D. 25145 ; circular No. 26; March 25, 1904.) legality of protest claiming higher rate — Importers may properly file a protest against the decision of a Collector of customs as to the rate of duty on imported merchandise, claiming it to be dutiable at a higher rate than that imposed by the collector. (T. D. 25S27; December 2, 1904.) Merchandise advanced without examination — Where the appraiser advances the value of goods without examining them or samples of them, he proceeds contrary to law, and therefore his find- ings are not final and conclusive, but may be reviewed by the Board of General Appraisers in the manner provided in section 14, customs ad- ministrative act of 1S90. United States v. Baer. (T. D. 27753 ; December 12, 1906.) On reliquidation — If a collector of customs, in reliquidating an entry pursuant to a decision of the Board of General Appraisers, fails to conform to such decision, his action may be reviewed by the Board, under section 14, customs ad- ministrative act of June 10, 1890, if a protest is filed within ten days after the liquidation. United States v. Dickson. United States circuit court of appeals, second circuit; May 24, 1905; suit 3456. Appealed by United States from decision of the circuit court, southern district of New York (131 Fed. Eep., 573; T. D. 25339). Board affirmed. (T. D. 26422; May 27, 1905.) Acquiesced in. (T. D. 26527.) The reliquidation of an entry by a collector, made to execute the mandate of the Board of General Appraisers, which conforms to such mandate, will confer on the importer no new right of protest. Neither tlie Board nor the courts, however, in passing on the classification of imported merchandise, can make their mandate for reliquidation extend beyond the issues specifically raised by the protest under consideration ; and any action by a collector of customs in violation of this principle would prop- erly be subject to a new protest and appeal to the Board for correction. (T. D. 27538— G. A. 6408; July 27, 1906.) DIGEST OF CUSTOMS DECISIONS, 1904-1907. 445 Protest — Continued. Payment of duty^^ In order to secure a review of the decision of a collector of customs by the Board of General Appraisers under section 14, customs administrative act of 1890, an importer must, in addition to filing a protest, pay the amount of duties ascertained by the collector to be due, if the merchandise is entered for consumption. United States v. Tiffany. (T. D. 27754; December 12, 1906.) Proof of allegations — The Board will not accept as satisfactory proof of the allegations of a protest a condition of merchandise shown to be temporarily fashioned for the purpose of effecting a lower rate of duty. (T. D. 25330— G. A. 5688; May 26, 1904.) Questions over which Board has no jurisdiction — Protests raising questions over which the Board has no jurisdiction are properly dismissed. (T. D. 26444— G. A. 6062; June 2, 1905.) Reliquidation as to goods not covered by protest. (See Entry, reliquidation. ) Eelictuidation — Failure to follow Board decision — A collector of customs reliquidated the duty under a decision of the Board of General Appraisers sustaining an importer's protest, but failed to follow exactly the terms of the decision. Held that the importers might properly file a new protest against this action of the collector. Hunter i;. United States. (T. D. 27510; July 25, 1906.) Reliquidation — Sustaining protest without transmission to Board of General Appraisers — Section 14, customs administrative act of 1890, providing for the filing of protests by dissatisfied importers against decisions of collectors of cus- toms and for the transmission of the protest to the Board of General Appraisers for decision, is as well complied with where a collector sus- tains a protest without such transmission as where he sends it to the Board. A collector of customs liquidated duties at the exchange value of the rupee, and the importers protested under section 14, customs ad- ministrative act of 1890, contending that the pure metal value estimated by the Director of the Mint should have governed. The collector sustained the protest under instructions of the Secretary of the Treasury, and re- liquidated accordingly, but subsequently rereliquidated on the same basis as the original liquidation, under further instructions issued under section 25, tariff act of 1894, giving the Secretary the right to order reliquidation in certain cases of variation in currency values. Held that this third liquidation was legal, the Secretary's right to exercise the powers conferred by said section not being impaired by his previous acquiescence in the protest. Section 21, act of June 22, 1874 (18 Stat., 190), making final the liquidation and settlement of duties, " after the expiration of one year from- the time of entry, in the absence of ■* ■* * protest," does not prohibit a reliqui- dation in an increased amount, where a protest has been filed, even though that protest has been sustained and there remains pending no unsatisfied protest. Gulbenkian v. Stranahan. United States circuit court, southern district of New York; April 29, 1907. At law. Action for damages. Decision in favor of the Government. (T. D. 28451; Octo- ber 16, 1907.) Note. — This case is now pending in the circuit court of appeals, second circuit, on a writ of error. 446 DIGEST OF CUSTOMS DECISIONS, lOOiT-igO*?. Protest — Continued. Keliquidation under Board decision — Effect upon pending protests^- A reliquidation of an entry by a colleotor to execute an order . 24292) from decision of Board of General Appraisers, G. A. 5294 (T, D. 24266). Board affirmed. (T. D. 26316; April 21, 1905.) An importer, in protesting against the erroneous assessment of duty on part of an Importation of mercliandise covered by several invoices, speci- fied in bis protest an invoice containing only mercliandise tbat bad been properly assessed instead of one containing tbat vrhich was improperly assessed. Held tbat the protest could not be construed as relating to the goods on any other invoice than that .specified therein. United States V. Hartley. United States circuit court, southern district of Kew York; June 1, 1905; suit 1245. Appeal by United States from decision of Board of General Appraisers dated January 32, 1893. Board reversed. (T. D. 26640; July 29. 1905.) Note. — No appeal was taken by Impoi-ter. A protest against the assessment of duty on imported merchandise merely asserted the merchandise to be dutiable under a certain paragraph of the tariff, which was the same paragraph under which the assessment in questicin was made, bvit did not state either the grounds of the importers' objections to the assessment or the rate of duty desired to be applied ; and said paragraph was a long one. Hchl that the protest was not sufficiently distinct and specific to satisfy the requirements of section 14, customs administrative act of June 10, 1890. Boker i . United States. T'nited States circuit court, southern district of New York; June 1, 1905; suit 3769. Appeal by importers from decision of Board of General Appraiser^ G. A. 5879 (T. D. 25892). Decision of Board affirmed. (T. D. 20451; June U, 1905.) .V protest claimed an article to be free of duty as " glue stock." Held that the protest was sufficiently specific although it failed to designate by number paragraph 572 of the free list under which the claim was made. <;. A. .5283 (T. D. 24244) and G. A. 5514 (T. D. 24848) cited. (T. D. 2(!680— G. A. 6140; August 24, 1905.) In a protest against an erroneous assessment of duty the proper rate of duty was claimed, but the objections to the assessment were based upon inapplicable provisions of the tariff act. Held that the protest was not sufficiently distinct and specific to satisfy the requirements of section 14 of the customs administrative act of June 10, 1890. United States c. Bayersdorfer (126 Fed. Rep., 732; T. D. 24923) ; In re Solvay Process Company 034 Fed. Rep., 678; T. D. 26039) ; United States v. Fleitmaun (137 Fed. Rep., 470; T. D. 2611S) ; In re Austin (47 Fed. Rep., 873) ; Chung Yune v. Kelly (14 Fed. Rep., 039) ; Boker v. United States, not reported (T. D. 26451), and G. A. 4763 (T. D. 22482) cited. (T. D. 26807— G. A. 6179; October 23, 1905.) Certain steel grinding plates, claimed in the protest to be dutiable properly as steel castings, were shown by the testimony of the importer to be steel plates, advanced from the class of castings by being machined subse- quently to being cast. Held that, notwithstanding that the protest cited the correct rate and the correct paragraph number, it was insufficient by reason of the misdescription contained therein. The attention of the col- lector was not directed by the protest to the provision of law under which the importer made his proof at the hearing. T'nited States r. Bayers- dorfer (126 Fed. Rep., 732; T. D. 24923), Boker v. United States (T. D. DIGEST OF CUSTOMS DECISIONS, 1004-1907. 451 Protest — Continued. Sufflciency of — Continued. 204.51), and Hempstead v. United States (94 Fed. Rep., 484), cited and followed; G. A. 5397 (T. D. 24604) and G, A. 5(;S2 (T. D. 25290) cited. (T. D. 20835— G. A. 6193; November 2, 1905.) A protest which does not point out distinctly and specifically the provision of law relied upon by the protestant, nor the rate of duty applicable to the particular merchandise, and which assigns no reason why the par- ticular alleged rate is applicable, or any such reasons, but which alleges a rate of duty inapplicable to the merchandise in question, is iusutflcient. (T. D. 27031— G. A. 6447; September 28, 1900.) A protest which counts upon a description of merchandise contained, in but one provision of the tariff law is in effect an eo nomine designation, and, as such, sufficient. Salambier r. United States (170 U. S., 021) followed. (T. D. 27662— G. A. 6460; October 10, 1906.) A protest assailing a reappraisement simply on the ground that no lawful reappraisement was made by the Board is too vague and uncertain to comply with the requirements of section 14 of the customs administrative act of 1800. Such protest Is defective in failing to state in what particu- lar the alleged irregularity and illegality consisted. (T. D. 27717 — G. A. 0480; November 17, 1906.) Cotton gloves : A protest from which it plainly appears that the claim is lodged under a paragraph of the tariff act providing eo nomine for mer- chandise, and which is the sole paragraph in the tariff act providing for such merchandise, is sufficient. (T. D. 27704 — G. A. 0476 ; November 9, 1900.) Failure to cite paragraph: A protest claiming a "refund of duty on * * * skins," held a sufficient reference to paragraph 604, act of 1S97, exempting from duty " skins of all kinds," and to satisfy the requirement of section 14, customs administrative act of 1890, that the grounds of protest shall be stated "distinctly and specifically." (T. D. 27117; February 7, 1900.) Failure to claim proper rate : A protest against the assessment of duty on imported merchandise merely asserted the merchandise to be dutiable under a certain paragraph of the tariff, which was the same paragraph under which the assessment in question was made, but did not state either the grounds of the importers' objections to the assessment or the rate of duty desired to be applied ; and said paragraph was a long one. Held that the protest was not sufficiently distinct and specific to satisfy the requirements of section 14, customs administrative act of 1890. Bolder v. United States. United States circuit court of appeals, second circuit; February 23, 1900; No. 145; suit 3709. Appeal by importer from deci- sion of circuit court, southern district of New York (140 Fed. Rep., 115; T. D. 26451). Lower court affirmed. (T. D. 27192; March 7. 1906.) Failure to specify proper rate : A protest that does not point out specifically and distinctly the proper rate of duty for the merchandise covered thereby does not sufficiently meet the requirements of section 14, customs admin- istrative act of 1890. Fuld v. United States. United States circuit court, southern district of New York ; January 20, 1900 ; suit 4038. Appeal by importer from decision of Board of General Appraisers, Abstract 0070 (T. D. 20390). Board sustained. (T.D. 27134; February 21, 1900.) Indefinite reference to provision relied on : The provision in section 14, customs i:dministrative act of 1S90, that importers shall set forth, " dis- tinctly and specifically " in their i)rotests the reasons for their objections, 452 DIGEST OF CUSTOMS DECISIONS, 1904-1907. Protest;— Continued. Sufficiency of — Continued. is not satisfied by tlie contention that tlie " mereliandise is dutiable at the appropriate rate and under the proper ijaragiaph according to the com- ponent material of chief value." Rosenberg v. United States. United States circuit court, southern district of New York; February 22, 1906; suit 4126. Appeal by importer from decision of Board of General Ap- praisers, Abstract 8161 (T. D. 26274). Board affirmed. (T. D. 27183; March 7, 1906.) Nickel wire, with an iron or steel core, was assessed for duty at 45 per cent ad valorem under the provisions of paragraph 137, act of 1S97, as a wire pot specially provided for. The only claim in the protests is that the goods are " properly dutiable under the provisions of paragraph 137, act of 1897." Held that the protests are Insufficient, in that they do not set forth distinctly and specifically the reasons for the importer's objections to the assessment of duty, as required by section 14, act of June 10, 1890. Boker v. United States (T. D. 27192), affirming Boker v. United States (140 Fed. Rep., 115; T. D. 2G451), and G. A. 5879 (T. D. 25892) cited and followed. (T. D. 27329— G. A. 6361; May 5, 1906.) Requirements: The well-established rule by which the sufficiency of a pro- test is measured, adopted, and followed by the courts for over a century is as follows: It must be so distinct and specific as to show that the objection taken at the trial was, at the time the protest was made, in the mind of the importer, and that it was sufficient to notify the collector of its true nature and character. The following requirements have been established in pursuance to the above rule: (1) The protest must point out the paragraph and the portion of the paragraph applicable to the goods where there are difEereut rates applicable to differentiated goods provided for in the same paragraph. (2) The protest must correctly describe the goods. (3) The protest must correctly set forth the rate of duty applicable. (4) Where the goods are described eo nomine in the tariff act it will be sufficient to so describe them in the protest. (5) Where a genus and species are both named in the tariff act, it will not suffice in the protest to rely upon that relationship and allege the mer- chandise to be other than of the name to be counted upon for judgment. (6) The reasons for the objections to the decision of the collector must be distinctly and specifically set forth in the protest. (T. D. 27328 — G. A. 6360; May 5, 1906.) Similitude clause : Where an importer intends to make the contention that his merchandise is dutiable by virtue of the similitude clause, it is neces- sary that he should state the fact in his protest. A protest claiming an article to be dutiable under the proper paragraph of the tariff act, but which fails to refer to the similitude clause, is insufficient to raise the question whether the article should have been classified under the para- graph cited by virtue of the similitude clause. Following United States V. Dearberg (T. D. 27008), which reversed 135 Federal Reporter, 245 (T. D. 25782), and Absti-act 775 (T. D. 25134). (T. D. 27252— G. A. 6327; March 29, 1906.) Similitude clause: An importer, in objecting to the assessment of duty, in- tended to rely upon the similitude clause in section 4, act of 1897, but did not refer to that provision in his protest. HeM that the grounds of protest were not stated " specifically and distinctly " within the mean- ing of section 14, customs administrative act of 1890. United States v. Dearberg, United States circuit court of appeals, second circuit; De- DIGEST OF CUSTOMS DECISIONS, 1904-1907. 453 Protest — Continued. Sufficiency of — Continued. cember 22, 1905 ; No. 73 ; suit 3527. Appeal by United States from de- cision of circuit court (135 Fed. Rep., 245; T. D. 25782). Lower court reversed. (T. D. 27008; January 12, 1906.) Steel plates : Steel plates for engravers' use, with a polished surface and beveled edges, upon which duty had been assessed at the rate of 45 per cent ad valorem under the provisions of par.agraph 193, act of 1897, as articles of metal not specially provided for, were found to be dutiable properly under the provisions of paragraphs 135 and 141 of said act, as steel plates polished to a perfected surface finish or polish better than the grade of cold rolled, smoothed only, at a rate proportioned to the value, as prescribed in the former paragraph, plus 1 cent per pound under the latter. The protests, apart from certain obviously inapplicable claims, set up that the goods are dutiable under paragraph 135 only. Held that the protests are insufficient in that they do not specify the correct rate of duty and do not cite the provisions of law under which the goods are dutiable. United States v. Fleitmann (137 Fed. Rep., 476; T.D. 26118) ; Boker v. United States (T. D. 27192), affirming 140 Federal Reporter, 115 (T. D. 26451) ; United States v. Bayersdorfer (126 Fed. Rep., 732; T. I). 24923), and G. A. 6360 (T. D. 27328) cited and followed; G. A. 5613 (T. D. 25108) distinguished. (T. D. 27684— G. A. 6472 ; October 30, 1906.) Wire fishhooks : A protest claiming that fishhooks made from round iron or steel wire upon which duty has been assessed at the rate of 40 per cent ad valorem and IJ cents per pound under the provisions of paragraph 137, act of 1897, " should be dutiable at the rates provided for wire, ac- cording to gauge, valued at under 4 cents per pound, under paragraph 137 of the above act," Held to be insufficient (1) because, under the rule in the case of Boker v. United States (140 Fed. Rep., 115; T. D. 26451), affirmed without opinion (T. D. 27192), it fails to state the ground of objectioij or the rate of duty which is claimed; (2) because articles made from wire are denominatively provided for in paragraph 137 at rates different from that prescribed in said paragraph for wire. G. A-. 5879 (T. D. 25892), affirmed in the Boker case (supra) cited and followed. (T. D. 27763— G. A. 6493; December 17, 1906.), A protest against the rate assessed on " lithographic prints, or other mer- chandise," and claiming that the goods are dutiable under paragraph 400, without specifying what rate of duty is claimed of the many pro- vided in said paragraph, or under what portion of the paragraph they should be assessed, and containing no description of the goods, is de- fective, and, in the absence of a precise description of the goods in the entry or invoice, will be overruled as insufficient. — Herrman v. Robertson (152 U. S., 521) ; Presson v. Russell (i6., 577) ; United States v. Bayers- dorfer (126 Fed. Rep., 732; T. D. 24923) ; Boker v. United States (145 Fed. Rep., 1022; T. D. 27192) ; G. A. 6361 (T. D. 27329) cited and fol- lowed. (T. D. 27943— G. A. 6549; February 20, 1907.) Figured cotton articles of similar description to those which were held in G. A. 5790 (T. D.. 25580) to be dutiable as countable cotton cloth at cer- tain rates as provided for in paragraphs 304 to 309, tarifC act of 1897, with 2 cents per square yard additional under paragraph 313, were claimed to be " dutiable as cotton cloth (by virtue of paragraph 310, Schedule I, tarifiC act of 1897) at the appropriate rate according to the number of threads per square inch, the value per square yard and the number of square yards to the pound under paragraphs 304 to 309, in- 454: DIGEST OF CUSTOMS DECISIONS, 1904-1907. Protest — Continued. Sufficiency of — Continued. elusive, Schedule I, tariff act of 1S97." Held that the protests are in- sufficient in that they do not set forth "distinctly and speciflcally" the reasons for the importers' objections to the assessment of duty made by the collector, as required by section 14, act of June 10, 1890. They do not name the rate of duty or the particular paragraph of the law under which the goods should have been classified, and they are not sufficient to notify the collector of the nature and character of the objection sought to be raised by the protests. — Presson v. Russell (152 U. S., 577), Bolcer r. United States (145 Fed. Rep., 1022; T. D. 27192), affirming 140 Federal Reporter, 115 (T. D. 26451), Rosenberg v. United States (146 Fed. Rep., 84; T. D. 27183), United States v. Bayersdorfer (126 Fed. Rep., 7.32; T. D. 24923), G. A. 4566 (T. D. 21640), G. A. 6360 (T. D. 27328), and the many authorities therein quoted, G. A. 6447 (T. D. 27631) and G. A. 0472 (T. D. 276S4), cited and followed. (T. D. 28159— G. A. 6588; May 14, 1907.) A protest making reasonable alternative claims, one of which specifies the applicable rate of duty and the paragraph of the law under which the goods should have been classified, held to be a sufficient compliance with the requirements of section 14, act of June 10, 1890. — Koechl r. United States (91 Fed. Rep., 110). Protests stating that the reasons for the objection to the assessment made by the collector are that the goods are " more aptly and specifically provided for " under other provisions of the tariff which are specified, is in form and substance a compliance with the requirement of the statute that the protest shall set forth therein dis- tinctly and speciflcally the reason for the importer's objection to the col- lector's decision. — Greely's Administrator v. Burgess (18 How., 41.''.) ; Davies v. Arthur (96 U. S., 148) ; Arthur v. Morgan (112 U. S., 495) ; Schell's Executors v. Fauchfi (138 U. S., 562) and Presson v. Russell (152 U. S., 577) cited. (T. D. 28171— G. A. 6590; May 17, 19Q7.) In the determination of the sufficiency or insufficiency of a protest, the same must be considered in connection with the record, and if it can be ascertained from the invoice and protest, when read together, the par- ticulars of the merchandise, paragraph, rate of duty, etc., counted upon by the importer, such a protest is sufficient. (T. D. 28256— G. A. 6627 ; June 18, 1907.) Silk goods which should have been classified under the first subdivision of paragraph 387. tariff act of 1897, as " in the gum," at the rate of 50 cents per pound, were asserted in the importer's protest to be classifiable as " dyed," " at 60 cents per pound," which was in accord with the terms of the second subdivision. Held that the protest was a sufficient refer- ence to the provision for goods in the gum. Goods dutiable under para- graph 387, tariff act of 1897, were asserted in the importer's protest to be dutiable under paragraph 388. Held that as the language of the pro- test indicated an intention by the importer to cite paragraph 387, the protest should be construed as referring to that paragraph. Leerburger v. United States. United States circuit court, southern district of New York; June 11, 1907; suit 4133. Appeal by importer from decision of Board of United States General Appraisers, Abstract 8323 (T. D. 26753). Board reversed. (T. D. 28262; June 19, 1907.) A protest read, " you have assessed a duty of 1 cent per pound, presumably under paragraph 141, and in addition to other rate or rates on certain iron or steel. Said merchandise is not covered by, nor dutiable under, DIGEST OP CUSTOMS DECISIONS, 1904-1907. 455 Protest — Continued. Sufficiency of — Continued. tlie said paragraph, nor any portion thereof." Held that this was a suflBciently definite statement of objections to the assessment of an addi- tional duty of 1 cent per pound under said paragraph 141. McCoy Com- pany V. United States. United States circuit court, southern district of New YorJi ; May 15, 1907 ; suit 4169. Appeal by importer from decision of Board of United States General Appraisers, Abstract 9553 (T. D. 26958). Board reversed. (T. D. 28283; June 26, 1907.) Timeliness of — Holidays — Notice was posted in a custom-house that it would be closed June 17, a holiday observed by local custom but not established by law. Certain importers, having notice of the closing of the custom-house on that day, which was the tenth after liquidation of their entry, filed a protest on the day following. Held that the protest was filed in accordance with the requirements of section 2931, Revised Statutes, providing that pro- tests shall be made " within ten days after the ascertainment and liquidation of the duties." Frost v. Saltonstall. United States circuit court, ^district of Massachusetts ; Boston, November 12, 1887 ; No. 2892 ; law docket. At law. Suit by importers against collector of customs at port of Boston to recover excessive duties paid under protest. (T. D. 25040; February 18, 1904.) The importers failed to protest against the exaction of duty on certain charges on the original liquidation of the entry. Later, on the liquida- tion of the entry for the purpose only of including a damage allowance, but without affecting in any way the amount of duty on the charges, a protest was filed against the duty on the charges. Held, that the pro- test was in compliance with section 2931, Revised Statutes, requiring that protest shall be filed "within ten days after the ascertainment and liquidation of the duties." Sgobel v. Robertson (126 Fed. Rep., 577). United States circuit court, southern district of New Yorlj ; October 3, 1893 ; N. S. 18568. At common law. Suit by importers against collector of customs at the port of New York to recover excessive duties. (T. D. 25048;. February 18, 1904.) In computing the time within which such protest is required to be filed, if the last day of the ten days specified falls on a Sunday, it can not be excluded, and a protest filed on the Monday following comes too late and should be overruled. Pollman's case, G. A. 3311 (T. D. 16723). In re Mowat, G. A. 4563 (T. D. 21628) ; Shefer v. Magone (47 Fed. Rep., 872). A local statute of the State of New York (N. Y. Gen. Laws, 1892, ch. 677, sec. 27), providing for the exclusion of Sundays In such cases, has no bearing on the construction of Federal statutes, which must be governed by the decisions of the Federal courts. (T. D. 26414 — G. A. 6055; May 25, 1905.) Section 14, customs administrative act of 1890, prescribing that protests against decisions of collectors of customs shall be filed "within ten days after but not before " liquidation, fixes definitely the period within which protests must be made ; and a protest not filed therein is not valid. The time within which to file a protest was not extended by the error of a liquidating clerk in noting on the entry the date of liquidation as being later than it actually was, even though the importer may have been misled by the error, where such date was correctly given in the liquidation sheet posted for public inspection and iu the notice of liqui- 456 DIGEST OF CUSTOMS DECISIONS, 1904-1907. Protest — Continued. Timeliness of — HoUdays — Continued. dation sent to tlie importer. In case of discrepancy as to the date of liquidation, appearing between the entry and the liquidation sheet posted for the inspection of importers in accordance with articles 1416 and 1460, Customs Regulations, 1S99, the importer is bound to talve notice of the latter rather than the former. Wyman v. United States. United States circuit court of appeals, eighth circuit; July 22, 1907; No. 2580 (suit 179S). Appeal by importer from circuit court of the United States for the eastern district of Missouri (T D. 28210) reversing decision of Board, Abstract S.569 (T. D. 26802). Decision in favor of the Govern- ment. (T. D. 28439; October 2, 1907.) Unsigned — A nullity — A so-called protest lodged with the collector of customs against the assess- ment of duty on imported merchandise, but which is not signed either by the owner, importer, consignee, or agent of the merchandise, or by anyone else, is not the " notice in writing " required by section 14 of the customs administrative act of 1890, and must be considered a nullity and of no effect. (T. D. 28322— G. A. 6644 ; July 16, 1907.) Validity of — General assignment of error. (See Appeals from General Ap- praisers.) Waiver of defects in — ^Appeals. (See Appeals from General Appraisers.) Prune butter. Prunes boiled in water and pressed through a sieve, without the addition of sugar or any other material, are dutiable under paragraph 263, act of 1897, as fruits preserved in their own juices at 1 cent per pound and 35 per cent ad valorem. United States v. Rosenstein (90 Fed. Rep., 801), aflSrming In re Rosenstein, G. A. 3661 (T. D. 17570). In re Sonn, G. A. 4357 (T. D. 20701). (T. D. 25174— G. A. 5635; April 1, 1904.) Published decisions — When to be followed. Decisions of the Board of United States General Appraisers published in the weekly Treasury Decisions sustaining the action of collectors to be followed without special instructions from the Department. (T. D. 26948; December 21, 1905.) Puff boxes, gold. Gold ornaments in the form of small pufC boxes, enameled and set with precious stones, surmounted with a loop whereby they may be attached to chains and worn on the person for purposes of adornment, are dutiable at 60 per cent ad valorem under paragraph 434, act of 1897, as jewelry, and not at 45 per cent ad valorem under paragraph 193 of said act. -Tif- fany V. United States (T. D. 25316) distinguished. (T. D. 27130— G. A. 6292; February 15, 1906.) Pulp. Sesame. (See Sesame pulp.) Wood — Countervailing duty on. (See Duty, countervailing.) Unbleached chemical wood pulp : Unbleached chemical wood pu\p, in rolls, imported from the Province of Quebec, Canada, is dutiable at one-sixth of 1 cent per pound, dry weight, under paragraph 393, act of 1897, and is also subject to an additional duty of 25 cents per cord, in accordance DIGEST OF CUSTOMS DECISIONS, 1904-1907. 457 Pulp — Continued. Wood — Continued. with the proviso to said paragraph. In re Myers, G. A. 5306 (T. D. 24306). (T. D. 24940— G. A. 5554; January 23, 1904.) Pulp ■wood, rossed. The article known as " rossed pulp wood," consisting of bulky logs or pieces of wood cut in lengths of about 2 or 2J feet, which have been subjected to what is known as the " rosslng process," by having the bark and rough outer edge taken off by machinery, is not subject to classification under paragraph 200 of the tariff act of July 24, 1897, but is free of duty as pulp wood under paragraph 699 of said act. (T. D. 25166 — G. A. 5627 ; March 30, 1904.) So-called rossed pulp wood, consisting of pulp wood from which the bark and excrescences have been mechanically removed by what is known as the rossing process, is not dutiable under the provision in paragraph 200, act of 1897, for " blocks or sticks, rough-hewn, sawed," etc., but is free of duty under paragraph 699, relating to " logs and round unmanufac- tured timber, including pulp woods." United States v. Pierce. United States circuit court, district of Vermont ; October 19, 1905 ; suit 1595. Appeal by United States from decision of Board of General Appraisers, 6. A. 5627 (T. D. 25166). Board affirmed. (T. D. 26820; October 20, 1905.) The expression " pulp-woods," in paragraph 699 of the free list of the act of 1897, had at the time of the passage of the act no commercial signifi- cation differing from its ordinary meaning. It is a comprehensive, de- scriptive term intended to cover pulp wood in all forms. Rossed pulp wood is therefore included therein. The rossing process whereby the bark, skin, rough places, and impurities in pulp wood are removed, is not such a process as would exclude rossed pulp wood from paragraph 699, act of 1897, relating to " round unmanufactured timber, including pulp-woods." Rossed pulp wood is not manufactured timber in any true sense. In paragraph 699, act of 1897, providing for " wood : Logs and round unmanufactured timber, including pulp-woods, firewood," etc., "including" is used in the sense of "also," and does not require that the commodities to which it refers should be in the forfla of " round un- manufactured timber." United States v. Pierce. United States circuit court of appeals, second circuit; June 7, 1906; No. 268; suit 1595. Appeal by United States from decision of circuit court, district of Ver- mont (140 Fed. Rep., 962; T. D. 26820), affirming a decision of the Board of General Appraisers, G. A. 5627 (T. D. 25166). Lower court affirmed. (T. D. 27414; June 13, 1906.) Acquiesced in. (T. D. 27469.) Rossed pulp wood free of duty under paragraph 699, act of 1897, pending determination of appeal taken to the United States circuit court of ap- peals in the case of United States v. Pierce (T. D. 26820). (T. D. 26831; November 6. 1905.) Rossed pulp wood, consisting of pulp wood from which the bark and ex- cresences have been mechanically removed by what is known as the ross- ing process, is not dutiable under the provisions in paragraph 200, act of 1897, for " blocks or sticks, rough hewn, sawed," etc., but is free of duty under paragraph 699, relating to " logs and round unmanufactured tim- ber, including pulp woods." Following United States v. Pierce, C. 0. A. (T. D. 27414), which affirmed 0. C. (140 Fed. Rep., 962; T. D. 26820), and In re Pierce, G. A, 5627 (T. D. 25166). (T. D. 27539— G. A. 6409; July 27, 1906.) 458 DIGEST OP CUSTOMS DECISIONS, lOCM-lOOI. Punk. Decisifin of the T'nited States circuit court for the southern district of New York in Champion & Staudinger i: United States (T. D. 27495), involv- ing the dutiable classification of so-called punk, acquiesced in. (T. D. 27552: August 9, 1906.) (See Joss sticks.) Pure-food law. Analysis — Rules respecting communication of results of analyses of imported food products made under the pure-food law. (T. n. 26050; February 17. 1905.) Collectors directed to inform Department of importations of broken or liquid egg. (T. D. 27546; circular No. 76; August 2, 1906.) Cartage charges — The expense for cartage of merchandise in removing the same to a ware- house when detained by the order of the Secretary of the Treasury for inspection and examination by the Department of Agriculture under the so-called pure-food law, being the act of March 3, 1903, can not be im- posed upon the importer, but must be borne by the Government. Acker, Merrall & Coudit Company^s case, G. A. 5689 (T. D. 25331), and United States r. Acker, Merrall & Condit Company (133 Fed. Rep., 842; T. D. 2."i.S12). (T. D. 26244— G. A. G005: April 3, 1905.) Bills for certain cartage and labor charges arising under the pure-food law of Marcli 3, 1903, to be rendered to the Secretary of Agriculture. (T. D. 26047; February 13, 1905.) Detention of food products — Only such packages should be detained as contain In part or In whole the food product which Is specifically referred to by marks or numbers In the instructions to sample and detain. (T. D. 25370; circular No. 61; June 7, 1904.) Importations under the pure-food law — (T. D. 25957; circular Xo. 7; January 14, 1905.) Relabeling of imported food products — Until September 1, 1905, certain food products may be relabeled after im- portation, and from that date to May 1, 1906, before importation,* but no relabeling of any sort permitted after latter date. (T. D. 20582 ; July 14, 1905.) Samples — Samples of imported merchandise consumed or destroyed by the Department of Agriculture in making the inspection and analysis authorized by the so-called pure-food law, as contained in a paragraph of the appropriation act of March .", 1003, are dutiable, and the collector is required to levy and collect duty thereon the same as on the remainder of the importation. (T. D. 26880— G. A. 6197: Xovember 6, 1005.) Samples of food products without detention — The practice of sampling without detention is for the purpose of determin- ing the advisibility of detaining future shipments of the same manufac- turer and of the same products, and the results of the examination of the samples will have no effect on the rights of the consignees to retain and dispose of the particular shipments so sampled. (T. D. 25501 ; July 27, 1904.) Storage charges, merchandise detained thereunder. (See Storage charges.) DIGEST OP CUSTOMS DECISIONS, 1904-1907. 459 Purses and hand bag's. Held that certain metal purses attached to chatelaine brooches which arc made in imitation of gold and silver, are set with imitation precious stones, and vary in price from 34 marks per gross to 30 marks per dozen, are not included in the provision in paragraph 434, act of 1807, for " ar- ticles commonly known as jewelry," and are properly dutiable as manu- factures of metal under paragraph 193 of said act. Steinhardt v. United States. United States circuit court, southern district of New York ; De- cember 15, 1903; suit 3170. Appeal by importers from unpublished, de- cision of Board of General Appraisers. Decision of Board reversed. (T.D. 25468; July 8, 1904.) Note.— The Government has taken an ap- peal from this decision to the circuit court of appeals, second circuit. Women's silver hand bags or purses, used for holding money, articles of wearing apparel, etc., are not within the provision in paragraph 434, act of 1897, for " articles commonly known as jewelry," but are dutiable as articles of silver under paragraph 193 of said act. Tiffany v. United States. United States circuit court, southern district of New York ; Jlay 23, 1904 ; suit 3272. Appeal by importer from an unpublished decision of the Board of General Appraisers, dated December 3, 1901. Decision of Board reversed. (T. D. 25316; May 20, 1904.) Hand, side, and handkerchief bags and purses composed wholly of precious or other metal, or of leather with metal frames, the metal chief value, held to be dutiable as manufactures of metal under paragraph 193, act of 1897, and not as jewelry under paragraph 434 of that act. (T. D. 2547!) — G. A. 5743; July 15, 1904.) Purses composed of gun-metal mesh work dutiable at 45 per cent ad \ alorem under paragraph 193, act of 1897. (T. D. 26507^G. A. 0075; June 15, 1905.) PyrogTaphic bulbs and nets. Rubber bulbs and cotton nets made to fit the same, invoiced as with such bulbs, packed in the same cases and imported at the same time, and in- tended to be used with such until one or the other becomes worthless. Held properly dutiable as entireties in chief value of rubber, at the rate of 30 per cent ad valorem, under the provisions of paragraph 449, act of 1897. (T. D. 27630— G. A. 6446; September 28, 1906.) Pyroxylin mouthpieces. (See Siuokers' articles.) Q. Quarantine of imported cattle. (See Cattle.) Quarantine reg'ulations. Fruit vessels plying between fruit ports of Central America and ports of the United States south of the southern boundary of Jlaryland. Amend- ment to regulations. (T. D. 27613; circular No. 86; September 17, 1900.) Special quarantine regulations for fruit vessels. (T. D. 27200; circular No. 32; March 13, 1906.) Special quarantine regulations for fruit vessels. (T. D. 28089; circulai- No. 27; April 15, 1907.) Inspection and quarantine of animals imported into the United States. (T. D. 28212; circular No. 33; May 31, 1907.) East Alburg, Vt., designated as a quarantine station. (T. D. 285.30; November 25, lfi07.) 60 DIGEST OF CUSTOMS DECISIONS, IQOl-igO';. uarantine regulations — Continued. Maintenance of quarantine against Cuban ports. (T. D. 28470; circular Xo. 63; October 29, 1907.) (T. D. 28562; circular No. 71; November 30, 1907.) Termination of quarantine against Cuban ports. (T. D. 28616; circular No. 74; December 13, 1907.) uarries or tiles. So-called Welsh quarry tiles, consisting of small square tiles uniformly known as quarries, held not to be dutiable under paragraph 88, act of 1897, as " tiles," but to be dutiable by similitude under paragraph 87 of said act as " brick, other than fire brick," which they closely resemble in material, quality, texture, and the use to which they are put, within the meaning of the so-called similitude clause in section 7 of said act. Traitel r. United States. United States circuit court, southern district of New York ; June 1, 1904 ; suit 3264. Appeal by importer from unpub- lished decision of Board of General Appraisers. Decision of Board reversed. (T. D. 253S9; June 10, 1904.) Welsh quarries, or small, square tiles uniformly known as quarries, are dutiable at 25 per cent ad valorem under the provision of paragraph 87, act of ISO", for brick other than fire brick, not glazed, enameled, painted, vitrified, ornamented, or decorated in any manner, and not at 4 cents per square foot under paragraph 88. Traitel v. United States (T. D. 25389) followed. (T. D. 25494— G. A. 5752 ; July 25, 1904.) luebracho, extract of. Extract of quebracho not free of duty as " cutch " under paragraph 542, act of 1897, but -dutiable under paragraph 22. (T. D. 27197 ; March 0,. 1906.) luill toothpicks. (See Toothpicks.) luills, eagle. (See Feathers.) R. Labbits, dead. Dead rabbits dutiable at 2 cents per pound under paragraph 274 and section 7, act of 1897. (T. D. 26330; April 29, 1905.) lags. Old jute bagging— Waste— Held that coarse pieces of old jute bagging, removed from cotton bales, which are torn, ragged, and dirty, and are not of such a character as to be capable of use for patching purposes or otherwise than as paper stock or for stuffing, are not dutiable as " waste " under paragraph 463, act of 1897, but free of duty under paragraph 648 as " rags." Train-Smith Company v. United States. United States circuit court, southern district of New Tork ; June 5, 1905 ; suit 3347. Appeal by importer from decision of Board of General Appraisers, G. A. 5265 (T. D. 24172). Decision of Board revised. (T. D. 26484; June 9, 1905.) Waste gunny bagging. (See Bagging, waste.) Woolen — Clippings of woolen material, produced in the process of making up gar- ments, are " rags " within both the popular and the commercial signifi- DIGEST 'OF CUSTOMS DECISIONS, 1904-1907. 461 Eags — Continued. Woolen — Continued. cation of the term, and are more specifically provided for as " woolen rags " in paragraph 363, act of 1897, than in paragraph 362 of said act as " wastes composed wholly or in part of wool, not specially provided for." United States v. Pearson. United States circuit court, southern district of New York; May 23, 1904; suit 3024. Appeal by United States from an unpublished decision of the Board of General Appraisers dated October 10, 1899. Decision of Board affirmed. (T. D. 25317; May 20, 1904.) Held that certain clippings produced in the manufacture of woolen gar- ments are dutiable under paragraph 363, act of 1897, as " woolen rags," and not under paragraph 362, relating to wool waste. United States v. Pearson. United States circuit court of appeals, second circuit; May 8, 1905; suit 3024. Appeal by United States from decision of circuit court for southern district of New Yorli. (131 Fed. Rep., 571; T. D. 25317.) Decision of lower court affirmed. (T. D. 26394; May 18, 1905.) Clippings of wool resulting from the manufacture of under-garments duti- able at 10 cents per pound as woolen rags, under paragraph 363, act of 1897. (T. D. 26407; May 27, 1905.) Kails, broken steel. (See Steel rails.) Rails, defective steel. (See Steel rails.) Rails, old steel. (See Steel rails.) Railway bonds, free entry of. (See Bonds.) Railway fish, plates, old. (See Fish plates.) Ramie. Braids — Braids composed of ramie are dutiable as manufactures of ramie under paragraph 347. (See Braid, ramie.) Embroidered articles of — Dollies, table covers, bureau scarfs, and napkins, made of ramie fiber and embroidered with cotton threads, are properly dutiable at the rate of 60 per cent ad valorem, perforce of paragraph 339 and the proviso thereto, act of 1897. (T. D. 24968— G. A. 5565; February 1, 1904.) Embroidered articles and fabrics composed of ramie held properly dutiable at the rate of 60 per cent ad valorem by virtue of the proviso to para- graph 339, act of 1897, relative to embroideries. (T. D. 27794 — G. A. 6506; December 29, 1906.) Sliver — Bamie sliver is properly dutiable, either directly or by similitude to cotton sliver, at the rate of 45 per cent ad valorem under the provisions of para- graph 302, act of 1897. (T. D. 25710— G. A. 5822; October 22, 1904.) Ramie sliver or rovings are properly dutiable at the rate of 45 per cent ad valorem, by similitude to cotton sliver or rovings, under the provisions of paragraph 302, tariff act of 1897. (T. D. 28176— G. A. 6595; May 21, 1907.) Underwear and hose — The specific provisions of paragraphs 318 and 319, act of 1897, relating to stockings, hose, and half hose of various kinds, and shirts, drawers, 462 DIGEST OF CUSTOMS DECISIONS, 1904-1901. Kamie — Continued. Underwear and hose — Continued. pants, vests, union suits, tights, etc., variously manufactured, are more specific than the provision of paragraph 347 for manufactures of ramie, vegetable fiber, etc. United States v. Rosenberg (T. D. 27033) followed. (T. D. 27177— G. A. 6304; March 2, 1906.) Bat-traps, wire. Kat-ti-aps, made chiefly of wire, but including In their construction a sheet- metal plate and a lead counterweight, are dutiable under the provisions of paragraph 137, act of 18117, as articles manufactured from wire. When made from iron or steel wire coated with other metal, they are dutiable under the first clause of said paragraph and the first proviso to the paragi-aph, at the rate provided for the gauge and value of the wire of which the whole or the principal and substantial portion of tlie traps is composed, plus two-tenths of 1 cent per pound under the concluding clause of the second proviso to said paragraph, aud lu addition thereto IJ cents iier pound under the first clause of said second proviso. (T. D. 27325— G. A. 6357; May 3, 1906.) With respect to paragraph 137, act of ls97, providing a duty on wire and an additional duty on articles made from wire, with the further provision that coated wire shall pay a duty of 0.2 cent per pound " in addition to the rate imposed on the wire from which it is made," Held that this additional duty on coated wire is applicable to articles made from coated wire, as well as to importations in the form of wire. Burdltt & Williams Company r. United States, United States circuit court, district of Massachusetts; September 11, 1906: Xo. 213: suit 182S. Appeal by Im- porter from decision of Board of General Appraisers, G. A. 6357 (T. D. 27:^2."). Board atlirmed. (T. D. 27(;3'.i: October 3, 1906.) Wire rat-tr.ips are entireties and must be classified, as such for dutiable purposes. If different gauges of wire enter Into their composition, they are dutiable at the rate at which the kind of wire that forms the principal and substantial portion of the traps is made dutiable by paragraph 137, act of 1S97, and li cents per pound in addition under the second proviso to said paragraph. The claim that different rates of duty should be assessed on the different parts of the articles held wholly In- admissible and overruled. The rule enunciated in G. A. (;3.")7 (T. D. 27;:;25) cited and followed. (T. D. 274S9— G. A. 0399; July 12, 1906.) Rat-traps, wire. (See also Wire, articles made from coated wire.) Reappraisement. After liquidation — The collector is authorized to reliquidate an entry at any time within one year, and he ma.v order a reappralsemerit of merchandise within a reasonable time after the original appraisement, even after the liquida- tion of the entry, and reliquidate the entry on the value of the mer- chandise as found by the reappraisement. Meyer, Wilson & Co.'s case, G. A. 6162 (T. D. 26740) : lasigl v. Collector (1 Wall., 375). Held that under the circumstances of this case thirty-five days after appraisement was a reasonable time in which to order a reappraisement. (T. D. 27408— G. A. 6379; June 11, 1906.) DIGEST OF CUSTOMS DECISIONS, 1904-1907. 463 Reappraisement — Continued. Appeals for — Appeals for reappraisement filed with collectors to be promptly forwarded to Board of General Appraisers at New York. (T. D. 28353; Circular No. 49; .July 24, 1907.) Appeal for, by collector after liquidation — The collector's right to apply for reappraisement, under section 13 jof the customs administrative act, is not sacrificed by a liquidation in accord- ance with the original appraisement, and a rellquidation within one year from the date of entry, based upon an advance in value of the goods upon reappraisement, is valid, notwithstanding the collector's appeal was taken subsequently to the original liquidation. (T. D. 26749 — G. A. 6162; September 27, 1905.) Appraising officers, jurisdiction of — The jurisdiction of appraising officers in cases of reappraisement extends only to those items on the invoice as to which an appeal has been prose- cuted. If they appraise other items not appealed on, their action is null and void and may be challenged by protest. (T. D. 25336 — G. A. 5694; May 31, 1904.) Burden of proof — Production of merchandise — Examination packages : Every statutory requirement is satisfied by the ex- amination, by a General Appraiser or a Board of three General Ap- praisers upon appeal to him or them upon the value of imported mer- chandise, of such packages as are required by section 2901, United States Revised Statutes, to be taken to the public stores and examined. Qiiwre, whether section 2901 is applicable to a General Appraiser or ii Board of three General Appraisers or is directory or mandatory. Duty of Gen- eral Appraisers : Independent of statutory requirement, a General Ap- praiser or a Board of three General Appraisers, upon appeal to him or them on the value of imported merchandise, are not required to examine the merchandise in question unless the same is submitted to them or re- quested of them by the appellant. Burden of proof — Presumption of correctness : Upon an appeal to a General Appraiser from the action of a local appraiser in placing a value upon imported merchandise, or from a General Appraiser to a Board of three General Appraisers, the presump- tion is that the value placed upon said merchandise by the local ap- praiser, or General Appraiser in a reappraisement, is correct, and the onus of showing the contrary is upon the party appealing. Production of merchandise — Duty of appellant : If the examination of that mer- chandise is necessary or essential to establish that the value placed upon the same by the local appraiser or by a General Appraiser on appeal is in- correct, the party appealing should produce the merchandise before the General Appraiser or Board of three General Appraisers, or request them to examine the same if in their possession ; and if he fails to do this he will not be heard to complain that the merchandise was not examined. Validity — Examination packages : If one package of every invoice and at least one package of every ten packages of the merchandise, which the collector is required by section 2901, United States Revised Statutes, to cause to be opened and examined, are examined by the General Ap- praiser on appeal from the action of the local appraiser in fixing the value of said merchandise, or by a Board of three General Appraisers on appeal from the action of a General Appraiser on reappraisement, the ap- 464 DIGEST OF CUSTOMS DECISIONS, 1904-1901. Reappraisement — Continued. Burden of proof — Production of merchandise — Continued. praisement is valid unless the party appealing presented and requested an examination of other packages, or unless it is shown that the General Appraiser or Board of three General Appraisers had such technical knowledge of the merchandise in question that an examination thereof would have aided them in determining the value, and this is true even though the packages examined are not representative of the entire im- portation. SoMEEviixE, General Appraifier, concurring, holds: Burden of proof: On appeals for reappraisement, the onus is on the appellant (either the importer or the Government, as the case may be), to show the incorrectness of the appraisement under review. Production of samples : If the production of the imported merchandise, or of fair samples of it, be necessary, it is incumbent on the party taking the appeal to produce such samples; and in their absence it is proper for either a General Appraiser or board of review to affirm the decision of the local appraiser who had examined the goods. (T. D. 25423— G. A. 5720; June 23, 1004.) By a General Appraiser a de novo proceeding — The reappraisement of merchandise by a General Appraiser is a de novo proceeding, and any irregularity, wrong method, or unlawful act in an appraisement by a local appraiser is cured by an appeal to and a valid reappraisement by a General Appraiser. Burgess et al. v. Converse (4 Fed. Cas., 720) and Goodsell ct al. v. Briggs et al. (10 Fed. Cas., 616). (T. D. 26719— G. A. 6151; September 13, 1905.) Correction of return — A Board of General xVppraisers, after returning its findings in a reappraise- ment case made a supplemental return two months later, stating that the plain wooden coverings of the merchandise were not included in the value given in the previous return. Held that this amendment could not legally be made, and that the decision of the Board should be construed as including said coverings in the value stated in the original return, irrespective of the provision in paragraph 281, tariff act of 1897, govern- ing the assessment of the merchandise in question (chocolate), that the " value of all coverings other than plain wooden shall be included " in the dutiable value. United States v. I^eeming ; Leeming v. United States. United States circuit court, southern district of Xew York; Februarv 21, 1907 ; suits 4226 and 422S. Cross appeals for review of decision of ^ Board of United States General Appraisers, G. A. 6315 (T. D. 27216)./ Decision in favor of Government ; cross appeal by importers sustained. (T. D. 27986; March 6, 1907.) Discontinuance of notification to Department of filing of applications for reappraisement. (T. D. 28080; circular No. 26; April 9, 1907.) Examination of goods — It seems that a reappraisement may be made without a reexamination of the goods where the matter in dispute relates only to a mere discount or commission on the invoice which can be corrected without an Inspection of the merchandise. United States v. ilcDowell (21 Fed. Rep., 563). (T. D. 25128— G. A. 5615; March 16, 1904.) Forwarding requests for. (T.D. 25996; circular No. 12; January 25, 1905.) Hearings in, by United States General Appraisers. (T. D. 27097; circular No. 18; February 8, 1906.) DIGEST OF CUSTOMS DECISIONS, 1904-1007. 465 Reappraisement — Continued. Examination of good^s — Continued. Hearings in reappraisement cases shall be open and in the presence of the importer or his attorneys, in the discretion of the Board of United States General Appraisers. (T. D. 27164; February 28, 1906.) Invalid — Dutiable value. (See Dutiable value.) Irregular appraisement — Though an original appraisement may have been irregular, yet its defects are cured by a lawful reappraisement. Burgess v. Converse (4 Fed. Cas., 726), affirmed in 18 Howard (413). (T. D. 25128— G. A. 5615; March 16, 1904.) legality — Failure to examine merchandise — In a reappraisement of imported merchandise by a single General Ap- praiser or a Board of three General Appraisers, uuder section 13, cus- toms administrative act of June 10, 1890, it is not enough to inspect the examination packages covered by section 2901, Revised Statutes, which requires that at least one package of every invoice and one package at least of every ten packages of the merchandise shall be sent to the public stores for examination and appraisement. Unlesp all of the goods under reappraisement or samples representing every variety thereof, are pres- ent before the General Appraisers in such proceedings the reappraisement is invalid. Dutiable value : Where a reappraisement by a General Ap- praiser or a Board of three General Appraisers is invalidated by failure of the General Appraiser or of the Board to have produced before them and to examine all the different varieties of the merchandise in question, or samples thereof, duty should be collected on the basis of the value stated by the importer on entry, and not on that found by the local ap- praiser, even though the appraisement by that officer were valid, if it ap- pears that during the pendency of the reappraisement proceedings the importers sought and were denied permission to produce evidence equiva- lent to the presence of the actual samples, though neither the merchandise itself nor actual samples therefrom could have been produced. Curnen V. United States. United States circuit court, southern district of New York; December 22, 1904; suit 3629. Appeal by importer from decision of Board of General Appraisers, G. A. 5720 (T. D. 25423). Decision of Board reversed. (T. D. 25975; January 18, 1905.) Note. — In this case an appeal has been taken to circuit court of appeals, second circuit. Certain merchandise was reappraised by a General Appraiser under the provisions of section 13, customs administrative act of June 10, 1890, on appeal by the collector of customs. Neither the goods themselves nor samples thereof were produced at the reappraisement proceedings, as the merchandise had passed out of the possession and control of the importers, and the collector had not duly demanded its return according to a bond for its redelivery given under section 2899, Revised Statutes. Held that the reappraisement was invalid and that duty should be assessed on the basis of value found by the local appraiser. United States v. Murphy. United States circuit court, southern district of New York ; December 12, 1898 ; suit 2704. Appeal by United States (T. D. 18959) from unpublished decision of Board of General Appraisers dated January 7, 1898. Board affirmed. Note. — The decision acquiesced in by the United States (T. D. 20538). (T. D. 26269; April 10, 1905.) 46841—08 ^30 466 DIGEST OF CUSTOMS DECISIONS, 1904-190'?. Beappraisement — Continued. Presumption of law in reappraisement oi merchandise — In the absence of proof to the contrary, the law presumes that in the reap- praisement of merchandise by a General Appraiser there was such ex- amination and reappraisement as the law requires. (T. D. 26719 — G. A. 6151; September 13, 1905.) Eeliquidation without. (See Entry, reliquidation.) Requests for designation of General Appraisers — Collectors, in forwarding to the Department requests for the designation of General Appraisers for the purpose of holding reappraisements at ports, will state the names of the Importers, character of merchandise, names of impoi'ting vessels, and dates of entries. (T. D. 25116; circular No. 57; March 25, 1904.) Review of, by Board of General Appraisers — Jurisdiction. (See Board of General Appraisers. ) Seized goods — The fact that goods are seized for undervaluation does not deprive the con- signee or owner of the right of reappraisement. (T. D. 26970; January C, 1906.) Storage charges on goods pending reappraisement. (See Storage charges.) Validity of — Wool, separate and mixed — Method of reappraisement : Wool bought as mixed Georgian autumn wool, paelsed separately when shorn and in- voiced and entered at separate prices for white and colored, is properly appraised at the actual marljet value of each liind separately in the prin- cipal markets of the country whence it was exported. Gulbenkian's case, G. A. 6151 (T. D. 26719); Gulbenkian v. United States (T. D. 27512). One package in ten — Section 2901, Revised Statutes, directory : The provisions of section 2901 of the Revised Statutes of the United States, directing the collector to send one package of every invoice, and at least one of every ten packages imported, to the public stores to be opened, examined, and appraised, is directory and not mandatory. This pro- vision was intended for the benefit of the Government in the protection of its revenue, and the failure of the collector to comply with it can not be invoked by the importer to invaUdate a reappraisement. Brhardt v. Schroeder (155 U. S., 124) ; United States v. Ranlett (172 U. S., 133) ; Stone & Downer's case, G. A. 6145 (T. D. 26690). Burden of proof in reappraisement — Presumption of correctness : The reappraisement of merchandise before a Board of three General Appraisers is essentially a judicial proceeding upon appeal from a lower tribunal. The presumption of law is that the action of the lower tribunal was correct and the onus of showing the contrary is upon the party appealing. If in such a pro- ceeding the examination of the merchandise is necessary or essential to establish that the value placed upon the same by the General Appraiser from whose action the appeal is taken is incorrect, the party appealing should produce the merchandise before the Board of three General Ap- praisers or request them to examine the same or samples thereof in their possession; and if he fails to do this he will not be heard to complain that the merchandise was not examined. (T, D. 27784 — G. A. 6502; December 24, 1906.) DIGEST OF CUSTOMS DECISIONS^ 1904-190'7. 