Vol. II, p. 477, par. 445.

Cumulative duties. The provision relative to leather gloves in this paragraph, 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 applicable by virtue of the preceding provisions for gloves. Douillet v. U. S., (1904) 133 Fed. 1007.

Embroidered gloves. — This paragraph has been held not to cover gloves having three rows of embroidery, each of which presents on the back of the gloves the appearance of

Bone swords. - The provision for "swords in paragraph 154, relating to " swords, swordblades, and side-arms," does not include socalled "bone swords" used as curios, ornaments, etc., which are properly dutiable under paragraph 449. Morimura v. U. S., (1908) 165 Fed. 64.

"Chip." In Ollesheimer v. U. S., (1907) 154 Fed. 167, certain baskets were held not to be manufactures of "chip " within the meaning of that term as used in this paragraph.

Dress shields - Act of 1890.- In Darlington v. U. S., (1905) 136 Fed. 716, it was held that certain wearing apparel, consisting of dress shields, and composed in chief value of rubber, and in part of cotton, were dutiable as manufactures in chief value of India rubber, under paragraph 460, Tariff Act Oct.

three-plait crochet work, but is produced by the needle with only one cord or strand or thread. U. S. v. Robinson, (1900) 124 Fed. 1013; Trefousse r. U. S., (1905) 144 Fed. 708, affirmed (C. C. A. 1907) 154 Fed. 1005.

Neither does it include gloves having but three points each, each point having three distinct rows of stitching, though the stitching shows nine chains of embroidery on the outside of the backs of the gloves and nine single rows of stitching on the inside. U. S. v. La Fetra, (1909) 172 Fed. 297, affirmed (1910) 178 Fed. 1006, 101 C. C. A. 665.

1, 1890, and not under paragraph 349 of said Act, relating to wearing apparel composed of cotton, or in chief value thereof, and to such wearing apparel "having India rubber as a component material."

Grasses. Certain grasses were held to be more specifically provided for as manufactures of grass under this paragraph than as "artificial grains, leaves, or flowers," under paragraph 425. Bayersdorfer v. U. S., (1909) 171 Fed. 286.

Kinoki baskets. Baskets made of twisted kinoki wood shavings were held to be dutiable as "manufactures of chip," under this paragraph. Morimura v. U. S., (1909) 167 Fed. 687.

Rubber recoil pads, intended for reducing the shock from the discharge of a gun, but

which are not a necessary attachment, their use being optional, were held, in the absence of satisfactory evidence of a commercial understanding in support of such classification, not to be dutiable as parts or fittings of guns, under paragraph 158, but as manufactures of India rubber, under paragraph 449. Schoverling r. U. S., (1906) 142 Fed. 302.

Rubber sponges are dutiable under this paragraph as manufactures of india rubber, and not under paragraph 82, relating to sponges. Alfred H. Smith Co. r. U. S., (1906) 143 Fed. 691, affirmed (C. C. A.) 149 Fed. 1022.

Straw lace sewed with thread which constitutes a substantial element of its cost, and without which the material could not be held together or be a merchantable article, is not within the provision in paragraph 409, for lace composed “wholly " of straw, but is dutiable as a manufacture in chief value of

Vol. II, p. 479, par. 450.

Beaver strips. - In Hermann r. U. S., (1905) 141 Fed. 486, it was held that socalled beaver strips, in the form of rectangular pieces of felted material measuring fifteen to twenty-four inches wide and thirtysix to forty-eight inches long, used in the manufacture of hats and composed in part of wool, but chiefly of rabbit fur, are not within the provision in paragraph 370 for articles of wearing apparel in part of wool, nor within that in paragraph 482 for hats or forms for hats, but are dutiable as manufactures in chief value of fur, under paragraph 450.

