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1. McKesson, (1909) 172 Fed. 168, following Merck v. U. S., (1906) 151 Fed. 14, 80 C. C. A. 510.
Scammony resin, prepared from gum scam mony, or scammony root, and used principally in compounding medicines, is dutiable as a drug advanced in value or condition, un der paragraph 20, rather than as a medicinal preparation, under paragraph 67. U. S. v. Martin, (1907) 155 Fed. 264.
Balsam in capsules. --- See under this title, vol. 2, p. 400, par. 68.
Capers pickled in vinegar. - See under this title, vol. 2, p. 431, par. 241.
Herbs in alcohol. - See under this title, vol. 2, p. 504, sec. 6.
Persian berry extract. — See under this title, vol. 2, p. 504, sec. 6.
Wai san. – See under this title, vol. 2, p. 433, par. 257.
Vol. II, p. 395, par. 22.
Extract of mangrove bark. - See under this title, vol. 2, p. 488, par. 542.
Vol. II, p. 396, par. 23.
Gelatin. - So-called “finings," an article consisting of gelatin containing considerable proportion of sulphurous acid or sulphite as a preservative, is dutiable as “ gelatin,” under paragraph 23, and not as a manufacture of gelatin, under paragraph 450, or as an un.
enumerated manufactured article, under sec. tion 6. Sonoma Wine, etc., Co. v. U. S., (1900) 123 Fed. 999.
Bone size. — See under this title, vol. 2, p. 504, sec. 6.
Vol. II, p. 396, sec. 32.
Soluble grease. - See under this title, vol. 2, p. 504, sec. O.
Vol. II, p. 397, par. 40.
Measurement. The description of mer. chandise in an invoice as contained in “gal. lon" tins is not to be taken as conclusive against the importers, as fixing the amount contained in the tins for the assessment of duty. Such descriptions do not purport to indicate exactly the amount so contained, and it is the duty of government officers to ascertain as nearly as possible the quantity imported. U. S. v. Zucca, (1907) 154 Fed. 172.
Olive oil in large cans. - In U. S. v. La Manna, (1907) 154 Fed. 927, affirmed (C. C. A, 1908) 158 Fed. 1022, the court in constru. ing paragraph 40, providing (1) for olive oil "in bottles, jars, tins, or similar packages," and (2) for “ olive oil not specially provided for," held, that oil in five-gallon tins, in which form it is not sold to the consumer but to hotels and retail dealers, is not subject to the first provision, but to the latter.
Vol. II, p. 397, par. 43.
Powdered opium. — See · under this title, vol. 2, p. 395, par. 20.
Vol. II, p. 398, par. 53.
Enamel paint. - See under this title, vol. 2, p. 399, par. 57.
Vol. II, p. 398, par. 54.
Colors containing lead. — The provision for "colors . . . not containing quicksilver, but ... containing lead," in paragraph 54, is a more specific enumeration of colors containing lead than the provision for “colors ... not otherwise specially provided for," in paragraph 58. U. S. i. Marsching, (1909) 177 Fed. 593.
Lakes containing lead are more specifically provided for as “colors ... containing lead,” under paragraph 54, than as “ lakes ... not specially provided for,” under paragraph 58. U. S. v. G. Siegle Co., (1909) 175 Fed. 885.
Vol. II, p. 399, par. 57.
Enamel paint. — In Pomeroy v. U. S., added to give a gloss, but without affecting (1903) 126 Fed. 583, it was held that certain the character of the mixture as a paint, is so-called enamel paint, consisting of a white more specifically enumerated under the propaint containing zinc, but not containing vision in paragraph 57, for “white paint or lead, ground in linseed oil, varnish being pigment containing zinc, but not containing F. S. A. Supp. - 61
lead," than under the provision in paragraph 53, for “varnishes," or that in paragraph 58, for "all paints, ... whether crude or dry or mixed, or ground with water or oil or with solutions other than oil, not otherwise specially provided for.” To the same effect see C. S. 0. Bird, (1909) 167 Fed. 319, 92 C. C. A. 631.
Lithofone. - Where it was proved that lithofone, composed of 70 per cent. sulphite of barytes and 30 per cent. sulphide of zinc, was known as “lithofone,” whether dry or ground in oil, and by commercial designation was known as “sulphide of zinc white,” it was classifiable for duty as such under para:
graph 57, and not as a white paint or pigment containing zinc, but not containing lead. Gabriel 1. U. S., (C. C. A. 1903) 123 Fed. 296, affirming (1902) 114 Fed. 401, set out in the original note.