467 Reappraisement — Continued. Validity of — Continued. Failure to consider evidence : Certain merchandise imported at the port of Philadelphia was advanced by the local appraiser to make market value, whereupon the importers duly filed an appeal to reappraisement. The testimony of the importers was taken at St. Louis before a General Ap- praiser, and subsequently the Government introduced evidence in sup- port of the appraised value at Philadelphia. This second hearing was before another General Appraiser, who was not aware that the importers had introduced evidence in support of their claim, and who decided the case without knowing of or considering the importers' evidence, treating the absence of the importers from the Philadelphia hearing as a default. Held, that the importers did not have the benefit of a valid reappraise- ment as provided in section 13, tariff act of 1890 ; that the decision an- nounced in the case was made inadvertently and without there having been a trial of thfe issues, and that it may be regarded as if it had not been announced, all parties to be relegated to the positions they occu- pied prior to the announcement of a decision. — United States v. Curnen & Steiner (146 Fed. Rep., 45; T. D. 27262) followed. (T. D. 28299— G. A. 6641; June 29, 1907.) Appealed July 26, 1907. (T. D. 28356.) The action of a Board of General Appraisers in the reappraisement of merchandise is made by section 13 of the customs administrative act final and conclusive. It is not intended, however, by this section to give such a Board any authority or power to act unlawfully or arbitrarily. Under our form of government no tribunal can be given power to render a decision in defiance of evidence and contrary to law. The action of a Board of General Appraisers in a reappraisement of merchandise is final and conclusive if in all respects that action was in accordance with law ; otherwise it is null and void. When the validity of a reappraisement by a Board of three General Appraisers is challenged by proper protest, the Board of General Appraisers, as a classification board, sits as a court of first instance. Such a Board can not examine the testimony that was before the reappraisement board for the purpose of weighing it or determining its preponderance, but only for the purpose of ascertain- ing and determining whether or not there was any testimony upon which the Board based its finding. Query, Is the case of United States v. Passa- vant (169 U. S., 16) authority for the doctrine that the home market price should always be taken in determining the dutiable value of mer- chandise? The construction of a writing is a question of law for the court whenever there are no collateral facts or extrinsic circumstances appearing from the testimony to explain or infiuence the meaning of the language used in the writing. Held that the letter of Charles Edward Haviland will not bear the construction placed upon it by the Board of General Appraisers in the reappraisement proceeding in this case; that there is no testimony whatever in the case relative to the wholesale price of Haviland's china in Paris to justify the finding of the Board, and that said finding and reappraisement are therefore arbitrary and contrary to law. (T. D. 28382— G. A. 6655; August 7, 1907.) Eeceipts by Institutions, societies, etc. For articles purchased through dealers and admitted free of duty. (See Philosophical and scientific instruments, etc.) 468 DIGEST OF CUSTOMS DECISIONS, 1904-1907. Reciprocity. Alcoholic spirits — Certain alcoholic bitters, used as a beverage, are " spirits " within the meaning of that term as used in section 3, act of 1SII7, providing for reciprocal commercial agreements with foreign countries. (T. D. 25868 ; December 16, 1904.) (See Alcoholic bitters.) Bulgaria — Reciprocal commercial agreement between the United States and Bulgaria under the provisions of section 3, act of 1897. (T. D. 27623; circular No. 90; October 1, 1906.) Crude tartar from Algeria — Reciprocal agreement with France — Algeria : Article 1 of the agreement between the United States and France, proclaimed August 22, 19t>2 (T. D. 2o'.)54), which was amendatory of and additional to the reciprocal com- mercial agreement proclaimed May 28, 1898 (30 Stat., 1774; T. D. 19405), and provided that the earlier agreement " shall apply also to Algeria," was intended to have a prospective operation only. Same — Classifica- tion — Political question : In regard to the reciprocal commercial agree- ment between the United States and France, proclaimed Jlay 28, 1S9S (30 Stat., 1774: T. D. 19405), which provided for reduced rates of duty on merchandise " the product of the soil or industry of France," it was arranged by the Governments of the two countries to settle the question whether Algeria was a part of France within the meaning of the agree- ment, by an abandonment of the contention on the part of France that it was so included, together with an acceptance in lieu thereof of an addl- ditional agreement extending the benefits of the original agreement to Algeria. Held that this arrangement is binding on the courts, and that merchandise from Algeria imported into the United States before such arrangement was made is not subject to the reduced rates of duty pro- vided on such merchandise when imported from France proper. United States r. Tartar Chemical Company. United States circuit court of appeals, second circuit ; New York, December 16, 1903 ; No. 3070. Appeal by United States from the United States circuit court, southern district of New York, reversing a decision of Board of General Appraisers, G. A. 4640 (T. D. 21941). Lower court reversed. (T. D. 24947; January 23, l!i04.) Note. — No appeal was taken from this decision. Cuba. (See, also. Reciprocity, goods in warehouse.) Articles entered in bond prior to taking effect of treaty : Articles the prod- uct of the soil or industry of Cuba, imported and entered in bond for warehousing or transportation prior to the taking effect of the reciprocal commercial convention with Cuba, are entitled to the benefits of said con- vention, when withdrawn for consumption after the taking effect of the treaty, and within three years from the date of original importation. (T. D. 24924; January 20, 1904.) Date of effect of treaty : The treaty of reciprocity between the United States and Cuba has no retroactive operation, and can not be construed to cover goods imported into this country before the treaty took effect. (T. D. 25255— G. A. 5665; April 28, 1904.) The treaty or convention between the United States and the Republic of Cuba, fl.'fing the rate of duty on certain imported merchandise, referred to in the proclamation of the President (T. D. 24836), did not take effect until the approval of the act by the Congress of the United States, which was on December 17, 1903. Said convention can not be construed to have DIGEST 01* CtrSTOMS DECISIONS, 1904-1907. 469 Reciprocity — Continued. Cuba. (See, also, Reciprocity, goods In warehouse) — Continued. any retrospective operation, so as to apply to merchandise imported from . Cuba into the United States prior to said date. Whether the operation of said treaty was extended by the President's proclamation so as not to go into effect until December 27, IdOS—Qucere? (T. D. 25427— G. A. 5724; June 25, 1904.) The treaty with Cuba (T. D. 24836), prescribing a reduction of duty on merchandise imported from that country, contained a provision that it should go into effect on the tenth day after the exchange of ratifications, to which was added later the further provision that it should not take effect until approved by Congress. The ratifications were exchanged March 31, 1903, and Congress approved the treaty December 17, 1903, enacting that it should take effect " on the tenth day after the exchange of ratifications." Held that it was intended that the treaty should be retrospective in its operation and that the reduction of duties should commence on the tenth day after the exchange of ratifications. American Sugar Refining Company v. United States. United States circuit court, southern district of New York ; March 10, 1905 ; suit 3543. Appealed by importer from decision of Board of General Appraisers, G. A. 5665 (T. D. 26255). Board decision reversed. (T. D. 26194; March 22, 1905.) The treaty between the United States and the Republic of Cuba (cited in T. D. 24836) became operative on December 17, 1903, on which day the President of the United States signed the act of Congress approving said treaty, and also issued his proclamation formally promulgating it. The treaty was not retroactive. (T. D. 26214— G. A. 5989; March 25, 1905.) Appealed. (T. D. 26231; April 4, 1905.) The treaty or convention between the United States and the Republic of Cuba fixing the rate of duty on certain imported merchandise, referred to in the proclamation of the President (T. D. 25427), did not take effect until the approval of the act by the Congress of the United States on December 17, 1903, and was not retroactive in its operation. In re Hutcheson, G. A. 5724 (T. D. 25427), followed. Same— Sugar exported from Cuba : Sugar from Cuba which arrived at Philadelphia and was entered in bond and then removed from bond prior to December 17, 1903, was not entitled to the benefits of the reduced duties provided by said treaty. Permit of delivery — Withdrawal from bond: The filing of a permit of delivery with the storekeeper of a bonded warehouse operates as a constructive withdrawal of the goods from bonded warehouse. Jn re Denby, G. A. 3294 (T. D. 16649), followed. Liquidation: The law does not prescribe any particular time at which a collector of customs shall liquidate an eatry. The mere fact that he delays liquidation until a treaty goes into operation can not affect the rate of duty on goods withdrawn from bond before the operation of such a treaty. Abner Doble Company v. United States (119 Fed. Rep., 152; 56 C. C. A., 40). (T. D. 25914— G. A. 5885; December 30, 1904.) Held that the treaty with Cuba (33 Stat, 3; T. D. 24836), providing a reduction of duties on merchandise imported from that country, which was approved by Congress December 17, 1903, was retroactive, and that the reduction was intended to commence April 10, 1903, the tenth day after the exchange of ratifications. Howell v. United States. United States circuit court, southern district of New York ; May 19, 1905 ; suit 3714. Appeal by importer from decision of Board of General Appraisers, 470 DIGEST OF CUSTOMS DECISIONS, 1904-1901. Reciprocity — Continued. Cuba. (See, also, Reciprocity, goods In warehouse) — Continued. Abstract 2915 (T. D. 25600). Board reversed. (T. 1). 20545; June 24, 1905.) XoTE. — In this case the United States has prosecuted an appeal directly to the Supreme Court. The treaty with Cuba (33 Stat., 2136; T. D. 24836), reducing the duties on merchandise Imported from that country, did not take effect April 10, 1903, ten days after the change of ratifications, nor on December 17, 1903, when approved by act of Congress (33 Stat, 3; T. D. 24836), but on December 27. 1903, the date proclaimed by the Presidents of the United States and Cuba (33 Stat, 2136; T. D. 24836). United States V. American Sugar Refining Company. United States Supreme Court; May 28, 1906; Xo. 269; suit 3543. Appeal by United States from circuit court southern district of Xew York (136 Fed. Rep., 508; T. D. 26194), reversing a decision of the Board of General Appraisers, G. A. 5005 (T. D. 2.5255). Lower court reversed. (T. D. 27410; June 13, 1906.) The treaty with Cuba (33 Stat, 2136; T. D. 24836), reducing the duties on merchandise imported from that country, took effect December 17, 1903, the date of its approval by Congress (33 Stat, 1; T. D. -24836), and had no retroactive operation. Franklin Sugar Refining Company v. United States. (T. D. 27201; April 4, 1906.) Under the reciprocity treaty between the United States and Cuba (33 Stat., 2130; T. D. 24836), approved by the act of December 17, 1903 (.33 Stat, 1; T. D. 24836), imports from Cuba were not entitled to the reduction of duties provided therein until December 27, 1903, the date proclaimed by the President of the United States and the President of Cuba for the commencement of the operation of the treaty. Franklin Sugar Refinlns Company v. United States. (T. D. 27412; June VA, lOOO.) The treaty of reciprocity of December 11, 1902, made between the United States and the Republic of Cuba, did not take effect until December 27, 1903, the date proclaimed by the President of the United States and the President of the Cuban Republic for the commencement of its operation. .Said treaty can not be construed to be retrospective In Its operation, so as to entitle importers of merchandise to the 20 per cent reduction of the duties imposed by the tariff act of July 24, 1897, or to otherwise affect Importations made and entered for consumption prior to said date of December 27, 1903. (T. D. 27555— G. A. 0415; August 10, 1906.) Identification of products — Evidence : Evidence required under the recipro- cal commercial convention with Cuba and T. D. 25027 of February 19, 1904, for the identification of Cuban products exported from Cuba to another country, there remaining,, in the continuous custody of the cus- toms authorities of such country from the date of arrival, and thence exported from said custody to the United States. (T. D. 25209; April 18, 1904.) Products of the soil or industry of Cuba imported and entered for ware- housing prior to December 27, 1903, and withdrawn for consumption within three years from the date of original importation, and subsequent to December 27, 1903, when the reciprocity treaty, embraced in the act of December 17, 1903, went Into effect, and, upon the production of satis- factory evidence of identification, Cuban products exported direct from Cuba or from the United States to another country, and thence imported into the United States subsequent to the taking effect of the treaty, are entitled to the reduction of duty provided in said treaty. (T. D. 25027; February 19, 1904.) DIGEST OF CUSTOMS DECISIONS, 1904-1907. 471 Keoiprocity — Continued. Cuba. (See, also. Reciprocity, goods in warehouse) — Continued. Sugar from : Article 2 of the treaty between the United States and the Republic of Cuba of December, 1903 (T. D. 24836), providing that the products of the soil or industry of Cuba-imported into the United States " shall be admitted at a reduction of 20 per cent of the rates of duty thereon as provided by the tariff act of the United States approved July 24, 1897, or as may be provided by any tarijf law of the United States subsequently enacted," has reference to the rates of duty prescribed by any general tariff law which may supersede the present Dlngley Act, and not to a special law like that governing our tariff relations with the Philippine Islands. (Act of March 8, 1902; T. D. 23583.) No sugar imported from the Republic of Cuba can be admitted into the United States at a reduction of duty greater than 20 per cent of the rates of duty provided thereon by the present tariff act of the United States. approved July 24, 1897. (T. D. 26189— G. A. 5980; March 21, 1905.) The Philippine Archipelago is not an " other country " within the meaning of that phrase as used In Article VIII of the Cuban treaty of December 27, 1903, and commodities coming from Cuba are dutiable at 20 per cent less than the rates provided In the tariff act of 1897, and not at 20 per cent less than rates provided for like commodities from the Philippines. Article II of the Cuban treaty of December 27, 1903, being more specific iu its terms, is not modified or controlled by the general provisions of Article VIII of said treaty. Alcohol coming from Cuba is dutiable under the provisions of Article II of the Cuban treaty at 20 per cent less than the rate provided for alcohol by the act of 1897, and not 20 per cent less than the rate provided therefor by the reciprocity agreements with France, Germany, Italy, and Portugal. (T. D. 27847 — G. A. 6520; Janu- ary 22, 1907.) In the Cuban commercial convention (33 Stat., 2136; T. D. 24836) Article II (33 Stat.^ 2137) provides that Cuban goods shall be admitted at a reduction from the duty provided by the tariff act of 1897 " or as may be provided by any tariff law of the United States subsequently enacted," and Article VIII (33 Stat, 2140) provides that "the rates of duty herein granted * * * are and shall continue * * * preferential in re- spect to all like imports from other countries." Held that this means a reduction only from the regular tariff rates and not from the special rates provided in particular laws, such as the Philippine tariff act and the reciprocal commercial agreements. The Philippines are not included in the term " other countries " used in Article VIII of the commercial convention between Cuba and the United States (33 Stat., 2140; T. D. 24836). Faber v. United States. United States circuit court, southern district of New Xork ; November 14, 1907 ; suit 4812. Appeal by importer from decision, of Board of United States General Appraisers, G". A. 6520 (T. D. 27847). Board affirmed. (T. D. 28542 ; November 28, 1907.) The postponement for ten days of the time when the Cuban reciprocal treaty (33 Stat, 2136; T. D. 24836) of December 17, 1003, should take effect, as proclaimed by the President, was valid, and merchandise im- ported after that date and before December 27, 1903, was not subject to the provisions of the treaty. United States v. Dalton. United States circuit court, eastern district of Pennsylvania ; February 23, 1907 ; No. 12 ; suit 1720. Appeal by United States from decision of Board of United States General Appraisers, G. A. 5989 (T. D. 26214). Decision in favor of Government. (T. D. 27973; March 6, 1907.) 472 DIGEST OP CUSTOMS DECISIONS, 1904-1907. Beciprocity — Continued. Cuba. (See, also, Reciprocity, goods iu warehouse) — Continued. The Cuban reciprocal treaty of December 17, 1903 (33 Stat., 2136; T. D. 24836), had no retroactive effect, and merchandise was not subject to its provisions when entered before that date. Dalton i . United States. United States circuit court, eastern district of Pennsylvania ; February 23, 1907; Xo. 16; suit 1721. Appeal by importer from decision of Board of United States General Appraisers, G. A. 5989 (T. D. 26214). Decision in favor of Government. Appeal dismissed. (T. D. 27974; March 6, 1907.) Excessive sea stores — Excessive sea stores, consisting of wine from Italy, not entitled to benefit of leduced rates of duty prescribed by the Italian reciprocity agreement when entered for consumption. (T. D. 25692— G. A. 5815; October 17, 1904.) Fernet bitters from Italy — Fernet bitters, produced in and exported from Italy, held to fall within the purview of the reciprocal agreement between Italy and the United States, proclaimed by the President on July IS, 1900 (31 U. S. Stat., 1970). Mouquin Restaurant and Wine Company v. United States (reported in T. D. 2.5808) followed. (T. D. 26208— G. A. 5988; March 24, 1905.) Prance — Amer Picon : Held that "Amer Picon," an article manufactured by Picon & Co., of Bordeaux, France, and exported from France, is a " spirit " within the meaning of that term as used in section 3, act of 1897, and is entitled to the benefit of the reduced rate of duty of $1.75 per proof gallon, under the reciprocity agreement with France. (T. D. 27063 — G. A. 0281 : January 30, 1906.) Champagne: Champagne is not within the terms of the French reciprocity agreement (30 U. S. Stat., 1774; T. D. 19405), providing for the entry into this country of various articles at reduced rates of duty. (T. D. 25824— G. A. 5864; December 5, 1904.) Cordials from France : Cordials imported from France are within the pro- vision for " spirits manufactured or distilled from grain or other ma- terials," in section 3, act of 1897, and are subject to the reduced rate of duty provided for such spirits in the reciprocal commercial agreement with France (30 Stat., 1774; T. D. 19405) negotiated under the authority of said section. United States i\ Wile. United States court of appeals, second circuit; New York, April 15, 1904; suit 3219. Appeal by United States from decision of the circuit court, southern district of New York (124 Fed. Rep., 1023), affirming an unpublished decision of the Board of General Appraisers, dated July 3, 1901. Decision of lower court affirmed. (T. D. 25223; April 15, 1904.) Note.— The Attorney-General has been requested to apply to the United States Supreme Court for a writ of certiorari in this case. Cordials and liqueurs from. United States v. Julius Wile Brother & Co. (T. D. 253T2) cited and followed. (T. D. 25417; June 24, 1904.) Cordials and liqueurs imported from France entitled to the benefits of the reciprocal commercial agreement negotiated with France under section 3, act of 1897 (T. D. 19405). (T. D. 2.5372; June 9, 1904.) Cordials and other spirituous beverages described in paragraph 292, act of 1897, imported from France, are within the provision for " spirits DIGEST OP CUSTOMS DECISIONS, 1904-1907. 473 Reciprocity — Continued. France — Continued. manufactured or distilled from grain or otUer materials," in section 3 of said tariff act, and are subject to the reduced rate of duty provided for sucli spirits in the reciprocal commercial agreement with France (30 St.at., 1774), negotiated under the authority of said section. (T. D. 25425— G. A. 5722; June 22, 1904.) Crude tartar from Algeria. (See Reciprocity, crude tartar from Algeria.) Paintings in oil : To be entitled to the reduced rate of duty provided for in the reciprocity agreement between the United States and France, an oil painting must have been painted in and imported from France. But it is not necessary that such painting should have been painted by a French artist. Evidence reviewed and held to establish that the paint- ings In question were painted in France. (T. D. 25943 — G. A. 5800; January 9, 1905.) Right to reduced duty : Under the reciprocal commercial agreement with France, right to the reduced duties provided therein accrues only on mer- chandise both produced in and imported directly from that country. It is incumbent upon the importers to furnish satisfactory evidence that these conditions exist. Proof of origin of merchandise — Deposition : The deposition of an importer, made without any personal knowledge other than the fact that he ordered certain merchandise from an estab- lishment in France, and that it was sent to him from the place in France In which the establishment is located, is incompetent to prove that the merchandise was produced in and exported from France, so as to be subject to the reduced rate of duty provided in the French reciprocal commercial agreement. Migliavacca Wine Company v. United States. United States circuit court, western district of Washington, northern division ; July 24, 1905 ; No. 1265 : suit 1710. Appeal by importers from decision of Board of General Appraisers, Abstract 4694 (T. D. 26053). Board affirmed. (T. D. 26777; October 9, 1905.) Note.— Ko appeal was taken from this decision. Fruits in spirits. (See Fruits in spirits.) Germany, Italy, and Portugal — Cordials and liqueurs, the product of Germany, Italy, or Portugal, entitled to the benefits of the reciprocal commercial agreements with those coun- tries under section 3, act of 1897. United States v. Julius Wile, Brother & Co. (T. D. 25372) cited and followed. (T. D. 25417; June 24, 1904.) Under the terms of the reciprocity treaties with Germany (31 U. S. Rev. Stat., 1978; T. D. 22353) and Italy (31 U. S. Rev. Stat., 1979; T. D. 22373), cordials and other spirituous beverages of the kind described in paragraph 292, act of 1897, are entitled to entry at $1.75 per proof gal- lon, instead of at $2.25 per proof gallon as prescribed in said paragraph 292. United States v. Wile, decided by circuit court of appeals, second circuit, April 15, 1904 (T. D. 25223), followed. (T. D. 25442— G. A. -5736; June 30, 1904.) Goods imported from the Grand Duchy of Luxemburg are entitled to benefit of existing reciprocal commercial convention with Germany. (T. D. 26344; May 3, 1905.) Proclamation of the President, dated February 27, 1906, extending to cer- tain specified products of the soil or industry of Germany the benefits of section 3 of the tariff act approved July 24, 1897. (T. D. 27169; circular No. 26; March 1, 1906.) 474 DIGEST OF CUSTOMS DECISIONS, 1904-190'7. Keciprocity — Contiuued. Germany, Italy, and Portugal — Cuutiuued. Regulations provided for iu the commercial agreement between Germany and the United States. (T. D. 2S215; circular No. 36; June 1, 1907.) Reciprocal commercial agreement between United States and Germany under provisions of section 3, act of July 24, 189T. (T. D.. 28216 ; June 3, 1907.) Goods in warehouse — Where changes in the rates of duty on imported merchandise have been made by statute or treaty subsequent to the liquidation of warehousing entries covering merchandise in warehouse under bond and prior to the withdrawal thereof, either for consumption or for transportation in bond to another port, it is the duty of the collector of customs to reliquidate, either before or at the time of withdrawal, such warehousing entries, without protest, at the rates of duty provided in the new law. But where merchandise is withdrawn from warehouse at one port for transporta- tion in bond to another port prior to the taking effect of a statute or treaty changing the rates of duty, and arrives at the secondary port and is en- tered and withdrawn for consumption subsequent to the time when such statute or treaty becomes operative, it is the duty of the collector of cus- toms at the latter port to liquidate the entry in accordance with the new law; and if the new law provides for a reduction in the rate of duty and the collector fails or refuses to liquidate the entry at the reduced rate, a protest will lie, if filed within ten days from the date of the with- drawal for consumption, inasmuch as the failure or refusal of the col- lector is tantamount to a decision by him that the original liquidation Is correct, and the requirement as to protest is a condition precedent to the refund, as well as the abatement of duties. Subsequent to the liquidation of a warehouse entry, the reciprocal commercial convention between the United States and Cuba, reducing the rates of duty on the goods, took effect, after which the merchandise was withdrawn for transportation in bond to another port ; the collector of the port where the goods were so withdrawn failed or refused to reliquidate the warehouse entry. Held that a protest should have been filed by the importer or his agent within ten days after the withdrawal for transportation and that protest would not lie in such a case at the secondary port or port of destination. (T. D. 25453; July 7, 1904.) Permit of delivery — Constructive withdrawal : Where permits for the de- livery of merchandise from bonded warehouse have been issued by the collector and filed with the storekeeper by the Importer, there has been a constructive withdrawal of the merchandise. Merchandise which had been thus constructively withdrawn, but had not been actually with- drawn from warehouse when the treaty with Cuba (33 Stat., 213G; T. D. 24836) became operative, was not subject to the reduced duty pro- • vided by the treaty. Franklin Sugar Refining Company v. United States. United States circuit court, eastern district of Pennsylvania ; March 8, 1906; No. 81 (suit 1693). Appeal by importer from decision of Board of General Appraisers, G. A. 5885 (T. D. 25914). Board affirmed. An appeal has been taken directly to the Supreme Court. (T. D. 27261; April 4, 1906.) Great Britain — Favored-nation clause — Merchandise the growth, product, or manufacture of Great Britain, im- ported into the United States, can not obtain the benefit of the rates DIGEST OP CUSTOMS DECISIONS, 1904-1907. 475 Beciprocity — Continued. Great Britain — Favored-nation clause — Continued. of duty imposed on like goods from France, Germany, and Italy, by virtue of the " favored-nation " clause in tlie treaty between the United States and Great Britain of July 3, 1815, coupled with the commercial agreements made between the United States and the other countries named. (T. D. 25260— G. A. 5670; May 2, 1904.) Great Britain and Ireland — Reciprocity between the United States and the United Ivingdom of Great Britain and Ireland. (T. .D. 28645; circular No. 77; December 27, 1907.) Italy- Cordials and liquors from. (See Reciprocity, Germany.) Italian wine imported from Germany — Italian wine imported from Germany is dutiable at the appropriate rate under paragraph 296, act of 1897. Such wine is not entitled to the bene- fit of the lower duty provided by the treaty with Italy, promulgated by the President -July 18, 1900, when the same has been first shipped from Italy to another country and has become mingled with the com- merce of that country, and from the latter country imported into the United States. (T. D. 24971— G. A. 5568; February 2, 1904.) Paintings in mineral colors — Paintings in mineral colors on china and porcelain, fixed by firing, are not paintings in oil or water colors and are not subject to benefit, as such, by virtue of a reciprocal agreement between the United States and a foreign country under section 7, act of 1897. (T. D. 25761 — G. A. 5842; November 9, 1904.) Place of exportation. (See Exportation, place of.) Portugal — Cordials and liquors from. (See Reciprocity, Germany.) Amendatory commercial agreement between the United States and Portu- gal under the provisions of section 3, act of July 24, 1897. (T. D. 27905; circular no. 10; February 9, 1907.) Scope of reciprocal commercial agreements — Reciprocal commercial agreements made with foreign countries under the authority of section 3, act of 1897, can not legally extend the scope of said section. United States v. Wile. (T. D. 25223; April 15, 1904.) Note. — A writ of certiorari has been applied for. Spain — Officials recognized by Spain as competent to certify certificates of origin : The Department is advised that the Government of Spain will recognize mayors of cities and towns. Judges, clerks of courts, notaries public, col- lectors of customs, and presidents and secretaries of boards of trade legally incorporated, as competent to certify certificates of origin for shipments of merchandise under the reciprocal commercial agreement between the United States and Spain (T. D. 27583 of September 1, 1906). The signatures and official seals of the above-named officials must be duly legalized by the nearest Spanish consul. (T. D. 27733; circular No. 100; December 4, 1906.) Treaty with Spain under provisions of section 3, act of 1897. (T. D. 27583 ; circular No. 83; September 1, 1906.) 476 DIGEST OF CUSTOMS DECISIONS, 1904-1901. Reciprocity — Continued. Spain — Continnecl. Scoiie of certain provisions of the reciprocal commercial agreement between the United States and Spain, published In T. D. 27583 of September 1, 1906. (T. D. 27840; January 21, 1907.) Switzerland — Favored-nation clause — From after the denunciation by the t'nited States of Articles VIII to XII in the treaty between this country and Switzerland of November S'l, 1850, goods imported from Switzerland to the United States are not enti- tled to the reciprocity rates provided for in the agreements with Italy and other countries, but are subject to duty at the ordinary rates pro- vided for in the act of 1897. T. D. 22092 ; Luyties Brothers' case, G. A. 4765 (T. D. 22494), and Luyties Brothers v. United States, suit 3143 (T. D. 25901). (T. D. 26239— G. A. 600O; March 31, 1905.) Reciprocity between the United States and Switzerland under provisions of section 3, act of July 24, 1897. President's proclamation. (T. D. 27038; January 24, 1906.) Vinato climato from Italy — The beverage known as " vino climato " produced in and exported from Italy in bottles, held to be dutiable at $1.25 per case as still wine under paragraph 290, act of 1897, and under the Italian reciprocity agreement of July 18, 1900. (T. D. 26237— G. A. 5998; March 31. 1905.) Becoil pads. Rubber recoil pads. Intended to take the place of the heel plate of a gun, but which are not necessary for that purpose and the use of which is optional, are not dutiable as parts of guns under paragraph 158, act of 1897, but as manufacturers of india-rubber under paragraph 449. Scho- verling v. United States. United States circuit court, southern district of New York ; January 1, 1906 ; suit 4006. Appeal by importer from de- cision of Board of General Appraisers, Abstract 6098 (T. D. 20280). Decision of Board modified. (T. D. 26972 ; January 6, 1906.) Acquiesced in. (T. D. 27100.) Reconstructed rubies. (See Rubies, artificial.) Rectified alcohols from. Chile. Countervailing duty on. (See Duty, countervailing.) Red cedar logs. (See Logs.) Red peppers. (See Capsicum.) Reeds wrought — " In the rough." Reeds of rattan, from which the outside, used for seating chairs, has been removed, are not free of duty under paragraph 756, tariff act of 1890, as reeds " in the rough," etc., but dutiable under paragraph 229 as " reeds wrought or manufactured from rattans." Foppes v. United States. United States circuit court, southern district of New York ; Jlay 11, 1894 ; suit 1098. Appeal by importer from decision of Board of United States General Appraisers, G. A. 1702 (T. D. 13322). Board affirmed. Note.— On appeal by the importers to the circuit court of appeals, second circuit, the foregoing decision was affirmed without opinion (79 Fed. Rep., 995). See In re Knauth, G. A. 4780 (T. D. 22533). (T. D. 28144; May 8, 1907.) DIGEST OF CUSTOMS DECISIONS, 1904-190'7. 477 Seel stock. Wood sawed into flat and triangular pieces of required length, widtli, and thickness, the flat pieces subjected also to the processes of planing, boring, and chamfering, shipped in bundles of 50 or 100 pieces each. In carload lots which contain the requisite number of pieces to constitute a given number of reels, and ready foj use as reels when nailed toegther, the sev- eral parts having been deliberately prepared and fitted only for this use, Held dutiable as " manufactures of wood " under the provisions of para- graph 208, act of 1897. (T. D. 27741— G. A. 6485; December 5, 1006.) Refined sulphur. (See Sulpur, refined.) Refining metals, wastage. (See Ores.) Reflectors for lamps. (See Lamps, reflectors for.) Refunds, excess duty. (See Duty, excess, refund of.) Regalia. Church — Free entry — Authority of Secretary of Treasury — The Secretary of the Treasury is not empowered to abridge the right of free entry of the regalia and other articles enumerated In paragraph 649, act of 1897. Same — Proof at time of liquidation : The evidence necessary to establish the right of certain church regalia to free entry under para- graph 649, act of 1897, was not produced to the collector of customs at the time of entry, as required by article 562, Customs Regulations, 189i9, but was before him at the time of liquidation of the entry. Held that this was sufficient to entitle the articles to free admission under said paragraph. Siegman v. United States. United States circuit court, southern district of New Tork ; May 19, 1905 ; suit 3869. Appeal by importer from de- cision of Board of General Appraisers. Board reversed. (T. D. 26402; May 18, 1905.) Acquiesced in. (T. D. 26468.) Flags — Certain silk flags of various nations with the emblem " C. E." embroidered thereon, imported from Japan for the use and by order of the United Society of Christian Endeavor, a religious society incorporated under the laws of Massachusetts, to be used by said society in its public exercises, are entitled to admission free of duty under the provisions of paragraph 649, act of 1897, for "regalia." T. D. 27018— G. A. 6265; January 19, 1906.) Regulations of Secretary of Treasury — Compliance with the regulations made by the Secretary of the Treasury for the administration of paragraph 649, act of 1897, is not a condition precedent to the right of free entry under said paragraph. (T. D. 27018 — G. A. 6265; January 19, 1906.) Reimportation. American goods — Paragraph 483, act of 1897, providing for the free entry of American goods previously exported, applies only when the article imported is the identical article exported. Barley — Barley malt : Barley sent to Copenhagen, Den- mark, and there converted into barley malt, has undergone a chemical change which renders it a different commodity, and can not be imported free of duty under the provisions of paragraph 483. (T. D. 25971 — G. A. 5897; January 17, 1905.) 478 DIGEST OF CUSTOMS DECISIONS, 1904-190'?. Keimportation — Continued. American goods — Continued. Bottles containing tabasco sauce : Where bottles containing tabasco sauce were exported from this country to Great Britain and while abroad had attached to such bottles caps and labels and fixtures which materially advanced such articles in value, upon reimportation into this country such merchandise was not free of duty under paragraph 483, act of 1897. (T. D. 27576— G. A. 6426; August 23, 1906.) Certificates of exportation : Article 484, Customs Regulations of 1899, amended. (T. D. 27574; circular No. 80; August 22, 1906.) Cigars and cigarettes, stamping of. (T. D. 25977; January 17, 1905.) (See Stamping of merchandise.) Orange and lemon boxes: The evidence examined as to the American origin of orange and lemon boxes from the Mediteranean ports of Pa- lermo, Sorrento, Messina, Carini, and Catania, and held insufficient to show what certain proportion of such boxes assessed for duty by the collector at 30 per cent ad valorem had their sides, tops, and bottoms of thin wood of American growth and manufacture, so as to be entitled to the half rates provided by paragraph 205, act of 1897. Confusion of free and dutiable goods : Where free and dutiable goods are ludis-- crimlnately intermingled, it is the duty of the importer to show by affirmative proof what portion of his goods are free or subject to reduced rates of duty. If he fails to do this the action of a collector of customs in treating the whole mass as dutiable will be affirmed. United States V. Ranlett (172 U. S., 133; 19 Sup. Ct. Rep., 104). (T. D. 26066— G. A. 5932; February 14, 1905.) Evidence showing a probability that many of the fruit boxes coming from a foreign port contained shooks of American origin and were therefore subject to the minimum duty provided in paragraph 205, act of 1897, Held Insufficient to justify a finding in that respect. The quantity of each Importation entitled to such classification must be definitely shown. Westervelt v. United States. United States circuit court, southern dis trict of New York ; July 18, 1906 ; suit 3932. Appeal by importer from decision of Board of General Appraisers, G. A. 5932 (T. D. 26066). Board affirmed. (T. D. 27511; July 25, 1906.) Scrap steel : Merchandise exported from the United States to Canada in the form of hoop or band steel, and returned to the United States as scrap steel, is free of duty as articles of the growth, produce, or manu- facture of the United States, under the provisions of paragraph 483, free list of the tariff act of 1897, without the production of a clearance certificate from this country, on satisfactory proof of the identity of the articles, it being Impracticable or impossible to produce such certificate from the nature of the importation. Where the Importer has made application for allowance of drawback on any portion of such importa- tion, no refund of duties will be allowed under the provisions of said paragraph 483. (T. D. 26865— G. A. 6212; November 21, 1905.) Shooks: In reimportations of American shooks in the form of orange or lemon boxes, where the boxes of American manufacture are Intermingled with those of foreign origin, the half rate duty provided in paragraph 205, act of 1897, is allowable on such proportion of the boxes as may be satisfactorily determined to be of domestic manufacture. Contra, where it is not practicable to so estimate the proportion, in which case all the boxes would be dutiable at the full rate provided in said paragraph. To entitle such shooks to the half rate duty, not only the tops and bot- DIGEST OF CUSTOMS DECISIONS, 1904-1907. 479 Keimportation — Continued. American goods — Continued. toms of tlie boxes must be of American manufacture, but also the sides. If either the tops, bottoms, or sides of such orange or lemon boxes are of foreign origin the articles are excluded from assessment at the half rate and are dutiable at the full rate of 30 iier cent ad valorem under said paragraph 205. (T. D. 27052— G. A. 6270; January 24, 1906.) Sugar on which drawback has been paid : Where au exporter of sugar manufactured in the United States has received from the Government an allowance of drawback on the merchandise, upon reimportation of the same article the owner is entitled to have it entered and passed by the collector upon the payment of duty equal to the drawback allowed. (T. D. 27241— G. A. 6324; March 22, 1906.) Free entry of domestic products exported and returned. (T. D. 28471; cir- cular No. 64; October 29, 1907.) Where an importer complies with the regulations of the Secretary of the Treasury relative to establishing the identity of American manufactures of the kind described in paragraph 483, tariff act of 1897, a prima facie case is made out for the free entry of the goods. This presumption can be rebutted only by a report of the local appraiser affirmatively finding the articles to be of foreign manufacture, or by other satisfactory evidence to the same effect. (T. D. 28633— G. A. 6696; December 19, 1907.) Cloth boards : Cloth boards exported to be wrapped with foreign textiles and returned to be treated under the regulations governing the exporta- tion and reimportation of box shooks. (T. D. 28043; April 1, 1907.) Condemned tea. (See Tea.) Domestic teams and vehicles. (See Teams and vehicles crossing border.) Foreign goods — Foreign goods once lawfully admitted into the United States, if reexported or voluntarily placed within the limits of a foreign jurisdiction, lose the character imparted to them by such admission, and if reimported into the United States, are regarded as new importations, subject to the laws governing imported merchandise. Ten Cases of Opium (1 Deady, 62; 23 Fed. Cas., 840). (T. D. 25768— G. A. 5849; November 14, 1904.) Theatrical scenery — Commercial samples — Certificates of exportation for theatrical scenery and commercial samples may be issued by inspectors on trains. (T. D. 28491; November 8, 1907.) Keimportation, foreign goods. Automobile. (See Automobiles.) Beliquldation. The Board of General Appraisers sustained an importer's protests, holding the merchandise dutiable at the maximum rate provided on goods of that class, excepting those as to which it was ascertainable " from the invoices, samples, or records " that a lower rate was applicable. Bold that in reliquidating in accordance with this decision the collector was not re- quired to consider any data not supplied by the record made before the Board. (T. D. 28219— G. A. 6608; May 28, 1907.) Reliquidation, after paym.ent of duty. (See Entry, reliquidation.) Reliquidation at increased rate. (See Entry, reliquidation.) 480 DIGEST OF CUSTOMS DECISIONS, lOOi-lQOI. Reliquidation — Collector's failure to examine samples retained by appraisers. (See Entry, reliquidation. ) Beliquidation, goods not covered by protest. (See Entry, reliquldatiou.) Reliquidation of entry, when new protest lies. (See Protest.) Reliquidation, statute of limitations. (See Entry, reliquidation.) Reliquidation — Sustaining protest without transmission to Board of General Appraisers. (See Protest, reliquidation, etc.) Beliquidation, timeliness of protest on. (See Protest.) Reliquidation under conditional decision. (See Eutry, reliquidation.) Reliquidation under decision of Board of General Appraisers — Protest on. (See Protest.) Reliquidation under order of Secretary of Treasury — Currency variation. (See Entry, reliquldatiou, etc.) Reliquidation without reappraisement. (See Entry, reliquidation.) Remanit. " Remanit," a patented article manufactured of carbonized silk produced from sillt rags, the silk being wound with metal wire and made into the form of a rope, braid, or mat, is dutiable at the rate of 50 per cent ad valorem imder the provisions of paragraph 391, act of 1897, as a manu- facture of which silk is the component material of chief value. (T. D. 1>5779— G. A. 5854; November 2l, 1904.) '■ Remanit," an article manufactured from carbonized silk obtained from rags, is dutiable as a manufacture of silk under paragraph 391, act of 1897, rather than free of duty under paragraph 661 as silk waste, or dutiable under section 6 as an unenumerated article. Frank v. United States. United States circuit court, southern district of New York; January 10, 1906 ; suit 3754. Appeal by importer from decision of Board of General Appraisers, G. A. 5854 (T. D. 25779). Board affirmed. (T. D. 27005; January 12, 1906.) " Remanit," an article manufactured from carbonized silk obtained from rags, is dutiable as a manufacture of silk under paragraph 391, tariff act of 1897, rather than free of duty under paragraph 661 as silk waste, or dutiable under section 6 as an unenumerated article. Prank v. United States. United States circuit court of appeals, second circuit ; December 20, 1906; No. 81 (suit 3754). Appeal by Importer from circuit court of the United States, southern district of New York, 143 Fed. Rep., 702 (T. D. 27005), alfirmlng G. A. 5854 (T. D. 25779). Decision affirmed. (T. D. 27803; January 2, 1907.) " Remanit," an article manufactured from carbonized silk obtained from rags, the silk being wound with metal wire and made into the form of a rope, braid, or mat, is dutiable at the rate of 50 per cent ad valorem under the provisions of paragraph 391, tariff act of 1897, as a manu- facture of which silk is the component material of chief value. — Prank v. United States (not yet reported; suit 3754; T. D. 27803), affirming 143 Federal Reporter, 702 (T. D. 27005), which affirmed G. A. 5854 (T. D. 25779), cited and followed. (T. D. 27865— G. A. 6525 ; January 25, 1907.) DIGEST OF CUSTOMS DECISIONS, 1904-190*7. 481 Renaissance lace articles. (See Lace.) Repair bond, entry under. (See Entry.) Repairs to American vessels, duty on. Assessment of duty on the cost of dry docking included in the expense of repairs made in a foreign country on vessels enrolled and licensed under the laws of the United States to engage in the foreign and coasting trade on the northern, northeastern, and northwestern frontiers of the United States. Appeal from the decision of the Hoard of United States General Appraisers of December 31, 1903 (unpublished), on the question of juris- diction of cases arising under section 3111, Revised Statutes. (T. D. 24932; January 25, 1904.) Eepairs made to a registered vessel of the United States at A'ictorla, British Columbia, are not subject to duty under section 3114, Revised Statutes, upon arrival of the vessel at a port of the United States on Puget Sound. (T. D. 25127; March 21, 1904.) The cost of docking American vessels in foreign ports dutiable under sec- tion 3114 of the Revised Statutes as part of the repairs. T. D. 23069 adhered to. (T. D. 26203; April 25, 1905.) The expense of dry docking included in the cost of repairs made in foreign ports on vessels enrolled and licensed under the laws of the United States to engage in the foreign and coasting trade on the northern, northeastern, and northwestern frontiers of the United States is not an element of dutiable value. (T. D. 27154— G. A. 6295 ; February 20, 1900.) Repairs on vessels — Jurisdiction of Board of General Appraisers. ( See Board of General Appraisers.) Report of master, conductor, or ag'ent — Imm.ediate-transportation g'oods. (See Immediate transportation.) Rereeled silk. (See Silk, rereeled.) Resin, crude gum. (See Gum resin, crude.) Resin, scammony, medicinal preparation. Scammony. resin is dutiable under paragraph 20, tariff act of 1897, as a drug advanced in value and not under paragraph 67 as a medicinal pi;ppa- ratlon. United States v. Martin. United States circuit court, district of Massachusetts; April 23, 1907; No. 18 (suit 1518). Appeal by Govern- ment from decision of Board of United States General Appraisers. De- cision adverse to Government. Note. — ^The Government in T. D. 28155 acquiesced in the foregoing decision. (T. D. 28145; May 8, 1907.) Scammony resin is dutiable under paragraph 20, tarifC act of 1807, as a drug advanced in value or condition, and not under paragraph 07 as a medicinal preparation. (T. D. 28199— G. A. 6600; May 23, 1007.) Retort settings. Retort settings exceeding more than 10 pounds in weight are not dutiable under paragraph 97, act of 1897, as " articles composed of mineral sub- stances," but are dutiable by similitude as " fire-brick weighing not more than ten pounds each," under paragraph 87. Wing v. United States (119 Fed. Rep., 479) followed. (T. D. 27422— G. A. 6382; June 15, 1906.) Appealed (T. D. 27439; June 25, 1906). 46341—08 -31 482 DIGEST OF CUSTOMS DECISIONS, 1904-1907. Retroaction of statutes. (See Statutes.) Return of unexamined merchandise — Damages for breach of bond. (See Bonds, return of unexamined merchandise.) Returning resident, goods of. (See Goods of returning resident.) Revolving ornaments. (See Toys.) Rhinestone buttons. (See Buttons, rhlnestone.) Rhodium. Ehodium, a metal belonging to the platinum group, is not a metallic mineral substance in a crude state ; and under the ruling in Hempstead r. Thomas (122 Fed. Eep., 538) is not an unwrought metal. Not being provided for elsewhere, it is dutiable under the provisions of section 6, tariff act of 1S(I7. as an mienumerated unmanufactured article. (T. D. 2S200 — G. A. 6601; May 23, 1907.) Appeal directed from decision of Board of United States General Ap- praisers, Abstract 17223 (T. D. 28481), of October 30, 1907, involving the dutiable classification of metallic rhodium under the tariff act of 1897. (T. D. 28497; Xovembor 14, 1907.) Rhododendrons. (See Evergreen seedlings.) Ribbons, plush. (See Plush ribbons.) Ribbons, silk-cotton. (See Sillf-cottou ribbons.) Ribbons, silk — Silk gauze. (See Silk ribbons.) Rice, broken. In coustruing tlie provision in paragraph 232, act of 1897, for " rice broken which will pass through a sieve known commercially as number twelve wire sieve," Hrhl that, there being several different styles of sieves, of this designation, with meshes of different capacity, it was legal for the Secretary of the Treasury to select one of them for the use of customs officers, even though not the kind most favorable to the im- porters, and that broken rice which would not pass through such sieve, though it would through another kind known commercially as '' No. 12 wire sieve," is not within the above provision. Wakem v. United ^ States. United States circuit court, northern district of Illinois, eastern division; April 26. 1906; Xo. 2GS31 (s-uit 1565). Appeal by importer from decision of Board of General Appraisers, G. A. 5350 (T. D. 24492). Board affirmed. (T. D. 27395; June 6, 1906.) Note. — No appeal was taken from this decision. Riffle flies, measurement of. RiiDe files are dutiable according to their full length under the provisions of paragraph 156, act of 1897, and are not dutiable according to the length of their cutting surface only. G. A. 4277 (T. D. 20101) cited and followed. (T. D. 25268— G. A. 5672: May 7, 1904.) Rings, magnesia. (See Magnesia nozzles and rings.) Rings. (See, also. Jewelry.) Small finger rings of brass, fiimsily constructed, toys, not jewelry-— Small finger rings, composed of brass, their size indicating adaptability for use by young children, flimsily constructed, and of the description DIGEST OF CUSTOMS DECISIONS, 1904-190'?. 483 Kings. (See, also, Jewelry) — Continued. Small finger rings of brass, flimsily constructed, toys, not jewelry — Continued, ordinarily packed in penny packages of candy as prizes, are dutiable at 35 per cent ad valorem, as toys, under paragraph 418, and not at 60 per cent ad valorem as jewelry, under paragraph 434, act of 1897. Strauss V. United States (suit 3106; T. D. 26903), reversing G. A. 4688 (T. D. 22125), followed; G. A. 4688 (T. D. 22125) modified. (T. D. 27156— G. A. 6297; February 21, 1906.) Road roller packed in parts — Entirety. (See Entirety.) Rock-crystal balls. Rock-crystal balls suitable for jewelry purposes and not exceeding 1 inch in diameter are dutiable at 10 per cent ad valorem under paragraph 435, act of 1897; exceeding 1 inch in diameter, at 50 per cent ad valorem as manufactures of rock crystal under paragraph 115 of said act. United States V. Benedict (T. D. 27032) ; G. A. 6097 (T. D. 26586), and Dingle- stedt V. United States (91 Fed Rep., 112) cited. (T. D. 27160— G. A. 6301; February 23, 1906.) Rock-crystal intaglios, painted. Held that in the provision in paragraph 435, act of 1897, for " precious stones advanced in condition or value from their natural state by cleav- ing, splitting, cutting, or other process," the words "or other process" includes the process of painting, and that certain intaglios produced in the precious stone known as rock crystal, which have been skillfully and expensively painted, are dutiable under said provision and not under paragraph 115 as manufactures of rock crystal. Benedict v. United States. United States circuit court, southern district of New York ; No- vember 11, 1901 ; suit 3421. Appeal by importer from decision of Board of General Appraisers, G. A. 5402 (T. D. 24614). Decision of Board re- versed. (T. D. 25783; November 17, 1904.) As to unset painted intaglios of rock crystal, subjected to an expensive engraving process being painted. Held that they are within the provision of paragraph 435, act of 1897, for " precious stones advanced in condi- tion or value from their natural state by * * * cutting or other process and not set," regardless of their advancement by painting. United States v. Benedict. United States circuit court of appeals, second circuit; January 18, 1906; No. 56 (suit 3421). Appeal by United States from decision of circuit court, southern district of New York (135 Fed. Rep., 242; T. D. 25783). Lower court affirmed. (T. D. 27032; January 19, 1906.) Acquiesced in. (T. D. 27074.) Unset painted intaglios composed of genuine rock crystal, intended to be mounted in jewelry, are dutiable at 10 per cent ad valorem under para- graph 435, act of 1897, and not at 50 per cent ad valorem under paragraph 115 of said act. United States v. Benedict (T. D. 27032) cited; G. A. 5402 (T. D. 24614) overruled. (T. D. 27108— G. A. 6285; February ".), 1906.) Rock-crystal intaglios. Imitation, ornamented by superadded process — Imitations of rock-crystal intaglios, composed of paste, which are impressed in the process of molding with various designs, and are subsequently ornamented or decorated by painting, are dutiable at 45 per cent ad valorem under paragraph 112, act of 1897, and not at 20 per cent ad 484 DIGEST OF CUSTOMS DECISIONS, 1904-1907. Rock-crystal intaglios — Continued. Imitation, ornamented by superadded process — Continued. valorem under paragraph 435 of that act, the latter paragraph Including only such imitations of precious stones as have not been engraved, painted, or otherwise ornamented ov decorated. United States i . Benedict (T. D. 27032) and United St.ites r. Downing (T. D. 26076) cited. (T. D. 27346— G. A. 0367; May 14, 1900.) Rock-crystal rondelles. (See Opal balls. ) Rock crystals, paste imitations of. (See Lenses.) Rods, molded glass. Dutiable as uianufaetui^es of glass. (See Cilassware, chemical.) Rods, screw, cold-drawn. Screw rods, manufactured by hot rolling and then cold drawn, but not sub- jected to other treatment, are not liable to the additional duty of one- half of 1 cent per pound prescribed in the second proviso to paragraph 136, act of 1807, for such rods when " tempered, treated in any manner or partly manufactured," but they are liable to the additional duty of one-fourth of 1 cent per pound providetl in the opening clause of ijara- graph 141 of said act, as rods which have been cold drawn in addition to hot rolled. (T. D. 272SS— G. A. 6338; April 13, 1906.) As to iron-wire screw rods, which are cold drawn to facilitate their use in screw-making machines, the process giving them a polish, which is incidental and not necessary to such use. Held that they are subject only to the duty provided in paragraph 136, tariff act of 1897, for wire-screw rods, and not to the additional duty prescribed in paragraph 141 on iron rods "colli drawn • * * or polished in any way in addition to the ordinary jirucess of hot rolling or hammering." Where Congress has designated an article by a specific name and by such name imposed a duty on it, the general terms of a later part of the same act, although sufficiently tiroad to comprehend such article, are not applicable. Nash v. United States. United States circuit court, southern district of New York; January 18, 1907; suit 4244. Appeal by importer from decision of Board of United States General Appraisers, G. A. 6338 (T. D. 27288). Board decision reversed. (T. D. 27875; January ,30, 1907.) The wire screw rods enumerated as dutiable under paragraph 136, tariff act of 1807, which are first hot rolled and then cold drawn, are subject also to the duty provided in paragraph 141 for " iron * * * rods * * * which are ' * * cold rolled •• * * in addition to the ordinary process of hot rolling." It is immaterial that the cold rolling is a necessary part of the process of making screw rods rather than addi- tional to that process. Where a general tariff provision prescribing an additional duty applies to some of several articles enumerated in another provision, it should be held to extend to all of such enumerated articles, even though it may operate unequally. United States v. Nash. United States circuit court of appeals, second circuit ; November 8, 1907 ; No. 58 (suit 4244). Appeal'by United States from circuit court of United States for southern district of New York (152 Fed. Rep., 573; T. D. 27875) re- versing G. A. 6338 (T. D. 27288). Decision of court reversed. (T. D. 28547; November 26, 1907.) Screw rods which have been hot rolled and then cold drawn in the process of their manufacture are liable to the additional duty of one-fourth of 1 DIGEST OF CUSTOMS DECTSTONS, 1904-1907. 485 Rods, screw, cold-drawn — Continued. cent per pound provided in tlie opening clause of paragrapli 141, tarifl: act of 1S97, for iron rods whicli are cold drawn in addition to being hot rolled.— United States v. Nash (T. D. 28547) and G. A. 6338 (T. D. 27288) followed. (T. D. 28623— G. A. 6692; December 14, 1907.) Boe, fish. (See Pish roe.) Koots in alcohol. (See Herbs in alcohol.) Bope chains. So-called rope chains imported in long lengths not dutiable at the rate of 60 per cent ad valorem under paragraph 434 as parts of jewelry, but at 45 per cent ad valorem under paragraph 193 as articles composed wholly of metal. (T. D. 25564— G. A. 5782; August 25, 1904.) Bose cuttings. So-called rooted rose cuttings are not dutiable as " rose plants " at 2J cents each under paragraph 252, act of 1897, but should be classified as " cut- tings * * * of * * * plants « f * commonly known as nurs- ery or greenhouse stock," at 25 per cent ad valorem under said paragraph. (T. D. 25211— G. A. 5645; April 14, 1904.) Rooted rose cuttings dutiable as rose plants at 2i cents each under para- graph 252, act of 1897. (T. D. 25288; May 16, 1904.) Appeal directed from decision of Board of General Appraisers, Abstract 9655 (T. D. 26997), involving dutiable classification of rose cuttings. (T. D. 27012; January 19, 1906.) Rose cuttings that have been put in sand in preparation for shipment, but have never in fact been in soil, are not dutiable as " rose plants " under paragraph 252, tariff act of 1897, but as " cuttings of * * * shrubs, plants, * * * commonly known as nursery or greenhouse stock," under the same paragraph. United States v. American Express Company. United States circuit court, western district of New York ; JIa.v 9, 1907 ; suit 1800. Appeal by Government from decision of Board of TTnited States General Appraisers, Abstract 9655 (T. D. 26997). Board sustained. (T. D. 28206; May 29, 1907.) Bose water. (See Orange-flower \yater.) Bosewood lumber. (See Cabinet wood.) Botten fruit, damag'e allowance. (See Damage allowance.) Botten fruit — Fruit destroyed by health oflacers — Nonimportation. The rotten portions of imported fruit, which are condemned by local health authorities after the issuauce of a tropical permit of delivery, but while the merchandise is being unloaded, Held not dutiable. The law is com- plied with if tlie Government receives duty on the entire amount of fruit which comes into the country as such. United States v. Courtln. United States circuit court, southern district of New York ; February 21, 1907 ; suit 4261. Appeal by Tinited States from decision of Board of United States General Appraisers, G. A. 6356 (T. D. 27324). Board affirmed. (T. D. 27970; March 6, 1907.) Acquiesced in. (T. D. 28065; April 6, 1907.) •i86 DIGEST OF CVSTOMS DECISIONS, 1904-1907. Rotten fruit — Fruit destroyed by healtli of&cers — Nonimportation — Cont'd. Appeal directed from dec-isiou of Board of United States General Appraisers of June 17, 1907, Abstract 15829 (T. D. 2S278), involving the assessment of duty on fruit seized by the board of health and destroyed. (T. D. 28318; July 13, 1907.) Rough cedar logs. (See Logs, rough cedar.) Royalty. (See Dutiable value.) Rubber sponges. (See Sponges.) Rubber tire treads. (See Tire treads.) Rubber toys. (See Toys, rubber.) Rubies, artificial or reconstructed. Reconstructed or artificial rubies, produced either synthetically or by mold- ing small pieces of genuine rubies Into compact masses, the same being identical in composition with the natural ruby, are dutiable at 10 per cent ad valorem, directly or by similitude, under paragraph 435, act of 1897, and not at 20 per cent ad valorem under section 6 of said act. United States r. Mermod and Jaccard Jewelry Company (T. D. 26041) cited; G. A. 5394 (T. D. 24601) followed. (T. D. 27278— G. A. 6386; April 4, 1906.) Rugs, measurement — Selvage. The selvage of oriental rugs is to be included in the measurement of such articles which are made dutiable under paragraph 379, act of 1897, at 10 cents per square foot, and in addition thereto at 40 per cent ad valo- rem. Evidence of a usage among merchants to exclude the selvage in measuring a rug to determine its size, Beld incompetent to varj' the meaning of statute levying a duty on rugs at so much per square foot. (T. D. 2.5384— G. A. 5711; June 14, 1904.) The duty of 10 cents per square foot provided on rugs in paragraph 379, act of 1897, should be based on the entire area of the rugs. Including the selvage. Fritz v. United States. Sloane v. United States. United States circuit court, southern district of New Tork ; December 19, 1904 ; suits 3614—3615. Appeal by importers from decision of Board of General Ap- praisers, G. A. 5711 (T. D. 25384). Decision of Board affirmed. (T. D. 25878; December 16, 1904.) In taking the measurement of rugs with selvages provided for in para- graph 379, act of 1897, the selvage of the articles should be included in the dutiable area. Fritz r. United States and Sloane v. United States, not yet officially reported (T. D. 25878), affirming In re Sloane (G. A. 5711) and In re Vantine & Co. (G. A. 5062) followed. (T. D. 26187— G. A. 5978; March 21, 1905.) Rupee, value of. (See Currency of invoice.) S. Sacarbolate— Liquid soap. Sacarbolate, a liquid soap used for cleaning and disinfecting ears, refrig- erators, and lavatories, and not used on the human body, is not a medic- inal soap. Sacarbolate is dutiable at the rate of 20 per cent ad valorem under the provisions of paragraph 72, act of 1897, as soap not specially provided for. Park t'. United States (66 Fed. Rep., 731), G. A. 2056 DIGEST OF CUSTOMS DECISIONS, 1904-1907". 