Fountain pens without the pen points are not "penholders" within the meaning of paragraph 187, but are dutiable as manufactures of hard rubber under paragraph 450, Schrader . U. S., (1910) 180 Fed, 953,

Leather watch guards, mounted with cheap miniature bits, stirrups, etc., intended to be worn by horsemen, are not "articles commonly known as jewelry," as provided for in paragraph 434, but are dutiable as manufactures of leather, under paragraph 450. Veil r. U. S., (1904) 128 Fed. 471.

Plaster of paris statuettes. Decorated and ornamental statuettes, made from plaster

of paris-sulphuric acid, lime, and waterare not taxable under paragraph 95, as china, porcelain, or crockery ware, including statuettes ornamented, etc., but are taxable under paragraph 450, as manufactures of plaster of paris, or of which such substance is the component material of chief value, not specially provided for in the Act. Bing v. U. S., (1903) 121 Fed. 194.

Slabs of mother-of-pearl. This paragraph covering manufactures" of mother-of-pearl was held to include mother-of-pearl made into slabs by cutting or grinding, which are designed for use in the manufacture of knife handles and similar articles. Morris European. etc., Express Co. r. U. S., (1906) 150 Fed. 608.

Bronze statuary. The provision for “statuary . . . wrought by hand. . . from metal," in paragraph 454, does not include a bronze statue cast in a foundry by artisans from a model made in plastic material by an artist, but upon which he did little or no retouching. Altman r. U. S., (1909) 172 Fed. 161.

But in U. S. r. Tiffany, (C. C. A. 1908) 160 Fed. 408. affirmed (1907) 154 Fed. 168, it appeared that a statute of great value and

conception to the last touch, was under the sculptor's constant supervision, and he did everything that a sculptor could do to make his work complete. It was held that this statue was within the provision of paragraph 454, for "such statuary as is cut, carved, or otherwise wrought by hand. . . from metal, and is the professional production of a statuary or sculptor only," and not within paragraph 450 as a manufacture of metal and ivory, ivory chief value.

"By hand."-Under this paragraph it is not necessary that the entire work on a statue shall be "by hand," nor that the entire handiwork must be that of the statuary or sculptor personally. U. S. t. Tiffany, (Č. C. A. 1908) 160 Fed. 408, affirming (1907) 154 Fed. 168.

Carved "cistern."- A "cistern" in several pieces, with figures sculptured thereon in almost full relief, is statuary" within the meaning of that term as used in this paragraph. U. S. v. American Express Co., (1905) 139 Fed. 89.

66

for

Metal statuary. The provision statuary .. wrought . . . from metal" does not require metal to be the only compo nent, or even the component of chief value. It is enough if it so greatly predominate as to characterize the entire work. U. S. r. Tiffany, (C. C. A. 1908) 160 Fed. 408, affirming (1907) 154 Fed. 168.

Painted calendar. The term "paintings," in paragraph 454, includes handpainted panels having a small calendar affixed, which is a trifling part of the entire article. Vantine r. U. S., (1909) 168 Fed. 562.

Painted lithographs. The provision in this paragraph for "paintings" in oil or water colors, does not include articles consisting of lithographic prints pasted on wood, and painted to a slight extent, and varnished. Steinhardt . U. S., (1909) 172 Fed. 168.

"Paintings." The expression paintings in oil or water colors," as used in this paragraph, is not a commercial term, but is used descriptively. Steinhardt v. U. S., (1909) 172 Fed. 168.

Paintings on on copper. Certain antique mythological paintings of great value and high artistic character, consisting of a ewer and tray made of copper, and enameled by a process not now understood, were held not to be covered by the provision in paragraph 159, for "sheets, plates, wares, or articles of iron, steel, or other metal, enameled or glazed with vitreous glasses," but were duti

Vol. II, p. 480, par. 456.

able under paragraph 454, as paintings in oil or water colors." Amerman v. U. S., (1900) 124 Fed. 298.