487 Sacarbolate — Liquid soap — Continued. (T. D. 13951), G. A. 2616 (T. D. 15039), cited and followed; G. A. 4726 (T. D. 22362), G. A. 4799 (T. D. 22589), and G. A. 3320 (T. D. 16732) cited. (T. D. 24901— G. A. 5531; January 12, 1904.) Saddletrees. Articles known as saddletrees, used only as framework for riding saddles, being composed of wood and metal, are dutiable at 45 per cent ad valorem under paragraph 447, act of 1897, as parts of saddles, and not at 35 per cent under paragraph 208 of said act as manufactures of wood. (T. P. 25382— G. A. 5709; June 13, 1904.) Sake. (See, also, Leakage.) Section 7, act of 1897, provides that any unenumerated article " which is similar either in material, quality, texture, or the use to which it may be applied to any article enumerated * * * as chargeable with duty, shall pay the same rate of duty which is levied on the enumerated article which it most resembles in any of the particulars before mentioned." In regard to sake, a Japanese alcoholic beverage made from rice by proc- esses similar to those employed in making beer, which resembles still wine in its percentage of alcohol, which in quality is only remotely simi- lar to wine or beer, though in some respects like either in point of use, HelA that the article is not sufiBciently similar to wine to warrant its classification as such under paragraph 297 of said act, nor to beer or ale to permit its assessment as either under paragraph 297 of said act, but that its proper classification is as an unenumerated manufactured article under section 6 of said act. Nishimiya v. United States. United States circuit court, southern district of Kew York ; Jlay 25, 1904 ; suit 3451. Appeal by importer from an unpublished decision of the Board of Gen- eral Appraisers dated November 14, 1903. Decision of Board reversed. (T. D. 25386; June 10, 1904.) The Japanese alcoholic beverage known as sake is dutiable under section 6, act of 1897, as an unenumerated manufactured article. Sake, a fomented alcoholic beverage from Japan and an article not enumerated in the tariff, which is similar to beer in material and the use to which applied, and . similar to still wines in quality and use, but has many characteristics not found in either material, is held not to resemble either of those articles sufliciently to warrant the application of the similitude clause in section 7, act of 1897, providing that any unenumerated article " which is similar, either in material, quality, texture, or the use to which it may be ap- plied to any article enumerated * * * as chargeable with duty, shall pay the same rate of duty which is levied on the enumerated article which it most resembles in any of the particulars before mentioned." United States v. Nishimiya. United States circuit court of appeals, sec- ond circuit ; March 3, 1905 ; No. 138 ; suit 3451. Appeal by United States from decision of circuit court, southern district of New York (131 Fed. Eep., 650; T. D. 25386). Decision of lower court affirmed. (T.D. 26155; March 14, 1905.) Decision of United States circuit court of appeals In United States v. Nishimiya (suit 3451; T. D.. 26155) acquiesced in. Sake dutiable at 20 per cent ad valorem as an unenumerated' manufactured article under sec- tion 6, act of 1897. (T. D. 26167; March 15, 1905.) Sake dutiable by similitude to still wines. Department instructions of March 15, 1905 (T. D. 26167), withdrawn. (T. D. 26205; March 28, 1905.) iSS DIGEST OF CUSTOMS DECISIONS, 1004-1907. Sake. ( .See, also. Leakage) — Coutiniied. Sake dutiable by siuiilitnde to still wines. Writ of certiorari iu United States r. Xisliimiya (suit 3451: T. D. 26155) uot applied JEor, but a new case to be prepared for trial. (T. D. 26275: April 1'X 1905.) The Japanese beverage known as '"sake" is dutiable as an unenunierated manufactured article, under section 6, act of 1S97. and not, by virtue of tbe similitude clause, at tlie rates applicable to " still wines" or " beer," under paragraph 2liG or 297. United States r. >;ishimiya (137 Fed. Itep., .396; T. D. 26155) followed. (T. D. 26810— G. A. 01 S2: October 20, 1905.) Appealed (November 22, 1905; T. D. 20S68). Sake is dutiable as an uneuunierated manufactured article under section 6, act of IsOT, and not by similitude as still wine under paragraph 2'.iG, or as ale or beer under paragraph 297, being found to have no substantial resemblance to those articles. In construing section 7, act of 1897, pro- viding that unenumerated articles shall be dutiable at the rate provided for the enumerated article they most resemble in " texture " and other particulars, Held that '" texture " relates to structure of woven fabrics and does not apply to liquids. Stratton v. Komada. United .states cir- cuit court, northern district of California; July 11, 1906; Xo. 13838 (suit 1783). Appeal by collector at San Francisco from decision of Board of General Appraisers, G. A. 01S2 (T. D. 26810). Board affirmed. (T. D. 27514: July 25. 1900.) Salame, Italian sausag'e. So-called " salame," an Italian sausage in a very hard, dry condition, com- posed entirely of closely chopped pork packed in large casings, held not to be free of duty as bologna sausage under paragrapli 655, act of 1807. The term " bologna." as understood in trade iu this country, includes only a product composed of finely chopped beef, or beef and porl;; (never pork alone), inclosed in casings and marketed in a less dried state than salame. (T. D. 27361— G. A. 6371; May 19, 1906.) Sale. Verbal sale sufficient — As a verbal contract of personal property may be made without bill of sale or other writing, such sale is complete when accompanied by actual delivery to the purchaser, whether for cash or on credit. (T. D. 28595 — G. A. OOSO: December 7; 1907.) Sale of viruses, serums, toxins, etc. Amendment to regulations for the sale of viruses, serums, toxins, and analo- gous products. (T. D. 28463: circular Xo. 61 : October 25, 1907.) Sales by one department to another. (T. I>. 274(14: circular Xo. 48; June 11. 1906.) (T. D. 28-388: circular 54: August 14. 1907.1 Salt, used in curing meats. ( See Drawback. ) Salvage — Salvor entitled to percentage of duties saved to the TJnited States. Under section 2984, Revised Statutes, authorizing the Secretary of the Treasury to refund duties that have been paid on merchandise acci- dentally destroyed while in customs custody, Held that, where a vessel loaded with merchandise on which duty had been paid, but which was still under the control of the customs officers, was saved from fire, the Government had an interest in the merchandise to the amount of the duty, and that the salvor was entitled to salvage on such amount at the DIGEST OF CUSTOMS DECISIONS, 1904-1907. 489 Salvage — Salvor entitled to percentage of duties saved to the United States — Continued. same rate as that awarded in regard to the merchandise itself. Same — Implied contract — Jurisdiction of district court: A claim for salvage is founded on an implied contract, and an action based thereon is therefore within the jurisdiction of a United States district court under the act of March 3, 1887 (24 Stat., 505-506; U. S. Comp. Stat., 1901, pp. 752-755), providing that suits may be brought in such court "on all claims founded upon * * * any contract, express or implied, with the Government of the United States," where (sec. 2) "the amount of the claim does not exceed one thousand dollars." Cornell Steamboat Com- pany V. United States (130 Fed. Rep., 480). United. States district court, southern district of Kew York ; May 21, 1904 ; at law. Action for salvage on duties saved to the United States on merchandise In customs custody. Judgment for petitioner. (T. D. 25601; September 14, 1904.) Note. — The United States has taken this case to the circuit court of appeals, second circuit, on a writ of error. Claims against United States — Jurisdiction -of district court : Under the Tucker Act of March 3, 1887 (U. S. Comp. Stat., 1901, pp. 752-755), giving district courts jurisdiction over certain claims against the Government, Held that such courts may entertain a petition for salvage award, in a case where the United States has been directly benefited by the salvage service. Damaged merchandise — Refund of duties — Authority of Sec- retary of the Treasury : In construing section 2984, Revised Statutes, under which the Secretary of the Treasury " is hereby authorized " to refund the amount of duties on mercliandise damaged while in the cus- tody of officers of the customs, Held that the Secretary may not arbi- trarily or capriciously refuse to allow such refund, and that, where the facts enumerated in said section are undisputed, it will be presumed that their presentation would satisfy him that the case was within the terms of the section. Duties saved to the United States : Certain merchan- dise while on board a lighter and in customs custody, and on which duties had been paid, was saved from destruction by Are, through the efforts of the crew of another vessel. Held that the United States would, by virtue of section 2984, Revised Statutes, have been liable to refund the duties had the merchandise been destroyed, and that it had such an interest in the property that the salvors, who by saving it saved the Government from making such a refund, were entitled to a salvage award on the basis of the money thus put to risk. United States r. Cornell Steamboat Company. United States circuit court of appeals, second circuit, March 2, 1905 ; No. 107. In error to the district court of the United States for the southern district of New York. Judgment of district court affirmed. (T. D. 26191; March 22, 1905.) Claims against the United States — Jurisdiction of district courts : A claim for salvage, services benefiting the United States, which were not ren- dered on request of an officer of the United States, but were incidental -to services performed in saving private property, does not arise " iijioh any contract express or implied with the Government," but is " for damages * * * unliquidated, in cases not sounding in tort, in respect of which * * « the party would be entitled to redress against the United States in a court of * * * admiralty if the United States were suable." A suit founded on such claim is, therefore, within the jurisdiction of district courts of the United States, as given by the Tucker Act (24 Stat., 5Q5), in such cases. Damaged merchandise — 490 DIGEST OF CUSTOMS DECISIONS, 1904-1907. Salvage — Salvor entitled to percentage of duties saved to the United States — Continued. Refund of duties— Authority of Secretary of the Treasury— Permissive Statutes: Under section 2984, Revised Statutes, by vi'hlch the Secretary of the Treasury is " authorized " to refund the duties collected on mer- chandise which is destroyed by fire while in customs custody, it will be assumed that, notwithstanding the permissive character of the language of the statute, the Secretary, In a plaln^case where no doubts arise as to the propriety of such action, would have refunded the duties on merchandise which has been salved, if it had been destroyed by fire. Duties saved to the United States: Where the Government is liable to refund duties on Imported merchandise if destroyed- by fire while in customs custody, it Is under the same obligation to pay salvage on the duties saved as "if property of the Government of the same value had been salved. Such liability arises out of the fact that the Secretary of the Treasury is " authorized " by section 2984, Revised Statutes, to refund duties on merchandise destroyed by fire while in customs custody. Duties saved to United States on goods not in port : The Government is not liable to salvage claims for duties which are saved to the Gov- ernment by reason of salvage services rendered on merchandise before it comes to port, as the services are not performed for its benefit and It is advantaged only as a remote consequence. Salvage services to United States — Cases arising out of revenue act : \Yhere a claim against the United States is prosecuted on the ground of sahage services through which duties are saved to the United States, the case presented can not be said to arise under the revenue laws of the United States because authority for payment therefor is found in the revenue laws. United States V. Cornell Steamboat Company. United States Supreme Court; May 14, 1906 ; Xo. 239. On writ of certiorari to circuit court of appeals for the second circuit. Decision of circuit court of appeals (137 Fed. Rep., 455; T. D. 26191) affirmed. (T. D. 27365; May 23, 1906.) Samples. Examination of, in appraisement of merchandise. (See Appraisement.) Express charges — Express charges upon samples forwarded to and returned by the Board of United States General Appraisers to be paid by collectors of customs. (T. D. 28030; March 23, 1907.) Identification of — Sent to the Board of General Appraisers. (T. D. 26502; circular No. 74; June 20, 1905.) Production of, on appeals for reappraisement. (See Reappraisement.) Protest cases — Amending article 1471, Customs Regulations of 1899. (T. D. 25328; cir- cular Xo. 53; May 28, 1904.) Pure-food law. (See Pure-food law.) Representative of merchandise subject of protest. (See Protest.) Seeds. (See Seeds, samples of.) Still wine — The fact that bottles of still wine, containing less than a pint, were intended as samples, does not relieve them from the payment of duty. (T. D. 26113— G. A. 5958; March 2, 1905.) DiGESir OP CUSTOMS DECISIONS, 1904-190'7. 49 1 Samples — Coutiuued. Tea. (See Tea.) Tobacco — Samples of tobacco taken to Canada by commercial travelers are dutiable upon tbe return thereof to this country. (T. IJ. 2.5529; August 15, 1004.) Upholstery — Samples of upholstery, 70 centimeters in length and 110 centimeters in width, imported by commercial travelers and merchants for their use in making sales in the United States, free of duty under tarifl: act of 1897. (T. D. 26567; July 8, 1905.) Samples of upholstery, 70 to SO centimeters in length and 130 to 140 centimeters in width, imported by commercial travelers and merchants for their use in making sales in the United States, free of duty under tariff act of 1897. T. D. 26567 of July 8, 1905, amended. (T. D. 26675; August 25, 1905.) Sampling of food products without detention. (See Pure-food law.) Sam.pling' of sug'ar. (See Sugar.) Sanctuary lamp not free of duty as work of art. ( See Lamps, sanctuary. ) Sand, iron. (See Iron sand.) Sandalwood chips — Crude drugs. Sandalwood chips, the waste produced in felling the tree, which are chiefly used in the distillation of oil of sandalwood, found to be a crude non- edible drug and therefore free of duty under paragraph 548, act of 1897, and not dutiable at 20 per cent ad valorem as " wood, unmanufactured," under the provisions of paragraph 198 of said act G. A. 4845 (T. D. 22755) noted; G. A. 1086 (T. D. 12314) overruled. (T. D. 26284— G. A. 6014; April 12, 1905.) Sandalwood in the log. (See Logs, sandalwood.) Sapphires. Sapphires used as jewels for bearings are not dutiable as articles com- posed of mineral substances under paragraph 97, act of 1897, but as precious stones under paragraph 191, either directly or by similitude. United States v. American Express Company. United States circuit court, southern district of New ■ York ; October 25, 1904 ; suit 3493. Ap- peal by the United States from decision of Board of General Appraisers dated December 31, 1903. Board affirmed. (T. D. 25808 ; November 28, 1904.) Note. — The Government acquiesced in this decision. Small sapphire jewels intended for use in the construction of phonograph instruments are dutiable either directly or by similitude as precious stones at the rate of IQ per cent ad valorem under paragraph 435, act of 1897, and not at 35 per cent ad valorem under paragraph 97 of said act. G. A. 5382 (T. D. 24577) followed. (See T. D. 25808.) (T. I). 26015— G. A. 5916; January 31, 1905.) Sarreguemines ware. Appeal directed from decision of Board of United States General Apprais- ers, Abstract 15576 (T. D. 28223). (T. D. 28241; June 15, 1907.) 492 DIGEST OP CUSTOMS DECISIONS, 1904-190'?. Sauces. The word " sauces," as used in paragrapli 241, tarifif act of 1897, refers only to substances primarily intended to be added as an appetizing dressing to food after the substantial part of the dish is prepared, and can not be extended to include all flavoring or seasoning matters used in cookery. (T. D. 27944— G. A. 6550; February 21, 1907.) Sausage, Italian. (See Salame.) Sausages, Chinese. (See Chinese sausages.) Sausages — Prepared meat — Similitude clause. Sausages in the skin, composed of meat, vegetables, spices, etc., meat being the component material of chief value, being nonenumerated articles under the tarifif act of 1S97, are dutiable at 25 per cent ad valorem as prepared meat under paragraph 275 and section 7 of said act. In such cases the component material of chief value governs the classification. (T. D. 25498— G. A. 5756; July 26, 1904.) Savings banks, in the form of earthenware pigs and fruit. (See Earthen- ware, decorated, savings banks.) Saw plates. (See Steel.) Sawdust — Article used in dyeing. Sawdust produced from a very hard wood and commonly used for dyeing and tanning purposes, is free of duty under paragraph 482, tariff act of 1897, as an article in a crude state used in dyeing or tanning, not spe- cially provided for in said act, and is not dutiable under paragraph 463, as waste not specially provided for. (T. D. 27866 — G. A. 6526; January 25, 1907.) Sawed lumber. (See Lumber, sawed.) Scale bearings, agate. (See Agate keystones and scale bearings.) Scalloped articles, weight. Machine scalloping is not embroidery. In determining the weight per square yard of scalloped articles the whipped portion should not be weighed. (T. D. 26030— G. A. 5918; February 2, 1905.) Scarf pins, parts of. (See Jewelry, parts of.) Scented waters. (See Floral waters.) Schappe silk yams. (See Silk, spun.) Scientific apparatus. (See Philosophical and scientific instruments.) Scientific instruments. (See Philosophical and scientific instruments.) Scissors. Small scissors finished with one tang elongated for the purpose of being set into the telescoping case in which the completed article is carried, are dutiable as scissors under the provisions of paragraph 153, act of 1897, and not as parts of pocketknives under same paragraph. G. A. 3780 (T. D. 17846) cited. (T. D. 26283— G. A. 6013; April 11, 1905.) Scrap India rubber. (See India rubber.) Scrap iron. Old and worn-out iron chains dutiable as. (See Chains.) DIGEST OP CUSTOMS DECISIONS, 1904H-1907. 493 Scrap steel. Articles of American production returned as. (See Keimportatlon.) Screens. Screens composed of wooden frames bound together in wings or sections with cords, the frames surrounding panels of cotton embroidered or ap- pliqufied, are property dutiable at the rate of 60 per cent ad valorem under the provisions of paragraph 339, tariff act of 1897. (T. D. 28204 — G. A. 6605; May 27, 1907.) Embroidered — Under the proviso or paragraph 339, tarifE act of 1897, prescribing "that no * * * article * * * ^iien embroidered, * * * shall pay duty at a less rate than that imposed in any schedule of this act upon any embroideries of the materials of which such embroidery is composed," wooden screens embroidered with sill£ are dutiable as silk embroideries under paragraph 390, a contrary result not being required by the rule nosoitur a sociis. Lichtenstein Millinery Company v. United States. United States circuit court, southern district of New York ; February 4, 1907; suit 4085. Appeal by importer from decision of Board of United States General Appraisers, Abstract 7668 (T. D. 26649). Decision af- firmed. (T. D. 27919; February 13, 1907.) Fire — Fire screens composed of bamboo frames tied together with silk strings, the frames inclosing hand-painted panels, all of which is admittedly com- posed in chief value of cotton. Held to be properly dutiable at the rate of 45 per cent ad valorem as manufactures of cotton under paragraph 322, tariff act of 1897. (T. D. 28179— G. A. 6598; May 21, 1907.) Screens, g'lass. (See Glass screens.) Screens, photographic color-process. (See Photographic color-process screens.) Screw rods. (See Rods.) Screw spikes. So-called screw spikes, articles made of metal, intended for fastening rails to ties having neither a slotted head nor point, are not commonly called wood screws, and are not dutiable under paragraph 169, act of 1897. Such articles are dutiable under paragraph 193 at the rate of 45 per cent ad valorem as manufactures of metal not specially provided for. (T. D. 25711— G. A. 5823; October 22, 1904.) Scrim. (See Etamines.) Sculpture, casts — For churches. (See Statuary, church.) Sea moss. Sea moss which has been dyed for the purpose of preserving its natural form and color, such process of dyeing not having changed its name or character, is specially provided for in paragraph 81, act of 1897, and duti- able at 10 per cent ad valorem. (T. D. 27670— G. A. 646-t; October 22, 1906.) Sea stores. The imposition of duty on excessive sea stores is to be regarded as a pen- alty intended to prevent the abuse of the exemption accorded to such stores and not as the placing thereof on the same footing as regularly im- 494 DIGEST OF CUSTOMS DECISIONS, 1904-1901. Sea stores — Continued. ported merchandise. As entry of excessive sea stores is not permitted by law, there is no authority for the landing of such stores. (T. D. 25401; June 17, 1904.) Articles purchased by officers and seamen for themselves to be treated as sea stores, vrith right of entry, if lawfully landed. (T. D. 26673; August 24, 1905.) The Department's construction of the statutes in relation to excessive sea stores, which construction permits the said stores to be entered for con- sumption on the payment of duties, should be followed. Modification of T. D. 25401 of June 17, 1904. (T. D. 258S4; December 23, 1904.) Excessive sea stores, when entered for consumption under the provisions of article 107 of the general Treasury regulations of 1899, are dutiable at the same rates as ordinary imported merchandise. (T. D. 25692 — G. A. 5815; October 17, 1904.) Sea stores of a ship may be defined to be stores taken on board for the health and sustenance of the crew and passengers, being designed for the purpose of consumption, as distinguished from ship stores, such as tackle and furniture of the ship. Transfer of same : Such stores may be trans- ferred from one vessel to another belonging to regular lines plying be- tween foreign ports and the United States only where such vessels are delayed in port for any cause. Coal stores: Coal stores of American ves- sels, so long as kept on board, are not dutiable on arrival in an American port, but such stores are prohibited to be unloaded from such vessel with- out being subject to duty. (T. D. 26864— G. A. 6211; November 15, 1905.) Still wine from Italy, which forms part of the excess of sea stores of a ves- sel, is entitled to the reduced rates of duty prescribed by the Italian reciprocity agreement, when entered for consumption under article 107 of the general Treasury regulations. (T. D. 25692 — G. A. 5815; October 17, 1904.) Coal : Ship stores are such articles as become a part of the equipment of the ship, such as furniture, cables, tackle, etc. Sea stores are such com- modities as are consumed by the passengers or crew. The former be- come a permanent part of the equipment of the vessel ; the latter are to be consumed during the voyage. Coal taken on a vessel to be consumed during the voyage is sea stores, and when transferred from one vessel to another of the same line in a port of the United States Is exempt from duty under the provisions of section 17, act of March 8, 1897. — G. A. 4464 (T. D. 21324) distinguished. (T. D. 28321— G. A. 6643; July 11, 1907.) Appealed July 31, 1907. (T. D. 28362.) Sealing wax. (See Wax, sealing.) Sealskin coat. Taken out of the United States by American traveler. Effect of altera- tion. (See Effects, personal.) Seamen, contracts for care of. Contracts for care of seamen, etc. — (T. D. 28263; Circular No. 40; June 18, 1907.) Seaweed, nori. Appeal directed from decision of Board of United States General Appraisers of September 8, 1905, Abstract 8065 (T. D. 26708), holding certain mer- chandise invoiced as " nori " to be free of duty under paragraph 617, act of 1897. (T. D. 26727; September 21, 1905.) DIGEST OF CUSTOMS DECISIONS, 1904-1907. 495 Seeds. Articles composed of natural seeds. (See Articles composed of seeds.) Canary — Grass. (See Canary seed.) Grass — Tbe term " grass seeds " in paragraph 656, act of 1897, is not used in its scientific botanical sense and restricted to plants of the order graminece, or true grasses, but includes other herbage which serves for pasture or forage of cattle and which has come to be popularly or commercially known as grass. (T. D. 27306— G. A. 6350; April 23, 1906.) Samples of — Samples of imported grass, clover, and forage-plant seeds to be forwarded to seed laboratory. Department of Agriculture. (T. D. 25500; circulai No. 75; July 27, 1904.) Samples of, for Agricultural Department. (T. D. 27468; circular No. 68; July 5, 1906.) Samples of seeds for Department of Agriculture. (T. D. 28614; December 18, 1907.) Shamrock — The seed of the shamrock, which is a species of clover, held to be free of duty as grass seeds under paragraph 656, act of 1897, and not duti- able as seeds not specially provided for under paragraph 254. (T. D. 26097— G. A. 5950; February 28, 1905.) Spurry and seradella — The seed of field spurry or common spurry (Spergula arvensis) and of sera- della (Ornithopus sativus) are free of duty under the provision for "all flower and grass seeds " in paragraph 656, act of 1897, and are not duti- able under the provision for " seeds of all kinds, not specially provided for," in paragraph 254 of said act. (T. D. 27578— G. A. 6428; August 27, 1906.) Value of — Customs officers not to supply importers with data as to foreign value of seeds, plants, and bulbs. (T. D. 24983; February 9, 1904.) Vetch — The seed of the vetch, one of the so-called " artificial grasses," which is a leguminous plant used extensively for pasture and forage purposes and classed with grasses and forage plants by the seed trade, is free of duty as " grass seed " under said paragraph 656, and is not dutiable as a seed not specially provided for under paragraph 254. (T. D. 27306 — G. A. 6350; April 23, 1906.) Seizure. Appraisement after seizure. (See Appraisement.) Certificate of reasonable cause — Under section 970, Revised Statutes, providing that, if judgment is rendered in favor of the claimant of property seized by Government oflicers, the court shall enter a certificate of reasonable cause of seizure. Held that the certificate ought to be granted where the evidence shows affirma- tively that the officers were acting in good faith and under circumstances that would .iustify a reasonable suspicion. United States r. S3 Sacks of Wool and 5,974 Sheepskins (147 Fed Rep., 747). United States dis- trict court, district of Maine ; September 29, 1906 ; No. 189. Proceedings for forfeiture. Motion for certificate of reasonable cause. Motion granted. (T. D. 27772; December 19, 1906.) 496 DIGEST OF CUSTOMS DECISIONS, 1904-190'7. Seizure — Contluued. Expenses of sale of seized articles — Forwarding vouchers for expenses connected with sale of seized articles. (T. D. 26262; circular No. 51 : April 11, 1905.) , Right of reappraisement — The fact that gonds are seized for undervaluation does not deprive the consignee or owner of the right of reappraisement. (T. D. 26970; Janu- ary C, 1906.) Seizure and. fine — Fraudulent entry — Duty. Where goods are seized for fraudulent or false entry under section 9, act of June 10, 1890, and released upon the payment of a fine equal to the amount of the duty, the importers are not thereby relieved from the payment of the duty. The fine is a penalty incurred by reason of a violation of the law. The duty accrues under the law by act of importa- tion. The.v are separate and distinct and bear no relation to each other. Dana's case, G. A. 5147 (T. D. 23749) ; United States v. One Case Paint- ings (!»;» Fed Rep., 426) ; United States r. 1,621 Pounds Fur Clippings DOC Fed Rep.. 161) : Gray r. United States (113 Fed. Rep., 213), and Baldwin i: United States (113 Fed Rep., 217). (T. D. 25970— G. A. riS. A loss of goods while en route from the port of original importation to the port of ulti- mate destination is a loss of merchandise constructively in a bonded warehouse. In re Ellison, G. A. 5482 (T. D. 24796). Such a loss does not present a case within the jurisdiction of the Board of General Ap- praisers. Ferry v. United States (85 Fed. Rep., 550; 29 C. C. A., 345). The burden of proof is on an importer to show that an alleged loss of goods occurred while in transit to the United States and before importa- tion. Where the evidence fails to show this satisfactorily, relief from payment of duties can not be granted. (T. D. 25802 — G. A. 5857; No- ber 20, 1904.) Liquors — Liquors defined : The word " liquors " in the proviso to paragraph 286, rela- tive to allowance for breakage, leakage, etc., includes only spirits or dis- tilled beverages, as distinguished from those that are not fermented. (T. D. 25332— G. A. 5690; May 26, 1904.) Theft : Where a certain ascertained amount has been abstracted by theft from a hogshead of brandy prior to importation, while such liquor was in transitu to this country, the collector, in liquidating the duty on the liquor, should make an allowance by way of deduction for the liquor so abstracted. (T. D. 26813— G. A. 6185; October 26, 1905.) No allowance when any portion of case arrives : Where a case of wine in- voiced as containing 50 bottles is found on arrival to contain only 1 bot- tle and some broken glass, and an alloyvance is claimed by the importer on the ground that as to the broken bottles there is a nonimportation. Held thaf the proviso to paragraph 296, act of 1897, prohibiting any allowance for "breakage, leakage, or damage, on wines," is mandatory and that there can be no allowance so long as any portion of the case arrives. In re Jlontague & Sons, G. A. .5939 (T. D. 26086), affirmed in Shaw V. United States (reported in T. D. 26488), followed. In re Gil- more, G. A. 3692 (T. D. 17(U4). (T. 1). liiidlS- G. A. G129; August 7, 1905.) DIGEST OF CUSTOMS DECISIONS, 1904-190'7. 501 Shortage. -(See also Damage allowance and leakage) — Continued. liquors — Continued. If it is satisfactorily slaown tliat tlie difference between' the quantity as sliown by tlie gauge and the invoice quantity of wines, liquors, cordials, or distilled spirits is due to natural causes, such as evaporation or ab- sorption, or that the gauged quantity, being less than the quantity stated on the invoice, was, in reality, the quantity shipped, and that the appar- ent shortage was not due to either breakage, leakage, or damage, an allowance should be made therefor. (T. D. 25418; June 25, 1904.) In a certain importation of wine in barrels there was a wantage in excess of normal outage, amounting to 27 gallons. The collector of customs made no allowance for this excess, in the assessment of duty, presuming it to be due to leakage, and based the assessment on the entire capacity of the barrels, taking as authority for this action the provision in para- graph 296, act of 1897, that "there shall be no constructive or other allowance for breakage, leakage, or damage on wines." Held that this was in violation of the provision in Article I, section 8, United States Constitution, that " all duties, imposts, and excises shall be uniform throughout the United States." The power to collect duties or imposts, which is given Congress by Article I, section 8, United States Constitu- tion, implies that there must be some article imported into the United States on which such duty is imposed. Shaw v. United States. United States circuit court, southern district of New York; June 5, 1905; suit 3907. Appeal by importer from decision of Board of General Appraisers, G. A. 5939 (T. D. 26086). Board reversed. (T. D. 26488; June 9, 1905.) Where it is shown by satisfactory evidence that a certain quantity of wine contained in a cask has been abstracted by theft or otherwise, while in transitu and before arrival in this country, such shortage con- stitutes a nonimportation and does not come within the limitations of paragraph 296, tariff act of 1897, which provides that " there shall bo no constructive or other allowance for breakage, leakage, or damage on wines, liquors, cordials, or distilled spirits," and in the liquidation of the duty allowance should be made by the collector by way of deduction for the quantity so abstracted. — Following In re Morten, G. A. 6185 (T. D. 26813). (T. D. 28650— G. A. 0699; December 27, 1907.) Method of ascertaining weight — Where the importer fails to furnish the proof of shortage as required by article 1452, the collector is prohibited, in assessing duty, from making allowance for any shortage. When such merchandise is subject to a specific duty per pound, but is imported in packages, and the shortage consists of a number of said packages, it is proper and lawful for the collector to ascertain the weight of the missing packages by applying thereto the average weight of the packages received, and accordingly to assess duty upon the total amount stated in the invoice. (T. D. 26647 — G. A. 6128; August 7, 1905.) Oath — Amendment of aiticle X452 — Article 1452, customs regulations, amended to require the oath provided for therein to be filed within thirty days after the date of written notice of shortage. (T. D. 27713; November 19, 1906.) Sake — The proviso ih paragraph 296, act of 1897, which requires that " there shall be no constructive or other allowance for breakage, leakage, or damage on wines, liquors, cordials, or distilled spirits," does not apply 502 DIGEST OF CUSTOMS DECISIONS, 1904-1901. Shortage. ( See also l)an)age allowance and leakage) — Continued. Sake — Continued. to Japanese salie, dutiable by similitude at the same rate as still wine under said paragraph 296. An allowance must accordingly be made for sake which never reached the port of importation, having been lost in transit through leakage or other cause. The word " liquors " in said proviso to paragraph 296 includes only spirits or distilled beverages, as distinguished from those that are fermented, to which latter class sake belongs. Hollender v. Magone (149 U. S., 586) ; Sarlls r. United States (152 U. S., 570) followed. (T. D. 25332— G. A. 5690; Jlay 26, 1904.) Appealed. (T. D. 25341; May 31, 1904.) Shotgun barrels. (See Gun barrels.) Show cards — Lithographed. Lithographed show cards and placards composed of cardboard are duti- able as lithographic prints under the provisions of paragraph 400, act of 1897, according to the thickness of the articles, and not according to the thickness of the particular sheet of paper forming the top or front of the articles, and bearing the lithographic Imprint. Board decision of May in, 1904, Abstract 1486 (T. D. 25312), noted. (T. D. 25863— G. A. 5873; December 20, 1904.) Sichel glue. A proprietary preparation bearing the registered trade-mark name " Sichel glue," the ingredients of which are found to be water, dextrin, flour starch, and vegetable gum, and the principal use of which is by painters for sizing walls and as a binder in the use of calcimine, was classified by the collector as glue, duty being assessed thereon at a rate provided for glue in paragraph 23, act of 1807. Held that the assessment of duty was erroneous, the , merchandise not being a glue, nor so similar to glue as to come within the operation of the similitude clause in section 7; that the merchandise, not being a chemical compound, nor otherwise provided for in the tariff act, is dutiable under the provision for unenu- merated manufactured articles in section 6. (T. D. 26854— G. A. 6206; November 13, 1905.) Sienna earth, washed. Under paragraph 49, act of 1897, providing for " sienna earths, * * * powdered, washed, or pulverized," it is not necessary that the merchan- dise should have been sub.iected to all three of these operations in order to bring it within this provision ; and it is immaterial whether the process of washing be natural or artificial. (T. D. 2.'il70— G. A. 5631; April 1, 1904.) Signs, celluloid advertising. (See Celluloid advertising signs.) Silk. Braids. (See Braids, silk.) Chiffons — Woven fabrics in the piece, of light texture, composed of silk, 54 centi- meters in width, having borders or selvages of the same color as the body of the fabric, which are generally known in trade as "silk chiffon" or " moussellne," or " mousseline sole," or " muslin," are dutiable accord- DIGEST OF CUSTOMS DECISIONS, 1904-190'?. 503 Silk — Coutiuued. Chiffons — Continued. ing to weight, condition, etc., under the provisions of paragraph 387, act of 1897, and not under paragraph 390 of said act as "veilings." G. A. 4435 (T. D. 21115) cited and followed. (T. D. 26353— G. A. 6034; May 5, 1905.)' Chiffon hands, etc. — Woven silk fabrics in the piece, not exceeding 30 centimeters, or 12 inches, in width, known as " chiffon bands," " bapdes mousselin," " gauze bauds," "gauze ribbons," etc., are dutiable under paragraph 391, act of 1897, as manufactures of silk, not specially provided for, and not under para- graph 390 of said act as "trimmings." Robinson v. United States (121 Fed. Rep., 204) cited and followed; G. A. 4435 (T. D. 21115) reversed in part. (T. D. 25866— G. A. 5876 ; December 20, 1904.) Silk chiffon bands wider than 12 inches, similar to those covered by findings of the Board of United States General Appraisers, Nos. 2 and 3 in G. A. 4435 (T. D 21115), dutiable as heretofore decided by the Board. (T. D. 25977; January 25, 1905.) Combed — Combed silk, which in the process of manufacturing fell from or was caught in the machines, so that the process was not completed. Held dutiable under the provision in paragraph 384, act of 1897, for " silk partially manufactured * * * and not further advanced or manufactured than * * * combed silk," and not to be free of duty under paragraph 661 as " silk waste." The provision in paragraph 661, act of 1897, for " silk cocoons and silk waste," includes silk in those forms only when it is not manufactured at all. Fawcett v. United States. United States circuit court, southern district of New York; February 22, 1906; suit 3979. Appeal by importer from decision of Board of General Appraisers, Ab- stract 5777 (T. D. 26248). Board affirmed. (T. D. 27189; March 7, 1906.) Combed silk which in the process of further manufacture fell from or was caught in the machines, so that the process was not completed, Held dutiable under the provision in paragraph 384, tariff act of 1897, for " silk partially manufactured * * * and not further advanced or manufactured than * * * combed silk," and not to be free of duty under paragraph 661 as "silk waste." Fawcett i;. United States. United States circuit court of appeals, second circuit ; February 26, 1907 ; No. 142 (suit 3979). Appeal by Importer from circuit court of the United States for southern district of New York (146 Fed. Rep., 83;-T. D. 27189). (T. D. 27978; March 6, 1907.) Fabrics — Duty of examiners : In examining imported silk fabrics, dutiable under paragraph 387, act of 1897, which requires an ascertainment as to meas- urement, the weight per yard, the percentage of silk, the color, the con- ,ditions of dyeing, etc., it Is properly within the duty of an examiner, in addition to appraising the value of the merchandise, to ascertain and re- port its weight, under section 10, customs administrative act of June 10, 1890, making it the duty of appraising officers " to ascertain the number of yards, parcels or quantities, and actual market value or wholesale price of every of them as the case may require." ( See Entry, fraudulent. ) (T. D. 25118; March 9, 1904.) 504 DIGEST OF CUSTOMS DECISIONS, 19(>4-1907. Silk — Continued. Fabrics — Continued. Woven fabrics of silk, having slackly sewn ttiereon with a colored thread a cotton cord, loosely wound with gilt paper, doubled and run lengthwise of the fabric at distances varying from 6 to 18 inches apart, and looped in loops of a variety of shapes and sizes at irregular Intervals of from 9 to 12 inches, without design or the least semblance of regularity and not ornamental, do not constitute either an applique or an embroidery. (T. D. 25530— G. A. 5688; May 26, 1904.) Garnitures and huzzar sets — Certain articles known as garnitures or huzzar sets for use as ornaments on the fronts of women's costumes dutiable as manufactures of silk under paragraph 391. ( See Ornaments.) (T. D. 25072 ; February 26, 1904.) In the gum — " Shantungs " — Silks which, by the usual means of testing by boiling in water containing 10 per cent of olive oil soap, showed a loss by weight varying from 18 to 27 per cent, held to be dutiable as silk fabrics " in the gum," rather than as ■■ boiled off," under paragraph 387, tariff act of 1897. Mendelson v. United States. United States circuit court of appeals, second circuit; January 31, 1907; No. 124 (suit 3359). Appeal by importer from circuit court of United States for southern district of Xew York (146 Fed. Rep., 78: T. D. 27088). Decision circuit court reversed. (T. D. 27898; Feb- ruary 6, 1907.) Acquiesced in. (T. D. 28025; March 22, 1907.) Jaequard figured goods — Watered silks — Woven silk fabrics with stripes of various widths, the body between having a watered effect, this effect and the stripes being produced by the Jae- quard process, are " Jaequard figured goods," within the meaning of that expression as used in paragraph 391, act of 1897. United States v. John- son. United States circuit court, southern district of New York ; February 15, 1905 ; suit 3466. Appeal by United States from decision of Board of General Appraisers, G. A. 5507 (T. D. 24831). Board affirmed. (T. D. 2607S; February IS, 1905.) Silk fabrics made in fact upon a JacTquard loom and containing two or more colors in the filling held to be " Jaequard figured goods in the piece, * * * containing two or more colors in the filling," regardless of the fact that they may not be such fabrics as are usually and customarily made upon Jaequard looms nor its regular and characteristic product. Bassett i. United States. United States circuit court, eastern district of Pennsylvania; June 4, 1907; No. 82 (suit 1739). Appeal by importer from decision of Board of Tinlted States General Appraisers, Abstract 7630 (T. D. 2. 27392— G. A. 6378; May 31, 1906.) Artificial silk yarn or thread, being shown by overwhelming testimony to be wholly dissimilar to cotton yarn, and to approximate closely to silk yam in the characteristics of appearance, quality, texture, and use, Held to be dutiable as sills; yarn under the provisions of loaragraph 385, act of 1897, by virtue of the "similitude clause," section 7 of said act. Hardt, Von Bernuth & Co. v. United States (T. D. 2702S) distinguished on new evidence presenting a different record. (T. D. 27661 — G. A. 6459 ; October 10, 1906.) Yarn, imitation silk — Imitation silk yarn which is made from cotton waste subjected to a chem- ical process whereby it loses its identity as cotton, and which resembles silk yarn in quality, texture, and use. is held, by virtue of the similitude clause in section 7, act of 1897, to be dutiable at the rate applicable to silk yarn under paragraph 385 of said act. Von Bernuth i\ United States. United States circuit court, southern district of New York ; December 12, 1904 ; suit 3346. Appeal by importer from decision of Board of Geueral Appraisers, G. A. 5257 (T. D. 24155). Board affirmed. (T. D. 25870; December IG. 1904.) Note. — Counsel for Importers announced that an appeal would be taken to circuit court of appeals, second circuit. Certain imitation silk yarn was found to resemble equally silk yarn and cntton yarn in the particulars of texture, quality, and use, and to be com- posed of cellulose to the extent of nearly 90 per cent. Held that it re- sembles cotton yarn in the particular of material more than it does silk yarn, as cotton consists of nearly pure cellulose, and that it is accord- ingly dutiable at the rate provided for cotton yarn in paragraph 302, act of 1S97. rather than at that provided for silk yarn in paragraph 385, by virtue of section 7 of said act, prescribing that unenumerated articles shall pay duty at the rate chargeable on the enumerated article which they most resemble " in material, quality, texture, or the use." Von Bernuth v. United States. United States circuit court of appeals, second circuit; JanuaiT 16. 1906; No. ,32 (suit 3346). -Appeal by importer from decision of circuit court, southern district of New York (133 Fed. Rep., 800; T. D. 25870) affirming a decision of the Board of General Appraisers, G. A. 5257 (T. D. 24155). Lower court reversed. (T. D. 27028; January 19, 1906.) Acquiesced in (T. D. 27073). Silk and cotton cloth. Warping is not a part of the process of weaving, and that in determining, under the provisions of section 7, act of 1897, the component material of chief value in fabrics having a silk warp and a cotton weft, the cost of warping should be included wholly in the value of the silk, and not dis- tributed between the silk and cotton. Hoenlngaus ti. United States. (See, also. Classification of imported merchandise.) (T. D. 25364; .Tune 7, 1904.) Certain mulls composed of silk and cotton, found to be composed in chief value of cotton, and held to be dutiable umler paiagraph 311. act of 1897, as cloth of cotton and silk, cotton the component material in chief value. DIGEST OF CUSTOMS DECISIONS, 1904-190'?. 511 Silk and cotton cloth — Continued. Stern v. United States. United States circuit court, southern district of New York ; June 1, 1904 ; suit 3310. Appeal by importer from unpub- lished decision of Board of General Appraisers, dated March 25, 1902. Decision of Board affirmed. (T. D. 25387; June 10, 1904.) Certain fabrics of silk and cotton found to be composed in chief value of silk, and held to be dutiable under paragraph 391, act of 1S97, as manu- factures of silk, not specially provided for. Leerburger v. United States. United States circuit court, southern district of New York ; June 1, 1904 ; suit 3344. Appeal by importer from unpublished decision of Board of General Appraisers, dated November 18, 1902. Decision of Board re- versed. (T. D. 25388; June 10, 1904.) Acquiesced in (T. D. 26362). Silk and metal thread belting and fabrics. (See Beltings.) Silk and wool dress goods. (See Dress goods.) Silk and wool fabrics. Appeal directed from decision of Board of United States General Appraisers, Abstract 9272 (T. D. 26890), wherein it is held that certain fabrics com- posed of silk and wool, silk chief value, are properly duitable under para- graph 387 (silk schedule), act of 1897. (T. D. 26908; December 14, 1905.) Silk-cotton ribbons. In paragraph 320, tarife act of 1897, relating to " ribbons * * * of cot- ton, * * * whether composed in part of indla rubber or otherwise," the word " otherwise " is used in the sense of " not," rather than " of other materials," and ribbons in chief value of silk and in part of cotton are not included therein. Gartner v. United States. United States cir- cuit court, southern district of New York ; May 31, 1907 ; suit 4457. Ap- peal by importer from decision of Board of United States General Appraisers, Abstract 12372 (T. D. 27545). Board affirmed. (T. D. 28259; June 19, 1907.) Silk- wool dress goods. (See Wool.) Silver. Importation and exportation of articles, of falsely or spuriously stamped, prohibited. (T. D. 27434; circular No. 52; June 22, 1906.) Silver, Grerman. (See German silver.) Silver hand bags — Purses. (See Purses.) Similitude clause — Effect of. (See Classification imported merchandise.) A finding under section 7, act of 1897, that a nonenumerated article is similar, either in material, quality, texture, or use, to an article enumer- ated in said act does not place such nonenumerated article in the category of the enumerated article which it resembles for all purposes in the administration of the law, but only for the purpose of making it subject to the same rate of duty. (T. D. 25332— G. A. 5690; May 26, 1904.) Singapore pineapples. (See Pineapples.) Size, bone. (See Bone size.) Skins. Cabretta. (See Wool on the skin.) 512 DIGEST OF CUSTOMS DECISIONS, igoi-igo". Skins — Continued. Calf, japanned — In construing paragraph 456, act of 1890, which provides for " dressed upper leather, including * * * japanned leather," and for " japanned calf- skins," BeJd that the latter provision includes only such skins as are not upper leather, and that japanned calfskins used as upper leather are sub- ject to classification under the former provision, t'ulted States v. Bittel. United States circuit court, southern district of Xew York ; June 13, 1892 ; suit 5.39. Appeal by the United States from unpublished decision of Board of General Appraisers, dated June 22. 1891. Board affirmed. (T. D. 26925 ; December 19, 1905.) Note. — On appeal by the United States the fore- going decision was affirmed by the circuit court of appeals, second circuit (4 C. C. A., CsO). Fish, imported in fragmentary condition. (See Fish skins.) For morocco — The provision in paragra)ih 4.38, act of 1897, for " skins for morocco " is not limited to goatskins, but includes also certain sheepskins known as " New Zealand basils " or " Cape sheepskins." Helmrath r. United States (12.5 Fed. Rep., 0.34). United States circuit court, district of Massachu- setts; Boston, May 21). 1903: No. 1121 (suit 14SS). Appeal by importer from an unpublished decision of Board of General Appraisers. Decision of Board reversed. (T. D. 25003; February 5, 1904.) Note.— The fore- going decision was acquiesced in by the Government. Lamb — rieces of lambskin sewn together temporarily and intended to be used for fur linings are not "articles made of" fur within the meaning of para- graph 43."„.act of IsSo, but are dutiable as "dressed furs, on the skin" under paragraph 4."i(j. Fleet (. United States. United States circuit court, southern district of New York ; January 12, 1892 ; suit 109. Appeal by importer from unpublished decision of Board of General Appraisers, dated December 17, 1890. Board reversed. (T. D. 26824; October 26, 100.". ) Note. — The foregoing decision was acquiesced in by the United States (T. D. 12755). Pickled sheepskins — Pickled sheepskins of the kind referred to in G. A. 4388 of March 1.5. 1899 (T. D. 20884), dutiable at 20 per cent ad valorern under section 6, act of ISO", as articles manufactured in whole or in part, not specially provided for. (T. D. 2.5.557; August 25, 1904.) Pickled sheepskins free of duty, under paragraph 664, act of 1897. T. D. 255.57 of August 25, 1904, revoked. (T. D. 25576; September 7, 1904.) Weighing tinder 12 ponnds — Skins of cattle, weighing under 12 pounds, are free of duty. Decisions of United States circuit court and court of appeals followed. (T. D. 25900 and T. D. 27117). (T. D. 27294— G. A. 6344; April 17, 1906.) Skins and hides, mixed. Sufficiency of evidence of character of merchandise. ( See Mixed hides and skins.) Sliced deer horn. (See Horns, sliced deer.) Slides, buckles, etc, for slippers. (See Ornaments for slippers.) DIGEST OP CUSTOMS DECISIONS, 1904-1901. 513 . Slides, microscopic. (See Microscopic'slides.) Slippers, Japanese. (See Japanese shoes and slippers.) Slippers, ornaments for. (See Ornaments for slippers.) Silver, ramie. (See Ramie silver.) Smelting metals — ^Wastage. (See Ores.) Smoked herring. (See Fish.) Smokers' articles. Pipe bowls and pipestems — Pipe bowls and pipestems that are paclied and imported together, made to fit together and never used separately but are always together, are to be taken as entireties. Clay pipe bowls with bamboo stems, imported upon the same invoice and shipped together, but described and priced sepa- rately, the invoice prices showing the stems to be of greater value than the pipe bowls, are dutiable under the third clause of paragraph 459, act of 1897, as " other pipes and pipe bowls of whatever material composed." (T. D. 26966— G. A. 6251; Januaiy 5, 1906.) Pyroxylin — Smokers' articles of pyroxylin are more specifically "fenumerated in the provision in paragraph 459, for " all smokers' articles whatsoever, not specially provided for," than under that in paragraph 17 for " all com- pounds of pyroxylin, * * * if in finished or partly finished articles." — G. A. 5706 (T. D. 25379) and 140 Federal Reporter, 989 (T. D. 27065), followed. (T. D. 27889— G. A. 6538; February 5, 1907.) Pyroxylin mouthpieces — Smokers' articles of pyroxylin are more specifically enumerated in the pro- vision in paragraph 459, act of 1897, for " all smokers' articles whatso- ever, not specially provided for," than under that in paragraph 17 for " all compounds of pyroxylin, * * * if in finished or partly finished articles." Knauth v. United States. United States circuit court, southern district of New York ; December 12, 1906 ; suit 4263. Appeal by importer from decision of Board of General Appraisers, Abstract 11261 (T. D. 27348). Board affirmed. (T. D. 27769; December 19, 1906.) Acquiesced in. (T. D. 27819; January 15, 1907.) Appeal directed from decisions of the Board of United States General Ap- praisers, Abstracts 11234 and 11261 (T. D. 27348), involving the dutiable classification of finished pipestem mouthpieces of pyroxylin. (T. D. 27368; May 23, 1906.) Tables — Held that certain tables on which are affixed various smokers' accessories and an ornamental miniature automobile, which are chiefly used for the convenience of smokers, are dutiable as " smokers' articles " under para- graph 459, act of 1897, and not as "house or cabinet furniture of wood" under paragraph 208 of said act. in construing paragraph 459, act of 1897, where under the heading " pipes and smokers' articles," there are enumerated " tobacco pipes and pipe bowls * * * and all smokers' articles whatsoever * * * including cigarette books, cigarette book covers, pouches for smoking or chewing tobacco, and cigarette paper in 46341—08 33 - 514 DIGEST OF CUSTOMS DECISIONS, 1904-190'?. Smokers' articles — Continued. Tables — Continued. all forms," held that in view of this broad language the doctrine of ejustem generis is not so applicable as to exclude from said paragraph articles not similar in kind to the " pipes and pipe bowls," etc., specifically enumerated; that the test of classification should be the common use of the articles and the extent to which they are generally used; and that ornamental articles, if chiefly used for the convenience of smokers, are " smokers' articles " within the meaning of the paragraph. Steinhardt V. United States (126 Fed. Rep., 443). United States circuit court, southern district of New York; November 17, 1904; suit 3345. Appeal by importers from decision of Board of General Appraisers, G. A. 5251 (T. D. .24137). Decision of Board affirmed. (T. D. 25138; March 17. 1904.) Note. — No appeal was taken from this decision. Smuggling. Awards of compensation — Fines and penalties imposed by courts are not to be included in awards to detectors and selzers based upon " net proceeds " mentioned in section 4, act of June 22, 1874. (T. D. 27406; June 12, 1906.) Dutiable articles found in passengers' baggage. (See Effects, personal.) Forfeiture of team used in — Forfeitures — Inl?ht of owner: Sections 8061-3, Revised Statutes, relating, among other things, to the forfeiture in revenue cases of property used in smuggling, piust be construed fairly and reasonably, to arrive at the intent of Congress, and without regard to the intent of the owner of the property or to his ignorance of its use in a manner offensive to the statute. Same — Seizure of vehicles of innocent owner : Section 3062, Re- vised Statutes, provides that every vehicle on which is found merchandise brought into the United States contrary to law shall be subject to seiz- ure and forfeiture. In construing this provision, together with that in section 3063 (id.), that vehicles owned by common carriers, unless used with the consent or privity of the common carriers, shall not be subject to such seizure, held that it is not necessary that the unlawful use of such vehicle should be consented to or known by the owner. Same : A smuggler hired a team at a livery stable and, leaving it near the Cana- dian boundary, effected the unlawful importation of certain merchandise. On the return journey the team was seized. The seizure was held legal, under sections 30C1-3, Revised Statutes, though the owner of the team had no knowledge of the illegal use to be made of it, and though it had been used wholly within the United States. United States v. One Black Horse (129 Fed. Rep., 167). United States district court, district of Maine; April 8, 1904; No. 96. On information for forfeiture. (T. D. 25396; June 10, 1904.) It is immaterial whether the owner or driver of a domestic team, used wholly within the United States in the transportation of smuggled mer- chandise, had or had not knowledge of its illegal use; it is forfeitable under the provisions of sections 3061, 3062, and 3063, Revised Statutes. (T. D. 27196; March 7, 1906.) From United States to Porto Rico — It was not a crime under the laws of the United States to smuggle goods into Porto Rico from the United States, after that island had passed into American control, and when such goods would have been nondutiable if DIGEST OF CUSTOMS DECISIONS, IGOi-lQal. 515 Smuggling — Continued. From TTnited States to Porto Rico — Continued. imported regularly. No greater riglit exists to collect a penalty for the nonpayment of a customs duty than for the payment of the duty itself; and money paid under the compulsion of a void judgment may be recov- ered, as where a fine is imposed for smuggling merchandise in a case to which the smuggling laws do not apply. Basso r. United States. United States Court of Claims; February 6, 190.5; No. 23186. On proceedings for the recovery of a fine paid under a judgment. Judgment against defendants. (T. D. 27947; February 27, 1907.) Innocent buyer of smuggled merchandise — The innocent buyer of smuggled merchandise is under no liability to enter it for the payment of duty. Such payment would not relieve a forfeiture already incurred, nor would failure to pay revive it when once barred. United States v. One Dark Bay Horse. (See Smuggling, limitation to proceedings.) (T. D. 25275; May 7, 1904.) Limitation to proceedings for forfeiture of smuggled merchandise — Forfeiture — Importation without payment of duty — Limitation to prosecu- tion : In proceedings for the forfeiture of merchandise imported without payment of duty it appeared by the averments in the pleadings that the claimant of the property had owned it for more than five years without knowing or having reason to suspect that it had been imported; that he had never concealed it ; that neither he nor It had since been out of the United States, and that the importation of the merchandise was not known to the customs officers until about six years after the forfeiture accrued. Held that the proceedings were barred under the provisions of section 1047, Revised Statutes (U. S. Comp. Stat., 1901, p. 727), and sec- ,tIon 22, act of June 22, 1874 (U. S. Comp. Stat, 1901, p. 727), which pre- scribe, respectively, (1) that proceedings for forfeiture shall be brought within five years after the forfeiture accrued, provided that the offender or the property shall, within the same period, be found within the United States, and (2) that proceedings for forfeiture accruing under the cus- toms-revenue laws shall be commenced within three years after the for- feiture accrued, iirovlded that the time of the absence from the United States of the person subject to such forfeiture, or of any concealment or absence of the property, shall not be reckoned within the period of limita- tion. Same — Innocent buyer of smuggled merchandise: The Innocent buyer of smuggled merchandise Is under no liability to enter it for the payment of duty. Such payment would not relieve a forfeiture already incurred, nor. would failure to pay revive It when once barred. United States V. One Dark Bay Horse. United States district court, district of Vermont; Burlington, April 25, 1904; No. 29; February term, 1904; at law. Information for forfeiture. On claimant's demurrer to replication. Demurrer sustained. (T. D. 25275; May 7, 1904.) Snowshoes. Snowshoes made of wood and rawhide, in which rawhide is the component material of chief value, are not manufactures of wood under the act of 1897 ; neither are they manufactures of gut or manufactures of leather under said act, rawhide being neither gut nor leather. Manufactures of rajvhide being otherwise unprovided for, such snowshoes are unenum- erated manufactured articles, dutiable at 20 per cent under section 6 of said article. Hamano v. United States (reported in T. D. 24946) cited and followed. (T. D. 25491— G. A. 5749; July 21, 1904.) 516 DIGEST OF CUSTOMS DECISIONS, 1904-1907. Soadine. The compound knowa as " soadine," resulting from chemical reaction be- tween several sodium salts — no bicarbonate of soda being used in its preparation — is dutiable at the rate of 25 per ceut ad valorem under para- graph 3, act of 1897, and not at the rate of three-fourths of 1 cent per pound in accordance with section 7 of that act. Abstract 1518 (T. D. 25312) modified. (T. D. 26635— G. A. 6125; July 29, 1905.) Soap. Benzine — Benzine soap, an article composed of soap mixed with benzole, which Is not soluble in water but is soluble in benzine or gasoline, and which is used in solution with them for cleansing silk and other delicate fabrics, found to be not an alizarin assistant but a soap. (T. D. 25912— G. A. 5883; December 29, 1904.) Crown harness soap — Propert's saddle soap — So-called " crown harness soap " and "' Propert's. saddle soap " held to be dutiable at i:0 per cent pd valorem under paragraph 72, act of 1897, as soap^not specially provided for. (T. D. 25495— G. A. 5753 ; July 26, 1904.) Fancy, in form of artificial fruits — Artificial fruits in the forms of apples, pears, peaches, and oranges made of soap, coated and colored with substances that render the forms Im- pervious to water and impracticable for use as soap, found to be not fancy soap, and held to be dutiable as artificial fruits. G. A. 4250 (T. D. 19985) overruled. (T. D. 25968— G. A. 5894; January 13, 1905.) Liquid, sacarbolate. (See Sacarbolate.) ^ Pencils — So-called soap pencils, used for cleansing spectacles and eyeglasses and to prevent moisture from adhering thereto, and composed in chief value of soap, are dutiable at the rate of 20 per cent ad valorem under the pro- visions of section 6, act of 1897, as unenumerated manufactured articles. (T. D. 24881- G. A. 5528; January 6, 1904.) Appealed. (T. D. 24897; January 16, 1904.) So-called soap pencils, made of soap and wood in the form of the ordinary lead pencil, soap being the component material of chief value, are duti- able as unenumerated manufactured articles under section 6, act of 1897. United States v. American Express Company. United States circuit court, southern district of New Tork ; May 26, 1904 ; suit 3467. Appeal by United States from a decision of the Board of General Appraisers, G. A. 5.528 (T. D. 24881). Decision of Board affirmed. (T. D. 25365; June 7, 1904.) So-called soap pencils, intended for cleaning spectacles and eyeglass lenses, are not dutiable under paragraph 456, act of 1897, covering " pencils of paper or wood, filled with lead or other material, and pencils of lead," etc., but under section 6 of said act as unenumerated manufactured articles. United States v. American Express Company. United States circuit court of appeals, second circuit; ilarch 13, 1905; No. 150 (suit 3467). Appeal by United States from decision of circuit court for the southern district of New York (131 Fed. Rep., 656; T. D. 25365). Deci- sion of lower court affirmed. Acquiesced in (T. D. 26299). (T. D. 26192; March 22, 1905.) DIGEST OF CUSTOMS DECISIONS, 1904-1907. 517 Soap — Continued. Stock — Mixture of expressed oils and oleic acid. (See Mixture of expressed oils and oleic acid.) Olein — Oleic Acid : So-called olein, consisting of oleic acid produced in the manufacture of stearin, is found to be fit for other uses than soap making, and is not free of duty under paragraph 568, act of 1897, as oil fit only for soap making, but is dutiable under paragraph 1 as an acid not spe- cially provided for. G. A. 2617 (T. D. 15040) distinguished. (T. D. 25648— G. A. 5807; September 26, 1904.) Tooth soap — Toilet soap — Soap, conceded to be an article for use in the toilet. Held dutiable at the rate of 15 cents per pound under paragraph 72, tariff act of 1897, the provision for " all descriptions of toilet soap " in that paragraph being more specific than the general provision in paragraph 70 for " prepara- tions used as applications to the hair, mouth, and teeth." — Lung v. Wise (176 U. S., 156) cited; Abstract 11618 (T. D. 27393) and Abstract 12612 (T. D. 27572) modified. (T. D. 27845— G. A. 6518; January 22, 1907.) So-called carbolic tooth soap, used as an application for the teeth, is more specifically enumerated in paragraph 72, tariff act of 1897, relating to " all descriptions of toilet soap," than in paragraph 70, relating to " prep- arations used as applications to the * * * teeth." United States v. Park. United States circuit court, southern district of New York ; May 24, 1907 ; suit 4827. Appeal by Government from decision of Board of United States General Appraisers, G. A. 6518 (T. D. 27845). Board affirmed. (T. D. 28208; May 29, 1907.) Acquiesced in July 10, 1907 (T. D.^8311). Sole leather, compressed. (See Leather, compressed sole.) Soluble grease. (See Grease, soluble.) Soluble potato starch. (See Starch.) Sour cream. Sour cream is not dutiable, either directly or by similitude, as " milk, fresh," under paragraph 238, act of 1897, nor as " milk, preserved or condensed, or sterilized by heating or other processes," under paragraph 239. Having been produced from milk by a machine specially contrived for that pur- pose, called a " separator," it is to be deemed a manufactured article, and assessed for duty under the provision in section 6 of the act for un- enumerated articles " manufactured, in whole or in part." (T. D. 26720— G. A. 6152; September 13, 1905.) Souvenir postal cards. (See Postal cards.) Souvenirs, silk and paper. Articles in the shape of folders about 9 by 6 Inches in size, composed of silk .and paper, silk chief value, ornamented on the front and back with floral and other designs in colors, are not dutiable as paintings in oil or wiiter colors under the provisions of paragraph 454, act of 1897, but are dutiable at the rate of 50 per cent ad valorem under paragraph 391 of said act as manufactures of which silk is the component material of chief value. (T. D. 26631— G. A. 6121; July 28, 1905.) Soy, thick. (See Thick soy.) 518 DIGEST OF CUSTOMS DECISIONS, 1904-1907. Spangled or beaded articles. (See Beaded or spangled articles.) Spangles, gelatin. (See Beaded or spangled articles.) Spatulas, molded glass. Dutiable as manufactures of glass. (See Glassware, chemical.) Special agents. Districts — (T. D. 26224; circular Xo. 44; April 1, 1905.) (T. D. 27952; circular Xo. 15; March 1, 1907.) Districts — Foreign — Territory heretofore under direction of the United States special agent located at Paris, France, divided into districts. Order effective February 1, 1906. (T. D. 26982; January 12, 1906.) Duties and prerogatives of — Special agents and special employees are direct and personal representa- tives of the Secretary of the Treasury. They are not officers of the ports, but are under the direct control of the Treasury Department at Wash- ington. (T. D. 267S4; October 17, 1905.) Spectacles and eyeglasses, cleaners for. (See Soap pencils.) Spent ginger. So-called spent ginger, which is a by-product resulting from the cracking and distillation of ginger root, and is in the form of caked particles, due in part to the cracking and in part to disintegration, is held to be free of duty under paragraph 667, act of 1897, covering " ginger rant, unground." Appeal by importer from decision of circuit court, southern district of New York (128 Fed. Rep., 467; T. D. 25025). Decision of lower court reversed. (T. D. 25994; January 23, 1905.) Spent ginger, crushed but not ground, entitled to free entry under para- graph 667, act of 1897. (T. D. 26107; March 7, 1905.) Split pearls. (See Pearls, split.) Splash mats. (See Mats.) Sponges. India-rubber — Manufactures composed of india rubber and employed as substitutes for bath sponges are dutiable as manufactures of rubber at the rate of 30 per cent ad valorem under paragraph 450, act of 1897, and not at 20 per cent ad valorem under paragraph 82 of that act as sponges. Reference made to G. A. 2923 (T. D. 15823), G. A. 5559 (T. D. 24962), and Goldberg V. United States (61 Fed. Rep., 91). (T. D. 26091 — G. A. 5944; February 27, 1905.) In construing paragraph 82, act of 1897, relating to " sponges " and " manu- factures of sponges, or of which sponge is the component material of chief value," Eeld that Congress intended this paragraph to relate only to the natural sponge of aquatic origin, and that so-called sponges made of rubber, which were not known commercially when the tariff act was passed, but have uses similar to those of natural sponges, are not dutia- ble as "sponges" under said paragraph. Alfred H. Smith Company v. United States, United States circuit court, southern district of New DIGEST OF CUSTOMS DECISIONS, 1904-1907. 519 Spong^es — Continued. India-rubber — Continued. Yorii ; January 10, 1906 ; suit 3956. Appeal by importers from decision of Board of General Appraisers, G. A. 5944 (T. D. 26091). (T. D. 27006; January 12, 1906.) Rubber sponges are not dutiable as " sponges " under paragraph 82, act of 1897, but as manufactures of rubber under paragraph 450. Alfred H. Smith Company v. United States. United States circuit court of appeals, second circuit; December 4, 1906; No. 79 (suit 3956). Appeal by im- porter from decision of circuit court for southern- district of New York (143 Fed. Rep., 691; T. D. 27006). Decision of lower court affirmed. (T. D. 27746; December 12, 1906.) Articles composed of India rubber and employed as substitutes for bath sponges are dutiable as manufactures of India rubber at the rate of 30 per cent ad valorem under paragraph 450, tariff act of 1897, and not at 20 per cent ad valorem under paragraph 82 of that act. — G. A. 5944 (T. D. 26091), affirmed by United States circuit court (143 Fed. Rep., 691 ; T. D. 27006), affirmed by circuit court of appeals, second circuit (T. D. 27746), followed. (T. D. 27843— G. A. 6516; January 19, 1907.) Products of American fisheries — Sponges taken by vessels enrolled or licensed under United States laws, free as products of American fisheries under paragraph 626, act of 1897. (T. D. 26550; June 28, 1905.) Spruce — Parts of, for musical instruments. (See Musical instruments.) Spun silk. (See Silk, spun.) Spurry seed. (See Seed.) Stamp cases. Gun-metal — Dutiable at 45 per cent ad valorem under paragraph 193, act of 1897. (T. D. 26507— G. A. 6075; June 15, 1905.) Stamping of invoices. (See Invoices.) Stamping of merchandise — Beimported cigars and cigarettes. Customs stamps with " American goods reimported " written across the face to be affixed to reimported cigars and cigarettes. T. D. 10986 re- voked. (T. D. 25977; January 17, 1905.) Standard cells. Standard cells composed of blown glass, metal, porcelain, and chemical salts, and used for electrical purposes, metal forming an appreciable part thereof, and glass not the component material of chief value, are dutiable at the rate of 45 per cent ad valorem under paragraph 193, act of 1897, and not at 60 per cent ad valorem under paragraph 100 as blown glass- ware, nor at 20 per cent ad valorem under the provision of section 6 for manufactured articles not provided for in the present act. (T. D. 26721— G. A. 6153; September 14, 1905.) Stands for electric-light globes. - Stands for electric-light globes composed of glass, cut, silvered, and ground, are dutiable at 60 per cent ad valorem under paragraph 100, act of 1897, and not at 45 per cent ad valorem under paragraph 112, as manu- factures of glass. (T. D. 25214— G. A. 5648 ; April 16, 1904.) ' 520 DIGEST OF CUSTOMS DECISIONS, 1904-1907. Starch, arrowroot. The starch extracted from the tubers or roots of the arrowroot plant, and which is commercially known as arrowroot, but is chemically a starch, and could be used as such, though most largely used for infants' food, and to some extent for making medicinal preparations, is dutiable by similitude at the rate applied to " starch, including all preparations, from whatever substance produced, fit for use as starch," by paragraph 285, act of 1897, and is not dutiable as a nou-enumerated unmanu- factured article under section 6, or free as " arrowroot In Its natural state and not manufactured," under paragraph 478. (T. D. 26234 — G. A. 5995; March 30, 1905.) The article commercially known as arrowroot, which while not commonly used as starch is chemically starch. Is dutiable by similitude at the rate provided in paragraph 285, act of 1897, for " starch, including all preparations, from whatever substance produced, fit for use as starch," and not under section 6 as an unenumerated manufactured article. Middleton v. United States. United States circuit court, southern dis- trict of New York ; October 25, 1905 ; suit 3985. Appeal by importer from decision of Board of General Appraisers, G. A. 5995 (T. D. 26234). Decision of Board affirmed. (T. D. 26825; October 26, 1905.) A starchy form of arrowroot commercially known as arrowroot Held dutiable under the provision in paragraph 285, act of 1897, for " prepa- rations * * * fit for use as starch." Middleton v. United States. United States circuit court of appeals, second circuit ; December 4, 1906 ; No. 68 (suit 3985). Appeal by importer from decision of circuit court (T. D. 26825) affirming a decision of the Board, G. A. 5995 (T. D. 26234). Lower court affirmed. (T. D. 27749; December 12, 1906.) Potato, soluble — So-called soluble or thin boiling starch, consisting of potato starch, some- what modified by the action of acids or alkalies to increase its solubility, the starch granules not having been essentially altered by the treatment, and which is bought and sold as soluble starch. Is dutiable as "starch" under paragraph 285, act of 1897, and not by similitude at the rate appli- cable to "dextrine" under paragraph 286. (T. D. 26094— G. A. 5947; February 28, 1905.) Stare decisis — ^Practice, Board of General Appraisers. (See Board of General Appraisers.) Statuary. Articles of utility — Various articles of ornament or utility, made of marble or metal, such as well curbs, tables, seats, jardinieres, vases, pedestals, cups, bonbonnieres, spoons, ewers, lamps, door knockers, caskets, etc., held not to be " statu- ary " within the meaning of the tariff. (T. D. 27302— G. A. 6346 ; April 17, 1906.) Bases for statues — Where certain detached marble bases are imported with statuary, and each base is shown to have b'een made for a particular statue, and in many if not all instances carved from ancient marble selected to match the patina or tone of the statue, Held that each statue and its appropriate base form an entirety for duty purposes, assessable as " statuary." It Is an error to assess the bases as manufactures of marble. (T. D. 27302 — G. A. 6346; April 17, 1906.) DIGEST OF CUSTOMS DECISIONS, 1904-1901. 521 Statuary — Continued. Bronze — Bronze statues which are first casts from original models by sculptors of repute, the statues being " edited " or east by bronze founders under the supervision and direction of the sculptor who executed the model, and chased or finished by the sculptor himself, are free of duty under para- graph .575, act of 1804, as statuary which is the " professional production * * * of a statuary or sculptor." Tiffany v. United States (71 Fed. Kep., 691); G. A. 5213 (T. D. 23955), distinguished. (T. D. 26479— G. A. 6071; June 13, 1905.) Church — Classification — Church statuary — Cqsts of sculpture — Liberal construction: Certain so-called church statuary imported under the act of 1897 was classified by the collector of customs under the provision in paragraph 97 of said act for " articles and wares composed * * * of earthy or mineral substances * * * not specially provided for * * * if dec- orated," or under the provision in paragraph 450 of said act for " manu- factures of * * * plaster of Paris * * * not specially provided for." It was claimed by the importers to be dutiable under paragraph 649 of said act, covering " statuary, and specimens or casts of sculpture, where specially imported in good faith for the use and by order of any society incorporated or established solely for religious *■ * * pur- poses." The articles in question are hollow figures made by pressing plastic materials into a sectional mold made from a plaster cast produced in a mold made from the original clay model. The various molded sec- tions are joined together around a framework of wood, and the completed figure is finished by sliilled worlsmen and then paluted. Many duplicate figures may be and are produced from the same mold. Held that these figures are within the term " casts of sculpture " in said paragraph 649 ; also, that this provision of the statute should be liberally construed in favor of the importer. Same — Statuary : Paragraph 454, act of 1897, pro- vides that " the term ' statuary ' as used in this act shall be understood to include only such statuary as is cut, carved, or otherwise wrought by hand from a solid block or mass of marble, stone or alabaster, or from metal, and as is the professional production of a statuary or sculptor only." Held that this limitation extends to the provision for " statuary " in paragraph 649 of the free list of said act. Construction — Oasts of sculpture, etc. : The provision in paragraph 649, act of 1897, for the free entry of " casts of sculpture," etc., " where specially imported in good faith for the use and by order of any society incorporated " for religious and other enumerated purposes, makes it necessary not only that the casts of sculpture should be specially imported in good faith for the use of a society, but they must be imported by the order of such society. Benziger v. United States (24 Sup. Ct., 189). United States Supreme Court ; Washington, D. C, January 4, 1904 ; October term, 1903 ; No. 54 (suit 3000). On writ of certiorari to the circuit court of appeals, second circuit. Lower courts reversed (T. D. 24977; February 2, 1904). So-called church statuary, consisting of molded figures and groups repre- senting religious subjects, which are composed principally of plastic min- eral substances, and are colored or otherwise ornamental or decorated. Held to be " casts of sculpture " within the meaning of paragraph 649, act of 1897. The articles having been imported for the use and by order of churches or other religious or educational institutions, are entitled to 522 DIGEST or CUSTOMS DECISIONS, 1904-1901. Statuary — Continued. Chnrcli — CJontinued. free entry under said paragraph 649, rather than dutiable under various paragraphs In the tariff providing for articles, vrares, or manufactures of their component materials. Benziger r. United States (192 U. S., 38; T. D. 24977) followed. (T. D. 25295— G. A. 5681; May 12, 1904.) Baptismal fonts and pedestals: Certain baptismal fonts and pedestals, molded from terra cotta, and ornamented, in some instances quite elab- orately, with sculptural detail, each of the baptismal fonts being sur- mounted by a group of statuary. Held to be free of duty as " casts of sculpture " under paragraph 649, act of 1897, upon proof that they were imported for the use and by order of religious institutions. (T. D. 26481— G. A. 6073; June 13, 1905.) The provision for "specimens of sculpture" in paragraph 649, act of 1897, is not restricted to articles imported for educational use. (T. D. 27253 — G. A. 632S : March 29, 1906. ) A sculptured marble baptismal font of Romanesque design, imported for the use and by order of a religious institution, Held to be free of duty under the provision for " specimens of sculpture " in said paragraph 649, and not dutiable as manufactures of marble under paragraph 115. (T. D. 27253— G. A. 6328; March 29, 1906.) Metal — Orphan asylums : A statue composed of zinc, cast in a mold, held to be a "cast of sculpture"' within the meaning of paragraph 649, act of 1897, and free of duty thereunder when imported for the use and by order of a church. Religious or educational societies — Orphan asylum : An orphan asylum, whose main purpose is to afford a home for its inmates, even though it possess religious or educational features and maintains a chapel and class rooms, is not a society established " solely " for religious or educational purposes, within the meaning of paragraph 649, act of 1897, and casts of sculpture imported for such an institution are not free under said paragraph. (T. D. 25357— G. A. 4609; June 2, 1904.) Terra cotta : Decorated church statuary, or figures, of the variety of earthenware known as terra cotta, are dutiable at the rate of 60 per cent ad valorem under paragraph 95, act of 1897, and not at 45 per cent ad valorem under paragraph 97 of said act. See Abstract 3439 (T. D. 25735). (T. D. 26114— G. A. 5959; March 2, 1905.) Wooden church statuary: Statuary carved from wood, imported for the use and by order of a church, is free of duty under the provision in para- graph 649, act of 1897, exempting " specimens of sculpture " imported under such conditions, and is not dutiable as a manufacture of wood under paragraph 208. (T. D. 27491— G. A. 6401; July 13, 1906.) Cistern, carved — Appeal directed from decision of Board of General Appraisers, Abstract 5393 (T. D. 26190), wherein it is held that a round cistern carved from several pieces, ornamented with children's figures, is entitled to entry as statuary under paragraph 454, act of 1897. (T.D. 26204; March 25, 1905.) A carved cistern in several pieces, the prominent sculptural work in which consisted of children's figures in almost full relief. Held to be " statuary "' as defined in paragraph 454. act of 1897. United States i;. American Express Company. United States circuit court, southern district of New York; May 19, 1905; suit 3971. Appeal by United States (T. D. 26204) from decision of Board of General Appraisers, Abstract 5393 (T. D. 26190). Board affirmed. (T. D. 26403; May IS. 1905.) DIGEST OF CUSTOMS DECISIONS, 1904-1901. 523 Statuary — Continued. Cistern, carved — Continued. A round cistern witli hauts relief, dancing cupids in Carrara marble, con- sisting of a circular object in several pieces, the prominent sculptural work being children's figures, held to be statuary. Abstract 5393 (T. D. 26190) and T. D. 26204. T. D. 26489; June 6, 1905.) Composition statuettes not dutiable as. (See Statuettes, composition.) In pieces — Marble statues, each carved from three solid blocks of marble, Held to be " statuary " " * cut, carved, or otherwise wrought by hand from a solid block or mass of marble," etc., within the meaning of paragraph 454, act of 1897. In. re Joseph, G. A. 1191 (T. D. 12453), overruled. (T. D. 24986— G. A. 5571; February 3, 1904.) Appealed. T. D. 25056; February 25, 1904.) The provision in paragraph 454, act of 1897, for statuary produced from " a solid block or mass of marble," etc., is not limited to statuary made from single blocks, and is held to include certain statues, each carved from three solid blocks of marble. United States v. Perry. United States V. Leland. United States circuit court, southern district of New York ; October 27, 1904; suits 3505 and 3507. Appealed by the United States from two decisions of Board of General Appraisers, G. A. 5571 (T. D. 24986) and Abstract 284 (T. D. 25000). Decision of Board affirmed. (T. D. 25810; November 28, 1904.) Ivory and bronze — A statue of ivory and bronze, ivory the component of chief value but bronze predominating in quantity, Held to be statuary as defined in paragraph 454, tariff act of 1897, providing that " the term 'statuary ' as used in this act shall be understood to include only such statuary as is cut, carved, or otherwise wrought by hand from a solid block or mass of marble, stone or alabaster, or from metal." Tiffany v. United States. United States circuit court, southern district of New York ; Feb- ruary 13, 1907; suit 4036. Appeal by importer from decision of the Board of United States General Appraisers, Abstract 6643 (T. D. 26390). Board reversed. (T. D. 27982; March 6, 1907.) Xapis laznli — A bust made from lapis lazuli held to be dutiable as statuary of stone under paragraph 454, act of 1897, and not as a precious stone, cut, but not set, under paragraph 435 of said act. (T. D. 24987— G. A. 5572; Feb- ruary 3, 1904.) Marble fountain — A marble fountain, so called, consisting of a group representing two reclin- ing human figures, surrounded by a marble basin, the figures consti- tuting the most prominent and significant feature of the work, held to be dutiable as " statuary," under section 3, act of 1897, afid the recip- rocal commercial agreement with France (T. D. 19405). Accessory appliances for throwing streams of water over the group and illuminat- ing it to heighten its effect, but which are not incorporated with it structurally, held to be separate articles for duty purposes. (T. D. 26247— G. A. 6008; April 3, 1905.) Uarble panel carved held to be statuary — (See Marble panel.) (T. D. 26967— G. A. 6252; January 5, 1906.) 524 DIGEST OF CUSTOMS DECISIONS, 1904-1907. Statuary — Continued. Metal- Certain metal statuary made by a process in whicli the metal comes from the mold in an extremely rough state, having upon its surface pro- tuberances and incrustations which require that the entire surface of the statue must be carefully chiseled by the tool of the sculptor, the incrustations and protuberances removed and practically all the detail worked out by hand, is dutiable as statuary " wrought by hand * * * from metal " within the meaning of paragraph 454, act of 1897, and the reciprocal commercial agreement with Italy (T. D. 22373), and not as manufactures of metal under paragraph 193. (T. D. 27302 — G. A. 6346; April 17, 1906.) Keciprocal agreements — The provision for " statuary " in section 3, tariff act of 1897, and in the reciprocal commercial agreements negotiated under said section, is subject to paragraph 454 of said act, prescribing that " the term 'statu- ary, as used in this act shall be understood to include only such statuary as is cut, carved, or otherwise wrought by hand from a solid block or mass of marble, stone or alabaster, or from metal." Bronze statuary, not being within this definition, is not subject to the reciprocal com- mercial agreement with Italy (31 Stat, 1979; T. D. 22373). Richard v. United States. United States circuit court, southern district of New York; February 17, 1907; suit 4267. Appeal by importer from decision of Board of United States General Appraisers, Abstract 11373 (T. D. 27363). Board affirmed. (T. D. 27948; February 27, 1907.) The provision for " statuary " in section 3, tariff act of 1897, and in the reciprocal commercial agreements negotiated under said section, is sub- ject to paragraph 454 of said act, prescribing that " the term ' statuary ' as used in this act shall be understood to include only such statuary as is cut, carved, or otherwise wrought by hand from a solid block or mass of marble, stone or alabaster, or from metal." Bronze statu- ary, not being within this definition, is not subject to the reciprocal com- mercial agreement with Italy (31 Stat., 1979; T. D. 22373). Richard v. United States. United States circuit court of appeals, second circuit; December 4, 1907; No. 80 (suit 4267). Appeal by importer from circuit court of the United States, southern district of New York (151 Fed. Rep., 954; T. D. 27948), affirming decision of Board, Abstract 11373 (T. D. 27363). Court affirmed. (T. D. 28601; December 11, 1907.) Works of professional sculptors — Evidence — Held, that the evidence of the importers is not of sufficient weight to estab- lish that the two pieces of statuary are the production of a professional statuary or sculptor only, and hence the conclusion of the Boar(\ of General Appraisers that the statuary is dutiable as manufactures of marble is sustained. Abraham v. United States. United States circuit court, southern district of New York ; November 3, 1904 ; suit 3220. Appeal by importer from unpublished decision of Board of General Appraisers. Note In re Bing, G. A. 5196 (T. D. 23955), and In re Van- degrift, G. A. 5501 (T. D. 24822). (T. D. 25828; December 2, 1904.) Statuettes, composition. Molded and painted statuary composed of stone composition or cement, in which plaster of paris may or may not be present, but, if a component part, is not in chief value, is dutiable at 45 per cent ad valorem under DIGEST OF CUSTOMS DECISIONS, 1904-1907. 525 Statuettes, composition — Continued. the provision of paragraph 97, act of 1897, and not at 60 per cent under paragraph 95, or 35 per cent under paragraph 450. Blng v. United States (121 Fed. Rep., 194) cited. (T. D. 25271— G. A. 5675; May 7, 1904.) Statutes. Construction of — Customs practice continued through several tariff acts : In asceFtaining what Congress meant by constantly repeating similar provisions in suc- cessive tariff acts, weight must be given to the action of customs officers in continuously classifying an article under one of such provisions. (T. D. 27427; June 20, 1906.) A settled practice of the Treasury Department for many years, where origi- nally there might have been a doubt, affords a rule of statutory construc- tion of the highest authority ; and a long-continued construction given certain phraseology in several acts may be considered as accepted by Con- gress in reenacting the same provision in subsequent laws. (T. D. 27115 ; February 7, 1906.) Hardship — Its effect on construction of statute: Circumstances of hardship may probably exert an influence in giving a construction to a statute when its language is ambiguous or uncertain and doubtful ; the contrary prevails where the statute is plain and explicit. Sutherland on Statutory Construction (sec. 324). (T. D. 26648— G. A. 6129; August 7, 1905.) Import duties: Statutes providing for duties on imports are liberally con- strued in favor of importers. (T. D. 26736; September 23, 1905.) Legislative intent : Though, in construing a law a court may not, in order to reach a conclusion as to legislative intent, inquire what individual Mem- bers of Congress supposed a bill to mean, or what they intended to accom- plish by their votes, it may consult the history of the act and the report of the committees having it in charge. Mosle v. Bidwell. (T. D. 25276 ; May 7, 1904.) The courts can only ascertain the legislative intention by the language used, and it is not their duty by a distorted construction to attempt to include in a tariff provision an article which may have been omitted by inad- vertence. Merck v. United States. (T. D. 27768; December 19, 1906.) Local statute of no effect when construing Federal statutes : A local statute of the State of New York (N. Y. Gen. Laws, 1892, ch. 677, sec. 27), pro- viding for the exclusion of Sundays, has no bearing on the construction of Federal statutes, which must be governed by the decisions of the Federal courts. (T. D. 26414—6. A. 6055; May 25, 1905.) Must be sensible — Object sought and evil to be remedied may be consid- ered^ Statutes should have a rational, sensible interpretation. The ob- ject which the legislative body sought to attain and the evil which it en- deavored to remedy may always be considered to ascertain its intention and to interpret its act. (T. D. 26775; October 9, 1905.) Plain terms of statute may not be construed away : Construction and inter- pretation have no place or office where the language of a statute is unam- biguous and its meaning is evident. (T. D. 26775; October 9, 1905.) Where the language of a statute is transparent and the meaning plain, there • is no room for the office of construction. In such case the statute must be enforced according to its obvious terms. Thornley v. United States (113 U. S., 310), Lewis v. United States (92 id., 613), Marine v. Peckam (52 Fed. Rep., 579), and Coles v. Collector (100 Fed. Rep., 442) cited and followed. (T. D. 25171— G. A. 5632 ; April 1, 1904. 526 DIGEST OF CUSTOMS DECISIONS, 1904-1907. Statutes — Contiuued. Construction of — Coutinued. Proviso : Though the grammatical and logical scope of a proviso is confined to the subject-matter of the principal clause, in practice no such limit is observed ; and when dealing with an addition made in new circumstances to a form of words adopted many years before, the general purpose is a more important aid to the meaning than any rule which grammar or fqfmal logic may lay down. United States v. Whitridge. (T. D. 26126; March 8, 1905.) Proviso : A proviso is not necessarily to be construed with reference solely to the paragraph to which it is attached ; its scope depends upon its words and import rather than upon the divisions made in the statute for purposes of convenience. (T. D. 28580; December 4, 1907.) Though a proviso is ordinarily to be strictly construed and confined to what it precedes, it may be treated as applying to the whole act when from its terms it manifestly was intended to have such application. (T. D. 27135; February 21, 1906.) While it is undoubtedly the general rule that a proviso to a particular sec- tion of a law does not apply to other sections and is to be construed with reference to the immediately preceding parts of the clause to which it is attached, this rule is not controlling, especially in such composite struc- tures as tariff and appropriation acts. While the position of the proviso greatly influences the extent of its application, the inference from its position can not overrule its plain intent. (T. D. 27025; January 19, 190G.) Rules: All the words of a statute should have effect. The intention of the enacting body is not expressed by a part, but by all the statute, and as the purpose of construction is to ascertain that intention " all the words of a law must have effect rather than that part should perish by con- struction."' (T. D. 26775; October 9, 1905.) Statutory construction : Wherever in the history of custom laws it is found that a certain expression has received in effect a statutory construction, or a long and uniform use by Congress or by the Departments, that con- struction is controlling unless some other is necessary. This rule is of the highest authority and masters all others. Brennan v. United States. (T. D. 26317; April 21, 1905.) Statutes in pari materia : On appeal from a decision construing section 20, customs administrative act of June 10, 1890, it appeared that Congress, in consequence of the apprehended results of said decision, had, in the act of December 1.5, 1902 (.32 Stat., 753), enacted an amendment which, as reported to the House of Representatives by the committee in charge of the bill, was intended to " confine the language of the section (^0) to the primary meaning and intent of the law." Held that the later statute should in this case be taken as declaratory of the meaning of the earlier one, and that said section should lie construed to have had the effect given by the amendment. Jlosle r. Bidwell. (T. D. 2.^)276; May 7, 1904.) Taxing statutes : Tax laws must be clear and unequivocal in the language by which a tax burden is imposed upon the citizen, and all doubts in regard thereto must be resolved in favor of the taxable. (T. D. 27027 ; January 19, 1906.) A formal ruling of the Treasury Department, supported by five years' con- tinuous, uniform, and universal practice, with reference to the construc- tion and practical operation of a doubtful structure, is, as against the DIGEST OF CUSTOMS DECISIONS, lOOi-WOl. 527 Statutes — Continued. Construction of — Continued. Government, controlling as to the effect of such statute. In construing the tariff act of 1897 it is proper to apply an exception to the ordinary rules, in that the policy of the act as one of protection to American manu- factures may be regarded. (T. D. 28109; April 24, 1907.) The rule that doubts as to the construction of tariff acts should be solved in favor of the importer may be so applied with regard to different condi- tions that in each instance the result shall be favorable to the importer, notwithstanding that similar provisions may thus be given different mean- ings. (T. D. 27806; January 2, 1907.) Retroaction — How determined — A statute can not be held to be retroactive upon the mere statement that it was made to take effect at a preceding date ; but this may be determined only by an examination of the exact language of the statute. United States V. Heth (3 Cranch, 398). (T. D. 25860— G. A. 5870; December 19, 1904.) There is a presumption against retrospective legislation, and words in a statute ought not to have such operation unless they are so clear, strong, and imperative that no other meaning can be annexed to them, or unless the intention of the legislature can not be otherwise satisfied. United States V. American Sugar Refining Company. (T. D. 27410; June 13, 1906.) Retroaction — Remedial statutes — While, as a general rule, laws have no retroactive force, the rule is differ- ent in reference to remedial statutes or those dealing with procedure only. Prima facie such statutes apply to all actions — those which have ac- crued or are pending, and to future actions. (T. D. 26809 — G. A. 6181; October 26, 1905.) Time of taking effect — When no other time is prescribed, acts of Congress take effect from their date. Lapeyre v. United States (17 Wall., 198). (T. D. 25568—6. A. 5786; August 29, 1905.) Time — Measurement — Fractions of day — To the general rule of law that there are no fractions of a day there is an exception where it is necessary, in order to protect a completed or vested right, to prove the time by shorter measurement. (T. D. 26826; October 26, 1905.) Statutory packag'es of manufactured tobacco and snuff. (T. D. 28305; July 1, 1907.) Steamships, models of. (See Models of steamships.) Steel. t^ Bars, forged — ' The provision in paragraph 135, act of 1897, for steel bars, being without words of limitation, is more specific than the provision in paragraph 127 for " forgings * * * i of steel * * * not specially provided for in this act." Forged steel bars, therefore, are dutiable under the former provision according to the value per pound, and are not dutiable as forg- ings under paragraph 127. (T. D. 27443— G. A. 6388; June 22, 1906.) 528 DIGEST OF CUSTOMS DECISIONS, IQOi-lOOI. Steel — Continued. Boiler flues — Tubes — Furnace — So-called arched Purves furnaces Helit not to be commercially known as furnaces, and not to be dutiable as " welded cylindrical furnaces, made from plate metal," under paragrai^h 152, tariff act of 1897, but as " lap welded * * * steel boiler tubes (or) flues," under the same para- graph. Thomas v. Vandegrift. Uuited States circuit court, eastern dis- trict of Pennsylvania; February 23, 1907: No. 48 (suit 1553). Appeal by Thomas (collector) from decision of Board of United States General Appraisers. Board affirmed. (T. D. 27976; March 6, 1907.) Cylinders — Steel cylinders 4 feet 20 inches by 19 feet 8 inches dutiable at 45 per cent ad valorem as manufactures of metal under paragraph 193, act of 1897, and not at 35 per cent ad valorem as tubes not specially provided for un- der paragraph 152 of the said act. (T. D. 26741; September 25, 1905.) Steel cylinders used in the transportation of carbonic acid gas held to be dutiable as tubes, under the provisions of paragraph 152, act of 1897. Downing v. United States (99 Fed. Rep., 423), affirmed without opinion in 105 Federal Reporter, 1005, cited and followed. Steel cylinders, sev- erally 19 feet in length and 4 feet in diameter, and 35 feet in length and 8 feet in diameter, used as storage tanks for illuminating gas, held not to be tubes, but dutiable as articles of metal not specially provided for, un- der the provisions of paragraph 193 of said act. Downing's case (supra) distinguished. (T. D. 27295 — G. A. 6345; April 17, 1906.) Appealed (T. D. 26741). Diamond steel — Diamond steel, consisting of fine granules of steel used as materials to cut stone with, to be classified for duty as manufactures of steel under para- graph 193, act of 1897. (T. D. 26561; July 1, 1905.) Fiber. (See Steel shavings.) Fish plates, old — Dutiable as scrap steel fit only to be remanufactured. (T. D. 27228; March 21, 1906.) Floor plates. (See Steel plates.) Forgings, fi.nished — Steel crank shafts, crank axles, connecting rods, crank pins, crossheads, and piston rods, which were forged and subsequently finished, or nearly finished, in the machine shop, held to be dutiable as manufactures of steel, "not specially provided for," under paragraph 193, act of 1S97, and not as " forgings." (T. D. 26477— G. A. 6069; June 9, 1905.) Forgings, machined — In the provision in paragraph 127, tariff act of 1897, for " forgings * * * of whatever shape or whatever degree or stage of manufacture," the qualifying words relate to the process of forging rather than to any treatment subsequent thereto; and forgings which have been machined in addition to the original forging process are not within said paragraph, but are dutiable as articles composed of steel under paragraph 193. . Prosser v. United States. United States circuit court, southern district of New York; February 20, 1907; suit 4057. Appeal by importer from decision of Board of United States General Appraisers, G. A. 6069 (T. D. 26477). Board affirmed. (T. D. 28001 ; March 13, 1907.) DIGEST OF CUSTOMS DECISIONS, 1904-190'7. 529 Steel — Continued. Grinding plates, sufficiency of protest. (See Protest, sufficiency of.) Appeal directed from decision of the Board of General Appraisers, Ab- stract 1220 (T. D. 27493), involving the dutiable classification of steel grinding plates. (T. D. 27530; July 30, 1906.) Hoop or band — Hoop steel put up in coils 125 feet in length is dutiable as hoop steel under the provisions of paragraph 128, act of 1897, and not as " hoop steel, * * * cut to lengths, * * * for baling cotton," under paragraph 129. (T. D. 25406— G. A. 5714 ; June 17, 1904.) Horseshoe calks — Dutiable as mani^factures of steel under paragraph 193, act of 1897. (T. D. 27542— G. A. 6412; July 27, 1906.) Pens. (See Pens, steel.) Plates — Certain steel shapes, som'e flat and some curved, with slotted holes drilled through. Held to be dutiable as " plates and steel in all forms and shapes not specially provided for " under the provisions pf paragraph 135, act of 1897, and not as "boiler or other plate iron or steel " under paragraph 126. Morris v. United States (published in T. D. 25183) cited and fol- lowed. (T. D. 25296— G. A. 5682; May 13, 1904.) An engraved steel plate, mounted like a table top on a frame weighing over 5 tons and used in the manufacture of plate glass, is dutiable under the provision in paragraph 135, act of 1897, for " plates and steel in all forms and shapes not specially provided for," and not under paragraiJh 193 of said act as manufactures of metal. Morris v. United States. United States circuit court, southern district of New York ; June 5, 1903 ; suit 3182. Appeal by importer from unpublished decision of Board of General Appraisers, dated March 4, 1901. Decision of Board reversed. (T. D. 25183; April 2, 1904.) Note.— The United States acquiesced in this decision. Steel floor plates made with one side checkered to prevent slipping are not dutiable under paragraph 126, act of 1897, nor under paragraph 125, but are dutiable under paragraph 135, which provides for " plates * * * not specially provided for." The provision of paragraph 126 covers only boiler or similar plates, and paragraph 125 covers only articles which in their imported state are structural forms. G. A. 5395 (T. D. 24602) cited and followed. (T. D. 25915— G. A. 5886; December 30, 1904.) Appealed (January 25, 1905; T. D. 25998). The provision for steel plates in paragraph 135, tariff act of 1897, relating to " plates and steel in all forms and shapes," was intended to include only plates that have not been manufactured into some other completed commercial article. Drawplates and wortles, which are practically com- pleted articles made from steel bars or plates and used in wire drawing, are not included therein, but are dutiable as manufactures of metal under paragraph 193. United States v. C. Newman Wire Company. United States circuit court, southern district of New York ; January 28, 1907 ; suit 4130. Appeal by United States from decision of Board of General Appraisers (G. A. 6157) — T. D. 26731). Board's decision overruled and classification of collector affirmed. (T. D. 27896; February 6, 1907.) The provision in paragraph 135, tariff act of 1897, for steel " plates " does not include articles not in the form of sheets ; and wortles and so-called 46341—08 34 530 DIGEST OF CUSTOMS DECISIONS, 1904—1907. Steel — Continued. Plates — Continued. drawplates, whleli are not in such form, are not embraced therein. Mis- nomer alone can not bring an article within a tariff provision; and so- called drawplates, which are neither jjlates in fact nor commercially so known, but which have inappropriately been given that name because originally plates were used for the same purpose, are not classible as plates under the tariff law. Xewman v. United States. United States circuit court of appeals, second circuit; December 4, 1907; No. 66 (suit 4130). Appeal by importer from circuit court of United States, south- ern district of New York (152 Fed Rep., 488; T. D. 27896), reversing Board's decision, G. A. 0157 (T. D. 26731). Decision in favor of Gov- ernment. (T. D. 28600; December 11, 1907.) Steel plates measuring 12 feet by 59 inches by flve-sixteenth inch and checkered on one side to prevent slipping, which are used for the flooring of boiler rooms, are not dutiable under paragraph 126, tariff act of 1897, as "boiler or other plate iron or steel,"' but under paragraph 135, relat- ing to steel plates rot specially provided for. United States v. Wood. United States circuit court, eastern district of Pennsylvania ; December 16, 1907; No. 87 (suit 1699). Appeal by Government from decision of Board of United States General Appraisers, G. A. 5886 (T. D. 25915). Board affirmed. (T. D. 28655; December 30, 1907.) Point ornaments. (See Ornaments.) Bails, broken — Old steel rails broken into pieces of irregular length, and otherwise dam- aged so that they are fit only for remanufacture, held to be dutiable as scrap steel under the provisions of paragraph 122, act of 1897. Dwight i. Merritt (140 U. S., 213), and cases following it, cited and distinguished. (T. D. 20S71— O. A. 6214 ; November 22, 1905.) Kails, defective — As to new steel rails which, by reason of certain defects, have depreciated in value, but which are still rails and have not lost their character or identity as such, and which are not shown to be unfit for uses other than as scrap iron, held that they are dutiable as "rails" under paragraph 130, act of 1897, and not as " scrap steel * * * fit only to be remanu- factured," under paragraph 122. Illinois Central Railroad Company v. McCall. United States circuit court, eastern district of Louisiana ; New Orleans, June 1, 1004; No. 13215 (suit 1583). Appeal by importer from decision of Board of General Appraisers dated December 31, 1903. Board affirmed. (T. D. 26639; July 29, 1905.) Note.— No appeal taken by the importers. Bails, old — Old steel rails which retain their identity as rails, although because of their pattern they are not likely to be used for railway purposes in this country, are dutiable under the specific provisions of paragraph 130, tariff act of 1897, for steel rails, and not as scrap steel fit only for reman- ufacture under paragraph 122. Dwight v. Merritt (140 U. S., 213) ; Downing v. United States (122 Fed. Rep., 445) ; and Illinois Central Rail- road Company v. McCall (147 Fed. Rep., 925; T. D. 26639) followed. Ginsburg r. United States (147 Fed Rep-., 531 ; T. D. 27228) and G. A. 6214 (T. D. 26871) distmgulshed. (T. D. 28175— G. A. 6594; May 21, 1907.) DIGEST OP CUSTOMS DECISIONS, 1904-1907. 531 Steel — Continued. Saw plates — Steel disks, resembling circular-saw plates in size, shape, general finish, and quality of steel, Held to be saw plates and subject to the additional duty provided in paragraph 141, tariff act of 1897, for " steel circular saw plates." Where an article is provided for particularly by name it is dutiable under such designation, irrespective of the actual use to which it may be put. (T. D. 28625— G. A. 6694; December 17, 1907.) Scrap — Articles of American production returned as. (See Reimportation.) Shafts for hat pins. (See Pins.) Shapes, insulated stamped. (See Insulated stamped steel shapes.) Shavings, wool and fiber — Steel shavings, steel wool, and steel fiber, used as a substitute for sand- paper in cleaning hard^wood floors and polishing furniture and other articles of wood, dutiable at the rate of 45 per cent ad valorem under paragraph 193, act of 1897. (T. D. 25303; May 21, 1904.) Sheared steel shapes — Held that certain sheets of steel, cut to a specific shape according to a sketch and for a special purpose, are dutiable under paragraph 185, act of 1897, as " sheared * * * shapes," and not under paragraph 126, relating to " boiler or other plate iron or steel * * * sheared." In re Vandegrift. United States circuit court, district of Massachusetts; Boston, April 8, 1905; No. 1406 (suit 1571). Appeal by importer from decision of Board of General Appraisers, dated October 17, 1908. Board sustained (T. D. 26814; April 21, 1905). Plates of steel sheared at a slight deviation from the ordinary rectangular form, for a special use, and without evasive intent, are subject to classifi- cation under paragraph 135, act of 1897, relating to " sheared * * * shapes " and " sheets and plates and steel In all forms and shapes not specially provided for," rather than under paragraph 126, relating to " boiler, or other plate iron or steel, * * * sheared or unsheared." United States v. Vandegrift. United States circuit court of appeals, first circuit; Boston, December 7, 1905; No. 611 (suit 1571). Appeal by United States from decision of the circuit court (139 Fed Rep., 790; T. p. 26314). Court affirmed. (T. D. 26924; December 19, 1905.) Sheet steel in strips — It appeared that in the manufacture of certain cold-rolled sheet steel in strips, a necessary preliminary to the process of cold rolling was the process of pickling (cleaning by acid), which removes the scale and makes the surface of the steel white, the result of the subsequent cold rolling being to give the metal a bright surface ; also that the brightening did not result from the pickling nor from any process subsequent to cold rolling, nor from any operation distinct from that necessary to produce the steel, but was due to the cold rolling. Held that steel of this kind Is not within the provision in paragraph 141, act of 1897, for " steel * * * cold rolled, * * * brightened, * * » or polished by any process to such perfected surface finish or polish better than the grade of cold rolled smoothed only." Crucible Steel Company v. United States. United States circuit court, southern district of New York ; June 1, 1904 : suit 3413. Appeal by importer from unpublished decision of Board of 532 . DIGEST OP CUSTOMS DECISIONS, 1904-1907. Steel — Continued. Sheet steel in strips — Continued. General Appraisers, dated July 21, 1903. Board reversed. (T. D. 25367 ; June 7, 1804.) Note. — ^Appealed by Government to circuit court of appeals, second circuit. (See T. D. 25456; July 12, 1904.) The decision in this case follows that in the Crucible Steel Company r. United States (T. D. 25367). Wilcke v. United States. United States circuit court, southern district of New York; June 1, 1904; suit 33S6. Appeal by importer from decision of Board of General Appraisers, G. A. 5347 (T. D. 24460). Board reversed. (T. D. 25368; June 7, 1904.) Note. — Appealed by the Government to circuit court of appeals, second circuit. (See T. I). 25456; July 12, 1904.) In construing the provision in paragraph 141, act of 1897, relative to strip steel, " cold rolled, cold hammered, blued, brightened, tempered, or polished by any process to such pei-fected surface finish or polish better than the grade of cold rolled, smoothed only." Held that this paragraph does not require that the " better " surface finish or polish must be pro- duced by some process other than cold rolling. Held also that this pro- vision does not include certain strip steel not subjected to any other treat- ment than passage several times through cold rolls together with the pickling, lime bath, and annealing, incident to the cold-rolling process, there being no proof that the expression " cold rolled, smoothed only," has any general, well-recognized commercial meaning that would exclude such strips, and the practice under former legislation having been not to apply a similar provision to like merchandise. United States v. Crucible Steel Company. United States circuit court of appeals, second circuit; March 3, 1905: No. 127 (suit 3413). Appeal by United States from deci- sion of circuit court, southern district of New York (132 Fed. Eep., 269; T. D. 25367). Decision of lower court affirmed. (T. D. 26157; March 14, 1905.) The decision in this case follows that in United States v. Crucible Steel Company (T. D. 26157). United States v. Wilckes. United States cir- cuit court of appeals, second circuit; March 3, 1905; No. 135 (suit 3386). Appeal by United States from decision of circuit court, southern district of New York (T. D. 253G8; 132 Fed. Rep., 1007), affirming a decision of the Board of General Appraisers, G. A. .5347 (T. D. 24460). Circuit court affirmed. (T. D. 26158; March 14, 1905.) The decisions in United States v. Crucible Steel Company (suit 3413; T. D. 26157) and United States v. Joseph Wilckes (suit 3386; T. D. 26158), not accepted as final adjudication of the issue. (T. D. 26300; April 22, 1905.) Cold-rolled steel strips, the only polish or brightening on the surface of which has been that incidentally acquired in the process of cold rolling, are not subject to the additional duty of 1 cent per pound Imposed by paragraph 141, act of 1897, on such strips when " cold rolled, cold ham- mered, blued, brightened, tempered, or polished by any process to such perfected surface finish or polish better than the grade of cold rolled, smoothed only." The term " cold rolled, smoothed only," not shown to possess a well-established, generally recognized commercial meaning. United States v. Crucible Steel Company (137 Fed. Rep., 384; T. D. 26157), affirming C. C, 132 Federal Reporter, 269 (T. D. 25367), and re- versing an unpublished decision of the Board that followed G. A. 5384 (T. D. 24579), cited and followed. (T. D. 26870— G. A. 6213; November 20, 1905.) Appealed. (December 11, 1905; T. D. 26894.) V DIGEST OF CUSTOMS DECISIONS, 1904-190'7. 533 Steel — Continued. Sheet steel in strips — Continued. Cold-rolled steel strips, the only polish or brightening on the surface of which is that incidentally acquired in the process of cold rolling, are not subject to the additional duty provided in paragraph 141, act of 1897, on such strips when " cold rolled, * * * brightened, * * * or pol- ished by any process to such perfected surface finish or polish better than the grade of cold rolled, smoothed only." The term " cold rolled, smoothed- only " has no general, well-recognized commercial meaning. United States V. Crucible Steel Company. United States circuit court, southern district of New York ; June 20, 1906 ; suit 4150. Appeal by United States from decision of Board of General Appraisers, G. A. 6213 (T. D. 26870). Board afBrmed. (T. D. 27446; June 27, 1906.) Appeal directed from decisions of the Board of United States General Ap- praisers, Abstract 12306 (T. D. 27508) and Abstract 12345 (T. D. 27545), involving the dutiable classification of steel in strips, cold rolled. (T. D. 27534; July 31, 1906.) Cold-Rolled Steel in Colls : Cold-rolled steel in coils varying from 50 feet to 200 feet in length, and from a half inch to 6 inches in width, twenty- five one thousandths of an inch thick or thinner, is dutiable under the provision in paragraph 124, act of 1894, and in paragraph 137, act of 1897, for flat steel wire or sheet steel in strips. United States v. Wetherell (65 Fed. Rep., 987) followed; Boker v. United States (124 Fed. Rep., 59), distinguished on new evidence. Commercial Designation : The term " sheet steel in strips," on and prior to August 28, 1894, was a commer- cial designation interchangeably used with the term " flat wire," to de- scribe cold'rolled steel strips in long lengths. It did not include or apply to strips of steel cut or slit from hot-rolled sheets of steel, which were not and are not commercial entities. (T. D. 26063 — G. A. 5929; February 14, 1905.) In construing the provisions for " sheet steel in strips " in paragraph 124, tariflf act of 1894, and paragraph 137, tariff act of 1897, Held that the term " sheet " does not include coils of thin steel varying in length from 50 to 200 feet and in width from less than an inch to about 6 inches, and that such material is subject to the provisions of paragraphs 122 and 135 of said acts, respectively, for " steel in all forms and shapes, not specially provided for." Boker c. United States'. United States circuit court, southern district of New York ; March 4, 1907 ; suit 3923. Appeal by importer from decision of Board of United States General Appraisers, G. A. 5929 (T. D. 26063). Board sustained. (T. D. 28005; March 13, 1907.) Under the tariff act of 1897, providing in paragraph 135 for "steel in all forms and shapes not specially provided for " and in paragraph 137 for " sheet steel in strips," steel in thin strips over 50 feet long and varying in width from half an Inch to 6 inches, does not fall within the latter provision, because not sheet steel nor stripped from sheet steel, but is dutiable under the former provision. United States v. Boker. United States circuit court of appeals, second circuit ; November 15, 1907 ; No. 85 (suit 3923). Appeal by United States from circuit court of United States for southern district of New York (154 Fed. Rep., 174; T. T>. 28005), reversing G. A. 5929 (T. D. 26063). Decision adverse to Government. (T. D. 28548; November 26, 1907.) Polished: Cold-rolled steel strips, the only polish or brightening on the surface of which is that incidentally acquired in the process of cold 534 DIGEST OF CUSTOMS DECISIONS, 1904-1907. Steel — Continued. Sheet steel in strips — Continued. rolling, are not subject to the additional duty provided in paragraph 141, tariff act of 1897, on such strips when " cold rolled, * * * brightened, * * * or polished by any process to such perfected surface finish or polish better than the grade of cold rolled, smoothed only." United States V. Crucible Steel Company. United States circuit court of ap- peals, second circuit; April 12, 1907; No. 184 (suit 4150). Appeal by Government from the circuit court of the United States for the south- ern district of New York (147 Fed. Rep., 537; T. D. 27446), aflarmlng G. A. 6213 (T. D. 26870). Decision adverse to Government. (T. D. 28106; April 24, 1907.) Acquiesced in May 17, 1907. (T. D. 28163.) Cold-rolled steel strips, the only surface polish or brightening on which has been Incidentally acquired in the process of cold rolling, are not sub- ject to additional duty at 1 cent per pound under paragraph 141, tariff act of 1897. United States i. Crucible Steel Company (T. D. 28106), affirming 147 Federal Reporter, 637 (T. D. 27446), and G. A. 6213 (T. D. 26870), cited and followed. (T. D. 28232— G. A. 6615; June 11, 1907.) Stampings — Steel stampings, soft steel in strips or individual pieces, stamped and pressed out of sheets of steel into an openwork raised pattern, and then sheared into the desired widths, used in the manufacture of so-called steel point ornaments for women's dresses and hats, are dutiable under paragraph 185, act of 1897, as " pressed, sheared, or stamped shapes." 6. A. 6170 (T. D. 26773) distinguished ; Buehne v. United States and United States V. Buehne, cross appeals (T. D. 26452), affirming fi. A. 5927 (T. D. 26061) ; United States v. Binney (82 Fed. Rep., 992) ; Boker v. United States (97 id., 205) ; Morris v. United States (T. D. 25183), and G. A. 5682 (T. D. 25296), cited and followed. (T. D. 27131— G. A. 6293 ; Febru- ary 17, 1906.) Appealed. (T. D. 27175.) Tubes — Gas cylinders — Bottle-shaped vessels of steel, about 4 feet long and 4 inches in diameter, closed at each end and used in the transportation of gas at high pressure, are dutiable as tubes under paragraph 152, tariff act of 1897. United States r. Liquid Carbonic Company. United States circuit court, south- em district of New York; July 17, 1907; suit 4245. Appeal by the United States from a decision of the Board of United States General Appraisers, G. A. 6345 (T. D. 27295). Board sustained. (T. D. 28452; October 16, 1907.) Note. — This case is pending on appeal In the circuit court of appeals, second circuit. Watch chains. (See Watch chains.) Wool — Wool used as a substitute for sandpaper in cleaning hard-wood floors and polishing furniture and other articles of wood, dutiable at the rate of 45 per cent ad valorem under paragraph 193, act of 1897. (T. D. 25303; May 21, 1904.) So-called steel wool, made from steel wire by a process which results in the destruction of the wire and would make it impossible for the customs authorities to determine the gauge of the wire used. Is not within para- graph 137, act of 1897, providing that articles manufactured from steel wire shall pay " the rate of duty imposed upon the wire used In the manufacture of such articles." So-called steel wool, consisting of an DIGEST OF CtrSTOMS DECISIONS, 1904-1907. 535 Steel — Continued. Wool — Continued. article manufactured from wire, is within the provision in paragraph 135, act of 1897, for "steel In all forms and shapes," and is thereby- removed from paragraph 193, relating to articles composed of steel, " not specially provided for." Buehne v. United States. United States v. Buehne. United States circuit court, southern district of New York; June 1, 1905 ; suits 3924 and 3915. Cross appeals from decision of Board of General Appraisers, G. A. 5927 (T. D. 26061). Board affirmed. (T. D, 26452; June 6, 1905.) So-called steel wool (known also as "steel fiber" or "steel shavings"), which is made from steel wire through the use of machinery by passing toothed knives over the wire, is dutiable under paragraph 135, act of 1897, according to its value per pound, as " steel in all forms and shapes not specially provided for." In re Buehne Steel Wool Company, G. A. 4612 (T. D. 21837) and United States v. Binney (82 Fed. Rep., 992; 27 C. C. A., 347), affirming In re Binney, G. A. 3159 (T. D. 16330), followed. T. D. 26061—6. A. 5927; February 14, 1905.) Appealed. (February 23, 1905 ; T. D. 26079.) Steel wool is shown by ample testimony not to be known or recognized in trade and commerce as " steel," as that term is employed in paragraph 135, act of 1897, but as a manufactured article of steel. Certain author- ities which would justify such a ruling cited, but Buehne v. United States (140 Fed. Rep., 772; T. D. 26452), holding it dutiable under paragraph 135, followed for the reason that it dealt with identical merchandise. (T. D. 27536— G. A. 6406 ; July 26, 1906.) Appealed. (T. D. 27547; Aug- ust 3, 1906.) Steel wool is dutiable under the provision in paragraph 135, tarifE act of 1897, for " steel in all forms and shapes," rather than under paragraph 137 as articles made from wire, or under paragraph 193 as manufactures of steel. United States v. Buehne Steel Wool Company ; Buehne Steel Wool Company v. United States. United States circuit court, southern district of New York ; March 5, 1907 ; suits 4389 and 4415. Cross appeals from decision of Board of United States General Appraisers, G. A. 6406 (T. D. 27536) . Importer's appeal denied. (T. D. 28006 ; llarch 13, 1907.) The provision in paragraph 137 for " articles manufactured from * * * wire," is not limited to manufactured articles containing round wire in its integrity ; and steel wool, consisting of shavings from wire, is dutiable under that provision. Where the rate of duty depends upon conditions not within the cognizance of the customs officers, the collector ^p justified in assessing the highest of the rates that may be applicable, leaving it to the importer to secure the imposition of the proper rate by presenting satisfactory evidence of the essential facts. Buehne Steel Wool Com- pany V. United States; United States v. Buehne Steel Wool Company, United States circuit court of appeals, second circuit ; December 4, 1907 ; Nos. 86-87 (suits 4389 and 4415). Cross appeals from circuit court of United States for southern district of New York (154 Fed. Rep., 93; T. D. 28006) affirming G. A. 6406 (T. D. 27536). Decision adverse to Government. (T. D. 28599; December 11, 1907.) Steins, toy. Toy steins fitted with metal covers are dutiable at 35 per cent ad valorem under paragraph 418, act of 1897, only when the value thereof is not more than 4.80 marks net per dozen, and when the capacity of each stein 536 DIGEST OF CUSTOMS DECISIONS, 1904-1907. Steins, toy — Continued. does not exceed one-eighth of 1 liter (4 ounces). Costing more than 40 pfennigs net each, or of a greater capacity than one-eighth of a liter, these articles are dutiable at the rate of 60 per cent under paragraph 95 of said act. (T. D. 26095— G. A. 5948; February 28, 1905.) Stereoscopic photographs. (See Glass.) Stereotype plates and shells — Fraudulent entry of. (T. D. 27463; circular No. 64; July 3, 1906.) Still wine in bottles. (See Wine, still, in bottles.) Stockings, hose, and half hose. Cotton hose — Embroidered. The specific enumeration in paragraph 318, act of 1897, " of hose and half hose," does not remove those articles from the operation-of the provision in paragraph 339, that " no wearing apparel * * * when embroidered * * * shall pay duty at a less rate than that imposed in any schedule of this act upon any embroideries of the materials of which such embroidery is composed." Such embroidery rate applies when greater than that to which the merchandise would otherwise be subject under said paragraph 318. Carter v. United States. United States circuit court, district of Maryland; March 17, 1905; suit 1560. Appeal by importer from unpublished decision of Board of General Ap- praisers, dated June 30, 1903. Decision of Board affirmed. (T. D. 26220; March 29, 1905.) In construing the proviso in paragraph 339, act of 1897, prescribing " that no wearing apparel * * * when embroidered * * * shall pay duty at a less rate than that imposed in any schedule of this act upon any embroideries of the materials of which such embroidery is composed," Held that this proviso is not to be limited to the articles named in the body of the paragraph, but applies generally, fixing a minimum duty on all embroidered goods of whatever material composed; so that cotton hosiery embroidered with silli is subject to the duty provided for silk embroidery whenever that duty exceeds the rate provided for cotton hosiery in paragraph 318. Though a proviso is ordinarily to be strictly construed and confined to what precedes, it may be treated as applying to the whole act when from its terms it manifestly was intended to have such application. Carter r. United States. United States circuit court of appeals, fourth circuit; February 6, 1906; Xo. 608 (suit 1560). Appeal by importer from decision of circuit court, district of Maryland (137 Fed. Rep., 978; T. D. 26220). Lower court aflirmed (T. D. 27135; February 21, 1906). Stocliings, hose, and half hose, composed of vegetable fiber, which are in any degree selvaged, fashioned, narrowed, or shaped by a knitting ma- chine or frame, are dutiable under the provisions of paragraph 318, act of 1897, and not under the provisions of paragraph 317. (T. D. 25771 — 6. A. 5852; November 15, 1904.) Cotton hose and half hose in openwork or lace effects, having embroidered thereupon dots or other designs in colored silk thread, are properly duti- able at the compound rates under the provisions of paragraph 318, act of 1897, except where the rate of duty as provided in said paragraph is less than 60 per cent ad valorem, in which last-mentioned case the rate of duty applicable is 60 per cent ad valorem, perforce the proviso to para- graph 339 of said act. (T. D. 27344— G. A. 6365; May 14, 1906.) DIGEST OF CUSTOMS DECISIONS, 1904-190'?. 