Paragraph construed liberally. In providing a low rate of duty on works of art in this paragraph Congress evidently intended to welcome the works of meritorious artists and sculptors, and to exclude from the low rate the productions of artisans and empirics. The definition of statuary as "the professional production of a statuary or sculptor only" was aimed against such articles as are made by machinery or unskilled labor, or are cast in large numbers from molds by ordinary workmen. Such paragraph should be construed liberally. U. S. v. Tiffany, (C. C. A. 1908) 160 Fed. 408, affirming (1907) 154 Fed. 168.

Professional productions of a statuary or sculptor. A marble figure, produced in the establishment of a professional sculptor, under whose instructions the original model was made, and who gave such oral instructions and other supervision as were necessary to insure a faithful reproduction of the design, was held to be "statuary," within the meaning of paragraph 454, where it is provided that that term, wherever used in the Act, "shall be understood to include only such statuary as is the professional production of a statuary or sculptor only." Sibbel v. U. S., (1900) 124 Fed. 105.

Reciprocal commercial agreements. The definition given the term statuary," as used in this Act, governs the provision for "statuary" in section 3, and the reciprocal commercial agreements negotiated as provided in said section. Altman v. U. S., (1909) 172 Fed. 161.

"Solid block.". - The words "solid block," as used in this paragraph, do not refer to metal. U. S. r. Tiffany, (C. C. A. 1908) 160 Fed. 408. affirming (1907) 154 Fed. 168.

Statues in pieces. The provision in this paragraph for statuary produced from a solid block or mass of marble," etc., is not limited to statuary made from single blocks, and has been held to include statues each carved from three solid blocks of marble. U. S. r. Perry, (1904) 133 Fed. 841.

Bronze statuary Reciprocal agreement with Italy. See under this title, vol. 2, p. 501, sec. 3.

Pen and ink drawings. See under this title, vol. 2, p. 501, par. 703. Splash mats or screens. - See under this title, vol. 2, p. 426, par. 208.

sisting of tables on top of which are affixed smokers' accessories, and of an ornamental miniature automobile for the use of smokers, are dutiable as "smokers' articles" under this paragraph, and not as "house or cabinet furniture of wood," under paragraph 208. Steinhardt v. U. S., (1903) 126 Fed

Vol. II, p. 481, par. 462.

Umbrella sticks with celluloid handles. Umbrella sticks of wood having celluloid handles, that constitute the chief element of value in the articles, are more specifically provided for as "sticks for umbrellas" in

Vol. II, p. 481, par. 463.

Flax noils are dutiable as waste, under this paragraph, and not under paragraph 326 as "tow of flax" by similitude. Ritchie v. U. S., (1905) 141 Fed. 664.

Fur combings. In U. S. v. Hatters' Fur Exch., (1907) 153 Fed. 595, it was held as to combings of loose or dead hair obtained in preparing rabbit or hare skins, which are commercially known as "hares' combings" or "fur waste," and which, after further treatment, are used as an adulterant in cheap hats, that they are dutiable as waste under this paragraph, and not as furs prepared for hatters' use under paragraph 426, nor free of duty as furs, undressed," under paragraph 561.

Ground cork refuse. Small pieces of cork, which have been produced by grinding the refuse of cork bark for convenience in handling, and which need further preparation before becoming fit for its ultimate use in the manufacture of linoleum, etc., have been held to be dutiable as waste, under this paragraph, and not as a manufacture of cork under para

Vol. II, p. 482, sec. 2.

Phtalic anhydride and tetrachlorphtalic anhydride. Two coal-tar preparations, consisting of phtalic anhydride and tetrachlorphtalic anhydride, which, though not acids chemically, are commercially known as, and perform the functions of, acids, were free of

Vol. II, p. 482, par. 468.

Albumen. An article which is not albumen in the technical language of chemists, though one in common speech, is not within paragraph 245, putting a duty on “albumen,

Vol. II, p. 482, par. 473.

Amendment. This paragraph was amended by Act of March 3, 1903, ch. 998, 32 Stat. L. 1023, 10 Fed. Stat. Annot. 71.