537 Stone, monumental. (See Monumental stone.) Stone sweepings, caen stone. Caen stone. In small fragments, being the sweepings of a stone or marble yard, is free of duty under paragraph 614, act of 1897, as a crude mineral not advanced in value or condition by refining or grinding or by other process of manufacture. (T. D. 24988— G. A. 5573; February 4, 1904.) Stones, polishing — Flint. (See Polishing stones.) Stoneware, articles in part of. The provisions of paragraph 94, act of 1897, cover only stoneware, and do not cover manufactures of or articles made in part of stoneware, which are dutiable under paragraph 96. (T. D. 25130— G. A. 5617; March 17, 1904.) Stoppers, bottle. (See Bottles.) Storage charges. Immediate-transportation entry — The Importer is furnished two of the quadruplicate Invoices provided for by section 4 of the act of June 10, 1880, one of which the law requires him to use in making entry at the port of arrival of the merchandise and the other in making entry at the port of destination. He is not required to furnish to the collector at the port of arrival a copy of this quadruplicate invoice to be used in making the permanent record which the collector is required to keep under section 2 of the act of June 10, 1880. A charge, therefore, for storage incurred by reason of the failure of the importer to furnish such a copy is not a legal charge against the importer. (T. D. 28156— G. A. 6585; May 6, 1907.) Incomplete entry — Packed Packages — Section 2926, Revised Statutes, authorizing the storage, at the expense of the owner, of merchandise " of which incomplete entry has been made, or an entry without the specification of particulars, either for want of the original invoice or for any other cause," was as to packed packages modified by the act of May 1, 1876 (19 Stat., 49), which legalizes the entry of such packages without any invoice.^ A fee charged by a collector of customs upon the clearance of a packed package is not a charge for the removal or storage of merchandise as provided in section 2926, Revised Statutes; and such charge is illegal under section 22, customs administrative act of 1890, abolishing " all fees exacted " * * upon the entry of imported goods and the passing thereof through the cus- toms." United States v. American Express Company. United States circuit court, southern district of New York; May 24, 1907; suit 4888. Appeal by United States from decision of Board, G. A. 6552. (T. D. 27962). Board affirmed. (T. D. 28285; June 26, 1907.) Merchandise detained under pure-food law. (See, also. Pure-food law.) The expense attached to administration of every Federal law, where there is no express provision to the contrary, is to be borne by the Government. The expense for storage upon merchandise detained by the order of the Secretary of the Treasury pending an inspection and analysis by the Department of Agriculture, pursuant to the so-called pure-food law, being "the act of March 3, 1908, can not legally be imposed upon the importer. (T. D. 25331— G. A. 5689; May 26, 1904.) Appealed (T. D. 25342; May 31, 1904). 538 DIGEST OF CUSTOMS DECISIONS, 1904-190'7. Storage charges — Continued. Uerchandise detained under pure-food law. (See, also. Pure-food law) — Continued. The expense for the storage of imported merchandise during its detention for inspection and analysis under the so-called pure-food law of March 3, 1903, should be borne by the Government and not by the importer. United States v. Acker. United States r. Holtz. United States v. Acker. United States circuit court, southern district of New York; October 28, 1904; suits 3571, 3581, and 3602. Appeal by Government from decisions of Board of General Appraisers in G. A. 5689 (T. D. 25331), Abstract 1680 (T. D. 25337), and Abstract 1758 (T. D. 25361). Decision of Board sustained (T. D. 25812; November 28, 1904). Storage charges on imported merchandise detained for examination by the Department of Agriculture under the act of March 3, 1903, and permitted to remain in the public stores after due notice to remove the same has been received by him, are properly assessable against the importer and may be collected from him. (T. D. 27381— G. A. 6373; May 23, 1906.) Uerchandlse retained in customs custody — Storage charges do not accrue on goods retained in customs custody and stored in public stores or Government warehouse pending reappraisement proceedings. (T. D. 24894; January 14, 1904.) Stores, sea. (See Sea stores.) Stove ornaments. The provision in paragraph 435, act of 1S97, for " imitations of diamonds or other precious stones, composed of glass or paste, not exceeding an inch in dimensions," is not limited to such as are intended for jewelry purposes, but includes imitations of precious stones that are used as. ornaments for stoves, lamps, etc. Glass or paste imitations of precious stones which, by reason of their size, are excluded from the provision in paragraph 435, act of 1897, for such imitations " not exceeding an inch in dimensions " are dutiable as manufactures of glass or paste under liaragraph 112 of said act. (T. D. 25329— G. A. 5687; May 25, 1904.) Stove polish. Stove polish composed of plumbago (graphite), or of plumbago mixed with water and traces of turpentine, is dutiable at the rate of 20 per cent ad valorem as an unenumerated manufactured article under section 6, act of 1897, and not at 35 per cent under the provisions of paragraph 97 as articles composed wholly or in chief value of earthy or mineral substances, or carbon. G. A. 3796 (T. D. 17921) distinguished; United States V. Reisinger (91 Fed. Rep., 112) cited and followed. (T. D. 25862— G. A. 5872; December 19, 1904.) Straw braids. T. D. 27227 of March 21, 1906, acquiesced in. (See Braids, straw.) Straw and horsehair hats. (See Hats.) Straw, importations of, from continental Europe prohibited. (T. D. 25324; circular No. 52; May 27, 1900.) Straw lace containing cotton thread. Certain straw lace sewn with cotton thread which constitutes a substantial element of the cost thereof and which is necessary for holding the lace DIGEST OP CUSTOMS DECISIONS, 1904-190'?. 539 Straw lace containing cotton thread — Continued. together, is not dutiable as lace composed " wholly " of straw under para- graph 409, act of 1897, but as a manufacture in chief value of straw un- der paragraph 449. Kurtz v. United States. Schmitz v. United States. United States circuit court, southern district of New Xork ; December 16, 1904 ; suits 3499-3500. Appeal by importer from decision of Board of General Appraisers, Abstract 216 (T. D. 24973). Decision of Board affirmed. (T. D. 25895; December 23, 1904.) In construing the provision in paragraph 409, act of 1897, for laces " com- posed wholly of straw," Held that straw lace sewn with cotton thread, which constitutes a substantial portion of the goods, used to hold them permanently together, is, by reason of this thread component, not to be considered composed " wholly " of straw, and is therefore excluded from said provision. Schmitz v. United States. United States circuit court of appeals, second circuit; January 5, 1906; No. 58 (suit 3500). Appeal by importer from decision of circuit court, southern district of New York (136 Fed. Rep., 268; T. D. 25895). Lower court affirmed. (T. D. 27000; January 12, 1906.) Sti-aw ornaments. (See Ornaments.) Straw plateaux. (See Plateaux.) Strawboard. Held that so-called unlined strawboard, consisting of single sheets of strawboard made by one rolling of the pulp through the rollers, is duti- able as " paper not specially provided fo"r," under paragraph 402, act of 1897, but that other so-called unlined strawboard, made by pasting or causing to adhere together two or more separate sheets of strawboard after each sheet has been finished in the rollers, Is dutiable under para- graph 407 as manufactures of paper not specially provided for. As to so-called lined strawboard having a white newspaper lining. Held that a variety made by pasting or causing to adhere together two or more separate sheets of strawboard, after each sheet has been finished in the rollers, and by pasting thereon the lining, is dutiable as manufactures of paper not specially provided for, under paragraph 407, act of 1897, but that a variety made by a process termed " mill lining " or " pulp lining," consisting of a single sheet of strawboard upon which the lining is placed at the time of manufacture of the board is dutiable • as " paper not specially provided for," under paragraph 402. Stratton v. Olcovich. United States circuit court, northern district of California ; San Fran- cisco, October 1, 1904; No. 13567 (suit 1589). Appeal by collector of customs at San Francisco from decision of Board of General Appraisers, Abstract 541 (T. D. 25067). Board reversed. (T. D. 26339; April 28, 1905.) Note. — No appeal was taken. Unlined strawboard made by pasting together several layers of paper or board, and lined strawboard on which the lining has been pasted after said lining had been separately manufactured, are dutiable under the provisions of paragraph 407, act of 1897, as manufactures of paper. Unlined strawboard of a single thickness rolled in said thickness directly from the pulp, and lined strawboard in which the board and its white lining are produced from the pulp in one operation, are dutiable under the provisions of paragraph 402 of said act as paper not specially pro- vided for. Stratton v. Olcovich (reported in T. D. 26339) cited and followed. (T. D. 26557— G. A. 6091; June 30, 1905.) 540 DIGEST OP CUSTOMS DECISIONS, 1904-1^7. Strung shells, classification of. (See Shells.) Stuffed chicks and ducklings. Natural chicks and ducklings, killed when about two weeks old, skinned and stuffed with cotton and wired to preserve their shape, which are sold to confectioners and dealers in Easter goods, being used for trimming candy boxes and branches of trees, are dutiable at 35 per cent ad valorem as toys under paragraph 418, act of 1897, and being stufCed birds within the intent of paragraph 493 in the free list of said act. (T. D. 25234 — G. A. 5655 ; April 22, 1904.) Held, that the stuffed skins of the young of domestic fowl, used in trimming candy boxes and branches of trees, are not dutiable under paragraph 418, act of 1897, as "toys," but are free of duty under paragraph 493 as " birds, stuffed, not suitable for millinery ornaments." Morimura v. United States. China and Japan Trading Company v. United States. United States circuit court, southern district of New York; December 13, 1904 ; suits 3547-3548. Appeal by importer from delcsion of Board of General Appraisers. G. A. 5655 (T. D. 25234. Decision of Board re- versed. (T. D. 25872; December 16, 1904.) Stuffed ducklings and chicks, used as Easter ornaments and in trimming candy boxes, are free of duty under paragraph 493, act of 1897, as birds, stuffed, not suitable for millinery ornaments, and are not dutiable as toys, at the rate of 35 per cent ad valorem under paragraph 418 of that act. Morimura et al. v. United States (T. D. 25872) followed; G. A. 5655 (T. D. 25234) reversed. (T. D. 26064— G. A. 5930; February 14, 1905.) Stuffed olives. (See Olives, stuffed.) Sufficiency of protest. (See Protest.) Sugar. Above No. IS Dutch standard — Beet sugar — The provision in paragraph 209, tariff act of 1897, for " sugar above number sixteen Dutch standard in color," is not limited to cane sugar, but refers also to such raw beet sugar as meets the description of the statute. The failure of customs officers to forward an importer's protests to the Board of General Appraisers without undue delay or to preserve the official samples does not constitute a sufficient reason for reversing the assess- ment of duty. Franklin Sugar Refining Co. v. United States. United States circuit court, eastern district of Pennsylvania ; March 22, 1907 ; No. 63 (suit 1809). Appeal by importer from decision of Board of United States General Appraisers, Abstract 9954 (T. D. 27087). Board affirmed. .(T. D. 28056; April 3, 1907. Absorption of sea water — .is absorption of sea water reduces the polariscopic test of sugar, no allow- ance should be made on account of the increased weight of sugar importa- tions due to unusual absorption of sea water or moisture while on the voyage of importation. (T. D. 26809— G. A. 6181; October 26, 1905.) Brazilian — Brazilian sugar, bought and shipped when raw, and which has lost weight and increased in value per pound by drainage during the voyage of importation, is dutiable under the act of 1894, not upon the value when shipped, but upon the increased value per pound on arrival in this country. T. D. 27085— G. A. 6282; January 31, 1906.) DIGEST OP CUSTOMS DECISIONS, 1904-1907. 541 Sugar — Continued. Countervailing duty — Dutiable weight. (See Duty, countervailing, sugar.) Cuban sugar products — Drawback on. (See Drawback.) Evidence — Government tests — Conclusiveness — The Board of General Appraisers and the courts, in making findings as to the polariscopic test of sugar, are not confined to evidence as to the results of the Government tests made according to the Treasury regula- tions. Evidence as to other tests may be considered. United States v. Lueder. United States circuit court, southern district of Xew Tork; February 22, 1906 ; suit 3339. Appeal by United States from decision of Board of General Appraisers dated September 9, 1902. Decision aflirmed. (T. D. 27186; March 7, 1906.) From Argentine Republic — Countervailing duty. (See Duty, countervailing.) From Cuba — Cuban treaty. (See Reciprocity, Cuba, sugar from.) Identifi.cation of — Certificates of origin — Collectors of customs at ports in San Salvador authorized by that Govern- ment to issue certificates of origin for all shipments of cane sugar ex- ported to the United States. (T. D. 25011 ; February 12, 1904.) Form of certificate which may be adopted by foreign shippers for the identi- fication of imported sugars in accordance with Department Circular No. 105 (T. D. 24668), and which may be used under certain conditions by domestic Importers of sugars to countries parties to the Brussels Sugar Convention of March 5, 1902. (T. D. 25545; August 23; 1904.) Certificates of origin of imported sugar not required to state the date of production. T. D. 24668 of September 17, 1903, amended. (T. D. 27606; September 14, 1906.) Uethod of sampling — Where Government samplers, under the supervision of the local appraiser, draw insufl5cient samples from importations of sugar, put them in un- suitable cans, and allow them to remain exposed to the sun so that they dry out, resulting in an increased polariscopic test prejudicial to the rights of the importer, such tests are illegal and inaccurate. The polari- scopic test prescribed by the regulations of the Secretary of the Treas- ury to determine the classification of Imported sugars (T. D. 18508 and T. D. 20707) having been held to be reasonable and not violative of any provision of law, such regulations must be complied with by customs officers. United States v. Bartram Brothers et al. (131 Fed. Rep., 833; T. D. 25395). Where the failure of the customs oflScers to comply with the customs regulations in the sampling and testing of imported sugar results in an illegal and inaccurate test, the Board of General Appraisers may determine the correct test from satisfactory evidence. (T. D. 26628—6. A. 6118; July 14, 1905.) f olariscopic test — Regulations — Sugar — Polariscopic test — Commercial usage: In, construing the provision in paragraph 209, act of 1897, regulating duty on sugars according to the polariscopic test, Seld that the expressions therein " testing by the polariscope " and " shown by the polariscopic test " were not used with any special trade meaning which would confine thern to a particular method of conducting such test, but import an intention on the part of Congress that the method adopted should be the one best calculated to make a scientific determination. Same — Customs Regulations — Author- 542 DIGEST OF CUSTOMS DECISIONS, 1904r-190'7. Sugar — Continued. Folariscopic test — Begnlations — Continued. ity of the Secretary of the Treasury : Under the general power of the Secretary of the Treasury to make regulations not inconsistent with law, granted by section 251, Revised Statutes, it is competent for that officer to prescribe the method of " testing by the polariscope " the sugars duti- able according to such test under paragraph 209, act of 1897 ; and so long as he acts in good faith and it does not appear that his regulations operate to make the prescribed test less accurate than when Congress adopted it, the courts should not interfere with the administrative de- tails confided to him. Treasury Regulations — Cognizance by Congress: Where, for a period of years covering the operation of several tariff acts, the Secretary of the Treasury had made regulations for carrying out certain provisions in those acts, it is to be presumed that subsequent legislatiou by Congress was enacted with reference to them. United States V. Bartram. United States v. Howell. United States v. Ameri- can Sugar Refining Company. United States circuit court of appeals, second circuit; June 2, 1904; suits 2918-20. Appeal by United States from decision of lower court is Bartram c. United States (123 Fed. Rep., 327) reversing Board of General Appraisers in G. A. 4386 (T. D. 20850). Decision of lower court reversed. (T. D. 25395; June 10, 1904.) Polariscopic test : The phrases " testing by the polariscope " and " degrees shown by the polariscope," as used in paragraph 209, act of 1897, have no peculiar trade meaning, but are used descriptively, in their ordinary signification, as indicating a true polariscopic test. United States v. Bartram et al. (181 Fed. Rep., 833; T. D. 25395) reversing Bartram et al., V. United States (123 Fed. Rep., 337), and affirming In re Bartram et al., G. A. 4386 (T. D. 20850). Regulations of the Secretary of the Treasury : The regulations of the Secretary of the Treasury prescribing that a par- ticular polariscopic test made by special apparatus, shall determine the classification of imported sugars, in place of the former " commercial test," so called, are not unreasonable or violative of any provision of law. Id. (T. D. 25911— G. A. 5882; December 29, 1904.) Where the regulations prescribed by the Secretary of the Treasury for determining the polariscopic test of sugar drainings have been substan- tially followed the determinations thus made are conclusive. The aver- age of the polariscopic tests of sugar drainings was found to be 56.025. Held that the theory of de minimis non curat lex does not require that the fraction should be disregarded and the drainings classed under para- graph 209, tariff act of 1897, as testing " not above fifty-six degrees," rather than as testing " fifty-six d^^grees and above." United States v. Lueder. United States circuit court of appeals, second circuit ; February 1, 1907; No. 126 (suit 3339). Appeal by United States from circuit court of the United States for southern district of New York (146 Fed. Rep., 149; T. D. 27186). (T. D. 27918; February 13, 1907.) Bef use from refining — A brown-colored sugar, under 16 Dutch standard, polarizing at about 81.60 degrees, which is shown to be the refuse or residue left over from a process of refining sugar, the refined sugar itself being separated from the mass, is dutiable under paragraph 209, act of 1897, according to the polariscopic test, and not as " sugar which has gone through a process of refining" at the rate of 1.95 cents per pound. (T. D. 26511— G. A. 6079; June 16, 1905.) DIGEST OF CUSTOMS DECISIONS, 1904-1907. 543 Sugar — Continued. Testing — Treasury regulations — Retests — Where sugars were imported and entered prior to tlie promulgation of the Customs Regulations of May 10, 1899, but such sugars were tested subse- quent to said date while the latter regulations were in force, such tests are to be governed by these latter regulations and not by prior ones which have been superseded. Retests of such sugars may be granted where the claim made by the importer, filed in due time, appears to be well founded, and where the error claimed is shown to be as much as four-tenths of 1 degree by the polariscopic test. In case of retest the rule provided in article 1373 of the Customs Regulations of 1899 should be followed. While, as a general rule, laws have no retroactive force, the rule is different in reference to remedial statutes or those dealing with pro- cedure only. Prima facie such statutes apply to all actions — those which have accrued or are pending, and to future actions. The regulations of the Treasury Department would seem to be governed by a like principle. The Customs Regulations of May 10, 1899 (pp. 474 et seq.), supersede and repeal all previous regulations with reference to the sampling and classification of imported sugars, so far as they are conflicting. (Art. 1391.) (T. D. 26809— G. A. 6181; October 26, 1905.) Undervaluation — Conditional invoice — Additional duty — Sugar was entered as of a stated value that was subject to correction according to quality as shown by polariscopic test. The appraised value of the sugar exceeded by more than 10 per cent such conditional value as stated, but did not so exceed it as corrected in accordance with the polariscopic test. Held that this case is not within the provision in sec- tion 7, customs administrative act of June 10, 1890, for additional duty " if the appraised value of any article of imported merchandise shall exceed by more than ten per centum the value declared in the entry." Leaycraft v. United States (2 cases). United States circuit court, south- ern district of New York ; October 30, 1903 ; suits 2540 and 2611. Appeal by importer from unpublished decisions of Board of General Appraisers, dated, respectively, November 12, 1896, and April 16, 1897. Board re- versed. (T. D. 25465; July 8, 1904.) Sugar beets. Sugar beets imported to be manufactured into beet sugar, held to be duti- able as vegetables in their natural state, under paragraph 257, act of 1897, and not free as crude vegetable substances, under paragraph 617. (T. D. 26051— G. A. 5925; February 10, 1905.) Sugar beets, used in the manufacture of beet sugar, and which, though not fit for culinary purposes, are suitable for feeding stock, held to be duti- able as vegetables ^in their natural state, under paragraph 257, act of 1897, and not as nonenumerated unmanufactured articles under section 6. (T. D. 27362— G. A. 6372; May 19, 1906.) Sugar of milk. Lactic ferment dutiable as. (See Lactic ferment.) Sulphate of barium. (See Barytes, sulphate of, artificial.) Sulphur. Ground and roll sulphur held not dutiable as refined or sublimed sulphur under paragraph 71, act of 1894, or paragraph 84, act of 1897, but free of duty under paragraphs 642 and 674, respectively, of said acts, the former 544 DIGEST OP CUSTOMS DECISIONS, igOi-igO"?. Sulphur — Continued. as sulphur not otherwise provided for, and the latter as crude sulphur. United States v. Corbitt. United States circuit court, district of Oregon ; December 26,^1901 ; Xo. 2512 (suit 1422). Appeal by United States from decision of Board of General Appraisers, G. A. 4244 (T. D. 19979). Board affirmed. (T. D. 27653; October 10, 1906.) Note.— Xo appeal was taken by the Governmeut from the foregoing decision, but a new case was brought before the Board of General Appraisers on a fuller record, and was decided favorably to the United States. See G. A. 6393 (T. D. 27456), Abstract 10044 (T. D. 2T114), and Abstract 11977 (T. D. 27458). Appeals taken by the importers from these decisions are now pending in the circuit court for the eastern district of Pennsylvania and the circuit court for the southern district of Xew York. Sulphur invoiced as " refined ground," and " refined roll," and containing 99.8 and 99.5 per cent of pure sulphur. Held to be refined sulphur and dutiable at $8 per ton under paragraph 84, act of 1897. (T. D. 27456— G. A. 6393; June 27, 1906.) Roll sulphur Held dutiable as refined sulphur under paragraph 84, tariff act of 1S97, rather than free of duty as crude sulphur under paragraph 674. Vandiver v. United States. United States circuit court, eastern district of Pennsylvania; January 31, 1007; Xo. 62 (suit 1856). Appeal by im- porter from Board of United States General Appraisers, Abstract 11977 (T. D. 27458). Decision affirmed. (T. D. 27917; February 13, 1907.) Roll sulphur containing less than .005 per cent of impurities held dutiable as " sulphur, refined," under paragraph .s4, tariff act of 1897, and not to be free of duty under paragraph 674, relating to crude sulphur, etc. Vandiver r. United States. United States circuit court of appeals, third circuit; November 11, 1907; Xo. 3 (suit 1856). Appeal by importer from circuit court of the United States for eastern district of Pennsylvania (T. D. 27917) affirming Board's decision. Abstract 11977 (T. D. 27458). Decision in favor of the Government. (T. D. 28521; Xovember 20, 1907.) Supplements to periodicals — Pictures. (See Periodicals.) Surety companies, qualification of. Qualifications of surety companies under the act of Congress of August 13, 1894. (T. D. 28522; circular No. 69; November 21, 1907.) Surgeon's silk. (See Silk, surgeon's.) Surgical needles. (See Needles, surgical.) Switchboard cable. (See Wire cable.) Swivel-figured silk. (See Silk, swiveled-figured. ) Swivels, amber. (See Necklaces, amber bead.) Swivels for watches, unfinished. (See Watch swivels.) Swords with bone handles. Swords with bone handles, from Japan, though used largely for ornamental purposes, are dutiable under the specific provision for swords in para- graph 154, tariff act of 1897. Those of smaller size are dutiable as side arms under the same provision. When articles are provided for by name DIGEST OF CUSTOMS DECISIONS, 19O4-10O'7i 545 Swords with bone handles — Continued. in the tariff they are dutiable under such provision regardless of the use to which they are put. The testimony showed that the goods are and always have been known as swords> and that there is a usage estab- lished in customs practice extending over twenty-four years of assessing them for duty as swords. (T. D. 28229— G. A. 6612; June 10, 1907.) Synthetic camphor. (See Camphor.) T. Tabernacle. An article described in the invoice as a " tabernacle," reported by the ap- praiser to be composed of wood with figures painted upon the doors, the whole being gilded, held not to be a painting within the meaning of ^aid section 3. Classification as an article composed in part of metal under paragraph 193 affirmed. (T. D. 26183— G. A. 5974; llarch 20, 1005.) Table damask, cotton. (See Cotton damask.) Tables on which are afBxed various smokers' accessories. (See Smokers' articles. ) Talc — French chalk. Talc in irregular pieces used as pencils in marking on iron, which was shown to be the same as French chalk, Held to be dutiable under para- graph 13, tariff act of 1897, as French chalk. (T. D. 28425— G. A. 6665; September 19, 1907.) Tallow. Fish-oil cake dutiable as. (See Fish-oil cake.) Tankage. (See Manure.) Tape, cotton advertising. (See Advertising tape.) Tapes. Bridle. (See Bridle tapes.) Cotton. (See Cotton tapes.) Tapestry — Dyed. Pictures in colors upon cotton canvas or tapestry, produced by applying aniline dyes with a brush by hand, are not " paintings in oil or water colors " within the meaning of section 3, act of 1897, but are dutiable as manufactures of cotton, under paragraph 322. (T. D. 26183— G. A. 5974 ; March 20, 1905.) Tare, china clay. (See China clay.) Tariff act. Tariff provisions are deslgnea ror the future as well as for the present, and cover all Importations which the definitions fit. Klots v. United States. (T. D. 26450; June 6, 1905.) (See Silk on cops.) Construction : The presence in a tariff provision of the words " not spe- cially provided for " and their absence from another provision does not require that an article covered by the terms of both provisions should be transferred from the provision which is so limited to that which is not, f where the former enumerates specifically a species as " manufactures of agate," which is included in the latter only by a general term, as "precious stones" advanced. (T. D. 28513; November 20, 1907.) 46341—08 35 546 DIGEST OF CUSTOMS DECISIONS, 1904-190'?. TarifE act of 1897, operation of section 33. Section 33, act of 1897, provides ttiat " on and after the date this act shall go into effect" imported merchandise should be subjected to the duties imposed by said act. Held that this provision applies only to importa- tions made prior to said date. Hartwell Lumber Company v. United States. Spry Lumber Company v. United States. (T. D. 25135; March 17, 1904.) Tartar, crude, from Algeria. Reciprocal agreement vrith France. (See Reciprocity.) Tasmanian shells, strung. (See Shells.) Tea. Condemnation act — Constitutionality — Deprivation of property — Right to engage in foreign commerce — ^Authority of Secretary of the Treasury — Acting upon authority qf the act of March 2, 1897, designed to prevent the importation of impure and unwholesome tea, the Secretary of the Treas- ury fixed and established certain uniform standards of quality, etc., for tea. Certain imported tea was found on examination at the time of im- portation, and later by a Board of General Appraisers, not to meet the standard that had been fixed for quality, and was therefore ordered by the collector to be destroyed in accordance with the requirements of said law. It appeared that the importers had had notice of the proceedings resulting in the condemnation of their tea, and that said proceedings had been conducted lu accordance with law ; also, that the tea was pure but of very low grade, failing to meet the quality test only. Held that the authority given the Secretary of the Treasury to fix standards of tea is not unconstitutional as being a delegation by Congress of legislative power; that Congress, in its complete power over foreign commerce, might provide standards that would exclude some grades of pure tea ; that the destruction of tea for failure to equal the standards is not a deprivation of property without due process of law, within the prohibition of the Constitution, and that said act was not unconstitutional in that it failed to provide that the importer should be given notice and oppor- tunity to be heard in the proceedings leading to rejection of his tea. Buttfield V. Stranahan. United States Supreme Court; Washington, D. C, February 23, 1904; October term, 1903; No. 294. (192 U. S. 470; 24 Sup. Ct. Rep.) (T. D. 25119; March 9, 1904.) The decision in this case follows that of Buttfield v. Stranahan (T. D. 25119). Buttfield v. Bidwell (192 U. S., 498; 24 Sup. Ct. Rep.). United States Supreme Court; Washington, D. C, February 23, 1904; October term, 1903; No. 296. (T. D. 25120; March 9, 1904.) The decision in this case follows that of Buttfield v. Stranahan (T. D. 25119). Buttfield v. United States (192 U. S., 499; 24 Sup. Ct. Rep.). United States Supreme Court; Washington, D. C, February 23, 1904; October term, 1903; No. 516. (T. D. 25121; March 9, 1904.) Coverings. (See Coverings.) Examination of — The examination of tea governed by section 4, act of March 2, 1897, and not by section 2901 of the Revised Statutes. (T. D. 25903; December 28,^ 1904.) DIGEST OF CUSTOMS DECISIONS; 1904-190'7. 547 Tea — Continued. Inspection act — Constitutionality — The ^ct of March 2, 1S97, relating to the importation of impure and un- wholesome tea, held to be constitutional. (T. D. 25116; March 9, 1904.) Importation and inspection of tea under the act approved March 2, 1897. (T. D. 27932; circular No. 12; February 19, 1907.) jTirisdIotion of Board of General Appraisers in case of rejected tea. (See Board of General Appraisers.) law and regulations — Governing the importation and inspection of tea under act of March 2, 1897. (T. D. 25057; circular No. 16; February 26, 1904.) Law and regulations governing importations and inspection of tea. (T. D. 26024; circular No. 16; February 6, 1905.) Law and regulations. (T. D. 27124; circular No. 20; February 15, 1906.) Reimportation of condemned — Tea condemnation — Reimportation — Seizure — Estoppel : Where an importer had given bond for the exportation of tea condemned under the provi- sions of the tea-inspection act of March 2, 1897, but had reimported it after export, contrary to the provisions of said act. Held that he was not estopped to deny the constitutionality of the law under which seizure was made, by reason of the fact that his bond provided that the tea should not be again imported. Tea-inspection act — Constitutionality : The act of March 2, 1897, relating to the importation of impure and un- wholesome tea, held to be constitutional. United States v. Seven Pack- ages of Tea (126 Fed. Rep., 224). United States district court, eastern district of New York; Brooklyn, November 19, 1903. Information for forfeiture of seven packages of tea. (T. D. 25116; March 9, 1904.) Note. — For further proceedings in this case see Buttfleld v. United States (T. D. 25121). Samples — Tea put up in packages of not over 2 pounds in weight, imported as sam- ples, may be delivered without examination. (T. D. 24874; January 6, 1904.) Standards Nos. 12 and 13, 1905, substituted for Nos. 11 and 12 of 1906, re- spectively. (T. D. 27398; June 6, 1906.) Teams and vehicles crossing border. Collectors and other officers of the customs instructed to permit the free importation of teams and vehicles of domestic origin returning from Mexico and British North America upon such evidence as will satisfac- torily establish the fact of domestic origin, requiring documentary evi- dence of exportation from the United States In all cases where it is possi- ble to produce the same. (T. D. 24984 ; circular 13 ; February 9, 1904.) Record of American teams and vehicles crossing to and returning from contiguous foreign territory, and foreign teams and vehicles coming from and returning to contiguous foreign territory. (T. D. 25202 ; April 13, 1904.) Teams used in smuggling, forfeiture of. (See Smuggling.) Telegraph poles, logs for manufacture into. (See Logs.) 548 DIGEST OF* CUSTOMS DECISIONS, 1904-190'7. Tennis gut — Catgut unmanufactured. Tennis gut, a manufactured article wtiicli Is used to make strings for tennis rackets, found to be commercially known as catgut, and being in the crudest form in which catgut is dealt in in the trade, held to be free of duty as '" catgut unmanufactured," and not dutiable as a manufacture of catgut by similitude thereto, nor as an unenumerated manufactured article. Bavies, Turner & Co. v. United States (115 Fed. Rep., 232) cited; G. A. 5207 (T. D. 23995) overruled. (T. D. 25940— G. A. 5S87; January 6, 1905.) Tents, appliqueed. (See Appliqueed tents.) Tents, small cotton. Cone-shaped cotton tents, or minature Indian tepees, too small in size to be of practical utility and designed for and used by children in play are dutiable as toys at 35 per cent ad valorem under paragraph 418, act of 1897. (T. D. 25489— G. A. 5747 : June 20, 1904.) Terra-cotta church, statuary. (See Statuary, church.) Terry cloth. Terry cloth — material from which Turkish towels are made — is a countable cotton within the terms of paragraph 310, att of 1897, and as such is dutiable according to count of threads per square inch, value, etc., under the applicable provisions of paragraphs 304-309, inclusive, of said act. G. A. 2310 (T. D. 14499) and G. A. 5068 (T. D. 23487) modified. (T. D. 25746— G. A. 5838; Xovember 2, 1904.) Theatrical apparel, imitations of diamonds and rubies composed of glass and paste for attachment to. (See Precious stones, imitations of.) Theatrical scenery and dnunmers' samples. Theatrical scenery and drummers' samples of domestic or foreign origin may be sent into Canada and returned to the United States in the manner pro- vided by T. D. 28471. (T. D. 28553; November 26, 1907.) Theft of imported goods. (See Damage allowance.) Theft of liquor before importation. (See Shortage.) Thermit. " Thermit," a mechanical mixture of aluminum and oxide of iron In powdered form, aluminum being the component material of chief value, is dutiable at the rate of 45 per cent ad valorem under the provisions of paragraph 193, act of 1897, as an article composed wholly or in part of aluminum or other metal. (T. D. 25733— G. A. 5832; October 26, 1904.) Thermometers, glass. Thermometers, composed chiefly of blown glass but in part of other ma- terials, are. not dutiable as "blown glass" under paragraph 1(X), act of 1897, but as manufactures in chief value of glass under paragraph 112 of said act. Eimer v. United States. (T. D. 25112 ; March 9, 1904.) Thermometers, frosted or ground by a process of sand blasting, dutiable at 60 per cent ad valorem under paragraph 100, act of 1897. 6. A. 5362 of June 23, 1903 (T. D. 24514), to be disregarded. (T. D. 25518; August 5, 1904.) Held that cut-glass thermometers the cutting on which is not shown to be of such a character as to ornament or decorate the thermometers are not DIGEST OF CUSTOMS DECISIONS, 1904-190'?. 549 Thenuometers, glass — Continued. dutiable under paragraph 100, act of 1897, relating to " articles of glass, cut, * « * or otherwise ornamented, decorated," etc., but under para- graph 112 as manufactures of glass, not specially provided for. United States V. Hesse. United States v. R. Hoehn Company. United States circuit court, southern district of New York ; May 17, 1905 ; suits 3634-5. Appeal by United States from decision of Board of General Appraisers, Abstract 2273 (T. D. 25482). Note.— /re re E. Hoehn Company, G. A. 5362 (T. D. 24514) ; also T. D. 25486 directing appeal in this case. Board affirmed. (T. D. 26398; May 18, 1905.) Glass thermometers with faces presenting a frosted or ground effect pro- duced with acid, or with backs coated with paint or white enamel, all having beveled or ground edges one thirty-second of an inch or more in width, Held, by reason of such beveling, to be dutiable at the rate of 60 per cent ad valorem under paragraph 100, act of 1897, and no"t at 45 per cent ad valorem under paragraph'112 of that act. G. A. 5362 (T. D. 24514) and United States v. Hinsberger (94 Fed. Eep., 645) cited. (T. D. 27290— G. A. 6340; April 16, 1906.) Theriaoscopes. Thermoscopes, or small oblong kiln-baked slabs of brown earthenware used in connection with the firing of china, stoneware, etc., are dutiable at 25 per cent ad valorem under paragraph 94, act of 1897, and not at 35 per cent ad valorem under paragraph 97. (T. D. 25712^G. A. 5824; October 22, 1904.) Thick soy. So-called thick soy, a mixture of extract of the soy bean with licorice and sugar, which is used principally in the manufacture of Worcestershire sauce, but is unsuitable in its imported condition for use at the table as a seasoning or relish for food, Held to be dutiable as an unenumerated manufactured article under section 6, act of 1897, and not dutiable, either directly or by similitude, as a sauce, under paragraph 241. The clause in section 7, act of 1897, requiring that " on articles not enumerated, manufactured of two or more materials, the duty shall be assessed at the highest rate at which the same would be chargeable if composed wholly of the component material of chief value," does not apply in a case where it is impracticable to determine the rate applicable to the chief component. Such a condition exists where sugar is the most valu- able component, but has been so changed in condition by its admixture with other articles as to make it impossible to ascertain its color and poIariSGopic test. (T. D. 27455— G. A. 6392; June 27, 1906.)- The word " sauces," as used in paragraph 241, tariff act of 1897, refers only to substances primarily intended to be added as an appetizing dressing to food after the substantial part of the dish is prepared, and can not be extended to include all flavoring or seasoning matters used in cookery. So-called thick soy, a dark-brown liquid made from the soy bean and other ingredients and thickened to the consistency of molasses by the addition of sugar, treacle, or molasses, which is used as a flavoring and coloring matter in cooking and in the manufacture of Worcestershire sauce, but not to any substantial extent as a table condiment or to put on food which has been prepared and is ready to be served, is not a " sauce " within the meaning of said paragraph 241. Thick soy, while having in part as component materials thin soy or the ingredients of thin soy, which is concededly a sauce, is not similar to the latter in the use which dis- 550 DIGEST OF CUSTOMS DECISIONS, 1904-1907. Thick soy — Continued. tinguishes it as a sauce. There being doubt whether a composite sub- stance like thick soy is " similar in material or quality," in the tariff sense, to one or more of its component materials considered separately, the article should be classified as an unenumerated article under section 6. (T. D. 27944— G. A. 6550; February 21, 1907.) Appealed. (T. D. 27959; March 4, 1907.) Thimble cases, metal. Small metal thimble cases, cheap and flimsy in character, washed in imita- tion of gold or silver, and fitted with short brass gilt chains, are dutiable at 45 per cent ad valorem under paragraph 193, act of 1897, and not at CO per cent under paragraph 434 as jewelry. (T. D. 25311 — G. A. 5686; May 24, 1904.) Thread, picot or loop. So-called " picot " or loop thread, consisting of several cotton threads tightly twisted or woven with small loops in it at intervals of about one- eighth of an inch, is not dutiable as a cotton braid nor as a thread, but is dutiable as a manufacture of cotton at 45 per cent ad valorem under paragraph 322, tarif! act of 1897. (T. D. 28458— G. A. 6672; October 22, 1^07.) Tie holders, metal. Tie holders, or collar buttons, differing from the common type of collar fastener in that the head of the latter is replaced by an oval ring fitted to a brass post which slides into the hollow shank of the button, where it is caught in place by a spring, the object of the contrivance being to retain in place a bow tie as well as the collar, held not to be jewelry. The same are dutiable at 45 per cent ad valorem under paragraph 193, act of 1897, and not at the rate of 60 per cent under paragraph 434. (T. D. 26115— G. A. 5960; March 2, 1905.) Tiger-eye, um.brella handles of. (See Umbrella handles.) Tiles. Flint — Certain extremely hard tiles made from clays of two different colors are not " tiles, plain unglazed, one color," under paragraph 88, tariff act of 1897, but are dutiable under the provision in the same paragraph for flint and semivitrified tiles. Schroeder v. United States; Engelhard v. United States. United States circuit court, southern district of New York ; February 27, 1907 ; suits 4242-4243. Appeal by importers from de- cisions of Board of United States General Appraisers, Abstract 10923 (T. D. 27296) and Abstract 11032 (T. D. 27318). Board sustained. (T. D. 27984; March 6, 1907.) Flint : The provision in paragraph 88, tariff act of 1897, for " tiles * * • semivitrified, flint," etc., is more specific than that In the same paragraph for " tiles, plain unglazed, one color, exceeding two square Inches in size." Schroeder v. United States; Engelhard v. United States. United States circuit court of appeals, second circuit; November 8, 1907; Nos. 76-77 (suits 4242-4243) . Appeals by importers from circuit court at the United States for southern district of New York (T. D. 27984), affirming Board decisions. Abstracts 10923 (T. D. 27296) and 11032 (T. D. 27318). Board aflirmed, (T. D. 28544; November 26, 1907.) DIGEST OF CUSTOMS DECISIONS, 1904-190'7. 551 Tiles. (See also Quarries.) Kiln-baked pieces of clay, plaiu unglazed, dull yellow iu color, and about 8 by IJ by li inclies in dimensions, held not to be brick dutiable at tbe rate of 25 per cent ad valorem under paragraph 87, act of 1897. The same are dutiable at the rate of 4 cents per square foot under paragraph 88 of the present act, as tiles, plain unglazed, one color, exceeding 2 square inches in size. (T. D. 26629— G. A. 6119; July 26, 1905.) Tiiujjer. Distinction between timber and lumber — There is a distinction between timber and lumber, which the Board has repeatedly recognized. Logs with one side taken off are dutiable at 1 cent per cubic foot when not less than 8 by 8 inches, under paragraph 194 of said act, as timber sided or squared. It seems that when said logs measure less than 8 by 8 Inches in their cross section, they are dutiable as " wood, unmanufactured ; not especially provided for," under para- graph 198. G. A. 126 (T. D. 10476), G. A. 295 (T. D. 10742), and G. A. 1593 (T. D. 13172) cited; In re E. W.'Rathbun & Co. (88 Fed. Rep., 257), cited and followed. (T. D. 25439— G. A. 5733; June 30, 1904.) Rough cedar logs — Rough cedar logs suitable for manufacture into telegraph or telephone poles, dutiable under paragraph 699, act of 1897, as " round unmanufactured timber." (See Logs, rough cedar.) Time detectors, watchmen's. (See Watchmen's time detectors.) Tin disks. Tin disks are dutiable under paragraphs 134 and 140, act of 1897, the pro- visions therein for articles made from tin plates being more specific than the provisions of paragraph 193 for articles composed of metal. G. A. 5463 (T. D. 24759) followed. (T. D. 25171— G. A. 5632; April 1, 1904.) Disks which are cut from sheets of tin plate in the manufacture of tin cans and are used, in the same way as sheet tin would be used, in making small boxes, caps for corks, etc., are not dutiable either as waste under paragraph 463, tariff act of 1897, or as manufactures of metal under paragraph 193, but as prescribed in paragraph 140, relating to articles " not specially provided for, * * * wholly or partly manufactured from, tin plate." Articles incidentally produced in the manufacture of other articles may themselves be manufactured articles also; and tin disks, produced in cutting out tops for tin cans, fall within the provi- sion for articles " wholly or partly manufactured from tin plate." Shallua V. United States. United States circuit coUrt, district of Maryland ; July 1, 1907; No. 153 (suit 1686). Appeal by importer from decision of Board of United States General Appraisers, Abstract 4129 (T. D. 25894). Board affirmed. (T. D. 28324; July 17, 1907.) Note.— In this case an appeal will be taken to the circuit court of appeals, fourth circuit. Tire treads, rubber. India rubber submitted to a process of vulcanization, the resultant product thereof known as soft India rubber. Held to be dutiable under the provi- sions of paragraph 449. The words " hard rubber " in jnaragraph 450 pre- clude therefrom all manufactures of India rubber except vulcanized India rubber known as "hard rubber." (T. D. 27425— G. A. 6385; June 16, 1906.) 552 DIGEST OP CUSTOMS DECISIONS, igCH-lSOI. Tissue paper. (See Paper, tissue.) Tissue paper figures. (See Paper tissue — Figures.) Tobacco. Forfeitnre of — False Invoice. (See Forfeiture.) Kequirements as to invoicing — Importations of leaf tobacco will be denied entry unless the invoices specify in detail the character of sucli tobacco, whether wrapper or filler or mixed, its origin and quality. When a bale contains both filler and wrapper leaf it shall be termed mixed. When an invoice falls to state whether the tobacco is " filler " or " wrapper " or " mixed " and the bona fides is beyond question, opportunity will be given to secure a correct invoice. Where good faith is not shown, summary action will be taken. (T. D. 26792; circular No. 106; October 18, 1905.) Samples. (See Samples, tobacco*) Weight on withdrawal from warehouse. (See Bonded warehouse.) Tobacco and snuff, statutory packages. ( See Statutory packages of manufac- tured tobacco and snuff.) Toilet pins. (See Pins.) Toilet powder booklets. Leaves of paper coated with toilet powder and placed within covers so as to form a booklet, which are used exclusively as an application to the face to remove perspiration and soothe the skin, serving substantially the same purpose as talcum powder, are dutiable under the provision for toilet articles in paragraph 70, act of 1897, and not as books or as printed matter, enumerated in paragraph 403. Isaacs v. Jonas (148 U. S., 648) and United States v. Isaacs (id., p. 654) cited; G. A. 5381 (T. D. 24576) and G. A. 5308 (T. D. 24321) distinguished. (T. D. 26852— G. A. 6204; Xovember 9, 1905.) Toilet preparations. Almond meal, being used as an application to the skin to prevent chapping, Is dutiable under provision for toilet preparations in paragraph 70, act of 1897. (See Almond meal.) Bloc hyalin dutiable as, under paragraph 70. (See Bloc hyalin.) Tonnage duties — Jurisdiction of Board of General Appraisers. (See Board of General Appraisers.) * Toothpicks, quill. Quill toothpicks should be assessed for duty as toothpicks under paragraph 207, act of 1897, by the application of ^the similitude clause of section 7 of that act. United States v. Borgfeldt (79 Fed. Rep., 953) distinguished. (T. D. 26722— G. A. 6154; September 15, 1905.) Tooth soap. (See Soap.) Tops, lace-paper. (See Lace-paper tops.) DIGEST OF CirSTbMS DECISIONS, 1904-190*7. 553 Towels. Scalloped edges — Embroidery is an ornamental design produced by needleworli upon tbe sur- face of a fabric. Certain towels with scalloped edges, held not to be dutiable as embroideries. (T. D. 26853— G. A. 6205; November 9, 1905.) Appealed. (November 22, 1905; T. D. 26869.) Turkish. (See Turliish towels.) Toxins. (See Sale of viruses, etc.) Toys. Bells- Small bells of metal used to attach to toy animals, reins, and rattles, are dutiable as toys at the rate of 35 per cent ad valorem under paragraph 418, act of 1897. T. D. 2873, T. D. 2983, and T. D. 3382 cited and fol- lowed. (T. D. 26178— G. A. 5969; March 15, 1905.) Birch bark canoes dutiable as. (See Birch bark canoes.) Bracelets of beads. (See Toys, necklaces and bracelets of beads.) Celluloid. (See Celluloid toys.) Celluloid toy boats dutiable as — Appealed. (See Celluloid toy boats.) Children's rings dutiable as. (See Rings.) Christmas trees, artificial — , Artificial Christmas trees designed and intended for the amusement of children in play are, irrespective of cost, dutiable as toys at the rate of ■ 35 per cent ad valorem under paragraph 418, tarifE act of 1897, and not at 50 per cent ad valorem under paragraph 425 of said act. (T. D. 28180 — G. A. 6599; May 21, 1907.) Clown sets — Composed 'in part of wool, attached to cardboards and belonging to a class of articles such as uniforms for soldiers, firemen, policemen, etc., all of which are attached to cardboards and are known In trade as toys, are dutiable at 35 per cent ad valorem under paragraph 418, act of 1897, and not under the provisions of paragraph 370 for wool wearing apparel. (T. D. 25532— G. A. 5770; August 12, 1904.) Appealed. (T. D. 25570; September 1, 1904.) Discontinued on authority of Attorney-General. (T. D. 27773 ; December 19, 1906.) Garments composed in part of cotton or wool, attached to cardboards and belonging to a class of articles such as uniforms for soldiers, policemen, etc., and the loose-fitting g*(vns such as are usually worn by clowns, their size limiting their use to children of less than 12 years of age, are dutiable at 35 per cent ad valorem as toys, under paragraph 418, tariff act of- 1897, and not at the rates applicable under paragraphs 314 and 370, respectively, to wearing apparel composed ^^■holly or in part of cot- ton or wool.— United States v. Schwarz (T. D. 27773), affirming G. A. 5770 (T. D. 25532), followed. (T. D. 27867— f!. A. 6527; January 25, 1907.) Compasses (dividers) — Flimsily constructed and of triflinfr cost are dutiable as toys. (See Com- passes. ) 554 DIGEST OF CtrSTOMS DEClSIOKS, 1904-1907. Toys — Continued. Dolls' furniture — Articles fashioned into dolls' cradles and small chairs, made from willow or osier, held to be toys. (T. D. 27208— G. A. 6313; March 13, 1906.) Fancy metal boxes — Not dutiable as. (See Boxes, fancy.) Gelatin articles — In form of men, women, fish, etc., stamped or cut from thin sheets of gela- tin and bearing a printed advertisement on one side, which curl or twist when held in the hand, are toys, and are dutiable under paragraph 418, act of 1897. (T. D. 25522— G. A. 5765; August 3, 1904.) Uetal figures. (See Metal figures.) Uicroscopes — Flimsily constructed and of trifling cost are dutiable as toys. (See Micro- scopes.) ' Hugs — Diminutive glass, dutiable as toys under paragraph 418. (See Mugs.) Necklaces and bracelets of beads — Toy necklaces and bracelets composed in chief value of beads, but designed and intended for the amusement of children in play, are dutiable at the rate of 35 per cent ad valorem under paragraph 418 as toys, if valued at" not more than 11 and 5 marks net per gross, respectively, and not at the rate of 60 per cent ad valorem under paragraph 408 or 434. (T. D. 28391— G. A. 6658; August 15, 1907.) Faints or colors — Certain water-color paints in boxes other than tin held to be dutiable as toys. (See Paints or colors.) Parts of — Parts of toys not adapted for use by children in play are not dutiable as toys. (T. D. 25662— G. A. 5809; September 30, 1904.) (See Mirrors, un- framed grotesque.) Picnic ground, entirety — A collection of small benches, tables, shrubbery, and flowers, a green felt mat, and a fence, etc., the whole representing a picnic ground with a number of dolls as the picnickers, invoiced and packed separately for convenience, but sold for a lump sum as an entirety, is a toy within the meaning of paragraph 418, act of 1897. The various constituent parts thereof are not dutiable under the different paragraphs where they would fall if imported separately. (T. D. 25493— G. A. 5751 ; July 22, 1904.) Ping-pong balls made of celluloid held to be dutiable as toys. (See Ping- pong balls.) Kevolving ornaments — Christmas-tree ornaments — Painted metal ornaments pivoted within a metal ring so as to revolve when placed over the flame of a lamp or candle, and Christmas-tree ornaments in the form of flowers, composed of metal, held to be toys, and as such dutiable at 35 per cent ad valorem under paragraph 418, act of 1897, and not, respectively, at 45 per cent under paragraph 193 as manufactures of metal, nor at 50 per cent under paragraph 425. (T. D. 25508 — G. A. 5759; July 27, 1904.) DIGEST OF CUSTOMS DECISIONS, 1904-190'7. 655 Toys — Continued. Rubber — Rubber dolls and doll heads are dutiable at 35 per cent ad valorem under paragraph 418, act of 1897. Kindred articles of rubber, such as figures of children with elastic cords attached thereto ; grotesque, military, and other figures, such as clowns, horseback riders, animals, etc., although toys, are expressly excluded from classification under paragraph 418, and are dutiable as manufactures of rubber under paragraph 449. (T. D. 25511— G. A. 5762 ; July 30, 1904.) Toys composed in chief value of India rubber are more specifically provided for in paragraph 449, act of 1897, than in paragraph 418, and are duti- able at 30 per cent under the former paragraph and not at 35 per cent ad valorem as toys. (T. D. 26509— G. A. 6077; June 15, 1905.) Steins — Toy steins fitted with metal covers are dutiable at 35 per cent ad valorem under paragraph 418, act of 1897, only when the value thereof is not more than 4.80 marks net per dozen, and when the capacity of each stein does not exceed one-eighth of 1 liter (4 ounces). (T. D. 26095 — G. A. 5948; February 28, 1905.) Tents — Small cotton tents, designed for and used by children in play, are dutiable as toys. (See Tents.) Tin and china packed together — A diminutive bath tub and bucket, with which is packed a china bath baby., composing a group of toys, are not dutiable as an entirety. The china figures are dutiable at 60 per cent ad valorem under paragraph 95, act of 1897, the remainder of the articles as toys under paragraph 418 of said act. (T. D. 26986— G. A. 6254; January 11, 1906.) trnframed grotesque mirrors not dutiable as toys. (See Mirrors.) Violins — Valued at less than 2 marks net each are toys. (See Violins.) Watches — Narrow bands of stamped tin or other soft base metal, attached to the cen- ters of which is a toy watch, each band when bent bearing a crude re- semblance to a bracelet, are dutiable as toys at 85 per cent ad valorem under paragraph 418, act of 1897, and not as jewelry at 60 per cent under paragraph 434. (T. D. 25694— G. A. 5817; October 18, 1904.) Watch chains — Small brass chains costing less than 2 cents each, designed and intended for the amusement of children in play, and imported attached to or separate from toy watches, are dutiable at 35 per cent ad valorem under paragraph 418, act of 1897, and not at 60 per cent ad valorem under paragraph 434 of said act, as jewelry. (T. D. 26335— G. A. 6027; April 28, 1905.) Watch chains of steel, shorter than the usual length and of flimsy charac- ter; making them unsuitable for any other use than the amusement of children. Held to be dutiable as toys under the provisions of paragraph 418, act of 1897. Veil v. United States (128 Fed. Eep., 471 ; T. D. 25007) and Abstract 7866 (T. D. 26682). (T. D. 27305— G. A. 6349; April 23, 1906.) 556 ^ DIGEST OF CUSTOMS DECISIONS, igOi-lOOl. Toys — Continued. Willow — Toys of willow, or composed in chief value of willow, are dutiable at 35 per cent ad valorem under paragraph 418, act of 1897, and not at 40 per cent under paragraph 206 as manufactures of willow. (T. D. 25062— G. A. 5596; February 25, 1904.) Workboxes, children's — Workboxes furnished with sewing and mending requisites of a character and size suitable only for children's use are dutiable as toys under the provisions of paragraph 418, act of 1897. (T. D. 25770— G. A. 5851; November 15, 1904.) Tracing paper, vegetable. (See Paper, tracing.) Trade-marks. Act of February 20, 1905, and instructions thereunder. (T. D. 26198; cir- cular No. 40; March 21, 1905.) Section 3, act of May 4, 1906. Certification of affidavits, foreign manufac- turers or traders. (T. D. 27416; circular No. 50; June 14, 1906.) Tragasol. Gum tragasol is not a drug within the meaning of paragraph 548, act of 1897, but is properly classified for duty under section 6 of said act as an unenumerated article. (T. D. 26732— G. A. 6158; September 22, 1905.) Transfer paper, duplex lithographic. (See Paper, transfer, duplex litho- graphic. ) Transfer paper — Handmade India. (See Paper.) Transit goods. (See lu transit goods.) Cards for cars containing dutiable merchandise. (See Cards for cars, etc.) Exportation — Merchandise in transit from port to port in the United States through foreign territory for exportation. (See In transit goods.) Transportation, exportation to Canada. (See In transit goods.) Transportation and exportation entries. (See Entries.) Transportation of Government employees and property. (T. D. 28469; cir- cular No. 62; October 29, 1907.) Transportation of merchandise in bond. (T. D. 28355; circular No. 51; July 25, 1907.) Traps, wire rat. (See Rattraps.) Traveling expenses, orders for traveling and allowances superseding all previous regulations. ■* (T. D. 26203; circular No. 41; March 25, 1905.) Travertine — Building stone. Travertine, a crystalline variety of limestone occurring in abundance around Tivoli, in Italy, and used extensively for exterior work. Held to be lime- stone. It is dutiable at the rate of 12 cents per cubic foot under the pro- vision of paragraph 117, act of 1897, for " limestone and other building or monumental stone * * * unmanufactured or undressed," and not DIGEST OF CUSTOMS DECISIONS, 1904-190'7. 557 Travertine — Building stone — Continued. at 65 cents per cubic foot as marble under paragraph 114 of that act. G. A. 6298 (T. D. 27157) distinguislied. (T. D. 27568— G. A. 6422; Aygust 18, 1906.) Trays, birch-bark. (See Boxes, birch-bark, glove and handkerchief.) Treasury regulations. The rules and regulations of the Secretary of the Treasury promulgated under the authority of one tariff act may properly be continued by him under a subsequent act, by adopting and continuing to act under and to enforce them. (T. D. 26546; June 24, 1905.) Treaties, reciprocal. (See Reciprocity.) Trimmings. Articles for ornamentation — Bibbons — While the provisions for " trimmings " in paragraphs 371 and 390, tariff act of 1897, do not include ribbons that must be made up into bovps, rosettes, and the like before being used for purposes of trimming or ornamentation, yet articles manufactured for ornamentation and with characteristic design, to be used as a trimming and intended to be sewed directly upon a garment without first being made into something else, are Included, within those provisions. Naday i;. United States. United States circuit court, southern district of New York ; June 28, 1907 ; No. 3918. Appeal by importer from decision of Board o'f United States General Appraisers, G. A. 5923 (T. D. 26049). Board affirmed. (T. D. 28329; July 17, 1907.) Note. — An appeal in this case will be taken to the circuit court of appeals, second circuit. Cotton. (See Cotton.) Edgings — Bindings — Narrow woven fabrics with interwoven patterns or effects along the edge thereof are not bindings, but belong to that class of trimmings known as edgings ; and certain narrow woven articles colored and ornamented with raised effects are trimmings. Such articles composed of cotton are duti- able under paragraph 339, and those of silk under paragraph 390, tariff act of 1897. (T. D. 28457— G. A. 6671 ; October 17, 1907.) Loops, medallions, etc. — So-called ornaments, loops, medallions, etc., used for trimming garments, imported in the piece, 6 yards in length, are dutiable as trimmings under paragraphs 339 and 390, respectively, act of 1897, according to the ma- terial of which they are composed. They are not made up in individual pieces, are invoiced and sold by the yard or dozen yards, and are distin- guished fronL the articles subject of G. A. 5664 (T. D. 25254). (T. D. 26808— G. A. 6180; October 25, 1905.) Silk. (See Silk.) Trimmings and galloons. Narrow woven fabrics, made wholly or in chief value of silk, or in part of wool, decorated with a superadded ornamentation in the nature of ap- plique or embroidery, or in any other manner, are not ribbons and are properly dutiable under the provisions for trimmings and galloons in paragraphs 390 and 371, respectively, act of 1897. Gartner v. United States (131 Fed. Rep., 574; T. D. 25369), distinguished. (T. D. 26049— G.-A. 5923; February 9, 1905.) 5^8 DIGEST OF CUSTOMS DECISIONS, 1901-1901. Trinitro-toluol. *• Trinitro-toluol Is dutiable as a coal-tar preparation under paragraph 15, act of 1897, and is not free of duty under paragraph 524 of said act as nltro- toluol. (T. D. 25129— G. A. 5616; March 16, 1904.) Trinitro-toluol, obtained by the treatment of toluol, is no toluol and is therefore not free of duty under the provision for toluol in paragraph 524, act of 1897. It seems that trinitro-toluol, being a substance different from nltfo-toluol and binitro-toluol, is not entitled to entry under pro- visions by those names in the tariff act for nitro-toluol and binitro-toluol. (T. D. 26786— G. A. 6171; October 16, 1905.) Triplicate invoice, entry on. (See Eutry, triplicate invoice.) Truss pads, factis. Factis, which is produced by oxidizing rape seed oil and when pressed into the form of pads is used for trusses, also as an adulterant in the manu- facture of india-rubber goods. Held dutiable as an unenumerated manu- factured article under section 6, act of 1897. (T. D. 27383— G. A. 6375; May 28, 1906.) Tubes, copper. (See Pipes, copper.) Tubes, steel — Gas cylinders. (See Steel.) Tubing. (See Glass.) Tungsten metal. (See Chrome metal.) Turkeys, plucked. (See Poultry.) Turkish towels. Turkish towels composed wholly or in chief value of flax are dutiable under the provisions of paragraph 346, act of 1897, according to the statutory particulars therein described. (T. D. 25763 — G. A. 5844; November 10, 1904.) Tutuila. Withdrawals of merchandise from warehouse for shipment to. (See Bonded warehouses, withdrawals from.) Twilled fabrics. Distinction between twilled and woven fabrics — A twilled as distinguished from a plain woven fabric is one in the process of the weaving of which the shuttle carries the woof thread over one and under two or more warp threads, producing thereby the twilled eflfect. (T. D. 26445— G. A. 6063; June 2, 1905.) Twine, binder. (See Binder twine.) Tjrpe metal. In regard to certain broken stereotype plates, which are made from the dross of type metal, refined and melted with 15 to 20 per cent of old types, the resulting alloy containing approximately 85 per cent of lead, 12 per cent of antimony, and 3 per cent of tin and copper, and which were imported to be used in making stereotype plates. Held that this material does not constitute " types, old," as enumerated in paragraph 690, free list, act of 1897, but is within the provision for a duty on " type metal," DIGEST or CUSTOMS DECISIONS, 1904-1901. 559 Type metal — Continued. under paragraph 190 of said act. Sapery v. United States. United States circuit court of appeals, sixth circuit ; January 3, 1905 ; No. 1348. In error to district court of the United States for t]je eastern district of Michigan. Judgment of lower court affirmed. (T. D. 25992 ; January 23, 1905.) An alloy in chief part of lead, which contains 9 per cent of antimony, Held to be the type metal of commerce for which provision is made in para- graph 190, tariff act of 1897. Sapery v. United States (135 Fed. Rep., 332; T. D. 25992). Held as to a shipment of 988 bars of antimonial lead, that an analysis of 10 bars by a reputable chemist is sufficient to rebut the presumption of correctness of classification based on an official analysis of but one bar. (T. D. 28511— G. A. 6680; November 19, 1907.) U. U-Drops, glass. (See Glass U -drops.) TTganda tree bark. The bark of the Uganda tree, a product of British East Africa, subjected to the process of hammering; when in a moist condition, by the natives of that country, the bark, having been flattened out by such treatment, but otherwise in its original form, the fibers not 'having been separated or manufactured into any article. Held dutiable as a nonenumerated manufactured article at 20 per cent ad valorem under section 6, act of 1897. (T. D. 27291— G. A. 6341; April 17, 1906.) Trm.brella handles. Gallilith— A provision reading " manufactures of horn " is not such an enumeration of umbrella handles made of horn as warrants the application of the similitude clause in the tariff act of 1897 to umbrella handles manu- factured of a substance altogether different from horn in material, quality, and texture. Umbrella handles being made of divers materials, manufactures of which are covered by generic provisions of the tariff act of 1897, there is not more warrant for applying the rate provided in the tariff act of 1897 for manufactures of horn to umbrella handles made of an entirely dissimilar material than there would be for the assessment of duties on such merchandise at the rate prescribed for manufactures of any other dissimilar material. It follows that umbrella handles made of an artificial substance called " gallilith," a substance entirely dissimilar to horn, are not dutiable under the provision in paragraph 449, act of 1897, reading " manufactures of horn " by virtue of the similitude clause in section 7, but are dutiable under section 6 as manufactured articles not enumerated. (T. D. 26733 — G. A. 6159; September 22, 1905.) Set with imitation precious stones — Umbrella handles composed of base metal and set with imitation precious stones, the same being designed for purposes of utility, are dutiable at the rate of 45 per cent ad valorem under paragraph 193 or 112, act of 1897, and not at 60 per cent ad valorem, as jewelry, under paragraph 434 of that act. In re Tiffany v. United States (131 Fed. Rep., 398) cited. (T. D. 26814— G. A. 6186; October 27, 1905.) 560 DIGEST OP CUSTOMS DECISIONS, lOOi-lQOI. Umbrella handles — Continued. Tiger's-eye — Articles composed wholly or in chief value of minerals classed as semi- precious stones, not specially provided for, if not decorated in any man- ner are properly dutiable at the rate of 35 per cent ad valorem under paragraph 97, act of 1897. (T. D. 25083— G. A. 5602; March 3, 1904.) Wooden — Handles for umbrellas, made of vrood, about 5 inches in length, are dutiable under paragraph 208, act of 1897, at 35 per cent ad valorem as manu- factures of wood not specially provided for, and are not subject to classiflcatiOD as sticks for umbrellas, either under paragraph 462 or paragraph 700 of said act. (T. D. 24995— G. A. 5580; February 8, 1904.) Umeboshi or umezuki — Japanese, The Japanese product known as umeboshi or umezuki, consisting of the fruit of the ume tree preserved in its own juice and salt, is not free of duty as fruit in brine under paragraph 559, act of 1897, nor dutiable as a noneuumerated article under section 6. It seems that such com- modity is properly assessable, directly or by similitude, as fruit preserved in its own juice under paragraph 263, act of 1897, and was erroneously classified as "plums" under paragraph 262. (T. D. 26931— G. A. 6237: December 21, 1905.) The Japanese product Ivuown as umeboshi or umezuki, consisting of the fruit of the ume tree preserved in its own juice and salt, is dutiable, directly or by similitude, as fruit preserved in its own juice,, under para- graph 263, act of 1897, and not as "plums," under paragraph 262 or 264. (T. D. 27058— G. A. 6270: January 20, 1906.) Umezuki, Japanese. (See Umeboshi.) Unauthorized shipment — Liability of consignee for duty. (See Consignee, liability of.) Unclaimed goods. Jurisdiction Board of General Appraisers — Where the importer or consignee declines to make entry of imported goods and the goods are accordingly placed in " general order," where they re- main for more than one year, and are afterwards sold as unclaimed merchandise and purchased by the importer or through an agent for a trivial sum, the Board will decline jurisdiction of the case under the rule settled In re Chichester (48 Fed. Eep., 281), and will dismiss the pro- test without passing on the merits of the case. (T. D. 27680 — G. A. 6468; October 26, 1906.) Undershirts — ^Knit cotton. Knit cotton undershirts are properly dutiable as underwear under the pro- visions of paragraph 319, act of 1897, and not as wearing apparel under the provisions of paragraph 314 of said act, or as manufactures of cot- ton under the provisions of paragraph 322 of said act. (T. D. 26085 — G. A. 5938; February 21, 1905.) Undervaluation. Percentage of additional duty — How estimated. (See Duty, additional.) DIGEST OF CUSTOMS DECISIONS, 1904-1907. 561 Undervaluation of merchandise — Liability of consignee. The consignee of imported goods is deemed the owner for the purpose of the collection of the duties thereon under section 3058, Revised Statutes, as amended by the act of February 23, 1887 (24 Stat., 415; U. S. Comp. Stat., 1901, p. 2005) ; and it is no defense to an action against the con- signee for such duties that the consignor or any other party who, at the request or with the consent of the consignee, procured the Importation, failed to obey the latter's instructions or to comply with the terms of the contract between them. ( See section 1, customs administrative act of June 10, 1890.) Stranger to the goods — Liability for duties: It seems that a stranger can not, by consigning goods to anyone who has not in any way authorized or induced him to do so, charge such a consignee, even in favor of the United States, with liability for the duties upon the importation. Condition of forfeiture — Fraudulent intent : Under section 82, act of 1897, the fraudulent intent of the owner or of his authorized agent In entering the Imported merchandise is an indispensable condition of the right of the Government to forfeit the goods for undervaluation. Same — ^Additional duties — Condition of assessment — Fraudulent intent : An action to recover the additional duties accruing upon an undervalua- tion under section 32, act of 1897, may be maintained against the con- signee without proof of any fraudulent Intent by the owner, the con- signee, or the agent in making the entry. Good faith and innocence con- stitute no defense in such an action. United States v. Bishop (125 Fed. Rep., 181). United States circuit court of appeals, eighth circuit, Sep- tember 7, 1903 ; No. 1877. In error to the United States circuit court, district of Minnesota. Judgment of lower court reversed. (T. D. 25093; jMarch 3, 1904.) Note. — See section 1, customs administrative act of June 10, 1890, reenactlng that part of the act of February 23, 1887, which is construed in the foregoing decision, and which would seem to have been repealed by said act of 1890 by implication, if not directly by sec- tion 29. Underwear. Knit cotton underskirts are properly dutiable as underwear under the pro- visions of paragraph H19, act of 1897. (T. D. 26085— G. A. 5938; Febru- ary 21, 1905.) Underwear, ramie. (See Ramie underwear.) Unexamined packag'es, bonds for. (See Bonds.) Unfinished cotton labels. (See Cotton labels.) Unframed mirrors, grotesque. (See Mirrors.) Unlading'. Supervision of — Compensation — Inspectors: Lading and unlading -at night. (T. D. 27483; circular No. 71; July 14, 1906.) Discharge of purely domestic cargoes, not involving any question of duties, not to be supervised under section 2871, Revised Statutes, as amended. Minimum compensation of inspectors to be for four hours. Department circular No. 71 of 1906 modified. (T. D. 27642; October 9, 1906.) Union fabrics. (See Cotton.) 46341—08 36 562 DIGEST OF CUSTOMS DECISIONS, 1904-1901. tTnusual coverings. (See Coverings.) TTpholstery samples. (See Samples, upholstery.) Usage, commercial, selvage of rugs. (See Rugs, measurement.) ■Unsigned stock certificates. Unsigned stock certificates of foreign manufacture subject to the payment of duty. (T. D. 28224; Juue 1, 1907.) Vacation of judgment of forfeiture. (See Forfeiture.) Valley lily enfleuraged pomade. (See Grease, eufleurage.) Valuation of foreign coins. (See Coins, foreign, valuation of.) Value of seeds, plants, and bulbs. Customs officers not to supply importers with data as to the foreign value of seeds, plants, and bulbs. (T. D. 24983; February 9, 1904.) Varnish, black. (See Black varnish.) Vases, China, decorated — Bronze mountings. Decorated china vases fitted with the bronze mountings are dutiable at 60 per cent ad valorem under paragraph 95, tariff act of 1897, and not at 45 per cent ad valorem uuder paragraph 193 as articles composed wholly or in part of metal, regardless of the respective values of either component material.— Gallenkamp v. Rachman (147 Fed. Rep., 769; T. D. 27090), reversing G. A. 5922 (T. D 26034), followed. (T. D. 27870— G. A. 6530; January 28, 1907.) Vases, glass and metal. Vases of colored glass, ornamented with metal filigree work applied to the glass by mechanical operation and not deposited thereon by electroplat- ing, metal being the component material of chief value in the completed article, are dutiable at 45 per cent ad valorem under paragraph 193, act of 1897, and not at 60 per cent under paragraph 100 of said act. Eimer v. United States (126 Fed. Rep., 439) cited; G. A. 2021 (T. D. 13868) dis- tinguished. (T. D. 26034— G A 5922; February 7, 1905.) Appealed (March 10, 1905; T. D. 26138). Vegetable substances. Angelica in brine free of duty as vegetable substances crude or unmanufac- tured under paragraph 617. (See Angelica in brine.) Vegetable tracing paper. (See Paper, tracing.) Vegetable yellow. (See Persian berries, extract of.) Vegetables. Capers, pickled in vinegar, dutiable under paragraph 241, act of 1897, for "all vegetables, preserved or prepared." (T. D. 26849 — G. A. 6201; No- vember 8, 1905.) Dried okra pods dutiable as vegetables in their natural state. (See Okra, dried.) Certain ferns and bracken, prepared merely for drying and not further changed from their natural condition, are dutiable as vegetables in their DIGEST OF CUSTOMS DECISIONS, 1904-190'?. 563 Vegetables — Continued. natural state, under paragraph 257, act of 1897, and not as prepared or preserved vegetables, under paragraph 241. (T. D. 27020 — G. A. 6267; January 20, 1906.) Japanese and Chinese — Certain lotus roots and radishes, cut into slices or thin shreds and dried; so-called " warina," consisting of the stem of a plant split lengthwise into two or three pieces and dried ; so-called " kampio " produced by cutting the skin from a gourd into long strips and drying it, and beans which have been parched or roasted, are dutiable as vegetables, prepared or pre- served, under paragraph 241, act of 1897, and not as vegetables in their natural state, under paragraph 257. (T. D. 27020— G. A. 6267; January 20, 1906.) Water chestnuts, lily bulbs, lily flowers, and bamboo shoots, all being well- known Chinese vegetable food, materials, are dutiable as "vegetables" under paragraph 241 or 257, act of 1897, and are not free, either as crude vegetable substances under paragraph 617, or under the provisions for various inedible bulbs, bulbous roots, flowers, vegetables, etc., in para- graphs 548 and 656. Salted bamboo shoots: Bamboo shoots which have been pickled or salted are dutiable as vegetables prepared or preserved under paragraph 241, act of 1897. Dried lily bulbs and lily flowers : Lily bulbs and lily flowers, which have been dried merely, and not further prepared, are dutiable as vegetables in their natural state, under para- graph 257, act of 1897, and not as prepared or preserved vegetables under paragraph 241. (T. D. 27019— G. A. 6266; January 20, 1906.) Certain lotus roots and other vegetable substances, cut into slices and dried, and so-called " kampio," produced by cutting the skin from a gourd into long strips and drying It, are dutiable as vegetables in their natural state, under paragraph 257, tariff act of 1897, and not as vegetables prepared or preserved under paragraph 241. (T. D. 28177— G. A. 6596; May 21, 1907.) Mushrooms — Mushrooms, sliced and dried, are dutiable as vegetables prepared or pre- served under paragraph 241. (See Mushrooms.) Vehicles crossing' frontier. (See Teams and vehicles.) Veilings, silk. (See Silk veilings.) Velours, double-faced cotton. (See Cotton \elours.) Velours, silk. (See Silk velours.). Velvet, panne. (See Panne velvet.) Veneers of wood — Wood-shaving paper. (See Wood-shaving paper.) Venison. Venison dutiable at 2 cents per pound under paragraph 274 and section 7, act of 1897. (T. D. 25012; February 13, 1904.) Vessels. Arrival of gasoline launch — Failure to report — A boat described as an " open, clinker-built gasoline launch, about 18J feet long," which arrived at the port of Seattle from British Columbia, which is not shown to be a foreign vessel nor to coutain dutiable merchandise, 564 DIGEST OF CUSTOMS DECISIONS, 1904-1907. Vessels — Continued. is not required to report to the customs officers under tlie provisions of section 2774, Revised Statutes, relating to the " arrival of any vessel, from any foreign port, at any port of the United States," nor of section 3097 {id.), relating to vessels arriving " on the northern and northwestern frontiers, containing merchandise subject to duties," nor of section 3109 Ud.), relating to foreign vessels, "laden or in ballast." United States V. One Gasoline Launch (133 Fed. Rep., 42). United States circuit court of appeals, ninth circuit ; November 7, 1904 ; No. 1060. Appeal by United States from decision of district court for district of Washington, northern division. Judgment of lower court aflBrmed. (T. D. 25974; January 18, 1905.) Vessels, repairs on — Jurisdiction of Board of General Appraisers. (See Board of General .Appraisers.) Vessels, repairs to, duty on. (See Repairs to American vessels.) Vestings, dotted. (See Cotton cloth, figured.) Violin keys, pieces of mother-of-pearl for. (See Mother-of-pearl.) Vetch seed. (See Seed, vetch.) Vinaigrette bottles. Vinaigrette bottles, or " odor flasks," made of, or decorated with, imitation precious metal, Held to be dutiable at 60 per cent ad valorem under paragraph 434, act of 1897, as jewelry. (T. D. 25311— G. A. 5686; May 24, 1904.) Vino chinato. The beverage known as " vino chinato " produced in and exported from Italy in bottles, Held to be dutiable at $1.25 per case as a still wine under paragraph 296, act of 1897, and under the Italian reciprocity agreement of July 18, 1900, and not at $1.75 per gallon under the said treaty and paragraph 292 of said act of 1897 as spirituous bitters (T. D. 22373; 31 U. S. Stat., 1979). In re Bustanoby Brothers, G. A. 5227 (T. D. 25868), noted. (T. D. 26237— G. A. 5998; March 31, 1905.) Violins. Full-size violins, designed for and intended to be used by children in play and so flimsily and cheaply constructed as to preclude their use as musical instruments by student!; or musicians, valued at less than 2 marks net each, are toys and the same are dutiable at the rate of 35 per cent ad valorem under paragraph 418, act of 1897. All violins valued at 2 marks net each and upward held to be musical instruments dutiable at 45 per cent ad valorem under paragraph 453, act of 1897. (T. D. 27557— G. A. G417; August 11, 1900.) Viruses, serums, toxins, etc. (i^ee Sale of viruses, etc.) W. Wafers. (See Biscuits or wafers.) Walking canes, telescoping fishing rods. (See Fishing rods.) DIGEST OF CUSTOMS DECISIONS, IQOi-lOOl. 565 Wall pockets. (See Lithographic prints.) Walnut flitches. (See Cabinet wood.) Walnuts, pickled. Walnuts which have been plucl^ed green before the shell of the nut has formed, and pickled in vinegar, are dutiable under the provision in paragraph 241, tariff act of 1897, for " pickles and sauces of all kinds," and not under paragraph 270 as shelled walnuts, or under section 6 as an uuenumerated manufactured article. (T. D. 28423 — G. A. 6663; Septem- ber 18, 1907.) Wantage, allowance for, liquors in barrels or casks. (See Liquors.) Warehouse, transportation and exportation. Entrj' for warehouse, transportation and exportation to countries other than Canada and Mexico can not be made. (T. D. 26201; March 22, 1905.) Warehouses, bonded. (See Bonded warehouses.) Warping not part of process of weaving. (See Classification of imported merchandise. ) Wastage, smelting and refining ores. (See Ores.) Waste. Bagging. (See Bagging, waste.) Clippings of woolen material — Clippings of woolen material produced in the process of making up gar- ments, not dutiable as waste. (See Woolen rags.) Cotton. (See Cotton waste.) Flax. (See Paper stock.) Flax card. (See Flax card waste.) Flax noils dutiable under paragraph 463, act of 1897, as " waste, not specially provided for " — (T. D. 26461; June 6, 1905.) (Ritchie i'. United States.) Fur. (See Fur waste.) Ground cork — The article produced by coarsely grinding the refuse of cork bark, held to be dutiable as waste under paragraph 463. (See Cork, ground.) Jute card — Jute card waste, which is used for other purposes than the manufacture of paper, is not free of duty under paragraph 632, act of 1897, as paper stock, but is dutiable under paragraph 468 as waste not specially provided for. (T. D. 25745— G. A. 5837; November 2, 1904.) Hixed thread — Thread waste, which is a mixture of cotton and .iute threads in about equal proportion, is dutiable at 10 per cent ad valorem under paragraph 463, act of 1897, as waste not specially provided for, and is not free of duty under paragraph 537 of said act as cotton waste of the kind there described, in the absence of evidence showing that the article is commercially known as cotton waste, (T, D. 27457— G. A. 6394; June 28, 1906.) 566 DIGEST OF CUSTOMS DECISIONS, 1904-1907. Waste — Continued. Mixture of cotton and jute dutiable as cotton waste. (See Cotton waste.) Paper — Sweepings of gold and silver — Photographic paper trimmings coated with nitrate of silver, and valuable only for the recovery of the silver contained therein, are properly dutiable under paragraph 463, tariff act of 1897, at 10 per cent ad valorem, as waste not specially provided for, and are not free of duty under para- graph 629 of said act, as sweepngs of gold and silver. (T. D. 27849— G. A. 6522; January 22, 1907.) Paper waste containing wool. (See Paper stock.) Silk. (See Silk waste.) Watch. Chains — Steel — AVatch chains of steel, such as vest chains of the usual length, furnished with bar, snap, and charm, and complete fob chains, though of cheap con- struction, are nevertheless articles of utility and not playthings, and are dutiable properly under the provisions of paragraph 193, act of 1897, as manufactures of metal. Watch chains of steel, shorter than the usual length and of flimsy character, making them unsuitable for any other use than the amusement of children, held to be dutiable as toys under the provisions of paragraph 418 of said act. Veil v. United States (128 Fed. Rep., 471; T. P. 25007) and Abstract 7866 (T. D. 26682). (T. V. 2780.5— G. A. 6349; April 23, 1906.) Chains, toy. (See Toys.) Chains — White metal — Watch chains composed of white metal are commonly known as jewelry, and swivels made of the same material and designed for use in the manu- facture of watch chains are parts of jewelry, and are dutible at 60 per cent ad valorem under paragraph 434 and not at 45 per cent ad valorem under paragraph 193.— G. A. 5579 (T. D. 24994) cited. (T. D. 28383— G. A. 6656; August 12, 1907.) Fobs, parts of. (See Jewelry.) Guards, leather. (See Leather watch guards.) Movements — Time detectors, intended for use of watchmen in recording their lounds, dutiable under paragraph 191, act of 1897, for watch movements. (See Watchmen's time detectors.) Number of Jewels: Paragraph 191, act of 1897, provides various rates of duty for watch movements, the rate being determined by the number of jewels in the movement. Held that small, red, celluloid disks so placed in a movement as to resemble jewels, but which are incapable of performing the functions of jewels or imitation jewels, and which serve no purpose other than that of ornamentation, are not to be considered in determining the number of jewels in the movement. (T. D. 24942 — G. A. 5556; Jan- uary 23, 1904.) Swivels — Unfinished — Brass swivels, each 1 inch in length, in a rough condition and not suitable for use in the construction of watch chains or other articles of jewelry without undergoing further processes of manufacture, the same being DIGEST OF CUSTOMS DECISIONS, 1904-1907. 567 Watch — Continued. Swivels — Unfinished — Continued. also adapted for employment in the production of chains for dogs, fans, chatelaine bags, etc., are dutiable at the rate of 45 per cent ad valorem under paragraph 193, act of 1897, and not at 60 per cent ad valorem under paragraph 434, as parts of jewelry. G. A. 5579 (T. D. 24994) dis- tinguished. (T. D. 26213— G. A. 5988 ; March 24, 1905.) Watches set in metal bracelets. Watches set in or mounted upon metal bracelets are not dutiable with the latter at the rate of 60 per cent ad valorem under paragraph 434, act of 1897. Watch movements imported with or without cases or mounts are dutiable at the ad valorem and appropriate specific rates provided in paragraph 191. Metal bracelets being commonly known as jewelry, the fact that watches may be attached thereto in any manner, permanently or temporarily, does not operate to remove such bracelets from classifica- tion as jewelry and assessment of duty at the rate of 60 per cent ad valorem under paragraph 434. (T. D. 26285— G. A. 6015; April 13, 1905.) Watches, toy, classification of. (See Toys, watches.) Watchmen's time detectors. So-called time detectors, intended for the use of watchmen in recording their rounds, which consist of watch movements inclosed in cases, having only an hour hand and equipped with a registering apparatus, are duti- able under the provision in paragraph 191, act of 1897, for " watch move- ments," etc. Hensel v. United States. United States circuit court, south- ern district of New York; November 3, 1904; suit 3350. Appealed by importer from an unpublished decision of the Board of General Ap- praisers, dated February 10, 1903. Board reversed. (T. D. 25791; November 17, 1904.) So-called watchmen's time detectors held to be dutiable under the provi- sions of paragraph 191, act of 1897, as watch movements in cases. Hensel V. United States (T. D. 25791) cited and followed; G. A. 5038 (T. D. 23401) reversed. (T. D. 26005— G. A. 5906; January 26, 1905.) Water-color paints in boxes with brushes. (See Paints or colors.) Water marasque. (See Marasque water.) Water, orange-flower, and rose. (See Orange-flower water.) Watered silk — Jacquard figured goods. (See Silk.) Waterproof cloth — Cravenettes — ^Woolen or worsted fabrics. ( See Cravenette cloth.) Wax. Garnauba — ' Carnauba wax held to be free of duty as mineral or vegetable wax under paragraph 695, tariff act of 1897. (T. D. 28220— G. A. 6609; May 31, 1907.) Appeal. (T.D. 28274; June 22, 1907.) Chinese — The vegetable or animal origin of Chinese wax being in dispute, the benefit of the doubt thus arising should be given to the importer and the wax admitted free under paragraph 695, act of 1897. (T. D. 25212 — G. A. 5646; April 14, 1904.) Appealed (T. D. 25263) May 5, 1904. 568 DIGEST OF CUSTOMS DECISIONS, 1904-1907. Wax — Continued. Chinese — Continued. Certain Chinese wax, containing 70 per cent of cerotic acid and 15 per cent each of wax and ceryl alcohol, and in regard to which there is a doubt as to whether it is of animal or vegetable origin, is held to be free of duty as vegetable wax under paragraph 695, act of 1897. United States v. Walsh. United States circuit court, southern district of New York ; October 27, 1904; suit 3542. Appeal by United States from decision of Board of General Appraisers, G. A. 5646 (T. D. 25212). Board affirmed. (T.D. 25869; December 16, 1904.) Note. — The United States acquiesced in this decision. Sealing — So-called sealing wax, which is found to be in fact neither a wax nor a manufacture of wax, but to be composed chiefly of resins and coloring matter, with a small proportion of ash and volatile substances, is held to be subject to duty as an unenumerated manufactured article under sec- tion 6, act of 1897. (T. D. 25595— G. A. 5791; September 9, 1904.) Wearing apparel. V Automobile coat — Fur in part of wool — An automobile coat made of fur of the hair seal, lined with a fabric com- posed of wool, although fur is the component material of chief value, is dutiable under paragraph 370, act of 1897. G. A. 4126 (T. D. 19249) fol- lowed. (T. D. 25629— G. A. 5799; September 16, 1904.) Braid sets — Imitation of lace — The provision in paragraph 339, tariff act of 1897, for wearing apparel " in Imitation of lace" relates to articles which contain no lace in their make- up, and includes collar and cuff sets composed of braids sewn together and ornamented with cords and threads. United States v. Hesse. United States circuit court of appeals, second circuit ; November 8, 1907 ; No. 78 (suit 4210). Appeal by United States from circuit court of United States for southern district of New York (154 Fed. Rep., 171; T. D. 27980), re- versing G. A. 6283 (T. D. 27086). Decision in favor of Government. (T. D. 28519; November 20, 1907.) Buckskin, ornamented with beads — Wearing apparel composed in chief value of buckskin, elaborately orna- mented with beads of different colors, is dutiable at 60 per cent ad valorem under paragraph 408, act of 1897, and not at 35 per cent ad valorem as manufactures of leather under paragraph 450 of that act. (T. D. 27293— G. A. 6343; April 17, 1906.) Collars — Women's collars made of silk braid or cord or of both are dutiable under the specific provision in paragraph 390, tariff act of 1897, for articles of wearing apparel made wholly or in chief value of silk. When appliqufeed they fall within the provision for appliqu6ed articles as well. Garrison V. United States (121 Fed. Rep., 409) and G. A. 5664 (T. D. 25254) dis- tinguished; Goldenberg v. United States (124 Fed. Rep., 1003; 130 id., 108— T. D. 25220 and 152 Fed. Rep., 658; T. D. 27894) ; G. A. 4363 (T. D. 20731) and G. A. 5357 (T. D. 24500) followed; United States t>. Hesse (T. D. 28519) cited. (T. D. 28509— G. A. 6678; November 16, 1907.) DIGEST OF CUSTOMS DECISIONS, 1904-1901. 569 Wearing apparel — Continued. Elastic belts, beaded — Elastic belts ornamented with glass beads, silk largely the component mate- rial of chief value therein, Held to be wearing apparel and to be dutiable at 60 per cent ad valorem under paragraph 408, tariff act of 1897, and not as manufactures in chief value of silk at 50 per cent ad valorem under paragraph 391. Stelnhardt v. United States (141 Fed. Eep., 494; T. D. 26740) cited. (T. D. 27868— G. A. 6528; January 25, 1907.) Embroidered — Initial letters — Cotton shirts embroidered with initial letters are dutiable under the specific provision in paragraph 339, tariff act of 1897, for wearing apparel em- broidered with a letter or monogram, and not as cotton wearing apparel under paragraph 314 of said act. The embroidery work must not neces- sarily be ornamental in character to bring the articles on which it appears within the purview of paragraph 389. Expressions of opinion in G. A. 6205 (T. D. 26853) and G. A. 6461 (T. D. 27663) not in harmony with the views herein set forth are to be considered as modified accordingly. (T. D. 28170— G. A. 6589; March 17, 1907.) Garters — Garters held to be wearing apparel within the meaning of paragraph 413, act of 1897. Steinhardt v. United States. (T. D. 26740; September 23, 1905.) Horsehair hats dutiable as. (See Hats.) lace. (See Lace wearing apparel.) Neckties dutiable under paragraph 413 as. (See Neckties.) Silk wearing apparel containing rubber — Elastic belts with metal ornamenta- tion — Paragraph 390, tariff act of 1897, prescribes a duty for wearing apparel of silk, or In chief value of silk, and contains a proviso requiring that the " articles provided for In this paragraph * * * vFhen composed in part of India rubber" shall be subject to the same duty. Held (1) that by virtue of this proviso the paragraph Is not limited to wearing apparel in chief value of silk, but, where India rubber is an Ingredient, includes all . wearing apparel of which the textile fabric therein is composed wholly or in chief value of silk, and (2) that belts made from webbing of silk and India rubber and having metal buckles and steel-point ornamenta- tion, silk being the chief component in the webbing but metal the chief component In the completed goods, are dutiable under said proviso rather than under paragraph 193 as articles in part of metal. In determining the classification of articles under paragraph 390, tariff act of 1897, relating to wearing apparel of silk and India rubber. Held, that only the composition of the textile fabric, which determines the character of the articles as wearing apparel, should be considered, and that metal portions, such as fancy buckles and steel-point ornamentation, may, even though they constitute the element of" chief value, be disre- garded as being merely incidental or auxiliary parts which should not be allowed to control the classification of the goods. (T. D. 28480 — G. A. 6675, November 1, 1907.) Weatherboarding. (See Clapboards.) 570 DIGEST OF CUSTOMS DECISIONS, 1904-1907. Weaving, warping not a part of process of. (See Classification of imported merchandise.) Weigliers. Official duties — It would seem that the function of a United States weigher is, In its general nature, to ascertain the weight of the gross article to enable the duty to be computed directly therefrom. The mere fact that weighing enters into an examination of goods, and that the duty is computed ultimately upon the weight, does not require that the articles should be sent to the weigher, provided other investigation be required beyond the skill or knowledge of the weigher. (See Entry, fraudulent.) (T. D. 25118; March 9, 1904.) Weight. Celluloid articles. (See Celluloid articles.) Dutiable weight on withdrawal. (See Dutiable weight on withdrawal.) Fish in barrels, dutiable weight of. (See Fish in barrels.) Imported merchandise. (See Appraisement.) Jurisdiction to review erroneous weights — The settled rule of law is that duty should be assessed only on the quantity of imported goods arriving at the port of entry, and not on the quantity appearing on the invoice to have been shipped from the foreign port of exportation. Where imported merchandise is dutiable by weight the action of Government weighers is not subject to review by the Board so long as they act strictly within their statutory authority and proceed on no wrong principle in performing the duty imposed on them by law. This principle, however, does not apply where such irregularities occur in the weighing of goods as probably would lead to erroneous results, and in such case the Board will undertake to correct the weights returned by the Government weigher in accordance with the facts as shown by the evidence. The onus is on the importer, however, to furnish the Board with evidence satisfactorily showing the weight of imported merchandise when landed at the port of entry. (T. D. 28249 — G. A. 6620; June 14, 1907.) Method of ascertaining merchandise reported not found. (See Shortage.) Oke. (See Oke, weight of.) Onions per bushel (See Onions.) Scalloped articles. (See Scalloped articles, weight) Weights of packages, marking of. Weights of all packages separately weighed should be marked thereon. (T. D. 25187; April 6, 1904.) Welding material, metal and borax. Welding material composed of a mechanical mixture of borax, iron filings, wire, and oxide of iron, borax chief value, is not dutiable as a chemical compound under paragraph 3, act of 1897, nor as an unenumerated manu- factured article under section 6. There being no provision for manufac- tures in chief value of borax, and the merchandise being articles com- posed in part of metal, it falls precisely within the terms of paragraph 193 and is dutiable thereunder at 45 per cent ad valorem. United States DIGEST OF CUSTOMS DECISIONS, 1904-1907. 571 Welding material, metal and borax — Continued. V. Boessler & Hasslacher Chemical Company (137 Fed. Rep., 770; T. D. 26127) ; Hamano v. United States (T. D. 24946) ; G. A. 5622 (T. D. 25150), and G. A. 5874 (T. D. 25864), cited and followed. (T. D. 27051— G. A. 6269; January 24, 1906.) "Whalebone — Whale hair. Slivers or strips of whalebone, sometimes called "whale hair," are free under the provisions of paragraph 698, act of 1897, as " whalebone, unmanufac- tured." (T. D. 25165— G. A. 5626; March 30, 1904.) Wheat, frozen. The provision for " wheat " in paragraph 234, act of 1897, includes only such wheat as may be ground into flour or meal for human food or be used for seed. Wheat grains lacking these qualities, which are in an unripened state due to the freezing of the growing grain, are not within said pro- vision, but are dutiable as unenumerated unmanufactured articles under section 6 of said act. (T. D. 25626— G. A. 5796; September 14, 1904.) Appealed (T. D. 25625; September 21, 1904). In regard to certain wheat injured by frost before fully ripened, which is but little inferior to wheat of the best grade for seeding purposes, is suitable for use for human food, and is actually dealt in as wheat, Held that it is dutiable under paragraph 234, act of 1897, where " wheat " is enumerated without distinction as to grade. United States v. W. P. Devereux Company. United States circuit court, district of Minnesota, fourth division; Minneapolis, February 7, 1905; No. 28 (suit 1654). Ap- peal by United States from decision of Board of General Appraisers, G. A. 5796 (T. D. 25626). Decision of Board reversed. No appeal has been taljen by importers. (T. D. 26160; March 14, 1905.) Whetstone blocks. So-called whetstone blocks, weighing approximately 80 to 110 pounds, which after being quarried have been subjected to a rough dressing process, and which, in the condition as imported, are used by calico printers for sharpening instruments and grinding the edges of rollers. Held free of duty under the provision in paragraph 614, tariff act of 1897, for " minerals, crude, or not advanced in value or condition by refining or grinding, or by other process of manufacture." Johnson v. United States. United States circuit court, southern district of New York ; November 13, 1906 ; suit 4083. Appeal by importers for review of decision of Board of General Appraisers. Abstract 7660 (T. D. 26637). Decision reversed. (T. D. 27834; January 16, 1907.) Note. — The foregoing decision has been acquiesced in (T. D, 27815). ^ Whisky. Coverings — Decorated earthenware jug containing the same, dutiable under paragraph 296 of the tariff act. (See Coverings.) (T. D. 25106— G. A. 5611; March 11, 1904.) Modified by T. D. 25534 (G. A. 5772) ; August 12, 1904. In bond — Transfer to other packages. (See Bonded warehouses.) Withdrawals from warehouse, gauge of. (See Bonded warehouses, with- drawals from.) White dextrin. (See Dextrin, white.) 572 DIGEST OF CUSTOMS DECISIONS, 1904-1901. Willow baskets. (See Baskets.) Willow, cotton and rush — Articles of. (See Articles of willow, cotton and rush.) Willow cricket bats. (See Cricket bats.) Willow furniture. (See Furniture.) Willow toys. (See Toys, willow.) Wine. Bottles, empty. (See Bottles.) Capacity of bottles — Under the provisions of paragraph 296, act of 1897, bottles of still wine contaiDing less than a pint are dutiable as If they contained 1 pint, irre- spective of the actual quantity of the wine in them. Cavaroc v. Collector (1 Woods, 172; 5 Fed. Cas., 319) followed. Samples: The fact that such bottles of wine were intended as samples is immaterial, and does not relieve them from the payment of duty. (T. D. 26113— G. A. 5958 ; March 2, 1905.) Construing paragraph 296, act of 1897, Held, as to wine and in bottles con- taining slightly more than 1 pint, that it is not within the provision for wine in bottles " containing each not more than one quart and more than one pint," but comes within that for wine in bottles " containing each not more than one pint," and within the further provision that " any excess beyond these quantities found in such bottles * * * shall be subject to a duty of five cents per pint or fractional part thereof." United States V. Cerecedo. United States district court, district of Porto Rico, August 13, 1906; No. 869 (suit 1821). Appeal by United States from decision of Board of General Appraisers, Abstract 10032 (T. D. 27114). Board sus- tained. (T. D. 2770G; November 14, 1906.) Xote. — An appeal has been taken by the United States to the Supreme Court. See section 35, act of April 12, 1900 (31 Stat., 85), and section 702, Revised Statutes. From Chile — Countervailing duty on. (See Duty, countervailing.) Italian, imported from Germany. (See Reciprocity.) Still, in bottles — Appeal directed from the decision of Board of United States General Appraisers. Abstract 10032 (T. D. 27144), on still wine in bottles packed 24 to the case. (T. D. 27128; February 19, 1906.) Wire. Articles of — Construction of paragraph 137, act of 1897 — The words in the second proviso, " that articles manufactured from * * * wire shall pay the rate of duty imposed upon the wire used in the manu- facture of such articles," prescribes the method for ascertaining the rate of duty applicable to the articles. This ascertained, such rate of duty should be assessed on the value of the merchandise as imported, in ac- cordance with the ordinary rule. G. A. 4733 (T. D. 22380), affirmed by the circuit court in Salt v. United States (127 Fed. Rep., 890; T. D. 25044), and by the circuit court of appeals (134 Fed. Rep., 1021; T. D. 25901), cited and followed. (T. D. 27325— G. A. 6357; May 3, 1906.) DIGEST OF CUSTOMS DECISIONS, 1904-1907. 578 "Wire — Contin iied. Articles made from coated wire — Rat traps — Paragraph 137, tariff act of 1897, prescribes a duty on wire, varying ac- . , cording to gauge, and in a proviso prescribes that articles made from wire shall pay the " duty imposed upon the wire used in the manufac- ture of such articles, and in addition thereto one and one-fourth cents per pound." The proviso contains an exception as to wire rope and strand followed by this provision, " and on iron or steel wire coated, * * " two-tenths of one cent per pound in addition to the rate imposed on the wire from which it is made." Held (1) that the exception does not apply to this last provision so as to exclude coated wire from the opera- tion of the proviso; (2) that this provision was not intended as a sub- stitute for the proviso, with regard to coated wire, and (3) that articles manufactured from coated wire were intended to be subjected to the ad- ditional duty provided for such manufactures, as well as to that provided for the coating. In construing paragraph 137, tariff act of 1897, pro- viding that articles manufactured from wire shall pay a duty of li cents per pound " in addition to the rate imposed on the wire from which it is made," and that coated wire shall pay a duty of 0.2 cent in addition to that imposed on the wire from which it is made, HeXA that, it being doubtful whether the additional duty for coated wire applied to such wire when made into articles, and the customs practice having been not to ap- ply it, wire rat traps made from coated wire are liable only to the duty of 11 cents per pound in addition to that imposed on the wire from which it was made. Wire when coated with metal is not " manufactured " within the meaning of paragraph 137, tariff act of 1897, relating to " articles manufactured from « * * wire." Burditt & Williams Company v. United States. United States circuit court of appeals, first circuit; April 9, 1907; No. 678 (suit 1828). Appeal by importers from circuit court of the United States for the district of Massachusetts (147 Fed. Rep., 892; T. D. 27639), affirming G. A. 6357 (T. D. 27325). Decision adverse to Gov- ernment. (T. D. 28109; April 24, 1907.) Cable — HelA that a cable used for making connections with a telephone switch- board, consisting of 64 wires bound together, which, both individually and in the group, are covered with various materials for insulating and water- proofing purposes, is an " article " within the meaning of the second pro- viso in paragraph 137, act of 1897, relating to " articles manufactured from « * * copper wire," and is not dutiable under the provision in the same paragraph for " wire not specially provided for, * * * whether uncovered or covered," nor under paragraph 193 as manufac- ture of metal, not specially provided for. Salt v. United States. United States circuit court, southern district of New York ; December 22, 1903 ; suit 3138. Appeal by importers from decision of Board of General Ap- praisers, G. A. 4733 (T. D. 22380). Decision of Board affirmed. (T. D. 25044; February 18, 1904.) Note. — An appeal from the foregoing de- cision has been taken to the circuit court, second district. Srawplates and wortles — Wire drawplates and wortles are not dutiable under paragraph 193, act of 1897, as manufactures of metal, but are dutiable " as plates and steel in all forms and shapes not specially provided for," under the provisions of paragraph 135. Morris v. United States (T. D. 25183), United States 574 DIGEST OF CUSTOMS DECISIONS, 1904-190'?. Wire — Continued. Drawplates and wortles — Continued. V. Buehne Steel Company (T. D. 26452), and G. A. 5682 (T. D. 25296) cited and followed. (T. D. 26731— G. A. 6157; September 22, 1905.) Appealed October 3, 1905 (T. D. 26757). Fishhooks. ( See Fishhooks. ) Heddles. (See Heddles, wire.) Kickel wire, iron or steel filled — Nickel wire, iron or steel filled, produced by forcing an iron or steel core into a nickel tube or shell, and then drawing the article down to the required size, is dutiable at the rate of 45 per cent ad valorem under the provisions of paragraph 137, act of 1897, as a wire not specially provided for. Wire thus produced is not a coated wire. G. A. 5754 (T. D. 25496) cited. (T. D. 25892— G. A. 5879; December 27, 1904.) Wire made of nickel and iron, produced by forcing an iron or steel wire core into a nickel tube, and then drawing the article down to the required size, is dutiable as a wire not specially provided for, at the rate of 45 per cent ad valorem under paragraph 137, act of 1897. Wire thus pro- duced is not a coated wire. G. A. 3819 (T. D. 17944), G. A. 5754 (T. D. 25496), and G. A. 5879 (T. D. 25892) cited and followed. (T. D. 27544— G. A. 6414; July 31, 1906.) Rat traps. (See Eat traps.) Withdrawals from warehouse. (See, also. Bonded warehouses.) Exhibits. (See Expositions.) For shipment to Tutuila. (See Bouded warehouses.) Reciprocity treaty with Cuba. (See Reciprocity.) Under Porto Rican tariff. (See Bonded warehouses.) Wood. Beads — Beads of wood of the description usually employed in the manufacture of rosaries, strung ou silken cords, not being fitted with a metal clasp or other attachment, are dutiable under paragraph 208, act of 1897, as manufactures of wood. (See Beads, wooden.) (T. D. 26180— G. A. 5971 ; March 20, 1905.) Blocks or sticks — The provision in paragraph 200, act of 1897, for wooden blocks or sticks, " rough-hewn, sawed," etc., contemplates that the rough hewing shall be a new shaping and that the sawing shall be such as is done after the blocks or sticks have been cut off, rather than merely sawing them off from longer pieces. (T. D. 26820; October 26, 1905.) Cabinet. (See Cabinet wood.) Canoes of birch bark and wood. (See Birch-bark cances.) Charcoal. (See Charcoal.) Croqnet and roque balls — Croquet and roque balls composed of sawdust, mixed with a binding sub- stance, molded into a spherical form and finished by the application of an exterior coating of celluloid, wood the component material of chief value DIGEST OF CUSTOMS DECISIONS, 1904-1907. 575 Wood — Conti nued. Croquet and roqup balls — Continued. in the finished articles, are dutiable at the rate of 35 per cent ad valorem under paragraph 208, tariff act of 1897, as manufactures of wood, and not at 65 cents per pound and 25 per cent ad valorem under paragraph 17, as celluloid articles. (T. D. 28033— G. A. 6564; March 25, 1907.) Crosses of birch bark and wood — Found to be in chief value of wood and held to be dutiable at 35 per cent ad valorem under paragraph 208. (T. D. 25630— G. A. 5800; September 16, 1904.) (See Birch-bark crosses.) Egg timers — Composed of wood and glass, wood chief value, are dutiable under para- graph 208, as manufactures of wood. (See Egg timers.) Fishing rods — Fishing rods telescoping to form walking canes held to be dutiable as manufactures of wood. (T. D. 25969— G. A. 5895; January 16, 1905.) Flour — Wood cut into suitable lengths and ground between millstones and after- wards passed through fine wire mesh to separate the coarse fibers, the finer product of which held to be manufactures of wood. Goldman •;;. United States (87 Fed. Eep., 193) and Abstract 2513 (T. D. 25513) cited; G. A. 5692 (T. D. 25334) distinguished. (T. D. 27242— G. A. 6325; March 22, 1906.) So-called wood flour, made by grinding wood, is not dutiable as " wood pulp " under paragraph 393, tariff act of 1897, nor as " waste " under paragraph 463, but as a manufacture of wood under paragraph 208. Paragraph 208, tariff act of 1897, relating to " house or cabinet furniture, of wood, wholly or partially finished, and manufactures of wood," was in- tended to cover all finished manufactured wooden articles, however dif- ferent they may be in nature or appearance from the " house or cabinet furniture " there enumerated ; therefore wood flour, a completed prod- uct prepared for use, is not to be excluded from the provision for " manu- factures of wood " on the principle of ejusdem generis. Nairn Linoleum Company v. United States. United States circuit court, southern dis- trict of New York; February 21, 1907; suit 4230. Appeal by importer from decision of Board of United States General Appraisers, G. A. 6325 (T. D. 27242). Board affirmed. (T. D. 27969; March 6, 1907.) Wood flour produced by grinding pieces of wood by machinery, having about the consistency of meal when dry. Held to be dutiable at the rate of 35 per cent ad valorem under the provisions of paragraph 208, tariff act of 1897, as a manufacture of wood. Nairn Linoleum Company v. United States (T. D. 27969), which affirmed G. A. 6325 (T. D. 27242), followed. (T. D. 28130— G. A. 6583; April 29, 1907.) Pulp- Air dry weight : The term " dry weight " as used in paragraph 393, act of 1897, providing for a specific duty on wood pulp, does not mean the absolute dry weight of the material, but the air dry weight as under- stood in commerce. United States v. Perkins (66 Fed. Rep., 50; 13 C. C. A., 324). Where a question has been raised by protest as to the accuracy of the percentage of moisture in an importation of wood pulp, as determined by the test of the Government chemist, the Board may find 576 DIGEST OF CUSTOMS DECISIONS, 1904-1907. "Wood — Continued. Pulp — Continii&.l. the correct percentage from the preponderance of evidence before it (T. D. 26611— G. A. 6114; July 22, 1905.) Where an ascertainment is made by a Government chemist of the amount of moisture in chemical wood pulp, which is based upon 10 per cent of the bales included in the importation, and this is accompanied by a description of the method employed, the result reached by him is not refuted by an analysis made by a chemist employed by the importers, reaching a different result, there being no preponderance of evidence as between the analyses made by the two chemists. There must be a clear preponderance of the evidence to justify making a reliquidation. (T. D. 27543— G. A. 6413; July 27, 1906.) Countervailing duty on. (See Duty, countervailing.) Pieces of wood from 6 inches to 3 feet in length, and about 3 inches in thick- ness being tlie damaged or imperfect ends of deals, known as " mill buttings " or " deal ends," and used in the making of pulp for the manu- facture of paper. Held to be entitled to free entry under the provisions of paragraph 699, tariff act of 1897, as pulp wood.— G. A. 5627 (T. D. 25166) ; United States v. Pierce (140 Fed Rep., 962; T. D. 26820—147 Fed Rep., 199; T. D. 27414) cited and followed; 136 Federal Reporter, 743 : 127 United States Reports, 607, and 142 United States Reports, 615, cited. (T. D. 28070— G. A. 6573; March 30, 1907.) Eed cedar logs — • Measuring less than 8 by 8 inches in cross-section, with 1 slab taken off each side, are dutiable as " wood, unmanufactured, not specially pro- vided for," under paragraph 198. (See Logs, red cedar.) (T. D. 25449 — G. A. 5733 ; June 30, 1904. ) Wool, hygienic. (See Hygienic wood wool.) Wooden beads. (See Beads.) Wooden statuary. (See Statuary.) Wood-shaving paper — Veneers. Wood-shaving paper, an article consisting of veneers pasted on a paper back, is not dutiable as wall paper or paper hangings, under paragraph 402, act of 1897, but as a manufacture in chief value of wood under para- graph 208, or in chief value of paper under paragraph 407, at the rate of 35 per cent ad valorem. G. A. 4479 (T. D. 21373) and G. A. 4678 (T. D. 22095) followed. (T. D. 24882— G. A. 5529; January 6, 1904.) So-called wood-shaving veneers, consisting of exceedingly thin wooden veneers with a backing of paper that is necessary for the protection of the articles from breaking when handled, are held to be within the pro- vision in paragraph 198, act of 1897, for " veneers of wood." American Trading Company v. United States. Flint, Eddy, and American Trading Company v. United States. United States circuit court, southern dis- trict of New York ; December 16, 1904 ; suit 3616-3617. Appeal by im- porters from decision of Board of General Apjiraisers. Abstract 1968 (T. D. 25411). Decision of Board reversed. (T. D. 25918; December 31, 1904.) Woods, pulp. (See Pulp woods.) DIGEST OF CUSTOMS DECISIONS;, 1904-1907. 577 Wool. Absorption of moisture. (See Absorption of moisture.) Boui^ht as mixed but packed and invoiced separately — Wool bought as mixed Georgian autumn wool, packed separately wben shorn and Invoiced and entered at separate prices for white and colored, is properly appraised at the actual market value of each kind separately in the principal markets of the country whence it was exported. Gul- benkian's case, G. A. 6151 (T. D. 26719) ; Gulbenkian v. United States (T. D. 27512). (T. D. 27784— G. A. 6502; December 24, 1906.) Clippings — Clippings of wool resulting from the manufacture of under-garments duti- able at 10 cents per pound as woolen rags, under paragraph 363, act of 1897. (T. D. 26407 ; May 27, 1905.) Dusters — Dusters composed of a wooden handle to which are attached many strips of woolen cloth, are dutiable under paragraph 366, as manufactures of wood. (See Dusters.) Embroidered dress goods of. (See Dress goods, embroidered.) Grease. (See Grease, wool.) Certain preparations of. (See Lanolin.) Oil distilled from. (See Oil.) Hygienic wood. (See Hygienic wood wool.) Iicicester wool from New Zealand — Wool, the fleece of the Leicester sheep imported from New Zealand, is more specifically provided for in paragraph 350, act of 1897, than in paragraph 349. Congressional intent : The phrase in paragraph 349 " and all wools not hereinafter included in classes two and three" operates to exclude from classification under paragraph 349 such wools as are specified in or usually known by the terms used in paragraph 350. Classification : Leicester wool, irrespective of the country of origin, is dutiable at the rate of 12 cents per pound under paragraphs 350 and 357 of the present act. (T. D. 26606— G. A. 6109; July 20, 1905.) Mixed — White and colored — Foreign practice of selling together — As to white and colored wools from Bagdad, in which market it is the practice to sell both together at the same price, Held that It is proper to ignore said practice and appraise the wools at the actual market value of each kind separately at Bagdad. (T. D. 27512; July 25, 1906.) Mixing of, to evade duty — Equal quantities of white and gray Iceland wool, being wools of the third class, valued, respectively, above and below 12 cents per pound, which in the trade are customarily packed separately, and bought and sold at different prices, and which, if separated, were respectively dutiable at the rate of 7 cents and 4 cents per pound, were with intent to evade payment to the United States of a part of the lawful duty thereon upon the importation, designedly packed together in one bale so as to reduce the average aggregate value thereof below 12 cents per pound, and the rate of duty on all to 4 cents per pound under section 2912 of the United States Revised Statutes. Held, that such packing of said wools was such a change in condition of the wool, for the purpose of evading the duty, 46341—08 37 578 DIGEST OF CUSTOMS DECISIONS, 1904-1907. Wool — Continued. Mixing of, to evade duty— Continued. as to subject the entire contents of the bale to twice the duty to which it would be otherwise subject under paragraph 356, act of 1897. (T. D. 25168— G. A. 5629; March 31, 1904.) " Change in condition :" Where white and black Iceland wools, which com- mercially have always been dealt in and imported separately, have, with the intention of obtaining a lower rate of duty, been mixed together in the same bale, but without being subjected to any other alteration by chemical or mechanical means, they are " changed in * * * condi- tion," within the meaning of paragraph 356, act of 1897, even though they can afterwards be restored to their original state. Double duty : White and black wools were changed in condition by mixing them to- gether in the same bale for the purpose of making the combination sub- ject to the duty which would be applicable to the black wool if imported separately. Held that, as to the white wool, the change was, within the meaning of paragraph 356, act of 1897, " for the purpose of evading the duty to which it would otherwise be subject," and that under the fur- ther provision in the same paragraph it is therefore liable to " twice the duty to which it would otherwise be subject;" but not so as to the black wool, inasmuch as it is subject to the same rate of duty whether classified according to its mixed or to its original condition. Where wool has been changed in condition for the purpose of evading duty, and as provided in paragraph 356, act of 1897, becomes liable to " twice the duty to which it would otherwise be subject," the duty which is thus doubled is that which would have been applicable if the wool had been imported in its original condition. Average aggregate value : Section 2912, Re- vised Statutes, providing, as to wool of different qualities imported in the same package, that its classification shall be determined according to the "average aggregate value of the contents" of the package, does not apply to wools which within the meaning of paragraph 356, act of 1897, have been changed in condition for the purpose of evading duty. Stone & Downer Company v. United States. United States circuit court, dis- trict of Massachusetts; July 10, 1906; No. 44 (suit 1598). Appeal by importer from decision of Board of General Appraisers, G. A. 5629 (T. D. 25168). Board affirmed. (T. D. 27515; July 25, 1906.) On the skin — Cabretta skins — In regard to certain skins of the cabretta, a hybrid resulting from a cross between a sheep and a goat. Held that they are " sheepskins " within the meaning of paragraph 664, act of 1897, excluding from free entry " sheepskins with the wool on," and that the growth on such skins is properly subject to the duties provided In Schedule K of said act fox wool on the skin. Johnson v. United States. United States circuit court, southern district of New York ; June 1, 1905 ; suit 3620. Appeal by im- porter from decision of Board of General Appraisers, Abstract 1980 (T. D. 25411). Decision of Board affirmed. (T. D. 26487; June 9, 1905.) In regard to certain skins of the cabretta, a hybrid resulting from a cross between a sheep and a goat. Held that they are " sheepskins " within the meaning of paragraph 664, act of 1897, excluding from free entry " sheepskins with the wool on," and that the growth on such skins is properly subject to the duties provided in Schedule K of said act for wool on the skin. Johnson v. United States. United States circuit court of appeals, second circuit; February 26, 1906; No. 146 (suit 3620). Ap- DIGEST OF CUSTOMS DECISIONS, 1904-1907. 579 Wool — Continued. On the -Skin — Cabretta skins — Continued. peal by importers from decision of circuit court, souttiern district of New York (140 Fed. Rep., 116; T. D. 26487). Decision of lower court affirmed. (T. D. 27191; March 7, 1906.) The wool imported on the skins of the animal known as the cabretta, which is a cross between the sheep and the goat, held to be wool of class 3, dutiable at 3 cents per pound under paragraphs 358 and 360, act of 1897. Abstract 1980 (T. D. 25411), affirmed by the United States cir- cuit court (140 Fed. Rep., 116; T. D. 26487) and by the United States circuit court of appeals (T. T>. 