Construction of paragraph. This paragraph does not limit the right of free importation to citizens of the United States, nor restrict it to animals imported for the personal use of the importer, and not for sale; and, in view of the manifest policy of the provision to encourage improvement in the breeds of live stock by farmers and stock raisers, neither the administrative officers

Cotton waste containing jute. -- See under this title, vol. 2, p. 488, par. 537.

Floral waters. - See under this title, vol. 2, p. 504, sec. 6.

See under this title,

Granito or terrazo. vol. 2, p. 504, sec. 6. Hog hair. 490, par. 569. Remnant piece of fur. See under this title, vol. 2, p. 489, par. 561.

See under this title, vol. 2, p.

Small tin disks. -See under this title, vol. 2, p. 412, par. 134, and p. 423, par. 193. Wood flour. See under this title, vol. 2, p. 426, par. 208.

Vol. II, p. 483, par. 478.

Vol. II, p. 484, par. 482.

Chrome alum. - The provision for articles in a "crude state," in this paragraph, does not include chrome alum, which is removed from its crude state of a paste by a crystallizing process, in which it is freed from inci

Vol. II, p. 484, par. 483.

Importations of Porto Rican products. All articles of Porto Rican origin exported from Porto Rico to foreign countries after the passage of the Foraker Act of April 12, 1900, 31 Stat. L. 77, 5 Fed. Stat. Annot. 762, may, since the proclamation of the President on July 25, 1801, doing away with the fifteen per cent. duty imposed under section 3 of that Act, be imported into the United States free of duty under paragraph 483, provided the articles have not been advanced in value or improved in condition by any process of

dental impurities. Kuttroff v. U. S., (1909) 169 Fed. 283, 94 C. C. A. 559.

Zinc dust. To the same effect as the original note, see U. S. v. Klipstein, (1901) 123 Fed. 996.

manufacture or other means. (1902) 24 Op. Atty. Gen. 55.

Tobacco grown in Porto Rico after the cession of that island to the United States, and brought into this country for warehousing, and afterwards exported to Canada and thence returned to the United States, is within the benefits of paragraph 483. (1903) 24 Op. Atty.-Gen. 612.

Proof of identity. - Roberts v. U. S., (1910) 178 Fed. 607, following U. S. v. Dominici, (C. C. A. 1897) 78 Fed. 334, set out in the original note.

under paragraph 3, as a chemical compound or salt not provided for. Gabriel v. U. S., (1903) 121 Fed. 208.

Easter goods and novelties, that they were not "toys" within the meaning of paragraph 418, but "birds, stuffed," under paragraph 493.

Vol. II, p. 485, par. 498.

Under Act of 1894. In U. S. v. Markt, (1899) 124 Fed. 1012, it was held that the provision in Tariff Act of Aug. 27, 1894, ch. 349, sec. 2, Free List, par. 407, 28 Stat. L. 538, for "bolting cloths, especially for mill

Vol. II, p. 486, par. 502.

Unbound portfolios. In Downing v. U. S., (1903) 130 Fed. 393, it was held that the provision in paragraph 502, for "books and pamphlets 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, nineteen

Vol. II, p. 486, par. 503.

Architectural portfolios. This paragraph includes architectural portfolios containing eighteen or twenty pages of illustrations and

ing purposes, but not suitable for the manufacture of wearing apparel," was not limited to bolting cloth composed of silk, but included also bolting cloth made of fine copper-wire gauze.

and twenty-four sheets of pictures and prints, and accompanied, respectively, with four and twelve loose pages printed in foreign lan guages; each portfolio having a loose outside covering, bearing the title of the work.

Books for children's use. See under this title, vol. 2, p. 468, par. 400.

a preface of fifteen lines in German. Downing v. U. S., (1905) 140 Fed. 92, following Downing v. U. S., (1903) 130 Fed. 393.