27191), followed. (T. D. 27258— G. A. 6333; April 3, 1906.) The growth on cabretta skins is properly classified as "wool " under Sched- ule K, tariff act of 1897. Johnson v. United States. United States cir- cuit court, southern district of New York ; November 12, 1907 ; suit 4615. Appeal by importer from decision of Board of United States General Appraisers, Abstract 13004 (T. D. 27649). Board affirmed. (T. D. 28538; November 26, 1907.) On the skin — Cape sheepskins — The provision in paragraph 353, tariff act of 1897, for wools " improved by the admixture of Merino or English blood " does not cover growths of a low grade in which it is the exception to find traces of such admixture and which can not be said to have been so " improved ;" and wool on Cape sheepskins, which is of this inferoir character and contains much hair and kemp, and which is not worth more than 8 cents per pound, is not within the purview of this provision. (T. D. 28632— G. A. 6695; December 19, 1907.) On the skin — Mocha sheepskin — As to skins of the so-called white-head mocha sheep, having a growth of a certain percentage of which is wool of a low order. Held that duty should be assessed thereon as provided in paragraph 360, act of 1897, relating to " wools on the skin." Goat and Sheepskin Import Company V. United States. United States circuit court, southern district of New York ; May 19, 1905 ; suit 3641. Appeal by importer from decision of Board of General Appraisers, Abstract 2401 (T. D. 25409). Board affirmed. (T. D. 26404; May 18, 1905.) As to skins of the so-called white-head mocha sheep, having a growth a certain percentage of which is wool of a low order. Held that duty should be assessed thereon as provided in paragraph 360, act of 1897, relating to " wools on the skin." Goat and Sheepskin Import Company V. United States. United States circuit court of appeals, second circuit; February 26, 1906; No. 133 (suit 3641). Appeal by importer from deci- sion of circuit court, southern district of New York (T. D. 26404). De- cision of lower court affirmed. (T. D. 27190; March 7, 1906.) Wool, the product of the mocha sheep, imported on the skins, is dutiable at 3 cents per pound under paragraphs 358 and 360 as class 3 wool, -act of 1897. G. A. 4593 (T. D. 21737), affirmed by the United States circuit court (T. D. 26404) and by the United States circuit court of appeals (T. D. 27190), followed. (T. D. 27279— G. A. 6337; April 9, 1906.) The enumeration of " wool " in paragraph 351 and elsewhere in the tariff act of 1897 was not made in a generic sense, which includes all growth upon the skin of a sheep; and hair on Mocha sheepskins, which is com- 580 DIGEST OF CUSTOMS DECISIONS, igoi-isff:. Wool — Continued. On the skin — Koclia sheepskin — Continued. mercially known and dealt in as " Mocha hair " and not as wool, and which lacks the characteristics of wool, is not subject to such provisions, but, being still on the skin, should be regarded as a part of the skin and classified free of duty under paragraph 664, relating to " skins of all kinds, raw." The commercial designation of an article in a tariff act is the name by which it should be classified for duty, without regard to its sci- entific designation, material, or use, unless Congress has clearly mani- fested a contrary intention. Goat and Sheepskin Import Company v. United States Supreme Court; May 13, 1907; No. 261 (suit 3641). Appeal by importer from Board of General Appraisers, Abstract 2401 (T. D. 25499). Decision adverse to Government. (T. D. 28190; May 22, 1907.) Note. — The Government in T. D. 28195 acquiesced. The growth upon Mocha sheepskins, classified as wool, class 3, held to be free of duty under paragraph 664, tariff act of 1897. — Goat and Sheepskin Import Company r. United States (T. D. 28190; 141 Fed. Rep., 493; T. D. 26404; 145 Fed. Rep., 1022; T. D. 27190) followed. (T. D. 28248— G. A. 6619; June 13, 1907.) On the skin — Percentage — Appeal direct from decision of Board of United States General Appraisers, Abstract 10482 (T. D. 27209), as to the percentage of wool on certain sheepskins. (T. D. 27266; April 5, 1906.) Fanderma — So-called panderma wool, represented by standard sample No. 146, is classi- fied as wool of the first class. (T. D. 25424 — G. A. 5721 ; June 23, 1904.) Paper waste containing wool. (See Paper stock.) Portieres — Portieres, djidjims, dutiable under paragraph 371, as articles made of wool or of which wool is a component material. (See Portieres.) Steel. (See Steel wool.) Trimmings and galloons in part of. (See Trimmings and galloons.) Wool and cotton cloth. (See Cotton and wool cloth.) Wool and silk fabrics. (See Silk and wool fabrics.) Wool — Flax fabrics. Fabrics in part of wool but in chief value of flax are more specifically enu- merated in paragraph 346, tariff act of 1897, as woven fabrics of which flax is the component material in chief value, than in paragraph 366 as " cloths * * * in part of wool." United States v. Johnson. United States circuit court, southern district of New York ; January 28, 1907 ; suit 4289. Appeal by United States from decisions of Board of United States General Appraisers, Abstract 11697 (T. D. 27409) and Abstract 11794 (T. D. 27426). Board affirmed. (T. D. 27897; February 6, 1907.) Woolen goods, act of 1894. Paragraph 297, act of 1894, deferring until January 1, 1895, the reduction in duty provided by said act on " manufactures of wool," Held applicable to goods composed in part, but not in chief value, of wool. Robinson v. United States, United States" circuit court, southern district of New DIGEST OF CUSTOMS DECISIONS, IQO^r-igOl. 581 Woolen goods, act of 1894 — Continued. York ; December 19, 1905 ; suit 3980. Appeal by importer from decision of Board of General Appraisers, Abstracts 5560-5563 and 5598-5599 (T. D. 26248). Board affirmed. (T. D. 26943; December 26, 1905.) Woolen rags. (See Rags, woolen.) Workboxes, children's. (See Toys.) Works of art. Altars. (See Altars.) American artists — Citizenship — Foreign birth — Children born abroad of citizens of the United States who have not re- nounced such citizenship are citizens of the United States by virtue of section 1993, Revised Statutes. The works of an artist born abroad of American parents are entitled to the privileges accorded by paragraph 708 to " works of art, the production of American artists residing temporarily abroad," without limitation as to duration of residence abroad, if such artist has not renounced his citizenship, but avows, in the manner pre- scribed by the regulations of the Secretary of the Treasury, his intention of returning to the United States at some later period. (T. D. 26987 — G. A. 6255; January 11, 1906.) Architectural drawings — Held, that certain pen-and-ink drawings showing the design of an art museum, which were made by an American artist while residing tem- porarily abroad, are free of duty under paragraph 703, act of 1897, pro- viding for " works of art, the production of American artists residing temporarily abroad." Young v. Bohn (T. D. 26392; May 18, 1905). Architectural works — Articles of utility — Artistic productions will not be excluded from classification as " works of art " under the tariff laws, by reason of the fact that they are copies of other works of art, or are architectural works, or have a utilit^^rian as well as an ornamental purpose. (T. D. 26987 — G. A. 6255; January 11, 1906.) Carved woodwork for chapel interior — Carved woodwork intended for the decoration and furnishing of the chancel of a college chapel, consisting of an altar, a pulpit, choir stalls, organ screens, chancel rail, panel work, and benches for the choir, which was designed as a whole and in its conception and execution is of a highly artistic character, representing some of the best examples of early Renais- sance art, is a " work of art " within the meaning of paragraph 703, act of 1897, and free thereunder when imported for presentation to the col- lege. It can not be assessed as a manufacture of wood under paragraph 208. (T. D. 27779— G. A. 6497; December 20, 1906.) Etchings — So-called " painter " etchings, printed in limited editions of 25 copies each from etehed plates, which are the handiwork of an American artist resid- ing temporarily in a foreign country and embody her original conceptions, are exempt from duty under the provision in paragraph 703, act of 1897, for " works of art, the production of American artists residing temporarily abroad," and are not dutiable as "etchings," under paragraph 403 of said act. (T. D. 26282— G. A. 6012; April 11, 1905.) 582 DIGEST OF CUSTOMS DECISIONS, 1904-1907. Works of art — Continued. Fashion-plate drawings — Drawings by Americans residing temporarily in Paris, and representing per- sons and garments 6r parts of garments, sometimes witli landscape back- ground. Intended to illustrate modes and fashions in a periodical for women, are not " works of art " In the tariff sense, and can not be ad- mitted free under the provision in paragraph 703, tariff act of 1897, for " works of art, the production of American artists residing temporarily abroad." (T. D. 27913— G. A. 6542 ; February 11, 1907.) Marble monument — A marble monument upon which the only free sculpture is a cornice, a bust in bas-relief, and a garland of flowers covering but a slight area of the marble surface, the remaining carving consisting of plain paneling and beveling, is not a " work of art " within the meaning of paragraph 703, tariff act of 1S9T, and is properly assessed for duty as a manufacture of marble under paragraph 115, even though imported for presentation to a church. (T. D. 27914— G. A. 6543; February 11, 1907.) Sculptured marble columns, bases, and bench feet — Certain marble capitals and bases for columns of Corinthian style, which are intended for the decoration of a marble hall of classic design in a pri- vate residence, aud certain marble feet or supports for benches, made to represent the heads and fronts of lions, and being adaptations in general outline of a work of art exhumed from the ruins of Pompeii, all the arti- cles being the production of a well-known American artist, held to be " works of art " within the meaning of said paragraph 703. (T. D. 26987— G. A. 6255; January 11, 1906.) Wortles for wire drawing. (See Wire drawplates and wortles.) WoulfE flasks. Dutiable as bottles. (See Glassware, chemical.) Writing' paper, ruled and decorated. (See Paper, writing.) Y. Yachts, imported. Not dutiable as imported merchandise under tariff law. (See Board of General Appraisers, jurisdiction of.) (T. D. 25238— G. A. 5659; April 26, 1904.) Yam, artificial silk. (See Silk yam, artificial.) Yarn, flax — Lea. (See Flax yarn.) Tarn, knicker. (See Cotton yam.) Yam, silk, imitation. (See Silk yarn, imitation.) Yokes, crocheted cotton. (See Cotton crotcheted bands or yokes.) Z. Zinc. Ore— Calamine. (See Calamine.) Ore. (See Ores, zinc.) DIGEST OF CUSTOMS DECISIONS, 1904-1907. 583 Zinc — Continued. Sheets, nickel-plated — Zinc in sheets, when nickel-plated, does not fall within the provision In par- agraph 192, act of 1897, for " zinc * * * in sheets," but is dutiable under paragraph 193 of said act, covering " articles or wares not specially provided for * * * composed wholly or in part of nickel, * * * zinc, * * * whether partly or wholly manufactured." Victor v. United States. United States circuit court, southern district of New York; January 29, 1904; suit 3356. Appeal by importer from decision of Board of General Appraisers, G. A. 5296 (T. D. 24281). (T. D. 25005; February 5, 1904.) Nickel-plated zinc sheets are not dutiable as nickel in sheets, but are duti- able as articles composed of metal at the rate of 45 per cent ad valorem under paragraph 193, act of 1897. Victor v. United States (published in T. D. 25005), affirming G. A. 5296 (T. D. 24281), cited and followed. (T. D. 25269— G. A. 5678; May 7, 1904.) Zinc sheets, nickel-plated, are not " zinc * * * in sheets " within the meaning of paragraph 192, act of 1897, but are dutiable under the pro- vision in paragraph 193 for " articles or wares not specially provided for * * * composed wholly or in part of * * * nickel, * * * zinc, * * * or other metal, and whether partly or wholly manu- factured." Eckstein v. United States. United States circuit court, southern district of New York ; February 23, 1905 ; suit 3597. Appeal by importer from decision of Board of General Appraisers, Abstract 1663 (T. D. 25337). Board affirmed. (T. D. 26120; March 8, 1905.) Nickel-plated zinc sheets are not dutiable as nickel in sheets, under the provisions of paragraph 192, act of 1897, but are dutiable at 45 per cent ad valorem under paragraph 193 of said act as mnufactures of metal. Eckstein v. United States (T. D. 27229), affirming 140 Federal Reporter, 94 (T. D. 26120), and Board decision, Abstract 1663 (T. D. 25337), cited and followed. (T. D. 27303— G. A. 6347; April 19, 1906.) Zinc sheets, nickel-plated, are not " zinc * * * in sheets " within the meaning of paragraph 192, act of 1897, but are dutiable under the pro- vision in paragraph 193 for " articles or wares not specially provided for * * ■* composed wholly or in part of * * * nickel, * * * zinc, * * * or other metal, and whether partly or wholly manu- factured." Eckstein v. United States. United States circuit court of appeals, second circuit; March 6, 1906; No. 150 (suit 3597). Appeal by importer from decision of circuit court, southern district of New York (140 Fed. Rep., 94; T. D. 27229). Lower court affirmed. (T. D. 27229; March 21, 1906.) TABLE OF COURT CASES DIGESTED. Title ahd subject-matter. T.D. No. A. Abbey & Imbrie v. United States; fishhooks — sufficiency of protests (suit 4765) Abegg & Rusch v. United States; silk chiffon veiling (suit 4084) Abraham, v. United States; statuary (134 Fed. Rep., 1022) Acker, United States v.; storage charges; pure-food law (133 Fed. Rep., 842) Acker, Merrall & Condit Company li. United States; Cuban internal- revenue tax ; duress (suit 4024) Acker, Merrall & Condit, United States v.; storage charges under pure-food law (suits 3571 and 3602) Aikman, F. S., Company v. United States; preserved pineapples (suit 4998) Aimone Manufacturing Company v. United States; sculptured mar- ble; statuary (suit 3506) Alberghini, Robert, v. ; United States; olive oil (suit 4734) Allen V. United States; appeals from Board of General Appraisers (127 Fed. Rep., 777) Allen, United States v.; imitation pearls (suit 3681) AUen & Jonassohn, United States v.; imitation pearls (suit 3667) Allen & Jonassohn, United States v.; imitation pearls (suit 1662) Allen & Jonassohn v. United States; imitation pearls (suit 1822) Altman & Co. v. United States; silk chiffon bands (suit 2945) Altman & Co. v. United States; ornaments; jewelry (suit 2849) American Bead Company v. United States; beads (suit 5092) American Cereal Company, United States v.: cattle feed; oat hulls (suit 1599) American Cigar Company v. United States; weight on withdrawal (145 Fed. Rep., 574) American Ck;ar Company v. United States; protest on withdrawal (146 Fed. Rep., 484) ". American Cigar Company v. United States; premature protest (suit 4381) American Cigar Company v. United States; premature protest (suit 4508) American Cigar Company v. United States; weight on withdrawal from warehouse (suit 3722) American Cigar Company i). United States; weight on withdrawal from warehouse (suit 1641) American Electric Novelty and Manufacturing Company, United States v.; lenses (140 Fed. Rep., 968) American Express Company, United States v.; soap pencils (131 Fed. Rep., 656) American Express Company, United States v.; protest, sufficiency of (147 Fed. Rep., 894) American Express Company, United States v.; soap pencils (136 Fed. Rep., 594) American Express Company, United States i).; carved cistern; stat- uary in pieces (139 Fed. Rep., 89) American Express Company, United States v.; bort (140 Fed. Rep., 967) '*' Memorandum decision; not digested. 28210 27333 25828 25812 26903 26101 28460 25901 28210 25052 26903 26903 27230 27666 25901 26903 28582 25901 25976 27036 28008 28008 28008 28330 26397 25365 25808 26192 26403 26490 585 586 COUET CASES DIGESTED. Title and subject-matter. T.D. No. American Express Company, United States v. : imitation pearls (suit 3670) ; ^ American Express Company i;. United States; catheters and bou- gies (146 Fed. Rep. , 148) American Express Company v. United States; pins; jewelry (suit American Express Company, United States i'. ; imitation pearls (suits 3668 and 3693) American Express Company, United States v.: rose cuttings (suit 1800) : American Expjfess Company, United States v.; packed-package fees (suit 4888; 154 Fed. Rep., 996) American Express Company, United States v.; packed-package fees (suit 4888) American Gem and Pearl Company, United States v.; opal balls; precious stones (142 Fed. Rep., 283) American News Company. United States v.; ping-pong balls (suit 3402) ." American News Company v. United States; postal-card albums (142 Fed. Rep., 786) American News Company r. United States; postal-card albums (148 Fed. Rep., 1017) American News Company v. United States; postal-card albums (suit 3962) American News Company et al. v. United States; postal-card albums (suit 4785) American Sugar Refining Company, United States v.; sugar (131 Fed. Rep., 833) American Sugar Refining Company v. United States; polariscopic test of sugar (suit 2920; 195 U. S., 635) American Sugar Refining Company v. United States; Cuban treaty (136 Fed. Rep., 508) American Sugar Refining Company v. United States; Cuban treaty; petition filed too late (suit 3961) American Sugar Refining Company v. United States; petition filed too late (suit 1719) American Sugar Refining Company v. United States; sugar test (suit 3825) American Sugar Refining Company, United States v.; Cuban treaty (202 U.S., 563) American Trading Company, United States v. ; pro forma invoice (suit 4418) American Trading Company!). United States; wood shaving paper; veneers (142 Fed. Rep., 214) Ames & Harris r. Patterson; value of rupee (suit 1706) Amsinck, G., & Co. v. United States; balata (suit 4271) Amsinck, G., & Co. v. United States; Porto Rican products (suit 3256) Amsinck, United States v.; merchandise in warehouse pending change of law (140 Fed. Rep., 96) Arbuclde Brothers v. United States; Cuban treaty (suits 3628 and 3878) Armsby, J. K., & Co. v. United States; preserved pineapples (suit 4999) - Armstrong, Cator & Co. v. United States; embroidered hosiery (suit 1558) Arnold, Constable & Co. r . United States; tariff act of 1890; constitu- tionality (suit 578) Austin V. United States; mushrooms Austin, Nichols & Co. i). United States; cherries in maraschino (suit 2374) Austin, Nichols & Co. i). United States; sliced mushrooms (suit 4173) . Austin, Nichols & Co., United States v.; olive oil iu tins (suit 4681). * Memorandum decision; not digested. 26903 27185 27430 27773 28206 28285 28460 26491 26462 27029 27722 28210 28330 25395 25901 26194 26641 27093 27093 27410 28582 25918 26641 28210 26101 26420 27773 28460 27397 26101 27499 27397 28210 28210 COURT CASES DIGESTED. 587 Title and subject-matter. T.D. No. Bacci, M., United States v. ; gauge of olive oil (suit 4483) Bache, Semon & Co. v. United States; polished cylinder glass, bev- eled (suit 3316) Baeder, Adamson & Co. v. United States; Singapore Buffalo hides (suit 4208) Baer v. United States; flitters (130 Fed. Kep., 391) Baer Brothers v. United States; brocades bronze powder (suit 3311) . Bahnsen, C. , United States v. ; flax fabrics (suit 3498) Bailey v. United States; ornaments for slippers (135 Fed. Rep., 917) Baird, John, & Sons v. United States; statuary (suit 1478) Baitler v. United States; conspiracy to defraud the United States (145 Fed. Rep., 81) Baldwin, United States v. ; gun barrels (125 Fed. Rep. , 156) Baldwin v. United States; iron sand (139 Fed. Rep., 1005) Baldwin v. United States; granite monuments (144 Fed. Rep., 702) Baldwin v. United States; granite monuments (149 Fed. Rep., 1022) Balfour, Guthrie & Co. v. Patterson; value of rupee (suit 1703) Bamberger-Stern Company v. United States; etamines (suit 4120) . Barrows, H. F., & Co., United States v. imitation pearls (suit 3684) . Barrows, United States v. ; irnitation pearls (suit 3662) Bartels v. United States; fees; bird inspection (suit 4171) Barthels Manufacturing Company v. United States; cotton braids (suit 3648) Bartram Brothers v. United States; polariscopic test of sugar (195 U. S., 635; suit 2918) Bartram, United States v.; sugar, polariscopic test (131 Fed. Rep., 833) Baruch v. United States; featherstitch braids (suit 4419; 159 Fed. Rep., 294) Bassett v. United States; Jacquard goods (suit 1739; 154 Fed. Rep., 681) ; Basso V. United States; smuggling (40 Ct. Cls. Rep., 202) Battaglini, P., v. United States; dried olives (suit 3958) Battelli, E., v. United States; marble altar (suit 1886) Batterson, United States v. ; monumental stone Bauer, M., v. United States; cotton damask (suit 3584^5 and 3707). Bausch & Lomb Optical Company v. United States; scientific appa^ ratus (suits 1582 and 1651) Bayersdorfer, United States v.; protest; amendment; sufiiciency; construction (126 Fed. Rep., 732}....., Beach 1). Sharp; drawnwork — embroidery — ^imitation lace (suit 191G; 154 Fed. Rep., 543) Bedell, E. W., v. United States; pins — jewelry (suit 4513) Beebe & Sons v. United States; value of rupee (suit 1517) Beer, United States v.; appraisement (142 Fed. Rep., 199) Beer, United States v.; unbleached cloth with bleached figures (143 Fed. Rep., 918) ^ Beer, United States v.; appraisement (150 Fed. Rep., 608) Beer v. United States; appraisement; examination of samples Behrend, F. , v. United States; thermit (suit 3741) Behrend, F. , United States v. ; ferros (suit 4160) : Benedict & Warner, United States v.; imitation pearls (suits 3666 and 3694) Benedict v. United States; rock-crystal intaglios; painted (135 Fed. Rep., 242) Benedict, United States v.; rock-crystal intaglios (145 Fed. Rep., 914) Benedict & Warner v. United States; decorated mineral substances; turquoise talismans (suit 3150) , * Memorandum decisioii; not digested. 28210 25901 28008 25181 27093 26521 26195 28330 27430 25070 26453 27066 27802 26641 28582 26903 27093 27773 26903 25901 25395 28579 28279 27947 26462 28008 26319 26903 26641 24923 28281 28210 27430 26880 26881 27753 27093 26041 28008 26903 25783 27032 27093 (*) (*) (*) 271 (*) (*) 393-394 (*) (*) 317 332 312 312 (*) (*) (*) (*) (*) (*) (*) 541-542 73 504 514^515 (*) (*) 373 (*) (*) 447 202-203 (*) (*) 20 (*) (*) (*) (*) 125 20 483 483 (*) 588 COTJET CASES DIGESTED. Title and subject-matter. T. D. No. Bendit, Drey & Co. v. United States; polished cylinder glass, bev- eled (suit 3317) 25901 Benneche, United States v. ; India transfer paper 27497 Benneche v. United States; handmade paper (suit 4049; 153 Fed. Eep.,861) 28075 Benoit -V. United States; cotton and wool cloth (150 Fed. Rep. , 687) . . 26823 Benson v. United States; fish; herring (suit 1586) 27397 Benson i;. United States; fish in tins (suit 1725) 27502 Benson v. United States; appetit-sUd, fish in tins (suit 1725; 159 Fed. Rep., 118) 28656 Benziger v. United States; statuary, church (192 U. S., 38) 24977 Ber^enstein & Co. v. United States; lace neckwear (suit 3798) 27093 Berlin Aniline Works, United States v. ; Persian berry extract (suits 4377 and 4382; 154 Fed. Rep., 925) 28280 Bernays v. United States; personal effects (suit 1797) 27773 Bemhard, United SUtes v.; cotton cloth (150 Fed. Rep., 375) 25470 Bernheim, Theodore, v. Patterson; value of rupee (suit 1707) 26641 Bestard , United States ■». ; prepared fish sounds (suit 1851) 28234 Bidwell V. De Pass; Porto Rican products 27666 Bidwell V. Levi; Porto Rican products (147 Fed. Rep., 225) 27411 Bischoft, C, & Co. V. United States; verdigris; subacetate of copper (suit 3622) 26101 Bischoff, C, & Co., United States v.; verdigris (suit 3622; 137 Fed. Rep., 1022) 26641 Bishop, United States 1). ; undervaluation of merchandise; liability of consignee (125 Fed. Rep., 181) 25093 Bittel, United States v. ; leather; japanned calfskins 26925 Blatter, Titus & Co., United States v.; etamines (suit 3710) 26101 Bloch, S. E., & Bro. v. United States; silk insertings (suit 2646) 26521 Bloch & Bro. v. United States; lace neckwear (suit 3795) 27093 Blumenthal v. United States; buttons, paste (135 Fed. Rep., 254; f25784 144 Fed. Rep. , 384) \26944 Blumenthal & Co. v. United States; belt buckles, and clasps (suit 4108) 27397 Boakij. United States; berries (125 Fed. Rep., 599) 24887 Boak & Co. V. United States, fish; herring (suit 1587) 27397 Boak Fish Company, United States v.; measurement of foxberries (146 Fed. Rep., 104) 27364 Boas V. United States; models of steamships (128 Fed. Rep., 470)... 25024 Bock Brothers, United States v. ; imitation pearls (suit 1666) 27230 Bockmann v. United States; Hauteville stone (suit 4215) 28284 Boden, United States v. ; pineapples, preserved, Singapore (133 Fed. Rep., 839) 25945 Boden & Co., United States v.; preserved pineapples (suit 1503) 26041 Boehm & Levine v. United States; lace neckwear (suits 3873 and 3951) 27093 Boericke & Runyon Company v. United States; herbs in alcohol (126 Fed. Rep., 1018) 24886 Boker v. United States; protest (140 Fed. Rep. , 115) 26451 Boker v. United States; protest; sufficiency of (145 Fed. Rep. , 1022) . 27192 Boker & Co. v. United States; cold rolled steel strips (suit 3385) . . . 26521 Boker & Co. v. United States; plated iron sheets (suit 3653) 27666 Boker & Co. v. United States; coated iron sheets (suits 4041-2) 27502 Boker D. United States; nickel anodes (suit 4238; 152 Fed. Rep., 589) 27828 Boker v. United States; nickel anodes (suit 4238; 152 Fed. Rep., 589) 28545 Boker v. United States;^ steel (suit 3923; 154Fed. Rep., 175) 28005 Boker, United States v.; steel strips (suit 3923 ; 158 Fed. Rep. , 396) . . 28548 Borden v. United States; animals for breeding purposes (132 Fed. Rep., 205) 25390 Boigfeldt, Geo., & Co. v. United States; jewelry (suit 4949) 28460 * Uemoraudum decision; not digested. COTJET CASES DIGESTED. 589 Title and Bubject-matter. T.D. No. Borgfeldt, United States i;.; powder puffs (suit 1547; 153Fed.Eep., 480) 28142 Borgf eldt & Co. , United States v. ; ping-pong balls (suit 3397) 26462 Borgfeldt & Co. , United States v. ; pins; jewelry_ (suit 4105) 27397 Bowerman Brothers v. United States; Porto Rican products (suit 3245) 26101 Bowers v. Quon Mane & Co. ; embroidered fans (suit 1640) 26641 Breidenbach, R. A., United States v.; imitation pearls (suits 3661 and 3688) 26903 Breidenbach, R. A., United States v.; incnisted stones (suits 3645 and 3650) 28008 Brendel, United States v.; loss of customs receipts (136 Fed. Rep., 737) 26493 Brennan t). United States; limes in brine (129 Fed. Rep., 837; 136 f25274 Fed. Rep., 743) \26317 Brodie v. United States; feathers, ostrich (135 Fed. Rep., 914) 25896 Bromley v. United States; castings (suit 1773; 154 Fed. Rep., 399). 28051 Bromley v. United States; castings (suit 1773; 156 Fed. Rep., 958). . 28520 Brown & Roese v. United States; trimmings (suit 3916) 28330 Brown, United States i;. ; appeals from Board of General Appraisers (127 Fed. Rep. , 793) 25074 Brown v. United States; cravenette cloth (126 Fed. Rep., 446) 25139 Brown, United States v.; cravenette cloth (136 Fed. Rep., 550) 26124 Browne v. United States; conspiracy to defraud (145 Fed. Rep., 1). 26928 Browne, United States v. ; entry, fraudulent (126 Fed. Rep., 766) . . 25118 Browne v. United States; conspiracy to defraud the United States (200 U. S., 618) 27093 Brown & Eadiet). United States; cravenette; waterproof cloth (suit 2258) 26462 Brownell, United States i;. ; Casein — lactarene (suit 4586; 159 Fed. Rep., 219) 28577 Bruhl Brothers, United States v. ; imitation pearls (suit 1668) 27230 Buehne Steel Wool Company v. United States; steel wool (suit 4389; 154 Fed. Rep., 93) 28006 Buehne Steel Wool Company v. United States; steel wool (suit 4389; 154 Fed. Rep., 93; 159 Fed. Rep., 107) 28599 Buehne Steel Wool Company, United States v. ; steel wool (suit 4415). 28006 Buehne Steel Wool Company, United States ^. ; steel wool (suit 4415; 154 Fed. Rep., 93; 159 Fed. Rep., 107) 28599 Buehne v. United States; steel wool (140 Fed. Rep., 772) 26452 Buehne, United States v. ; steel wool (140 Fed. Rep. , 772) 26452 Buehne Steel Wool Company, United States v.; steel wool (suits 8915 and 3924; 145 Fed. Rep., 1023) 27230 Buehne Steel Wool Company v. United States; steel wool (suit 3924; 145 Fed. Rep., 102) 27230 Buettner v. United States; beads, metal, temporarily strung 25467 Buettner, United States v.; beads temporarily strung (133 Fed. Rep., 163) 25787 Buffalo Natural Gas Company v. United States; natural gas (suit 1118) 27397 Burditt & Williams Company v. United States; wire rat traps (suit 1828; 147 Fed. Rep., 892; 153 Fed. Rep., 67) 28109 Burditt & Williams Company v. United States; wire rat traps (147 Fed. Rep., 892) 27639 Burr V. United States; floral waters (suit 4523) 28540 Burr V. United States; floral waters (suit 4068) 27666 Butterfield, F., & Co. I). United States; cravenette; waterproof cloth (suit 2257) 26462 ButtfieJd V. Bidwell; tea, condemnation of (192 U. S., 498) 25120 Buttfield V. Stranahan; tea, condemnation of (192 U. S., 470) 25119 Buttfield V. United States; tea, condemnation of (192 U. S., 499). . . 25121 ♦ Memorandum decision; not digested. 590 COUET CASES DIGESTED. Title and subject-matter. C. Caesar & Co. v. United States; lace neckwear (suit 3802) Caldwell v. United States; hair press cloth (141 Fed. Rep., 487) CaLhoun, Robbins & Co. v. United States; etamines (suit 4119) CaHfomia Jewelry Company, The, United States v. ; precious stones; rock crystal rondelles (suit 3657) Calogera, Geoige P. , United States v. ; olive oil (suit 4814) Campbell, United States v. ; periodicals; Needlecraft Campbell, Metzger & Jacobson v. United States; etamines (suit 4121). Carter v. United States; embroidered hosiery (137 Fed. Rep., 978).. Carter, Webster & Co. v. United States; embroidered hosiery (202 U. S.,617; suit 1560) Carter v. United States; embroidered hosiery (143 Fed. Rep., 256). . Cassazza, A. , & Sons, United States v. ; ^uge of olive oil (suit 4486) . . Cassazza, V., & Bro. v. United States; sEced mushrooms (suit 4172). . Cassel V. United States; reliquidation; finality of liquidation (146 Fed. Rep., 146) Cavanaugh v. United States; lace neckwear (suits 3805 and 3940) Causse Manufacturing Company v. United States; cherries in brine (143 Fed. Rep. , 690) Causse Manufacturing Company r. United States; peel in brine Causse M'f'g Co. v. U. S.; cherries prepared (150 Fed. Rep., 419). . . Ceballos v. United States; olives in casks (139 Fed. Rep. , 705) Ceballos v. United States; measurement of olives (146 Fed. Rep., 380). Ceballos, J. M., & Co., United States v.; rotten fruit (suit 4260) Central Vermont Railway Company, United States v.; fresh-water fish — pickled eels (suit 1495) China and Japan Trading Company v. United States; stuffed chicks (141 Fed. Rep., 383) Cerecedo, United States v. ; wine in pint bottles Cesare Conti, United States v. ; gauge of oHve oil (suit 4490) Champion v. United States, joss sticks (150 Fed. Rep., 239) Chapman & Smith Company, United States v.; peach kernels Cheminais, G. , v. United States; flax fabrics (suit 1794) Choy Chong W'oh & Co. v. United States; mushrooms (suit4165; 153 Fed. Rep., 879) Choy Chong Woh & Co. v. United States; mushrooms Christmann, Ehrlich & Co. v. United States; flax articles (suit 3731). Christmann v. United States; flax articles (suits 3730 and 3880) Christmann & Van Oertzen v. United States; flax articles (suit 3732) . City Button Works v. United States; nickel-plated zinc sheets (suit 3596). City Button Works v. United States; nickel-plated zinc sheets (suit 3596) Claflin Company v. United States; cotton damask (suits 3586 and 3733) Claflin & Co. v. United States; flax fabrics (suit 4037) Claflin Company v. United States; jute fabrics (suit 4087) Claflin Company v. United States; lace neckwear (suit 3804) Clark & Kaufman, United States v. ; beaded and spangled bags (suit T.D. No. 1614). Cohen Brothers & Co. v. United States; Renaissance lace (suit 4127). . Cohen, Rudolph, v. United States; cotton yam (suit 4886) Cohn, United States v.; entry, fraudulent (128 Fed. Rep., 615) Colby V. United States; niger-seed oil Colby, United Statesi;.; niger-seed oil (suit 3967; 153Fed.Rep.,883). Collette V. United States; olive oil (140 Fed. Rep., 990) Commercial Cable Company, United States v.; pro forma invoice; dutiable value (141 Fed. Rep. ,473) Connell, M. J. , «. Patterson ; value of rupee (suit 1709) 27093 26489 28582 26903 28210 25826 28582 26220 27333 27135 28210 28210 27116 27093 26971 27513 27751 25879 27264 28330 28460 25872 27706 28210 27495 26395 28210 28053 27500 26903 26903 26903 26341 27502 27430 27397 27397 27093 27093 27430 28210 25219 27498 28078 27070 26494 26641 * Uemoiandum decision; not digested. COXJET CASES DIGESTED. 591 Title and subject-matter. Conrads', S., Sons v. United States; currency; Shanghai tael (suit 616) Cooper, Charles, & Co. v. United States; verdigris (suit 3623) CorBitt, United States v. ; sulphur ■. Corbitt & Macleay Company v. United States; burlaps (suit 1361; 153 Fed. Rep. , 648) Come, W. F., United States v.; flax-card waste (suit 1732) Cornell Steamboat Company v. United States; salvage (130 Fed. Rep., 480) Cornell Steamboat Company, United States v.; salvage (137 Fed. Rep., 455) Cornell Steamboat Company, United States v.; salvage; duties saved; United States Supreme Court (198 U. S., 583) Cornell Steamboat Company, United States v.; salvage (202 U. S., 184) Cosmides, C. G., v. United States; olive oil (suit 2226) Courtin v. United States; rotten fruit (143 Fed. Rep., 551) Courtin, United States v. ; rotten fruit (suit 4261 ; 153 Fed. Rep. , 594) Cramp, William, & Sons Ship and Engine Building Company v. United States; metal alloy (139 Fed. Rep., 303) Crawford v. United States; magnesia articles (suit 4851) Crucible Steel Company, United States v.; polished steel (suit 4150; 147 Fed. Rep. , 537) Crucible Steel Company v. United States; steel in strips (132 Fed. Rep., 269) Crucible Steel Company, United States v.; steel strips (137 Fed. Rep., 384) Crucible Steel Company, United States v.; polished steel (147 Fed. Rep., 537) Cruikshank v. United States ; spent ginger (suit 3436) Cuneo V. United States; fruit boxes; American shooks (suit 3925).. Cunningham, Alexander, United States v.] shell necklaces (suit 1681) Curnen v. United States; reappraisement (136 Fed. Rep., 807) Curnen, United States v. ; invalid reappraisement (146 Fed. Rep., 45) Cusimano v. United States; olive oil (suits 4474 and 4731) Dalbey, E. R., & Co., v. United States; American goods returned (suits 1876-1877) Dalton, United States!).; Cuban treaty (suit 1720; 151 Fed. Rep., 144) Daltont). United States; Cuban treaty (suit 1721; 151 Fed. Rep., 143) Darlington v. United States; dress shields (136 Fed. Rep., 716) Davies v. United States ; waste bagging (suit 1885) Dearberg, United States v.; protest; necessity of citing similitude clause (135 Fed. Rep., 245) Dearberg, United States v.; protest; sufficiency of (143 Fed. Rep., 472) Dejonge, Louis, & Co. v. United States; decorated hand-made paper (suit 4005) Deknatel, J. A., & Son, United States v.; imitation pearls (suit 3671) Delapenha v. United States; cherries in maraschino (suits 2984 and 3442) De Lima, D. A., & Co. v. United States; Porto Rican products (suit 3081) Derobert v. United States; delivery of goods without production of bill of lading (126 Fed. Rep., 581) Derobert v. Stranahan; delivery of goods without production of bill of lading (United States Supreme Court, No. 48; 199 U. S., 614). De Ronde v. United States; soluble grease (140 Fed. Rep., 92) De Ronde v. United States; grease, soluble; alizarin assistant * Memorandum decision; not digested. T.D. No. Page. 26101 26041 27653 543-544 28059 28210 37 (*) 25601 489 26191 489 26341 (*) 27365 26903 26998 27970 490 (*) 147 485 26595 28539 365 357 28106 534 25456 532 26157 532 27446 26341 27666 533 26903 25975 27262 28210 (*) 465 213 (*) 28008 27973 27974 26197 28238 (*) 471 472 204 38 25782 448 27008 452-453 26903 26903 (*) (*) 27397 (*) 26101 (*) 25071 150-151 27430 26421 25831 (*) 315 314 592 COURT CASES DIGESTED. Title and subject-matter. De Ronde v. United States; bleachers' blue (148 Fed. Rep., 653) . . . De Ronde, A., & Co., United States v.; dyers' sticks (suit 4248).. Descalzi, M., & Beta, United States v.; gauge of olive oil (suit 4476). Betroit Fish Company v. United States; fish; ownership of nets (125 Fed. Rep., 801).... Devereaux, W. P., Company, United States v.; wheat, frosted (135 Fed. Rep., 428) Devoy u. United States; paper-box tops (147 Fed. Rep., 765) Dickson v. United States; protest, reliquidation under decision of General Appraisers (131 Fed. Rep., 573) Dickson, United States v.; protest in reliquidation (139 Fed. Rep., 251) Dieckerhoff v. United States; bond for return of unexamined pack- ages (136 Fed. Rep., 545) Dieckerhoff, United States v.; bond for return of unexamined pack- ages (United States Supreme Court, 198 U. S., 583) Dieckerhoff, United States v.; bond for return of unexamined mer- chandise (202 U. S.,302) Dieckerhoff v. United States; furnished needle cases Dieckerhoff, Rafiioer & Co. v. United States; india-rubber fabrics (suit 10) Dieckerhoff, Raffloer & Co., United States v.; pins; jewelry (suits 4099 and 4106) Dieckerhoff, Raffloer & Co., United States i;.; needlecases, furnished (suit 3760) Dieckerhoffu. United States; needlecases (suit 4152; 157 Fed. Rep., 957) Dinglestedt & Co. v. United States; lithographic prints (suit 3646; 137 Fed. Rep. , 1007) Doane v. United States; candelabra; works of art (suit 1170) Dodge V. United States; forfeiture; dutiable articles in passengers' baggage (131 Fed. Rep., 849) Dodge V. United States; forfeiture passengers' baggage; United States Supreme Court (195 U. S., 632) Dodge V. United States; orange flower water; rose water (130 Fed. Rep., 624) Donat V. United States; braids; horsehair (134 Fed. Rep., 1023) Doob, Sons & Co. v. United States; lace neckwear (suit 3977) Douglass, United States v. ; cotton damask articles Douillet V. United States; gloves, cumulative duty on (133 Fed. Rep., 1007) Downing v. United States; books; portfolios (130 Fed. Rep., 393).. Downing v. United States; books in foreign languages (140 Fed. Rep., 92) Downing, United States v.; carbon sticks (129 Fed. Rep., 90) Downing, United States v. ; carbon sticks (201 U. S., 354) Downing, United States v.; dutiable value; remission of local taxes (131 Fed. Rep., 653) Downing, United States v.; dutiable value; octroi tax (139 Fed. Rep. ,3) Downing, R. F., & Co. v. United States; preserved pineapples (suit 5001) Downing, United States v.; duty, countervailing; petroleum prod- ucts (135 Fed. Rep., 250) Downing, United States v.; petroleum products; countervailing duty (146 Fed. Rep., 56) DownmgD. United States; fans (141 Fed. Rep., 490) Downing, United States v.; incrusted stones (139 Fed. Rep., 155) . . Downing, United States v.; incrusted stones (144 Fed. Rep., 1022) . Downing, In re; paper waste containing wool (139 Fed. Rep., 590) . Downing & Co. , United States v. ; ping-pong balls (suit 3408) Downing & Co., United States v. ; carbon sticks (suit 3263) * Memorandum decision; not digested. T.D. No. Page. 25464 28008 28210 51 ■(*) (*) 25002 262 26160 27429 571 71 25339 243-244 26422 444 26040 G5 26341 (*) 27366 26638 65-66 378-379 26101 (*) 27397 (*) 27230 (*) 27949 378 26521 27666 (*) (*) 25609 276 26041 (*) 25240 25113 27093 25469 391 74 (*) 127 25811 25182 T 26518 25090 27281 6s 86 87 25338 212 26273 213 28460 (*) 25899 222 27025 26454 26076 27193 26519 26462 25901 220-221 253 327 327 403 (*) (*) COUBT CASES DIGESTED. 593 Title and subject-matter. Downing & Co., United States v.; ferromolybdenum; ferrotungsten (suit 3417) Downing & Co., United States v.; imitation pearls (suit 3683) Downing & Co., United States v.; flax card waste (suit 1730) Downing & Co. v. United States^ hat braids (suit 534) Downing & Co. v. United States; parts of musical instruments (suit 355) Drakenfeld & Co. v. United States; duplex paper (suit 4212) Ducas, United States v.; bone size substitute (149 Fed. Eep., 253) . Ducas Company v. United States; casein (143 Fed. Rep., 362) . Dudley v. United States; preserved pineapples (148 Fed. Rep., 333) Dudley v. United States; preserved pineapples (suit 3705; 148 Fed. Rep., 333; 153 Fed. Rep., 881) Dudley, U. H., & Co. v. United States; preserved pineapples (suit 5002) Duff & Benton v. United States; cotton damask articles (suit 3991). Dunham, Buckley & Co. v. United States; cotton damask articles (suit 3994) Dunham v. United States; damask (150 Fed. Rep., 562) Dunham v. United States; damask articles Durand, United States v. ; glass, blown (127 Fed. Rep., 624) Durand, United States v.; blown-glass blanks (127 Fed. Rep., 382). Dutton D. United States; books^ith lithographic covers (suit 4358; 154 Fed. Rep., 214) •. . . . Duys, H. M., & Co. v. United States; premature protest (suit 4510). E. Earle v. United States; balata (suit 4313; 153 Fed. Rep., 773) Ecclesiastical Art Works, United States v.; altar for presentation (139 Fed. Rep., 798) Ecclesiastical Art Works, United States v.; altar as work of art (142 Fed. Rep., 1038) Ecksteiu, Albert, v. United States; ramie sliver (suit 3737) Ecksteia v. United States; zinc sheets (140 Fed. Rep., 94) Eckstein v. United States; zinc sheets (145 Fed. Rep. , 1021) Eckstein v. United States; nickel-plated zinc sheets (suit 1611) Eckstein v. United States; nickel-plated zinc sheets (suit 1603) Ederer v. United States; fish netting Ehrgott V. United States; smoked herring (suit 3926) Eichenberg, United States v. ; imitation pearls (suits 1660 and 1665) Eighty-three Sacks of Wool and 5,974 Sheepskins, United States v.; seizure (147 Fed. Eep., 747) Eimer v. United States; glassware, chemical (126 Fed. Rep., 439). . Eimer v. United States; philosophical and scientific instruments.. , Eimer v. United States; scientific apparatus; free entry (146 Fed. Rep., 144) Eimer & Amend, United States v. ; chemical glassware — flasks (suit 4962). Einstein, Wolff & Co. v. United States; lace neckwear (suits 3776, 3908, 3936, 3983, 3999, 4031, and 4074) Elliott V. United States; cotton damask; flax fabrics (suit 3734) — Ellison ■«. United States; entry; merchandise entered for immediate transportation (136 Fed. Rep., 969) Ellison & Sons v. United States; immediate-transportation entries • (suit 1579; 202 U. S., 615) Ellison V. United States; entry (142 Fed. Rep., 732) Emrich & Co. v. United States; pins; jewelry (suit 4111) EmrichA Co., United States i).; pins; jewelry (suits 4102 and 4110). Engelhard v. United States; tiles (suit 4243) , Engelhard i;. United States; tiles (156 Fed. Rep., 957) , Epstein v. United States; embroidered hosiery (suit 1562) * Memorandum decision; not digested. 46341—08 38 26903 26903 27666 27093 27093 27773 25604 27031 27516 28052 28460 28008 28008 27805 27026 24951 26123 27983 28008 27977 25877 26945 26462 26120 27229 27773 27430 25111 27397 27230 27772 25112 25873 27089 28460 Page. (*) (*) 423 424 (*) (*) (*) 128 128 299 300 (*) 67 I 39 11 11 (*) 583 583 (*) (*) 265-266 (*) (*) 495 306-307 420 420 (*) 27093 (*) 27430 (*) 26219 239 27333 (*) 27035 239 27397 (*) 27397 (*) 27984 550 28544 550 27397 (*) 594 COURT CASES MGESTED. Title and subject-matter. Erhardt v. BaUin; merchant appraisers (150 Fed. Rep., 529) Erlanger v. United States; cormnissions (suit 3989; 152 Fed. Rep., 576) Erlanger v. United States; conunissions (suit 3989; 152 Fed. Rep., 576; 154 Fed. Rep., 949) Errico Brothers v. United States; coral (suit 4987) ErBtein, L., & Bro. v. United States; silk and cotton fabrics (suit 3938) Eschwege & Cohn v. United States; jewehry (suit 4387) Eschwege & Cohn v. United States; pins — ^jewelry (suits 4651 and 4768) Estabrook & Eaton, United States d. ; Spanish gold (suit 1742) Estabrook & Eaton v. United States; merchandise from Cuba (suit 1638) Euler V. United States; floral waters (147 Fed. Rep., 765) , F, Faber v. United States; Cuban treaty — ^preferential duty (suit 4812; 157 Fed. Rep., 140) Falk, G., & Bro. v. United States; premature protest (suits 4380 and 4507).. Falk, United States i;.,; dutiable weight on withdrawal (suit 3577). . Falk V. United States; dutiable weight (145 Fed. Rep., 574) Falk V. United States; protest on withdrawal (146 Fed. Rep., 484). . Falk & Bro., United States d.; weight on withdrawal (suit 3577; 202 U. S., 619) Faraon, J. P., v. United States; premature protest (suit 4504) Fawcett v. United States; combed silk (suit 3979; 146 Fed. Rep., 83) Fawcett v. United States; combed sUk (146 Fed. Rep., 83) Field Mercantile Company, United State? v.; preserved pineapples (suit 1507) Fifteen Drilled Diamonds, United States v. ; bort; drilled diamonds (127 Fed. Rep., 753)...... Fifty Waltham Watch Movements, United States v.; forfeiture (139 Fed. Rep., 291) Fleet V. United States; fur lambskins (148 Fed. Rep., 335) Fleitmann, United States i;. ; protest, sufficiency of; statement of objection (131 Fed. Rep., 396) Fleitmann, United States i;. ; protest; sufficiencyof (137Fed. Rep., 476) Fleitmann & Co. v. United States; silk ribbons (suit 3371) Flint, Eddy, and American Trading Company v. United States; wood shaving paper; veneers (142 Fed. Rep. , 214) Foerster, William, United States v.; glass chimneys (suit 2393) Font V. United States; olives Foppes V. United States; reeds (suit 1098; 154 Fed. Rep., 866) Four Lorgnette Holders, United States v.; forfeiture, vacation of judgment of (132 Fed. Rep., 564) Frame v. United States; ground pepper (149 Fed. Rep., 1022) Frame v. United States; ground pepper (143 Fed. Rep., 692) Frank v. United States; remanit (143 Fed. Rep., 702) Frank i;. United States; remanit (149 Fed. Rep., 1022) Frankenberg, Henry E., Company v. United States; beads strung (144 Fed. Rep. , 704) Frankenberg Company v. United States; strung beads (suit 3770; 202 U. S., 619) Frankenberg Company v. United States; strung beads (146 Fed. Rep. , 63) Frankenberg, Heiuy E., Company v. United States; strung beads (suit 3770) . . . : * Memorandum decision; not digested. T. D. No. 27720 27874 28236 28460 26462 27773 28210 26903 27430 27428 28542 28008 27832 25976 27036 27333 28210 27978 27189 26041 25046 26546 26824 25391 26118 25901 25918 26101 27707 28144 25807 27804 27004 27005 27803 26455 27333 27188 28189 COUBT CASES DIGESTED. 595 Title and subject-matter. Franklin Sugar Refining Company v. United States; sugar (suit 1809; 153 fed. Eep., 653) Franklin Sugar Refining Company v. United States; countervailing duty; sugar (137 Fed. Rep., 655) Franldin Sugar Refining Company, United States u. ; protest; tenta- tive liquidations (137 Fed. Rep., 677) Franklin Sugar Refining Company •;;. United States; Cuban treaty (202 U. S., 580) Franklin Sugar Refining Company v. United States; countervailing duty on sugar (142 Fed. Rep., 376) Franklin Sugar Refining Company v. United States; Cuban treaty; withdrawal from warehouse (144 Fed. Rep. , 563) Freiria v. United States; olives Friedenberg, Charles, United Statea v.; gauge of olive oil (suit 4477) .Fritz V. United States; rugs, measurement (135 Fed. Rep., 916) Frost V. Saltonstall; protest, timeliness of; local holiday (129 Fed. Rep. , 481) Frost, H. J., & Co. V. United States; fishhooks — sufficiency of pro- tests (suit 4767) Frye & Co. v. United States; smoked herring (suit 3904) Fuchs & Lang Manufacturing Company, United States v.; India transfer paper Fuchs & Lang Manufacturing Company v. United States; hand- made paper (suit 4050) Fuerst v. United States; clerical error Fuld V. United States; lithographic prints (138 Fed. Rep., 973). . . Fuld V. United States; sufficiency of protest (143 Fed. Rep., 920).. Fuld 7). United States; protest (suit 4038; 143 Fed. Rep., 920; 152 Fed. Rep., 165) G, Galban & Co. v. United States; importations into Cuba (40 Ct. Cls. Rep. , 495) Gallenkamp v. Rachman; decorated glassware (147 Fed. Rep., 769) Gallenkamp v. Wyman; j)rinting paper Gandolfi, L., & Co. v. United States; dried mushrooms (suit 3516).. Gandolfi v. United States; measurement of fish in tins (suit 4379; 152 Fed Rep., 656) Garcia, F., & Bros. v. United States; Spanish gold (suit 4059) Garrison, United States v.; ornaments and garnitures (127 Fed. . Rep., 1022) Garrison, Wright & Co. v. United States; lace neckwear (suit 3803). . Gartner v. United States; silk ribbons (131 Fed. Rep. , 574) Gartner v. United States; silk-cotton ribbons (suit 4457; 154 Fed. Rep. , 957) Garvin, E. L., & Co., United States v.; altar; work of art (suit 3988) Garvin & Co. , United States v. ; altar; work of art (suit 4135) Gary, Theodore H., & Co., United States v.; ping-pong balls (suit 3406) Gasoline Launch, One, United States v.; arrival of vessel, failure to report (133 Fed. Rep., 42) German v. United States; ginger root, cracked (128 Fed. Rep., 467) . German v. United States; spent ginger (137 Fed. Rep., 817) Germania Importing Company v. United States; imitation parch- ment paper (142 Fed. Rep., 215) Germania Importing Company v. United States; printing paper (suit 3875) - ; Getz Brothers & Co. , United States v. ; preserved pineapples (suits 1498-1502) Ginsburg v. United States; old fish plates (147 Fed. Rep., 531) * MemoTandum decision; not digested. T.D. No. Page. 28056 540 26318 223 26316 449-450 27412 470 27027 223 27261 27707 28210 25878 470 385 (*) 486 25040 455 28210 27397 (*) (*1 27497 404 28330 26658 26196 27134 (*) 107 351 451 27878 27946 27090 27651 26341 27854 26903 25072 27093 25369 28259 26903 27093 26462 25974 25025 25994 26876 27093 26041 27228 441 137-138 307-308 402-403 (*) (*) 265 393 (*) 506 511 (*) (*) (*) 563-564 298-299 518 402 (*) (*) 266 ^596 COTJKT CASES DIGESTED. Title and subject-matter. T.D. No. Page. Gitterman v. United States; figured cotton cloth (suit 4033; 154 Fed. Rep., 169) Gluck, John D. , & Son, United States v. ; imitation pearls (suit 3676) Goat and Sheepskin Import Company v. United States; wool on Mocha sheepskins (141 Fed. Rep., 493) Goat and Sheepskin Import Company ■». United States; wool on Mocha sheepskins (145 Fed. Eep., 1022) Goat and Sheepskin Import Company v. United States; Mocha sheepskins (suit 3641; 202 U. S., 618) Goat and Sheepskin Import Company v. United States; Mocha hair on the skin (suit 3641) Goat and Sheepskin Import Company v. United States; Mocha skins (suit 4240) .-. Godillot, United States v.; dutiable value; remission of local taxes (131 Fed. Rep., 653) GodiUot, United States r. ; dutiable value; octroi tax (139 Fed. Rep., 1) Goldberg, United States v.; shell cameos, imitations of (139 Fed. Rep., 706) Goldberg & Co. v. United States; beads (suit 4618) Goldberg & Co. i). United States; artificial sUk yarn (suit 4621) Goldberg, Morris, v. United States; beads— imitation precious stones (suit 4984) Goldberg, Morris, v. United States; imitation precious stones (suit 4520) ; Goldberg & Co. v. United States; sufficiency of protest (suit 3530). Goldenberg Brothers & Co. i;. United States; lace neckwear (suits 3764, 3777, 3909, 3935, 4001, 4030, and 4071) Goldenberg Brothers & Co. v. United States; lace neckwear (suit 3185; 195 U. S., 634) Goldenberg Brothers & Co. v. United States; protest; condition precedent (suit 660) Goldenberg Brothers & Co. v. United States; lace neckwear (suit 3185) Goldenberg v. United States; wearing apparel; lace neckwear (130 Fed. Rep., 108) Goldenberg v. United States; lace articles (suit 4194; 152 Fed. Rep., 658) Goldschmidt Thermit Company, United States v. ; ferros (suits 4161 and 4178) Gonsalves, United States v. ; leakage of sake (2 Hawaii, 254) Goodfriend Brothers v. United States; imitation precious stones, beads (suit 3699) Goodfriend Brothers, United States v. ; imitation pearls (suit 3663^ . . Goodfriend Brothers, United States v.; imitation pearls (suit 3692). . Gorham Manufacturing Company, United States v. ; imitation pearls (suit 1657) Gough, W. L., V. United States; India rubber (suit 5073) , Gould, H. A., Company v. United States; balata (suit 4606) Graef, United States v.; cotton trimmings; galloons (127 Fed. Rep. , 688) Graef & Co. d. United States; wearing apparel; neckties (suit 481). . Graef & Co. v. United States; hat braids (suit 536) Graham & Co., United States v.; cotton damask articles (suit 3399). . Graham, John, & Co. v. United States; cotton damask articles (suit 3997) Grass, I. , United States v. ; gauge of olive oil (suit 4488) Grossmith v. United States; lily of valley pomade (suit 4139) Grunbei^ v. United States; conspiracy to defraud the United States (145 Fed. Rep., 81) Gudewill v. United States; cork, ground (142 Fed. Rep., 214) ^Hemorandum decision; not digested. 27975 26903 26404 27190 27333 28190 28210 25338 26272 25919 28008 28210 28460 28210 27397 27093 25901 26903 26041 25220 27894 28008 26737 26903 26903 26903 27230 28582 28210 24975 27093 27093 25901 28008 28210 27773 27430 25917 125 (*) 579 579 (*) 580 (*) 212 212-213 498 (*) (*) (*) (*) (*) (*) (*) (*) (*) 338 338 (*) 344 8 (*) (*) (*) (*) 132 (*) (*) (*) (*) (*) (*) (*) 122 COUKT OASES DIGESTED. 597 Title and subject-matter. T. D. No. Guggenheim Smelting Company v. United States; ores; wastage allowance in smelting (126 Fed. Rep., 728) Gulbenkian'V. Stranahan; protest, reliquidation (158 Fed. Rep., 836) Gulbenkiani). United States; appraisement of wool (suit 4125; 153 Fed. Rep., 858) .^ Gulbenkian v. United States; appraisement of wool Gulbenkian & Co. v. United States; market value; brokerage (suit 2383) Guthman v. United States; needlecases (148 Fed. Rep., 332) Guthman, United States v. ; beaded leather bags (suit 4904; 159 Fed. Rep., 273) Guthman, Solomons & Co. v. United States; needlecases (suit 4157; 148 Fed. Rep., 332) H. Hague & Co., United States v.; featherstitch braids (suit 3214; 134 Fed. Rep., 1022) Hague V. United States; braids, featherstitch; bindings Hahn, United States v.; half pearls (suits 2781 and 3324; 135 Fed. Rep., 349) Hahni;. United States; pearls (131 Fed. Rep., 1000) Hahn, R. C, United States v.; imitation pearls (suit 3697) Hall V. United States; dress goods, embroidered fl36 Fed. Rep., 774^ Hall V. United States; dress goods, embroidered (131 Fed. Rep., 648) Hall, George, Coal Company, United States v. ; jurisdiction of Board of General Appraisers; repairs to vessels (134 Fed. Rep., 1003). . . Hall, George, Coal Company, v. United States; repairs on vessels; jurisdiction of Board (142 Fed. Rep., 1039) Hamano v. United States; protest; tfapanese shoes and slippers (1 Estee's Hawaii Rep., 344) Hamberger, I., & Co. v. United States; protest on goods entered for warehouse and transportation (suit 1360) Hamburger & Co., United States-!).; ping-pong balls (suit 3405) Hampton, jr., & Co. v. United States; buffalo hides (suit 4035) Hampton, jr. , & Co. i). United States; tanned kipskins (suit 2483) Hampton, jr., & Co. v. United States; lace neckwear (suits 3872 and 4073) Hampton, J. W., jr., & Co. v. United States; fishhooks — sufficiency of protests (suit 4766) Harper, John M., v. United States; mocha sheepskins (suit 1649). . . Hartley, United States v.; protest; specifying wrong invoice (140 Fed. Rep., 969) Hartman, Goldsmith & Co. v. United States; reciprocity; Swiss treaty (suit.8582) Harts, United States ■;;.; forfeiture; dutiable articles in passengers' baggage (131 Fed:- Rep., 886) Harts V. United States; baggage (140 Fed. Rep. , 843) Hartwell Lumber Company!). United States; entry; port of Chicago (128 Fed. Rep., 306) Hartwell Lumber Company, United States v.; entry (142 Fed. Rep., 432) Hartwell Lumber Company •;;. United States; entry (suit 1555; 201 U.S. 644) ..„ Hartwell Lumber Company, United States v.; entry (suit 1555; 142 Fed. Rep., 432) .,. Harvey v. United States; codfish in drums (137 Fed. Rep., 816). . . Harvey & Outerbridge, United States v.; .fish prepared for preserva- tion (suit 3522; 142 Fed. Rep., 1039) Hatters' Pur Exchange, United States «).; fur waste (suit 4266; 153 Fed. Rep., 595) Havana Tobacco Company v. United States; Spanish gold (suit 4060) *MemoTandum(Jeci9ion; not digested. 24888 28451 28079 27512 27093 27501 28541 28210 25901 25466 25901 24873 26903 26122 25340 26038 27068 24946 26041 26462 26903 26101 27093 28210 28582 26640 27136 25608 26827 25135 26826 27230 27136 26077 27136 27971 26903 /245-246 1430-431 598 COURT CASES DIGESTED. Title and subject-matter. Havana Tobacco Company v. United States; Cuban peso (suit 4253). Havana Tobacco Company v. United States; Spanish gold (suits 1805 and 1806) ...: Hawaii and Soutb Seas Curio Company, United States v.; shell necklaces Hawaii and South Seas Curio Company, United States v.; shell necklaces (suits 1674-5; 2 Hawaii, 320) Hayes r. United States; bottle charges (suit 1827) Hayes v. United States; bottle charges (150 Fed. Rep., 63) IJizard, E. C, & Co., United States v.; storage charges under pure- food law (suit 3580) Heckendom, John B., v. United States; wood pulp — countervailing duty (suit 1925 (395)) Heinszen, United States v . ; importations from the United States into Philippines (suit 580) Helmrath v. United States; mixed hides and skins (135 Fed. Rep., 912). Helmrath v. United States; skins for Morocco (125 Fed. Rep., 634). Helmrath, United States v.; mixed hides and skins (145 Fed. Rep., 36) Hempstead, O. G., & Co. v. United States; nickel-plated zinc sheets (suit 3598) Hempstead, O. G., & Son v. United States; scrap iron; junk (suit 1581) Hempstead, O. G., & Son v. United States; surgical needles (suit 1322). Hempstead & Co. v. United States; polished cylinder glass, beveled (suits 3325 and 3326) Hempstead & Co. v. United States; nickel-plated zinc sheets (suit 3598). Hempstead & Son v. United States; cocoa butterine (suit 1590) . . . Hempstead 1). Thomas; manganese, borate of (129 Fed. Rep., 907)... Hempstead, United States T>.; magnesite brick (suit 1729; 153 Fed. Rep., 483) Hempstead, O. G., & Sons v. United States; microscope slides — glass (suit 1926) Hempstead ti. United States; microscope slides (suit 1926; 158 Fed. Rep., 584) Henius v. United States; imitation pearls (suit 1393) Henius, United States v. ; imitation pearls (suits 1659 and 1664) Hensel v. United States; glass plates; optical instruments (139 Fed. Rep., 95) Hensel v. United States; paper, printing (126 Fed. Rep., 576) . . . . , Hensel v. United States; watchmen's time detectors (135 Fed. Rep., 255). Hensel, United States d.; invoice; goods in excess (suit 1800; 158 Fed. Rep. , 645) Hensel, United States i;.;-lace paper, printed (suit 4181; 152 Fed. Rep., 578) Hensel v United States; protest (suit 4890; 160 Fed. Rep., 219) Hensel, Bruckmann & Lorbacher, United States v.; packed pack- ages, fees (suit 4956) Hensel, Bruckmann & Lorbacher, United States v.; f erros (suit 4159) Hensel, Bruckmann & Lorbacher, United States v. ; imitation pearls (suit 3664) Hensel, Bruckmann & Lorbacher v. United States; lithographic prints (suit 3708) Herman v. United States; grass piquets (128 Fed. Rep., 420) Hermann v. United States; beads; millinery ornaments; silk trim- ming material Herrmann v. United States; fur strips (141 Fed. Rep., 486) Herrmann v. United States; fur strips (suit 3752; 145 Fed. Rep., 843) . * Memorandum decision; not digested. T.D. No. 27773 27666 26778 26903 27666 27806 25901 28330 28237 25900 25003 27117 26341 26462 26041 25901 27502 27773 25315 28076 28460 28638 27666 27230 26193 25045 25791 28537 27856 28637 28582 28008 26903 27093 25091 25156 26598 27136 Page. (*)S (*) 498-499 209 (*) (*) 418 372 512 372 (*) (*) (*) (*) ?! 358 260 (*) ?! 368 304 402 567 330-331 339-340 443 (*) (*) 312-313 369-370 294 (*) COURT CASES DIGESTED. 599 Title and subject-matter. Hermann, H., Sternbach. & Co. d. United States; cravenette; water- proof cloth (suit 2260) Herrmann, Henry, United States v. ; millinery ornaments (suit 3085) , Herrmann, H. , d. United States; horsehair goods (suit 4021) Herrmann, H., v. United States; jewelry (suit 4917) Herrmann, H., v. United States; pins — jewelry (suit 4522) Herrmann, United States v.; evidence; production of samples (suit 3752; 143 Fed. Rep., 843; 154 Fed. Rep., 196) Herzog v. United States; cotton labels (135 Fed. Rep., 919) Herzog, United States v. ; shoe labels (145 Fed. Rep. , 622) Hesse, United States v. ; cut-glass thermometers (141 Fed. Rep. , 492) Hesse v. United Stajes; braid ornaments (suit 4210; 154 Fed. Rep., 171) Hesse, United States v.; wearing apparel; articles in imitation of lace (suit 4210; 158 Fed. Rep., 407) Hilbert, A., v. United States; trimmings (suit 4039) Hilbert v. United States; lace neckwear (suit 3800) Hill, F. H., United States v. ; shell necklaces (suits 1676-8) Hillhouse v. United States; reimported automobile (142 Fed. Rep., 303) Hillhouse v. United States; reimported automobile (suit 3751; 142 Fed. Rep., 303; 152 Fed. Rep., 163) Hills V. United States; nut oil (127 Fed. Rep., 970) Hills Brothers Company v. United States; weight of onions (143 Fed. Rep., 695) Hills Brothers Companjr v. United States; weight of onions Hill's Sons & Co. v. United States; oleic acid Hills Brothers Company v. United States; weight of onions (143 Fed. Rep., 695) Hill's Sons & Co. v. United States; oleic acid (143 Fed. Rep., 361). Hill's, Edward, Sons & Co. v. United States; oleic acid (suit 1672; 151 Fed. Rep., 475) Hirschberg, T>.,v. United States; jewelry (suit 4916) Hirschberg, D., & Bro. v. United States; pins— jewelry (suit 4650). Hirsch's Sons -v. United States; gelatin spangles (141 Fed. Rep., 380) Hirsch's Sons v. United States; strung gelatin spangles (suit 8725). Hitchcock, W. G., & Co. v. United States; cravenette; waterproof cloth (suit 2256) Hitchcock, W. G., & Co. v. United States; waterproof cloth (suits 4009 and 4015) Hoe V. United States; patterns for machinery (141 Fed. Rep., 488). Hoe, United States v. ; patterns for machinery (147 Fed. Rep., 201) Hoe & Co., United States v.; patterns for machinery (suit 3773; 203 U. S., 595) Hoehn Company, United States v.; cut-glass thermometers (141 Fed. Rep., 492) Hoehn Company v. United States; dolls' eyes, glass (139 Fed. Rep., 301) Hoehn Company v. United States; glass eyes for dolls (142 Fed. Rep., 1038) Hoeninghaus v. United States; classification, ascertainment of com- ponent materials; warping not part of weaving process; silk and cotton cloth (131 Fed. Rep., 570) Hoeninghaus, United States v. ; warping not part of process of weav- ing (137 Fed. Rep., 478) Holtz, United States v.; storage charges; pure-food law (133 Fed. Rep., 842) Holtz & Freystedt, United States v.; storage cha,rges under pure- food law (suit 3581) : Hong Far Low, United States v. ; cuttlefish (suit 1847) * Memorandum decision; not digested. T.D. No. 26462 26641 26903 28210 28210 27981 25874 27009 26398 27980 28519 28330 27093 26903 27003 27831 24871 26940 27750 27747 26976 27030 28210 28210 28210 26400 27333 26462 26903 26485 /27194 127225 27773 26398 25788 26947 25364 26125 25812 26101 28460 600 COURT CASES mGESTED. Title and subject-matter. Hormann v. United States; button molds (suit 4086; 144 Fed. Eep., 707; 153 Fed. Rep., 868) Hormann v. United States; parts of buttons (144 Fed. Rep., 707). . . Hormann, United States v. ; button molds (suit 4086; 144 Fed. Rep. , 707) Horn, W. C, Bro. & Co. v. United States; postal-card albums (suit 3963) Horsman, E. I., & Co., United States i;.; ping-pong balls (suit 3401). Horstmann, Von Hein & Co. i;. United States; woolen goods, act of 1894 (suit 3709) ■ Horstmann, Von Hein & Co. i;. United States; mohair braids (suit 3511). Howell, B. H., Son & Co. v. United States; polariscopic test of sugar (suit 2919; 195 U. S., 635) HoweU, United States v.; sugar; polariscopic test(131 Fed. Rep., 833) Howell V. United States; Cuban treaty Howell, B. H., Son & Co. v. United States; Cuban treaty (suit 3714). Howell, Benjamin H., Son & Co., United States v.; Cuban treaty (suit 3714) Hunt, C. R., V. United States; smoked herring (suit 3927) Hunt, G. B., V. United States; smoked herring (suit 3928) Hunter v. United States; paper; flat envelopes (126 Fed. Rep., 894; 134 id., 361) Hunter v. United States; flat envelopes; 143 Fed. Rep., 914) Hunter, United States v.; linoleum (127 Fed. Rep. 1022) Hunter v. United States; reliquidation Hunter & Witcombe v. United States; cotton articles (suit 3960) Hunter, United States v.; reliquidation under conditional decision (suit 3978; 153 Fed. Rep. ,873) Hussa & Co. V. United States; split pearls (suit 3112) Hutcheson & Co. v. United States; Cuban treaty (suit 3630) Illinois Central Railroad Company v. McCall; defective steel rails (147 Fed. Rep., 925) Indo-China Importing Company v. Patterson; value of rupee (suit 1705). International Hide and Skin Company v. United States; wool on the skin (suit 3234) Irwin, Thomas, & Sons v. United States; schappe silk (suit 3974). . . Isaacs, Vought & Co. v. United States; castor od (suit 3627) Isler & Guye v. United States; braids (suit 4134; 149 Fed. Rep., 1023) Jackson v. Siegfried; coverings, tea (126 Fed. Rep. , 837) Japan Paper Company v. United States; printing paper (suit 4017). . Jessup & Moore Paper Company, The, v. United States; thread waste (suit 3716) Johnson v. United States: cabretta skins (140 Fed. Rep., 116) Johnson, James G., & Co. v. United States; ornaments; jewelry (suit 3164) Johnson, United States v.; sUk; Jacquard figured goods (139 Fed. Rep. ,55) Johnson v. United States; presei-ved pineapples (143 Fed. Rep., T.D. No. Page. 915). Johnson v. United States; cabretta skins (suit 4615; 159 Fed. Rep., i gg'x Johnson, United States 7J.; catheters (suit 4077; 146 Fed. Rep., 148) 1' Memorandum deciaion; not digested. 27922 26975 27922 28330 26462 26462 26341 25901 25395 26545 26462 28008 27397 27397 /24885 \25809 27067 25075 27510 27093 28077 26041 27773 26639 26641 26101 28582 27773 27502 25114 27502 26521 26487 26903 26078 26941 28538 28007 80 80 80 (*) (*) (*) (*) (*) 542 469-470 (*) (*) n (*) 400 399 400 349-350 241 (*) 244 B 530 (*) (*) 134 (*) (*) 578 (*) 504 423-124 579 89 OOtTET CASES DIGKSTED. 601 Title and subject-matter. T.D. No. Johnson, United States v.; flax-wool fabrics (suit 4289; 154 Fed. Rep., 752) Johnson, United States v.; flax-wool fabrics (suit 4; 157 Fed. Rep., 754) Johnson, United States u.; preserved pineapples (suit 3398; 143Fed. Rep., 915; 152 Fed. Rep., 164) Johnson v. United States; whetstone blocks (suit 4083; 152 Fed. Rep., 656) Johnson II. United States; cabretta skins (145 Fed. Rep., 1022) Johnson v. United States; catheters and bougies (146 Fed. Rep., 148) Johnson & Co. v. United States; cabretta skins (suit 3620; 145 Fed. Rep., 1022) Johnson, United States v. ; res adjudicate (145 Fed. Rep. , 1018) Johnson & Johnson v. United States; catheters (suit 3261) Johnson, Boyd & Co. v. United States; embroidered hosiery (suit 1561) Johnson & Faulkner, United States v.; Jacquard figured goods (suit 3466; 142 Fed. Rep., 1039) Johnstone, H. L. , United States v. ; gutta-percha (suit 3496) Johnstone v. United Stntes; crude gum (suit 4183) ; . . . . Jones, S. L., & Co., United States v.; preserved pineapples (suits 1497 and 1504-6) Jones & Co. v. United States; nut oil (suit 1639) Jordan, Stanley & Co. v. United States; sulphur (suit 4353) Joseph Joseph & Bros. Company v. United States; American goods returned (suit 3249) K. Kaffenburgh, I. W.,&Sons d. United States; Cuban tobacco (suits 1712, 1733, 1737)...., Karpeles, United States v. ; imitation pearls (suit 1667) Kammann v. United States; mottoes, appliqu^ed (128 Fed. Rep., 468) Kaufmann & Strauss Company v. United States; fans (suit 3759) Kaufmaim Brothers v. United States; sliced mushrooms (suit 4177). Kavanaugh, Geo. W., v. United States; cotton braids (suit 1899) Kelly & Newton v. United States; wool ornaments (suit 4388) Kennedy & Moon v. United States; cotton articles (suit 3587) Kennedy & Moon v. United States; flax articles (suit 3735) Kennedy & Moon, United States v. ; woolen rags (suit 3010) Kennedy & Moon, United States v. ; woolen rags (suit 3010) Kimmerle & Dowes v. United States; ornamental feathers; crude quills (suit 3613) Kimura, United States v. ; leakage of sake (2 Hawaii, 354) Kirkpatrick, Thomas, United States v.; imitatioffpearls (suit 3679). KlauDer, Horn & Co. v. United States; laee neckwear (suit 3976).. Kline, E. A., & Co. v. United States; Spanish gold (suit 4063) Klipstein, A., & Co., United States v.; verdigris (suit 3632) Klipstein, A., & Co. v. United States; verdigris; subacetate of cop- per (suit 3632; 137 Fed. Rep., 1022) KlotB, United States v. ; silk on cops (133 Fed. Rep. , 808) Klots V. United States; silk on cops (139 Fed. Rep., 606) Klumpp 1). Thomas; reliquidation — ^rupee (suit 29) Knaum, United States v.; pyroxylin smokers' articles (150 Fed. Rep., 610) Knauth, Nachod & Ktihne v. United States; carbon sticks — simili- tude (suit 4252) Knauth v. United States; lithographic wall pockets (suit 4164; 155 Fed. Rep., 144). -^ * Memorandum decision; not digested. 27897 28516 27830 27834 27191 27185 27230 27120 26903 27397 27136 26903 27430 26041 25901 28210 26903 28008 27230 25043 26903 28210 28330 27773 26041 26903 26462 26641 26041 26737 26903 27093 26903 26641 26101 25790 26450 28453 27769 28210 28184 602 COTJET CASES DIGESTED. Title and subject-matter. T. D. No. Page. Knauth, Nachod & Kuhne,- United States v.; lithographic waU pockets (suit 4164) Knipscher & Maas Silk Dyeing Company, United States v.; dyers' sticks (suits 4249 and 4250; 152 Fed. Rep. , 590) Knoedler, United States v.; miniature frames (suit 4519; 154 Fed. Rep., 928) Knoedler & Co. v. United States; painting from France (suit 3446) . Knowles, United States v.; protest, sufficiency of (126 Fed. Rep., 737). United States; surgical needles (suit Kny-Sheerer Company 4040) Koechl & Co. V. United States; lanolin (suit 3876) Kraemer, Frederick L., v. United States; catheters (suit 3262) Kraemer v. United States; catheters and bougies (146 Fed. Rep., 148). Kraut V. United States; paper bags, printed (130 Fed. Rep., 392; 134 Fed. Rep., 701) Kraut, Adolph, v. United States; collapsible paper boxes (suit 3455) Kraut V. Umted States; printed paper bags (142 Fed. Rep., 1037).. Kraut V. United States; mushrooms, dried (139 Fed. Rep., 94) Kreshower v. United States; cycas palm leaves (sviit 4088; 152 Fed. Rep., 485) Kridel, J., Sons & Co. v. United States; China silks (suit 3177). Kuehmstaedt v. United States; alcoholic medicinal preparations (suit 1577) Kursheedt Manufacturing Company v. United States; unfinished lace (suit 525) Kurtz V. United States; straw lace containing cotton thread (136 Fed. Rep. , 268) Kurtz, Stuboeck & Co. v. United States; hat braids (suits 1186 and 28460 27855 28282 25901 24922 26903 27773 26903 27185 /25178 \25829 26041 26946 26161 27826 26041 (*) 228 371 (*) 447 (*) (*) *) 89 398 398 3287). Kuttroff, United States-!).; bromofluorescic acid (147 Fed. Rep., 758) Kuttroff V. United States; bromofluorescic acid (suit 3651; 147 Fed. Rep., 758) Kwong Tai Chong v. United States; Chinese vegetables; dried lizards (suits 4144 and 4153) Kwong Yuen Shing & Co. v. United States; Chinese vegetables (suit 4143) Lace House v. United States; appraisement; forfeiture (141 Fed. Rep. , 869) Lahey & Duncan v. United States; China sUk (suit 3411) Lahey, United States v.; dutiable value; commissions (132 Fed. Rep., 181) Lahey & Sons v. United States; lace neckwear (suit 3796) Lamb, Finlay & Co., United States v.; etamines (suit 3711) La Manna v. United States; fruit in spirits; reciprocity La Manna v. United States; fruits in spirits; reciprocity (144 Fed. Rep. , 683) La Manna, Azema & Faman v. United States; reciprocity; fruit in spirits (suit 3443) - - - ; La Manna, Azema & Faman v. United States; cherries in maras- chino (suit 2372) La MitTiTia. V. United States; dragees — confectionery (suit 4521; 154 Fed. Rep., 955) 5 La Manna, United States d.; olive oil in tins (suit 4622; 154 Fed. Rep., 927) Lang, R. F., United States v.; imitation pearls (suit 3677) Lang, United States v.; opal balls; rock crystal rondelles (suit 3659) * Memorandum decision; not digested. (*) 398 375 346 (*) (*) (*) 25895 i 538-539 (*) 25901 26101 27093 27427 28003 27666 27666 26970 26903 25393 27093 26101 25920 27069 25901 27333 28187 28186 26903 27093 78 78 (*) (*■) 25 (*) 209-210 (*) (*) 292 292 (*) (*) 153 388 (*) COURT CASES DIGESTED. 603 Title and subject-matter. T.D. No. Larkin, United States v.; forfeiture — District of seizure (suit 1595; 153 Fed. Rep., 113) Lassner, United States v.; pearls, imitation Lassner & Nordlinger, United States v.; imitation pearls (suit 3354; 134 Fed. Rep. , 1022) Laxmcli, One Gasoline, United States v.; arrival of vessel; failure to report (133 Fed. Rep., 42) Lawderu. Stone; clerical error, additional duty (125 Fed. Rep., 809). Lawrences. United States; currency of invoice (127 Fed. Rep., 750), Lawrence, United States v.; foreign coins; valuation of (137 Fed. Rep. , 466) , Leaycraft v. United States; arrowroot (130 Fed. Rep., 106) Leaycraft v. United States; sugar undervaluation; conditional in- Leber v. United States; lentiscum (135 Fed. Rep. , 243) Leeming v. United States; correction of reappraisement (suit 4228; 153 Fed. Rep. , 489) Leeming, United States v.; correction of reappraisement (suit 4226; 153 Fed. Rep. , 489) Leerburger v. United States; protest (suit 4133; 155 Fed. Rep., 146) Leerbuiger v. United States; silk and cotton cloth (130 Fed. Ilep., 1022). Leerburger, George, United States v.; silk and cotton cloth (suit 3344) Leerburger v. United States; marasque water (141 Fed. Rep., 1023). , Lee Tai Lung v. United States; dried olives Lee Tai Lung v. United States; measurement of olives (146 Fed. Rep. , 380) Leeder & Bernkopf, United States v.; imitation pearls (suits 1656, 1658, and 1663) Legg, Geo., v. United States; crude feathers (suit 3757) Legg V. United States; feather boas (suit 4648; 154 Fed. Rep., 858). Leggett V. United States; biscuits and wafers (131 Fed. Rep., 817).. Leggett V. United States; dutiable value; charges on bottles (138 Fed. Rep., 970) Leggett & Co. v. United States; preserved pineapples (suit 3761) . . . Leggett & Co. D. United States; filled bottles; distribution of charges (suit 3562) Leggett & Co. v. United States; cherries in maraschino (suit 2375). . Lehigh Manufacturing Company v. United States; castings (suit 1772; 153 Fed. Rep., 596) Lehn v. United States; Hexamethylentetramin (147 Fed. Rep., 640) . Lehn & Fink v. United States; floral waters (suit 4069) Leland, United States v.; statiiary in pieces (133 Fed. Rep., 841)... Levi V. United States; boracic acid (126 Fed. Rep. , 420) Levi V. United States; chrysarobin (140 Fed. Rep., 126) Levi V. Bidwell; Porto Rican products Levi, Emilj United States v. ; paraldehyd (suits 3523, 3537) Levi V. United States; paraldehyd (suits 3523 and 3537) Levinsoni). United States; lithographic prints (138 Fed. Rep., 973) . Levy, Martin D., & Co. v. United States; fans (suits 3758 and 3911). Levy, L. W., & Co., United States v.; miniature opera glasses (suit 3739). Levy & Co. v. United States; fans; (suit 4124) Lewkowitz v. United States; lithographic prints (138 Fed. Rep., 973). Lewy Brothers v. United States; linen thread waste (suits 3517 and 3518) Lichtenstein MiUinery Company v. United States; lace neckwear (suit 3791) Lichtenstein Millinery Company v. United States; embroidered screens (suit 4085; 154 Fed. Rep., 736) , 28328 25463 25901 25974 25001 25073 26121 25221 25465 25786 27986 27986 28262 25388 26462 25871 27001 27264 27230 26521 28260 25471 26270 27093 27230 27397 28055 27394 27666 25810 25050 26396 26803 28008 27397 26196 26903 26903 27502 26196 25901 27093 27919 ♦Memorandum decision; not digested. 604 COUBT CASES DIGESTED. Title and subject-matter. Lincoln D. United States; importations from United States into Phil- ippines (197 U.S., 419) Lincoln v. United States; importations into Philippines (United States Supreme Court) Lincoln D. United States; importations from United States into Phil- ippines (202 U.S., 484) Lippincott, B . E. , u. Patterson; value of rupee (suit 1708) Liquid Carbonic Company, United States v.; stegl tubes (suit 4245). Lisner, D., & Co., United States v.; cut and colored glass (suit 3647). Lisner & Co., United States v.; cut and colored glass (suit 3647) Loeb V. United States; embroidery cotton (143 Fed. Rep., 698) Loeb V. United States; embroidery cotton (150 Fed. Rep., 327) Loewenthal v. United States; crochet yokes; ornaments (147 Fed. Rep., 774) Loewenthal & Co. v. United States; lace neckwear (suit 3799) Loewenthal, Julius, & Co. v. United States; mohair braids (suit 3618) Loggie V. United States; fish (137 Fed. Rep., 813) Loggie, A. & R., v. United States; fish in packages containing less than one-half barrel (suit 1655 [117]) Lomba v. United States; olives Long, S. H., & Co., United States v.; cuttlefish (suit 1840) Lorsch, United States v.; agate bearings (suit 3774; 152 Fed. Rep., 591) Lorsch, United States v.; agate bearings (suit 3774; 158 Fed. Rep., 598) Lorsch & Co., United States'!).; imitation pearls (suit 3353; 134 Fed. Rep., 1022) Lorsch, United States v.; pearls, imitation Lorsch, Albert, & Co., United States v.; imitation pearls (suits 3660, 3685, and 3700) Lorsch V. United States; precious stones, imitation of, measurement (135 Fed. Rep., 214) - Lorsch V. United States; measmrement of imitation precious stones (146 Fed. Rep., 379) Lorsch & Co. v. United States; unfinished jewelry (suit 4081) Lot of Precious Stones and Jewelry, A, United States v.; forfeiture (134 Fed. Rep. , 61) -. - - . Louisville Pillow Company v. United States; reliquidation at in- creased rate (144 Fed. Rep., 386) Lowenthal, J., & Co. v. United States; trimmings (suit 3917) Luchow V. United States; caviar; fish roe (suit 3639) Lueder, United States!).; test of sugar drainings (suit 3339; 146 Fed. Rep., 149; 154 Fed. Rep. ,1) Lueder, United States v. ; sugar regulations (146 Fed. Rep., 149) — LuedersD. United States; acetic acid, anhydrid (140 Fed. Rep., 970) Lueders v. United States; fortified enfleurage grease (143 Fed. Rep., 918) Lueders v. United States; logs, sandalwood (131 Fed. Rep., 655)... Lueders v. United States; orange flower water; rose-water (130 Fed. Rep., 624) Lueders, United States t).; blood char (148 Fed. Rep., 398) Lupo, Ignazio, v. United States; olive oil (suit 4732) Lutz V. Robertson; classification; ascertainment of uses of merchan- dise - Luyties, United States v.; exportation, place of; reciprocity with France (130 Fed. Rep., 333) Luyties Brothers !i. United States; reciprocity; spirits; Swiss treaty (suit 3143) Luvties Brothers v. United States; reciprocity; spirits (suit 3228).. Luzzatto, United States d.; gauge of olive oil (suit 4493; 154 Fed. Rep., 172) * Memorandum decision; not digested. T.D. No. 26393 26462 28002 417 (*) 27413 26641 28452 26462 27333 26942 27752 418 (*) 534 ^\4 234 27091 27093 133 (*) 26341 26340 (*) 264r-265 26341 27707 28460 (*) 385 (*) 27829 8 28513 8 25901 25463 (*) 411 26903 (*) 25785 439 27007 27397 439 (*) 26159 279-280 27260 28330 27333 242-243 (*) (*) 27918 27186 26460 542 541 6-7 26882 25366 314 354 25240 27494 28210 391 52 (*) 25606 101 25222 250 25901 25901 s 387 COUKT CASES DIGESTED. 605 Title and subject-matter. T.D. No. "Eynch, Wm. P., United States v.; imitation pearls (suit 3678) Lyon V. United States; drumheads Lyon Brothers v. United States; cotton fabrics (suit 1596) , M. McAllister v. United States; lily-of-the-valley roots (147 Fed. Rep., 773) McCoy V. United States; sufficiency of protest (suit 4169) McElroy v. United States; canary seed (127 Fed. Rep., 683) McGettrick, United States v.; oat hulls (139 Fed. Rep., 304). McKerrow Company (Limited), United States'!;.; entirety; carding machine (suit 1770) McKerrow Company (Limited) v. United States; dressing oil (suit 1726) Macfarlane & Co. v. United States; parts of plows (suit 1616) Macondray & Co. v. United States; preserved pineapples (suit 1475) Macondray & Co. , United States v. ; preserved pineapples (suit 1508) Mandel v. United States; lace neckwear (suits 3794 and 3941) Marchesini Brothers v. United States; olive oil (suit 4229) Marchesini Brothers, United States v.; gauge of olive oil (suit 4479) Maresca, Roberto, United States v.; gauge of olive oil (suit 4492) . . Mark Cross Company v. United States; bottles (150 Fed. Rep., 610) Mark Cross Company v. United States; spear-back gloves (suit 4649) Martin, United States v.; scammony resin (suit 1518; 155 Fed. Rep., 264) Martinez v. United States; olives Masson, William H., v. United States; rags (suit 1986) Matthews, A. D., & Sons, United States v.; cotton articles (suit 3588) Matthews' Sons v. United States; lace neckwear (suit 3793) Mattlage v. United States; smoked herring (139 Fed. Rep., 704) Maurer v. United States; appeal, further evidence, failure to receive notice of hearing (suit 4909; 160 Fed. Rep., 228) Mayers, Ralph, v. United States; scrap tobacco (suit 3420) Meadows, United States v.; wafers; biscuits (147 Fed. Rep., 757). . Meadows, United States v.; wafers (suit 3728; 147 Fed. Rep., 757). Meal V. United States; unfolded envelopes (suit 3772) Mechanical Fabric Company v. United States; flax twine (suit 1482) Meffert & Co. v. United States; postal cards in part of rubber (suit 4131) Megroz v. United States; neckties (4 C. C. A., 679) Meier v. United States; flitters (128 Fed. Rep., 472) Meier, United States i).; flitters (136 Fed. Rep., 764) Meier & Co., United States v.; handmade paper (suit 4051) Meier, George, & Co. v. United States; handmade paper (suit 4051) Meierdiecks & Sons v. United States; smoked herring (suit 3929) . . Meiners, United States r . ; handmade paper (suit 4052) Meiners, B., v. United States; handmade paper (suit 4052) Mendelson v. United States; silk fabrics (suit 3359; 146 Fed. Rep., 78; 154 Fed. Rep., 33) Mendelson v. United States; appeals from Board (146 Fed. Rep., 78) Menzel v. United States; fish roe (135 Fed. Rep., 918) Menzel v. United States; fish roe (142 Fed. Rep., 1038) Merck -y. United States; gaduol (126 Fed. Rep., 438) Merck, United States v. ; gaduol (136 Fed. Rep., 817) Merck v. United States; creolin-pearson (147 Fed. Rep., 896) Merck & Co. v. United States; coal-tar preparations (suit 3719). . . . Merck v. United States; powdered opium Merck v. United States; powdered opium (143 Fed. Rep., 694) Merck & Co., United States v.; saccharin benzoic acid sulphinid (suit 3719) *Memoiandum decision; not digested. 26903 25832 25901 27037 348-349 28283 454-455 24976 85 26596 256 27430 (*) 27093 s 26903 26041 (*) 26041 (*) 27093 (*) 28210 (*) 28210 (*) 28210 (*) 27771 71 28210 (*) 28145 481 27707 385 28460 (*) 26041 (*) (*) 27093 26037 263 28636 17 26903 (*) 27448 50 28004 50 27230 (*) 26903 (*) 27430 (*) 25603 378 25042 271 25973 271 27666 (*) (*) 28330 27397 (*) 27666 (*) 28330 (*) 27898 504 27088 23 25875 266 27118 266 25069 296 25993 296 24920 137 25901 (*) 27768 390 27024 390 27093 606 COURT CASES DIGESTED. Title and subject-matter. Merck & Co. d. United States; paraldeliyd (suit 3545) Merck v. United States; paraldehyd (147 Fed. Rep., 895) ' Merck & Co., United States v. ; paraldeytd (suit 3545) - - . Mermod & Jaccard Jewelry Company, United States v.; artificial rubies (suit 1650) Metzger v. United States; spangled hat crowns (141 Fed. Rep., 381). Metzger v. United States; lace neckwear (suits 3790 and 3942) Metzger v. United States; spangled hat crowns (146 Fed. Rep., 132). Meyer v. United States; appraisement (140 Fed. Rep. , 334) Meyer v. United States; biscuits and wafers (131 Fed. Rep. , 817) . . . Meyer v. United States; fish roe (135 Fed. Rep., 918) Meyer i'. United States; handkerchiefs, unfinished (138 Fed. Rep., T.D. No. 974). Meyer v. United States; caviar in tins (suit 3637) Meyer r. United States; mushrooms Meyer Brothers Drug Company v. United States; camphor (suit 1569). Meyer, Ebeling & Co. v. United States; cotton cloth with silk ad- mixture (suit 1106) - Meyer & Lange r. United States; cherries in maraschino (suit 2376).. Meyer & Lange v. United States; sliced mushrooms (suit 4174) Meyer, Martin & Co. r. United States; cotton articles (suit 3589). . . Mexican International Railroad Co., United States v.; interest (suit 124; 154 Fed. Rep., 319) Mexican International Railroad Company, United States v.; liability of consignee (151 Fed. Rep., 545) Middleton & Co. i;. United States ; balata (suit 4371) Middleton v. United States; arrowroot starch Middleton v. United States; arrowroot starch Iilighavacca Wine Company v. United States; reciprocity (148 Fed. Rep. , 142) Miller, Sloane & Wright v. United States; paper, printing (128 Fed. Rep., 469) Miller, Sloane & Wright, United States v. ; printing paper (suit 3282; 135 Fed. Rep. , 349) Mills 1). Robertson; laces (147 Fed. Rep., 634) Mills & Gibb, United States v. ; etamines (suit 3712) Mills & Gibb v. United States; flax articles (suit 3903) Mills & Gibb v. United States; damask (suit 3590) Mix r. United States; lace neckwear (suits 3801 and 3943) Moody V. Patterson; sheep dip (suit 1688; 153 Fed. Rep., 830) Moorhead v. United States; iron muck bars (127 Fed. Rep., 779).... Morimura v. United States; stuffed chicks and ducklings (141 Fed. Rep., 383) Mommgstarr. United States; white dextrin— starch (suits 3896 " and4907; 159 Fed. Rep., 287) MorreU v. United States; fortified lemon juice Morris v. United States; steel plates (140 Fed. Rep., 774) Morris European and American Express Company, United States r.; imitation pearls (suit 3687) Morris European and American Express Company v. United States; mother-of-pearl slabs (150 Fed . Rep. , 608) Morrison & Son v. United States; lace neckwear (suit 3797) Mosle D. Bid well; duty; merchandise withdrawn from bonded ware- house; statutes, construction of (130 Fed. Rep., 334) Mouquin Restaurant and Wine Company, The, v. United States; alcoholic bitters ■■-■.--:■- Mouquin Restaurant and Wine Company, The, v. United States; reciprocity ; Swiss treaty (suit 3583) MuUer, United States v.; pro forma invoice (suit 4417; 152 Fed. Rep., 575) * Memorandum decision; not digested. 27397 27002 28008 26641 26458 27093 27187 26656 25471 25875 26075 27502 27499 28330 26041 27397 28210 26041 28326 28182 28210 26825 27749 26777 25006 25901 27509 26101 27430 27773 27093 28058 24974 25872 28578 26819 25183 26903 27767 27093 25276 25868 27136 27895 (*) 405^06 (*) (*) (*) 43 43 26 51 266 269 (*) 375 (*) (*) (*) (*) (*) 329 (*) 116 520 520 473 402 (*) 130 (*) (*) (*) (*) 497 331-332 540 151 346 529 (*) 374 (*) 61 9 (*) 240 COUET CASES DIGESTED. 607 Title and subject-matter. MuUer, United States v.; pro forma invoice (suit 4417; 158 Fed. Rep. 405) Murphy, Alexander, & Co. v. United States; waterproof cloth (suit 4010) Murphy, A., & Co. v. United States; cravenette; waterproof cloth (suits 2253 and 2406) Murphy, United States v.; reappraisement; legality of (136 Fed. Rep., 811) Murphy 1). United States; filtering paper disks (148 Fed. Rep., 336). Muser Brothers v. United States; lace neckwear (suits 3871, 3933, 3982, and 4002) Myers ■;;. United States; countervailing duty on wood pulp (140 Fed. Rep., 648) Myers, United States v.; countervailing duty on wood pulp (140 Fed. Rep., 648) Myers, United States v.; fireproofed lumber (139 Fed. Rep., 344).. Myers v. United States; fireproofed lumber (147 Fed. Rep., 204)... Myers v. United States; countervailing duty; Canadian wood pulp (144 Fed. Rep. , 1021) Myers v. United States; ground corundum (suit 1810) IS". Naday v. United States ; trimmings (suit 3918) Naday & Fleischer v. United States; lace neckwear (suits 3789 and 3944) Nairn Linoleum Company v. United States; cork, ground (142 Fed. Rep., 214) Nairn Linoleum Company v. United States; wood flour (suit 4230; 151 Fed. Rep., 955) Nash V. United States; screw rods (suit 4244; 152 Fed. Rep., 573)... Nash, United States v.; wire screw rods (suit 4244; 158 Fed. Rep., 401) Nash, Geo., & Co. v. United States; cold rolled steel strips (suit 3387) National Fibre Board Company, United States v.; duty, personal action for (133 Fed. Rep. , 596) Neresheimeru. United States; pearls, drilled (136 Fed. Rep., 86; 131 id., 977) Neuss V. United States; openwork embroidery (142 Fed. Rep., 281). Newman v. United States; drawplates and wortles (suit 4130; 159 Fed. Rep., 123) Newman, C, Wire Company, United States v.; drawplates and wortles (suit 4130; 152 Fed. Rep., 488) Newton & Co. v. United States; joss sticks (suit 3912) New York Belting Company v. United States; balata belting (suit 4813) Nicholas, Geo. S., v. United States; Spanish gold (suit 4062) Ninety-Nine Diamonds, United States v. ; forfeiture; false statement (132 Fed. Rep. , 579) Ninety-Nine Diamonds, United States d.; forfeiture (139 Fed. Rep., 961) Ninety-Nine Diamonds, United States v. ; forfeiture; false statement in entry (201, U. S., 645) Nishimiya v. United States; sake (131 Fed. Rep., 650) Nishimiya, United States i;. ; sake (137 Fed. Rep., 396) Nixon V. Howland; tea coverings Noon, W. C, Bag Company v. Patterson; value of rupee (suit 1704). Nordlinger v. United States; canary seed (127 Fed. Rep., 683) Nordlinger & Mamluck, United States v.; imitation pearls (suits 3669, 3686, and 3691) * Memorandum decision; not digested. 28547 26521 26073 f25876 \24872 26597 28600 27896 27666 28330 26903 25806 f25806 \26775 27333 25386 26155 26877 26641 24976 26903 T.D. No. Page. 28518 / 106 \ 241 26903 (*) 26462 (*) 26269 26927 465 399 27093 (*) 26659 225 26738 26517 27385 225 355 355-356 27332 28386 225 122 28329 557 27093 (*) 25917 122 27969 27875 575 484 484 (*) 115-116 410 410 235 530 (*) (*) (*) 529 278 278 278 (*) 487 487 135 (*) 85 (*) 608 COUET CASES DIGESTED. Title and subject-matter. Nordlinger & Mamluck v. United States; imitation precious stones; beads (suit 3701) Nordlinger-Charlton Fireworks Company i;. United States; joss sticks (suit 3902) Norris, Moses, v. United States; spirits; country of origin (suit 1661 North American Lace Company v. United States; finished castings (suit 1771) O. Olivier & Co. v. United States; chij) braids (suit 3724) Olivier & Co. v. United States; ramie braids (suit 4026) OUesheimer -i). United States; baskets (suit 3642; 154 Fed. Rep., 167) OUesheimer v. United States; willow baskets (suit 3642; 158 Fed. Rep., 977) One Black Horse, United States v.; smuggling; forfeiture of team used in smuggling (129 Fed. Rep., 167) One Bla,ck Horse, etc., United States v.; smuggling (147 Fed. Rep., 770). One Dark-Bay Horse, United States v.; smuggling; limitation to proceedings for forfeiture of smuggled merchandise (130 Fed. Rep., 240) , One Hundred and Fifty Head of Cattle and Fifty-two Calves, United States V. ; forfeiture; costs (77 Pac, 489) One Pearl Chain, United States v.; passengers' baggage (139 Fed. Rep., 513) One Pearl Chain, United States v.; passengers' baggage (139 Fed. Rep., 510) One 'Trunk Containing Fourteen Pieces Embroidery, United States v.; forfeiture (155 Fed. Rep., 651) O'Neill, United States v. ; consignee, liability of, for duty on unau- thorized shipment (129 Fed. Rep., 909) Openhym, Wm., & Sons v. United States; silk chiffon bands (suit 2944). Oppenheim u. United States; gallUith (suit 4357) Oriental American Company, United States v.; cocoanut oil (129 Fed. Rep., 249) Ouwerkerk, United States u.; evergreen seedlings (suit 4136; 153 Fed. Rep., 916) Overton & Co., United States v.; imitation pearls (suits 3672 and 3695). Overton & Co. v. United States; imitation precious stones; lucky stones (suit 3172) Overton & Co., United States v.; molded lenses (suit 3747) Owen & Co. v. United States; Cuban treaty (suit 3879) Ozaki, United States v. ; midzuame (2 Hawaii, 350) Paddock, United States i). ; leaf tobacco (suit 1222) Page V. United States; ammals for breeding purposes, sale of (128 Fed. Rep., 317) Page, Hubert F., United States v.; animals for breeding purposes imported for sale (suit 1578) Papavasilopulo, E. D., v. United States; olive oil (suit 4709) Park. United States v.; tooth soap (suit 4827; 155 Fed. Rep., 143). , Park, United States, v.; unusual coverings (suit 4075; 152 Fed. Rep. , 142) Park, United States v.; unusual coverings (142 Fed. Rep., 202) * Uemoiandmn decision; not digested. T.D. No. 26903 27666 26341 28210 26041 27397 27972 28598 25396 27196 25275 26520 26419 26418 28515 25313 25901 27773 25179 28183 26903 26903 26903 27773 26736 27333 25140 26041 28210 28208 27833 26973 COURT CASES DIGESTED. 609 Title and subject-matter. Park & Tiltord D. United States^ Cuban internal-revenue tax; duress (suit 4025) Parodi, Erminio & Co., United States v.; gauge of olive oil (suit 4478) Parrott & Co. v. United States ; bone meal (suit 1353) Pass City Foundry and Machine Company v. United States; Ameri- can goods returned (suit 1878) Passavant, United States v.; gloves (suit 4128; 144 Fed. Rep., 708) . Passavant & Co. v. United States; silk and wool dress goods (suit 1279) Passavant v. United States; gloves (144 Fed. Rep., 708) Paterson v. United States; horsehair braids (suit 5029; 159 Fed. Rep. , 320) Paul Taylor Brown Cornpany v. United States; preserved pine- apples (suit 3706; 148 Fed. Rep., 333) Paul T9,ylor Brown Company v. United States; preserved pine- apples (suit 5000) Paul Taylor Brown Company v. United States; preserved pine- apples (148 Fed. Rep., 333) Peabody, H. W., & Co. v. tfnited States; preserved pineapples (suit 5003) Pearcy v. Stranahan; Isle of Pines Pearson, United States v.; woolen rags (131 Fed. Rep., 571) Pearson, United States v.; woolen rags (137 Fed. Rep., 1021) Peirano, L. , United States v. ; gauge of olive oil (suit 4480) Perfection Pile Preserving Company v. United States; round timber (147 Fed. Rep., 922) Perkins, Chas. B., & Co., United States i).; Spanish gold (suit 1743) . . Perkins & Co. v. United States; merchandise from Cuba (suit 1637). Perrin Fieres & Cie. v. United States; gloves; cumulative duty (suit 939) V Perry, United States v. ; statuary in pieces (133 Fed. Rep., 841). - . - Perry, Ryer & Co., United States v.; gauge of olive oil (suit 4489)... Peterson, Fredrik, v. United States; pictorial cards (suit 1880) Retry, P. H., & Co. v. United States; vulcan black (suit 4247) Retry v. United States; books for children's use; books in foreign languages (127 Fed. Rep., 115) Pfaltz, Henry, v. United States; gelatin sheets (suit 3532) Phelps V. United States; additional duty on coverings (142 Fed. Rep., 213) Piama, Serafino, United States v. ; storage charges under pure-food law (suit 3579) Pierce, United States v. ; rossed pulp wood (140 Fed. Rep., 962). .. . Pierce, S. S., Company; United StatesD.; Spanish gold (suit 1738). . Pierce, United States v.; rossed pulp wood (147 Fed. Rep., 199).. .. Pike Manufacturing Company v. United States; hones (suit 4109)... Pingenot v. United States; duress; additions to make market value (suit 1728) Pirnie, James v. United States; rags (suit 4985) Pitt V. United States; catheters and bougies (148 Fed. Rep., 148). . . Place, C. A., v. United States; india-rubber fabrics (suit 11) Plummer, J. S., & Co. v. United States; trimmed hats (suit 3744, 140- Fed. Rep., 990) Plummer & Co. v. United States; untrimmed hats (suits 4137 and 4166) Plummer & Co. v. United States; untrimmed hats (suit 4012) Plummer & Co. v. United States; braids (suit 3644) Plummer v. United States; appeal, further evidence, inadmissibil- ity (suit 4217; 160 Fed. Rep., 284) PoUak & Epstein v. United States; sliced mushrooms (suit 4175) . . . Pollak V. United States; mushrooms Pomeroy v. United States; enamel paint (126 Fed. Rep., 583) ♦Momorandmndeoision; not digested. 46341—08 39 T.D. No. 26903 28210 25901 28008 28000 26101 27023 28581 28210 28460 27516 28460 28108 25317 26394 28210 26776 26903 27430 26041 25810 28210 28008 28008 24948 25901 26822 25901 26820 26903 27414 27502 27666 28460 27185 26101 26462 27430 27093 27397 28635 28210 27499 25047 610 COURT CASES DIGESTED. Title aud subject-matter. T. D. No. Page. Pomeroy & Fischer, United States v. ; enamel white (suit 3603) Pomeroy & Fischer, United States r. ; enamel white (suit 3603) . . . . Popper, Leo, & Sons, United States d.; imitation pearls (suit 3675) Popper, Leo, & Sons v. United States; imitation precious stones; beads (suit 3702) Popper & Sons v. United States; glass reflectors (suits 4163 and 4207) - Pray & Sons Company v. United States; wool rugs; sufficiency of protest (suit 1718) - Presbyterian Hospital v. United States; scientific apparatus (suit 2668) Proctor r. United States; extract of nutgalls (139 Fed. Rep.-, 586).. . Proctor, United States v.; extract of nutgalls (145 Fed. Rep., 126).. Prosser v. United States; forgings (suit 4057; 154 Fed. Rep., 721). . . Prosser v. United States; jurisdiction of General Appraisers (suit 4057; 158 Fed. Rep., 971) Pushee v. United States; bristles (suit 1575; 155 Fed. Rep., 265) — Q. Quaintance, J. E., v. United States, cotton articles (suit 3591) Quaintance, J. E., v. United States; cotton cloth (suit 3717) Quaintance, W. B., v. United States; cotton clotn (suits 3718 and 3775) Quaintance, W. B., v. United States; etamines (suit 3930) Quaintance v. United States; cotton cloth (147 Fed. Rep., 753) Quong Tong Yuen & Co., United States i;.; cuttlefish (suit 1843) Quong AVah Lung & Co. , United States v. ; cuttlefish (suit 1842) It. Ralli V. United States; findings of General Appraisers Ranft V. United States; cotton tapes Rathbun & Co. v. United States; rotten fruit (suits 3762 and 3765) . . Rathbun, United States r.; rotten fruit (suit 3765, 160 Fed. Rep., 77) Ravotto, Joseph A. , United States v. ; gauge of olive oil (suit 4484) Reboulin Fils & Co. v. United States; cherries in brine (suit 4061) Reboulih, Fils& Co., D. United States; cherriesin brine (suit 4065).. Reis, Kuno, United States v.; storage charges under pure-food law (suit 3578) Reiss V. United States; fish; appetit-sild Reiss I'. United States; cherries in maraschino (135 Fed. Rep., 248) . Reiss I'. United States; figs, preserved (126 Fed. Rep., 578) Reiss, United States D.; cherries in maraschino (142 Fed. Rep., 1039) Reiss & Brady, United States, v. figs, preserved (136 Fed. Rep., 741) Reiss A Brady v. United States; fish; sardines; sprats (suit 2573) Reiss Ji Brady v. United States; cherries in maraschino (suit 2280) . . Rheims Company, United States v.; pins; jewelry (suit 4105) Rheims Company!). United States; pins; jewelry (suit 4107) Rheims v. United States; fur strips (141 Fed. Rep., 486) Rheims, United States v. ; sufficiency of protest (suits 3529 and 4104) Rheims Company v. United States; fur strips (suit 3753) Rheims, United States v. ; braids of straw and cotton (suit 1227; 154 Fed. Rep., 865) Rheims Company-!). United States; trimmed fur hats (suit 4393; 154 Fed. Rep., 969) Rheims, United States v. ; evidence; production of samples (suit 3753; 143 Fed. Rep., 843; 154 Fed. Rep., 865) Richard, C. B., & Co. !). United States; silksin the gum (suit 3358). . Richard'w. United States; statuary (suit 4267; 151 Fed. Rep., 954).. Richard!). United States; statuary (suit 4267; 151 Fed. Rep., 954) . . Richards, C. B., & Co., United States v.; imitation pearls (s'uit 3689). * Memorandum decision; not digested. 26641 26521 26903 26903 27773 27093 26521 26544 27115 28001 28603 28385 26041 26903 26903 26521 26999 28460 28460 26821 25180 27430 28654 28210 27773 27093 25901 25602 25789 25049 27119 25946 26101 2733S 27397 27397 26598 27397 27136 28143 28185 (*) (*) (*) (*) (*) (*> (*) 252 252 528 57 77 R (*) (*) 126 (*) (*) 54 131 (*) 146 (*) (*) (*) (*) 261 95 258 95 258-259 (*) (*) (*) (*) 294 (*) (*) 76 319 27981 249 28008 (*) 27948 524 28601 524 26903 (*) COUKT CASES DIGESTED. 611 Title and subject-matter. Richard v. United States; medicated fruit juice (147 Fed. Rep., 891) Riegelman v. United States; polished cylinder glass, beveled (suit 3327; 134 Fed. Rep., 1021) Riegelman v. United States; glass; polished cylinder glass, beveled (127 Fed. Rep., 493) Ries & Goetz v. United States; lace neckwear (suit 3792) Riessner, United States v. ; flitters (suit 3330) Riggs V. United States; cotton cloth, figured (131 Fed. Rep., 568) Riggs, United States d.; cotton cloth, figured (136 Fed. Rep., 583) Riggs & Co., United States v.; figured cotton cloth (suit 3412; 200 U.S., 616) Riggs, United States v.; figured cotton cloth (203 U. S., 136) Ritchie v. United States; flax noils (141 Fed, Rep., 664) Roberts, Thos., & Co. v. United States; preserved pineapples (suit 5004) Robinson, 'S., v. United States; cotton cloth (suit 4004) Robinson, United States v.; lenses (140 Fed. Rep., 968) Robinson v. United States; woolen goods; act of 1894 (143 Fed. Rep., 919) Robinson, G., & Sent). United States; cotton yarn (suit 4887) Rocca, D., & Co., United States ■«.; gauge of olive oil (suit 4491) Roessler & Hasslacher Chemical Company, United States u.; ferro- chrome; ferrotungsten; ferromolybdenum; ferro vanadium; ferro- manganese (131 Fed. Rep., 576) '. .. Roessler & Hasslacher Chemical Company, United States v.; ferro- chvome, etc. (137 Fed. Rep., 770) Roessler & Hasslacher Chemical Company v. United States; verdi- gris (suit 3619) Romeo, F. , & Co. , United States v. ; gauge of olive oil (suit 4481) Rosenberg v. United States; braids, ramie Rosenberg v. United States; metal-thread fabrics (141 Fed. Rep., 379) Rosenberg, Jules & Hugo, v. United States; hat bodies; wool bands (suit 3643) Rosenberg v. United States; sufficiency of protest (146 Fed. Rep., 84) Rosenberg, United States u.; ramie braids (145 Fed. Rep., 343) Rosenthal, United States v.; entry, fraudulent (126 Fed. Rep., 766) Rosenthal & Grotta v. United States; lace neckwear (suits 3788 and 3945) Rossbach & Bro. v. United States; wool on the skin (suit 3955) Rothschild, Sons & Co. v. United States; leaf tobacco (suit 1724) Rothschild & Bro., United States v.; leaf tobacco (suits 1390-1392). . . Rouss, C. B. D. United States; cotton articles (suit 3592) Rouss, C. B., Estate of, v. United States; cotton articles (suit 3593). . . Rouss, Estate of, v. United States; lace neckwear (suit 3787) Rouss, C. B., Estate of, v. United States; postal-card albums (suit 3964) Rouss, C. B., Estate of, D. United States; trimmings (suit 3919) Ruhe V. United States; fees; bird inspection (suit 4170) Rumler, United States v. ; hatbands (suit 3248) Rump & Cattua, United States v. ; handmade paper (suit 4054) Rump & Cattus v. United States ; handmade paper (suit 4054) Ryer v. United States; pile fabrics of flax; portiferes (126 Fed. Rep., 246) .- S, St. Louis and Mississippi Valley Transportation Company v. United States; phosphoric acid (suits 1461 [12756]) Sahadi v. United States; ghee Sahadi v. United States; ghee — butter substitute (suit 4218; 152 Fed. Rep., 486) ♦Memorandum decision; not digested. T.D. No. 26926 25901 24949 27093 27136 25362 26156 27093 27721 26461 28460 26903 26397 26943 28210 28210 25392 26127 26041 28210 25833 26399 26903 27183 27033 25118 27093 27093 27397 28008 26041 26462 27093 28330 28330 27773 27397 27666 28330 25068 26341 27770 28546 612 COURT CASES DIGESTED. Title and subject-matter. United States v.; production of samples (suit 3970; 143 Fed. Rep., 843; 154 Fed. Rep., 196) Saks & Co. i'. United States; fur strips (suit 3970) Saks &.Co. V. United States; lace neckwear (suit 3786) Salomon Brothers & Co., United States n ; cotton waste (suit 4241). .. Salt t). United States; wire cable (suit 3138; 134 Fed. Rep., 1021) Salt D. United States; wire cable (127 Fed. Rep., 890) Sam Sing, United States v.; cuttlefish (suit 1845) Samstag & IJilder Brothers, United States v.: pins; jewelry (suit 4098).: Samstag!). United States; metal figures (suit 4394; 154 Fed. Rep., 756). San Yuen Hank & Co., United States d.; cuttlefish (suit 1838) Sapery 11. United States; type metal (135 Fed. Rep., 332) ■.... Sasso, G:, &SonB, United States i'.; gauge of olive oil (suit 4487) Schade v. United States; protest, sufficiency of (suit 1594) Schade h. United States; cotton cloth (147 Fed. Rep., 893) Schall, United States v.\ marrons (147 Fed. Rep., 760) Scherer,, Charles, United States v. ; ping-pong balls (suit 3400) Scherer, Charles, v. United States; pins — jewelry (suit 4514) Sph|ering, United States v.; synthetic camphor (suits 4182 and 4186) . . Schiff, Samuel, & Co. v. United States; horsehair goods (suit 4018) . . . Schiff V, United States; straw braids (140 Fed. Rep., 63) Schiff, United States v. ; millinery ornaments; pins Schiff, United States ».; millinery ornaments (139 Fed. Rep., 549). . . Schiff, United States v. ; sti-aw braids or plaits for hats(145 Fed. Rep., 1023) .' Schmidlj, M . , United States v. ; cut and colored glass (suit 3633) , Schmidt, United States «.; periodicals (89 Fed. Rep., 1020; 150 Fed. Btep., 239) Schmidt & Co., United States ri.; handmade paper (suit 4066) Schimdt & Co. j'. United States; smoked herring (suit 3905) Schmidt, United States?).; cut and colored glass (suit 3633) Schmidt, Hcinrich, v. United States; postal-card albums (suit 8965). Schmidt, Heinrich, v. United States; postal-card albums (suit 3987). Schmidt, K.,v. United States; handmade paper (suit 4066) Schmitt, M., United States i).; ping-pong balls (suit 3407) Schmitt V. United States; lace neckwear (suits 3785 and 3946) Schmitz V. United States; straw lace containing cotton thread (136 Fed. Rep., 268) Schmitz !). United States; straw lace containing cotton thread (suit 3499; 202 U.S., 616) Schmitz V. United States; straw lace containing cotton thread (146 Fed. Rep., 127) Schmitz & Co. v. United States; straw lace containing thread (suit 3500) SchmoU V. United States; buffalo hides (suit 4187; 154 Fed. Rep., 734) Schmoll, United States v.; buffalo hides (suit 4187; 154 Fed. Rep., 734) Schoellkopf, Hartford & Hanna Company v. United States; arrow- ■ root (suit 3986) Schoellkopf, Hartford & Hanna Company, United States v. ; coun- tervailing duty on paraffin (139 Fed. Rep., 58) Schoellkopf, United States v. ; petroleum products; countervailing ■ duty (146 Fed. Rep., 56) Schoellkopf v. United States; appeals from Board (147 Fed. Rep., 855) : Schoverling D. United States; recoil pads (142 Fed. Rep., 302) Schoverling, Daly & Gales, United States v.; recoil pads (suit 4006) Schrader & Ehlers, United States v.; pyroxylin smokers' articles (suit 4262) Schroeder v. United States; tiles (suit 4242 ) * Memorandum decision; not digested. T.D. i No. ' Page. 27981 249 27136 (*) 27093 (*) 27397 n 25901 (*) 25044 573 28460 (*) 27397 (*) 28261 366 28460 (*) 25992 558-559 28210 (*) 27666 (*) 27650 126 27447 362 26462 (*) 28210 C^) 28576 84 26903 (*) 26457 75-76 25830 369 26492 370 27227 76 26462 (*) 26739 415 27666 (*) 27397 (*) 27333 (*) 28330 (*) 28330 (*) 28330 (*) 26462 (*) 27093 (*) 25895 538-539 27333 (*) 27000 539 27666 (*) 28604 323 27920 322 28210 (*) 26119 405 27025 220-221 27638 25 26972 476 27502 (*) 28008 (*) 27984 550 COUET CASES DIGESTED. 613 Title and subject-matter. Schroeder v. United States; flint tiles (suits 4242-4243; 156 Fed. Rep . , 957) Schwarz, F. A., United States v.; i)ing-pong balls (suit 3404) Schwartz, United States v.; celluloid toys (140 Fed. Rep., 302) Schwarz, United States v. ; clown suits (suit 1648) Sciama & Co. v. United States; crude feathers (suit 3778) Scruggs, United States i;.; silk-wool dress goods (suit 1793; 156 Fed. Rep. , 940) Scruggs, Vandervoort & Barney Dry Goods Company, United States -i;.; silk dress goods (147 Fed. Rep., 888) Sentner, R., & Co. v. United States; pins — jewelry (suit 4518) Seven Packages of Tea, United States v. ; tea; reimportation of con- demned tea (126 Fed. Rep., 224) Seventy-Five Bales of Tobacco, United States ■;;.; forfeiture of tobacco Seventy-Five Bales of Tobacco, United States v.; forfeiture of tobacco (147 Fed. Rep., 127) Seyd V. United States; paper (suit 4211 ; 152 Fed. Rep. , 657) Seyd, United States v.; handmade surface-coated paper (suit 4211; 158 Fed . Rep. , 408) Sgobeli). Robertson; protest, timeliness of (126 Fed. Rep., 577) Snallus V. United States; hair waste (129 Fed. Rep., 845^ Shallus 1). United States; embroidered hosiery (suit 1563) Shallus, United States v. ; rotten fruit (suit 1567) Shallus V. Stone; sheep dip (suit 1848) Shallus V. United States; tin disks (suit 1686; 155 Fed. Rep., 213). Shaw V. United States; reciprocity — ^leakage of wine (suit 5067; 158 Fed. Rep.,' 648) Shaw V. United States; shortage of wines (141 Fed. Rep., 469) Shaw, United States v.; shortage of wine (144 Fed. Rep., 329) Shaw & Co. V. United States; shortage of wine; leakage (suit 3907; 203 U. S., 591) Shedd V. United States; conspiracy to defraud the United States. . Sheldon v. United States; bone size (127 Fed. Rep., 494) Sheldon, G. W., & Co. v. United States; gelatin toys; lithographic prints (suit 3981) Sheldon, G. W. , & Co. , United States v. ; imitation pearls (suit 1669) Sheldon, G. W., & Co. v. United States; preserved palms (suit 3281) Sheldon, G. W., & Co. v. United States; preserved palms (suit 3364) Sheldon, G. W., & Co. v. United States; bottle charges (suit 1898). Sheldon v. United States; scrap iron (suit 4162; 152 Fed. Rep., 318) Sheldon v. United States; scrap iron (suit 4162; 159 Fed. Rep., 105) Shreve & Co., United States v.; precious stones; rock-crystal ron- delles (suit 3658) Sidenberg & Co. v. United States; lace neckwear (suits 3874, 3934, 3952, 3984, 4000, and 4072) Siebold, United States v. ; handmade paper (suit 4053) Siebold, J. H. & G. B., d. United States; handmade paper (suit 4053) Siegel-Cooper Company v. United States; lace neckwear (suits 3784 and 3947) Siegman v. United States; regalia (141 Fed. Rep., 491) Siegman & Weil v. United States; nickel-plated zinc sheets (suit 3599) Siegman & Weil v. United States; nickel-plated zinc sheets (suit 3599) '. Silberstein, United States v. ; panne velvet (suit 4092 ; 153 Fed. Rep. , 965) Silva V. United States; feathers, peacock (127 Fed. Rep., 781) Simon v. United States; flax drawnwork (131 Fed. Rep., 649) Simon, United States v. ; drawnwork (139 Fed. Rep., 3) * Memorandum decision; not digested. 28544 26462 26657 27773 26462 28580 27652 28210 25116 27310 27449 27827 28514 25048 25041 27397 27773 27825 28324 28517 26488 27226 27773 27430 24950 26903 26903 26462 26101 28460 27852 28602 26903 27093 27666 28330 27093 26402 26341 27502 27979 24921 25363 26251 614 COXTET CASES DIGESTED. Title and subject-matter. Simpson, Crawford & Simpson v. United States; cotton articles (suit 3594) Simpson, Crawford & Simpson v. United States; horsehair goods (suit 4028) Simpson, Wm., v. United States; flax articles (suits 3736 and 3881), Six Parcels of Placer Gold v. United States; placer gold, seizure and forfeiture of (76 Pac, 473) Sixteen Bolts of SUk, etc., r. United States; ba^age (140 Fed. Rep., 843). -Sixteen Bolts of Silk, United States r. ; baggage, dutiable articles in (139 Fed. Rep., 1008) Slazenger, F. L., United States v.; ping-pong balls (suit 3409) Sloane v. United States; rugs, measurement of (135 Fed. Rep., 916) Smith V. United States; bottles containing anchovies and extract of meat (130 Fed. Rep., 104) Smith V. Computing Scale Company; agate bearings (147 Fed. Rep., 890). Smith & Sons Carpet Company, United States v.; dutiable value; dutiability of commissions (132 l<''ed. Rep. , 1007) Smith Company, Alfred A., v. United States; rubber sponges (143 Fed. Rep., 691) Smith Company, Alfred H., v. United States; rubber sponges (149 Fed. Rep., 1022) Sobrinos de Ezquiaga v. United States; olives Solvay Process Company, In re; protest, sufficiency of (134 Fed. Rep. , 678) Solvay Process Company v. United States; protest, sufficiency of (suit 1593) Soy Hing Cheong & Co., United States v.; cuttlefish (suit 1834) Spalding, A. G., & Bros., United States v,; ping-pong balls (suit 3403). Spencer v. United Stales; apricot kernels (146 Fed. Rep., '112) Spencer v. United States; dirt in nuts (143 Fed. Rep., 916) Spencer, United States t).; apricot kernels (suit 3973 ; 146 Fed. Rep., 112). Spenceri). United States; dirt in nuts (suit 3953; 143 Fed. Rep., 916). Spero 'v. United States; feathers, eagle, and condor quills (135 Fed. R?p., 915) - Spiegelberg & Co. v. United States; silk chiffon veilings (suit 4022) Spry Lumber Company v. United States; entry; port of Chicago (128 Fed. Rep. , 306) Spry Lumber Company, United States r.; entry (142 Fed. Rep., 432) Spry Lumber Company v. United States: entry (142 Fed. Rep., 432) Spry Lumber Company D. United States; entry (suit 1556; 20111. S., 644). Spry Lumber Company v. United States and United States v. Spry Lumber Company; entry (suit 1556; 142 Fed. Rep., 432) Stein Company, Abe, reunited States; Angora goatskins (suit 902). Stein Company, Abe, v. United States; mocha skins (suit 4239) Steiner, James, United States v.; shell necklaces (suite 1679-80) Steinhardt v. United States; purses (148 Fed. Rep., 512) Steinhardt, A., &Bro., United States -!'.; metal purses; jewelry (suit 3170). Steinhardt v. United States; garters (141 Fed. Rep. , 494) Steinhardt v. United States; smokers' articles (126 Fed. Rep., 443). Steinhardt, A., & Bro. v. United States; postal-card albums (suit 26041 26903 26903 25200 26827 27136 26462 25878 25136 27263 25394 27006 27746 27707 26039 27666 28460 26462 27184 26974 27893 27877 n (* 428 274-275 (*) (*) 486 70 8 210 518-519 519 385 449 (*) (*) 30 10 31 10 3966). 159 Steinhardt, A., & Bro. v. United States; trimmings (suit 3920). Steinhardt, United States, v. Beaded leather bags (suit 4905; Fed. Rep., 273) Stem V. United States; silk and cotton cloth * Memorandum decision; not digested. 25897 27397 254 (*) 25135 26826 26826 / 246 \ 431 246-247 246-247 27230 (*) 27136 27093 28210 26903 25468 (*) (*) s 459 26641 26740 25138 (*) 297 514 28330 28330 (*) (*) 28541 25387 42 510-511 COURT CASES DIGESTED. 615 Title and subject-matter. Stem & Stem v. United States; chiffon bands; silk ribbons (suit 3030) :. Stem Brothers v. United States; artificial silk (suit 3504) Stemfeld i;. United States; ramie embroideries (suit 3503) Sternfeld, Julius, v. United States; etamines (suit 4113) Stewart, United States u.; silk, rereeled (133 Fed. Rep., 811) Stiner, Wm. H. , & Son, United States v. ; imitation pearls (suit 3673) Stim, L. & E., 1). United States; silk chiffon bands (suit 2943) Stone, Chas. D., & Co. -u. United States; arachid oil (suit 1865) Stone, Chas. Ti.^& Co. v. United States; molded earthenware (suit 1903) Stone, Charles D., & Co. v. United States; molded earthenware (suit 4652) Stone & Downer v. United States; lead buckles (suit 1855) Stone & Co. v. United States; bristol board; drawing paper (suit 4132) Stone & Co. v. United States; time detectors (suit 1736) Stone V. Shallus; damage allowance; decayed fruit (137 Fed. Rep., 674) Stone & Downer Company v. United States; nickel-plated zinc sheets (suit 1604) Stone & Downer Company v. United States; mixed wools (147 Fed. Rep. , 603) Stone V. Shallus; rotten fruit (143 Fed. Rep., 486) Stone V. Whitridge; currency of invoice; valuation of rupee (129 ■ Fed. Rep., 33) Strachan, D., v. United States; cotton damask articles (suit 3652). . Strachan, D., v. United States; cotton damask articles (suit 3998). . Stratton v. Komada; sake (148 Fed. Rep., 125) Stratton v. Olcovich; strawboard Straus, Adolph, & Co. v. United States; toy jewelry (suit 3106) Straus, F. A., & Co. v. United States; ramie sliver (suit 3738) Straus & Sons, United States v.; molded earthenware with single- color glaze (suit 4029) Strauss, United States v. ; ping-pong balls (128 Fed. Rep. , 473) Strauss, United States v. ; ping-pong balls (136 Fed. Rep., 185) Stravapoulos v. United States; olive oil (suit 4147) Stroheim & Romann v. United States; cotton cloths (suit 4023) Strohmeyer & Arpe Company, United States v.; gauge of olive oil (suit 4482) Strong, Lee & Co. v. United States; button blanks (suit 1156) Sucesores de Mayol Hermanos y Cia v. United States; review of re- appraisement decision of Board of General Appraisers (suit 1716) . Sullivan v. United States; fur strips (141 Fed. Rep., 486) Sullivan, Drew & Co. v. United States; horsehair goods (suit 4019). Sun Chong Lung, United States v. : cuttlefish (suit 1837) Sun Kwong On v. United States; ducks' eggs Sun Kwong On v. United States; ducks' eggs (143 Fed. Rep., 115) Sundheimer Brothers v. United States; lace neckwear (suits 3783 and 3948) ! Sundheimer Brothers v. United States; trimmings (suit 3921) Swano). United States; grease, wool (149 Fed. Rep., 304) Swedish-American Telephone Company v. United States; carbon disks (suit 1671) Switzer & Schussel v. United States; gallilith (suit 4270) Syndicate Trading Company v. United States; cotton articles (suit 3595) Syndicate Trading Company v. United States; lace neckwear (suit 3782 ) Syracuse Smelting "Works v. United States; tin plate; waste (suit 4473) * Memorandum decision; not digested. T. D. No. Page. 26101 (*) 27773 (*) 27773 (*j 28582 (*) 25898 506 26903 (*) 25901 (* 28210 (*)' 28210 (*) 28210 /■*\ 28008 (*) 27136 (*) 27397 (*) 26315 27502 146 (*) 27515 578 27133 146-147 25154 141 28008 S 28008 27514 488 26339 539 26903 R 26462 27333 (*) 25004 425 25995 425-426 27430 8 26903 28210 R 27430 26521 (*) 26598 294 26903 f) (*) 28460 26401 233 27224 233 27093 (*) 28330 25605 315 28582 (*) (*) 27773 26041 (*) 27093 (*) 27773 (*) 616 COURT CASES DIGESTED. Title and subject-matter. T. D. No. Page. T. Tagliabue Manufacturing Company r. United States; thermometers (suit 4246) Takakuwa, United States v. : midzuame (2 Hawaii, .350) Tank, S. Y., & Co., United States v.; cuttlefisli (suit 1839) Tartar Chemical Company, United States )'.; reciprocity; crude tartar from Algeria; reciprocitv with France (127 Fed Rep., 944). . Teed v. United States; fish; cream of codfish (126 Fed. Rep., 447).. Tefft, Weller & Co. r. United States; cotton damask articles (suit 3992) Teller Brothers v. United States: tobarco (suits 1747-8) Thomas v. Barnett; merchandise entitled to debenture; whisky in unsafe packages (135 Fed. Rep., 172) Thomas v. Barnett; merchandise entitled to debenture (144 Fed. Rep., 338) Thomas v. Hempstead; philosophical and scientific instruments (129 Fed. Rep. , 1007) Thomasr. United States; silk powder (140 Fed. Rep., 93) Thomas & Co. r. United States; silk powder (suit 3897; 145 Fed. Rep. , 1023) Thomas'!). Schwarz; celluloid toys (140 Fed. Rep. ,'989) Thomas i'. Vandegrift; boiler flues (suit 1.553; 153 Fed. Rep., 591). . Thomas v. Wanamaker; dress goods, embroidered (129 Fed. Rep., 92) Thomas v. William Cramp & Sons Ship and Engine Building Com- pany; metal alloy (142 Fed. Rep. , 734) Thorburn, J. M., & Co. v. United States; flower bulbs (suit 90) Thorpe i'. United States; doubtful question of fact (suit 266; 154 Fed. Rep. , 864) Three Bales Containing Rugs, United States v.; forfeiture — ^false invoice (suit 9) Thumauer, United States v.; decorated china (suit 4016; 152 Fed. Rep., 660) Tice & Lynch, United States v. ; books for literary society (suit 3323) . Tiffany v. United States; bronze ornaments (142 Fed. Rep., 282). . . Tiffanv, United States v.; duty, action to recover (137 Fed. Rep., 971)". Tiffany v. United States; jade (126 Fed. Rep., 255) Tiffany !'. United States; purses and handbags (131 Fed. Rep., 398). Tiffany, United States i'. ; action for duties Tiffany v. United Statec; action for duties (153 Fed. Rep. , 969) Tiffany, United States v.: action for duties (1-54 Fed. Rep., 740) Tiffany v. United States;' statuary (suit 4036; 154 Fed. Rep., 168).. Tonk & Bro. v. United States; metronomes; clarinet mouthpieces (suit 122) Trafton v. United States; conspiracy to defraud the United States. . Train-Smith Company v. United States; rags (140 Fed. Rep., 113). . Train-Smith Company v. United States; riigs (suit 3347) Traitel v. United States; quarry tiles (131 Fed. Rep., 994) Trefousse v. United States; gloves (144 Fed. Rep., 708) Trefousse, United States v.; gloves (suit 4129; 144 Fed. Rep., 708). . Treibs Brothers, United States v. ; imitation pearls (suit 3696) Treide & Sons, v. United States; embroidered hosieiy (suit 1559)... Trevor v. United States; lace neckwear (suit 3781) Tuckett V. United States; animals for breeding purposes (suit 1197). Tuska, A. L., v. United States; crude feathera (suit 3755) Two Hundred and Eighteen and One-Half Carats Loose Emeralds v. United States; baggage forfeiture (154 Fed. Rep. , 839) Two Hundred Eighteen and One-Half Carats Loose Emeralds, United States v.; forfeiture — smuggling (153 Fed. Rep., 643) * Memorandum decision; not digested. 27773 26736 28460 24947 25137 28008 27773 26054 27637 (*) (*) 369 468 262 (*) (*) 60 60 25607 420 26459 505 27230 (*) 27065 91 27976 528 25155 203 27034 365 26101 (*) 28146 102 28387 278 27857 97 26041 (*) 26879 393 26313 216 25051 333 25316 459 27754 216 28057 216 28107 216-217 27982 523 27093 (*) (*) 27430 26484 460 27383 (*) 25389 460 27023 309 28000 309 26903 (*) 27397 *) 27093 * 27430 *) 26521 (*) 28235 273 27851 273 COUKT CASES DIGESTED. 617 Title and subject-matter. U. Uhlmann, Oscar, v. United States; wool on tlie skin (suit 3235)..... yilmann v. United States; duress; additions to invoice value (suit 3461). Ulmann v. United States; flax drawnwork (131 Fed. Rep., 649) Ulmann, United States v. ; drawnwork (139 Fed. Rep. , 3) Ulmann, B . , & Co. v. United States; etamines (suit 4118) , . Ungerer & Co., United States v. ; enfleurage grease — combinations of essential oils (suit 4151) Ungerer & Co. v. United States; artificial musk (suit 4123) University of Missouri v. United States; scientific apparatus (suit 1564). Urmston, United States v. ; interest (suit 102) _. Utard V. United States; bottles with cut-glass stoppers (128 Fed. Rep., 422) Vandegrift, F. B., & Co. v. United States; goat hair (suit 1682) Vandegrift, F. B., & Co. v. United States; granite monuments (suit 4849). Vandegrift v. United States; sufficiency of petition (suit 4265; 154 Fed. Rep. , 923) Vandegrift, United States v.; sheared-steel shapes (142 Fed. Rep., 448). Vandegrift, In re; sheared-steel shapes (139 Fed. Rep., 790) Vandegrift & Co. v. United States; basic photographic paper (suit 3621). Vandegrift & Co. v. United States; sulphur (Suit 1832) Vandiver, United States v.; duty, custom-house broker's liability for (133 Fed. Rep., 252) Vandiver v. United States; sulphur (suit 1856) Vandiver v. United States; sulphur (suit 1856; 156 Fed. Rep., 961). Vantine v. United States; appliqu^ed fabrics (suit 3576; 155 Fed. Rep., 149)....; Vantine v. United States; granite lanterns (suit 4889; 159 Fed. Rep. , 289) Vantine, A. A., & Co. v. United States; selvage of rugs (suit 3288). Veil Brothers i;. United States; leather watch guards (128 Fed. Rep., 471). Veith, United States v. ; pins; jewelry (suit 4103) Veith, United States v. ; imitation pearls (suit 3665) Veit, Son & Co., United States v.; imitation pearls (suit 3682) Veit, Son & Co. v. United States; ornaments; jewelry (suit 3340). . Veit, Son & Co., United States v.; pins; jeweliy (suits 4096, 4097, 4100, and 4101) Victor V. United States; sheets, nickel-plated zinc (128 Fed. Rep., 472). Victor V. United States; nickel-plated zinc sheets (suit 3570) Vietor, F., & Achelis v. United States; schappe silk (suit 3959) Villari, United States v.; rotten fruit (suits 3762, 3767; 160 Fed. Rep., 77) Villari v. United States; rotten fruit (147 Fed. Rep., 766) Voight V. Mihalovitch; cherries in alcohol (125 Fed. Rep., 78) Von Baur v. United States; featherstitch braids (141 Fed. Rep., 439) Von Baur v. United States; featherstitch braids (suit 3640) Von Bernuth v. United States; silk yam, imitation (133 Fed. Rep., 800). Von Bernuth v. United States; imitation silk yam (146 Fed. Rep., 61) Voss & Stem, United States v. ; chantilly lace (suit 2099) Voss & Stem v. United States; lace neckwear (suits 3780 and 3949) *Kemorandum deciKion; not digested. 26101 25901 25363 26271 28582 28210 28582 26641 28327 25115 28330 28210 28209 26924 26314* 25901 27773 26036 27917 28521 28188 28543 26041 25007 27397 27093 26903 26903 27397 25005 27397 28582 28654 27396 25092 26456 27397 25870 27028 26521 27093 (*) (*) 202 202 (*) (*) (*) (*) 329 71 (*) (*) 58 531 531 (*) (*) 226 544 544 19-20 311-321 (*) 345-346 (*) (*) (*) (*) (*) 583 (*) (*) 146 146 94 73 (*) 510 510 (*) (*) 618 COURT CASES DIGESTED. Title and subject-matter. T.D. No. W. Wabash. Railway Company v. Pearce; liens; carriers' lien for duties (192 U.S., 179) Waddell 7). United States; hone-stone polishers (135 Fed. Rep., 211). "Waddell & Co. v. United States; hones (suit 4080) Waddell, R. J., & Go. v. United States; hones (suit 4505) Waentig, Charles R., v. United States; cotton damask articles (suit 3995) Wah Hing Lung & Co., United States v.; cuttlefish (suit 1835) "Wah Hing Lung, United States v. ; cuttlefish (suit 1841) "Wah Kee, Y. L., & Co., United States v.; cuttlefish (suit 1846) Wakem v. United States; decalcomania labels Wakem v. United States; broken riqe (147 Fed. Rep., 874) "Wakem & McLaughlin v. United States; fruit essence (suit 4043) . . . Waldorf-Astoria Segar Company v. United States; Spanish gold (suit 4058) Walker, W. A., v. United States; ci'avenette; waterproof cloth (suit 2250) Walker, W. A., v. United States; waterproof cloth (suit 4011) Wallace, Muller & Co. (Limited) v. United States; sugar; counter- vailing duty (suit 4056) Walsh, United States v. ; wax, Chinese Walsh, United States v. ; flax-wool fabrics (suit 1849 ; 154 Fed. Rep. , 770, 749) Walsh, United States v. ; flax-wool fabrics (suit 1849) WanamakSr, United States v.; ping-pong balls (136 Fed. Rep., 266). Wanamaker, John, v. United States; embroidered gloves (suit 1308). Wanamaker, John, v. United States; figured cotton cloth (suit 1320). Warner v. United States; Philippine Islands, importations from; military tariff (40 Ct. Cls., 1) Warner v. United States; importations from United States into Philippines (197 U. S., 419) Warner v. United States; importations into Philippines (United States Supreme Com't) Warner u. United States; importations from United States into Philippines (202 U. S., 484) Webb, Chas. J., & Co. v. United States; goat hair (suit 1205) Weber v. United States; fish roe (135 Fed. Rep. ,918) Weber v. United States; caviar in tins (suit 3638) Wedeles Brothei-s v. United States; leaf tobacco (suit 1723) Weidman Silk Dyeing Company, United States v.; dyers' sticks (suit 4251) Weinberg v. United States; imitation pearls (139 Fed. Rep., 1006). . Weinberg, United States v.; imitation pearls (139 Fed. Rep., 1006). . "Welles & Locke v. United States; copper cylinders (suit 4138) Wells, Fargo & Co., United States v.; imitation pearls; (suit 3680). Wells, Fargo & Co. v. United States; personal effects; baggage (suit 1702) Westervelt v. United States; American shooks (150 Fed. Rep., 378V . "Wetherell Brothers v. United States; sheet steel m strips (suit 1399). . Wetstein, William, v. United States; fans (suit 3763) "White i;. IJnitedStates; exparte aifidavits(suitl067 ; 154 Fed. Rep. , 175) "Whitridge, United States -u. ; value of rupee (197 U. S., 135) "Whitridge, White & Co., United States v.; value of rupee (suit 1528; 195 U. S., 633) . : Wilcke, United States v.; steel strips (137 Fed. Rep., 1022) Wilcke V. United States; steel in strips (132 Fed. Rep., 1007) "Wildermann, C, Company, v. United States; lithographic prints (suit 4064) Wile, United States v.; reciprocity with France; cordials (130 Fed. Rep. , 331) * Memorandum decision; not digested. 25122 25781 27502 28460 28008 28460 28460 28460 25827 27395 26903 26903 26462 26903 27333 25869 27921 28325 26055 26521 26521 25314 26393 26462 27413 26521 25875 27502 27397 28008 26483 26483 27136 26903 27397 27511 27430 26903 28147 26126 25901 26158 25368 26903 25223 COURT CASES DIGESTED. 619 Title and subject-matter. Wile, Julius, Brother & Co. v. United States; reciprocity; spirits (suit 3224) Wilkinson Company, United States i;.; flax-wool fabrics (suit 1862; 154 Fed. Rep., 751) Wilkinson, E.. De F., Company v. United States; hones (suit 1829). Williams v. United States; cabinet wood (126 Fed. Rep., 838) Wills, Joseph, v. United States; tanned kipskin (suit 2482) Wilmerding v. United States; clerical error (139 Fed. Rep., 1004). Wilson V. United States; cotton damask (138 Fed. Rep., 1007) Wilson & Son v. United States; lace neckwes-r (suit 3975) Wilson V. United States; cotton damask articles in the piece (146 Fed. Rep., 64) Wilson, Thomas, & Co. v. United States; cotton damask articles (suit 3990) Wimpfheimer v. United States; swivel-figured silks (142 Fed. Rep., 849) Wimpfheimer v. United States; swivel-figured silks (149 Fed. Rep., 1022) Wing On Wo v. United States; dried lizards (148 Fed. Rep., 334) . . . Wing Sing .Lung & Co., United States v.; cuttlefish (suit 1836) Winter v. United States; hides, buffalo Winter & Smillie, United States v.; Singapore buffalo hides (suit 2851; 134 Fed. Rep., 841) Witteman, United States ii.; forfeiture — customs revenue cases (152 Fed. Rep., 377) Wood, United States v. ; steel floor plates (suit 1699) Wood, Chas. H., v. United States; flax card waste (suit 1734) Wood, Chas. H., United States v. ; flax card waste (suit 1732) Wood & Selick v. United States; orange-flower water (suit 3546). . . Wood & Selick v. United States; floral waters (suit 4070) Woodbridge, C. L., & Co. v. United States; mohair braids (suit 3538) Woodruff V. United States; surgical needles (138 Fed. Rep., 946)... Woodruff V. United States; addition on entry (suit 1078; 154 Fed. Rep., 861) Woolworth V. United States; splash mats (suit 4140; 152 Fed. Rep., 483) Woolworth V. United States; splash mats Worthington, Smith & Co. v. United States; straw braids (suit 3749). . Worthington, Smith & Co. v. United States; straw braids (suit 3750) . . Worthington, Smith&Co., United States i;.; pins; jewelry (suit 4122). Worthington, Smith & Co., United States v.; sufficiency of protest (suits 3528 and 4122) t Wiirzburger & Hecht v. United States; straw braids (suit 3540) Wyman, Charles H., & Co. v. United States; protest — timeliness (suit 1798) . . . ■. Wyman v. United States; protest (suit 1798; 156 Fed. Rep., 97) ... Y. Yee Lung & Co., United States v. ; cuttlefish (suit 1844) Young V. Bohn; architectural drawings (141 Fed. Rep., 471) Young, Thomas, o. United States; cotton damask articles (suit 3996). Z. Zaloom, United States v.; sesame oil (144 Fed. Rep., 1022) Zaloom V. United States; sesame oil (140 Fed. Rep., 31) Zanmati v. United States; mushrooms Zanmati v. United States; mushrooms (suit 4176; 153 Fed. Rep., 880) -Zanmati, A., & Co., United States v. ; gauge of olive oil (suit 4485). . Zellerbach v. United States; bristol board Zimmermaim. & Meyer v. United States; horsehair goods (suit 4020) . . * Memorandum decision; not digested. T.D. No. 25901 28105 28330 25117 26101 26391 26290 27093 27092 28008 26878 27748 27496 28460 25184 25901 27876 28655 28330 28330 26462 27666 26341 26074 28207 27853 27766 26462 26041 27397, 27397 27773 28210 28439 28460 26392 28008 27195 26486 27499 28054 28210 27282 26903 (*) 269-270 (*) - 82 (*) 106 128 (*) 128 (*) 508 508 205 (*) 322 (*) 273-274 530 (*) (*) (*) (*) (*) 379 207-208 363 362 (*) (*) (*) (*) (*) (*) 455-456 (*), (*)' 31 497 496-497 375 376 (*) 77 620 COURT CASES DIGESTED. Title and subject-matter. Zimmennaim Company v. United States; untrimmed hats (suit 4167) Zimmerma,nn & Co. v. United States; hat braids (suit 2285) Zimmermann & Co., United States v.: sufficiency of protest (suit 3531) Zimmennann's Sons v. United States; untrimmed hats (suits 4007 and 4167) Zucca V. United States; mushrooms Zucca & Co. 1). United States; sliced mushrooms (suit 4184) Zucca & Co., United States i . ; gauge of olive oil (suit 4475; 154 Fed. Rep. , 172) Zucca & Co. V. United States; olive oil (suit 4733) T. M. No. 27430 27093 27397 27430 27499 28210 28002 28210 Pase. (*) (*) (*) (*) 375 (*) 387 (*) * Memorandum decision; not digested. O