Chlorophyll. -- See under this title, vol. 2, p. 504, sec. 6.
Colors containing lead. — See under this title, vol. 2, p. 398, par. 54.
Enamel paint. -- See under this title, vol. 2, p. 399, par. 57.
“ Flitters.” — See under this title, vol. 2, p. 420, par. 175.
Persian berry extract. — See under this title, vol. 2, p. 504, sec. 6.
Vol. II, p. 400, par. 67.
Hyoscin hydrobromate, shown to be a chemical salt of solely medicinal use, in the preparation of which alcohol is necessarily used, was dutiable under the Tariff Act of 1890, paragraph 74, as a medicinal preparation in the preparation of which alcohol is used, and not under paragraph 76 of that Act as a chemical compound or salt. Schering v. U. S., (1900) 119 Fed. 472.
“Medicinal preparations " defined. - The expression “medicinal preparations," as used in the Tariff Act, 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 affection of the human frame. Dodge v. U. S., (1891) 130 Fed. 624.
Preparations in which alcohol may or may not be used. - This paragraph applies to an import which is a medicinal preparation in the preparation of which alcohol is used,
though alcohol need not be, and sometimes is not, used in the preparation of the article. U. S. 1. Schering, (C. C. A. 1903) 123 Fed. 65, reversing (1900) 119 Fed. 473, cited in the original note.
Presumption. — In the absence of evidence that alcohol was not used in the preparation of the import, it will be presumed, in sun. port of the collector's assessment, that it was so used. U. S. V. Schering, (C. C. A. 1903) 123 Fed. 65, reversing (1900) 119 Fed. 472.
Euquinine. — See under this title, vol. 2, p. 496, par. 647.
Gaduol. — See under this title, vol. 2, p. 392, par. 3.
Glycerophosphate of lime. — See under this title, vol. 2, p. 392, par. 31.
Scammony resin. — See under this title, vol. 2, p. 395, par. 20.
Vol. II, p. 400, par. 68.
Adeps lanæ. — The provision for “wool tion of “ichthyol” in paragraph 626 should grease,” in paragraph 279, does not include not, in the absence of words indicating an the refined and expensive products from wool intention to include such compounds, be held grease, known as “adeps lanæ anhydrous” to include ichthyol sodium, which is propand “adeps lanæ cum aqua," and used erly classified under paragraph 68. Merck v. medicinally, which are properly classified un U. S., (1910) 177 Fed. 482. der paragraph 68. Zinkeisen i. U. S., (1909) Orange-flower water and rose water, which 167 Fed. 312, 92 C. C. A. 624.
are articles used to some extent medicinally, Balsam in capsules. -- Gelatin capsules con but chiefly for other purposes not mentioned taining balsam are dutiable as medicinal in any enumerations of the tariff, were duti. preparations " under paragraph 68, and not able as “medicinal preparations” under the dutiable under paragraph 20 relating to Tariff Act of March 3, 1883, ch. 121, Schedule drugs such as “balsams ... advanced in A, 22 Stat. L. 494, and not according to the value or condition," or free under paragraph provisions of sections 2499 and 2513, R. 518 for drugs, including “ balsams ... in a S., as amended by section 6 of said Act, crude state and not advanced in value or 22 Stat. L. 489, 491, 523, relating to articles condition.” U. S. v. Lehn, (1909) 172 Fed. not "enumerated ” in said Act. Dodge v. U. 171.
S., (1891) 130 Fed. 624. Creolin-pearson is not a medicinal prepara Paraldehyde, though produced from aldetion within the meaning of paragraph 68. hyde, which is a by-product in the distillaMerck 1. U. S., (1903) 147 Fed. 896.
tion of alcohol, but contains no alcohol, is a Hexamethylentetramin is a medicinal medicinal preparation in the preparation of preparation in the preparation of which alco which alcohol is not used, within the mean. hol is not used, within the meaning of para ing of paragraph 68. Merck t. U. S., (1905) graph 68. Lehn r. U. S., (1906) 147 Fed. 640. 147 Fed. 895.
Ichthyol sodium. Inasmuch as, techni Salol, being a medicinal preparation in the cally and commercially, the term "ichthyol” preparation of which alcohol may or may includes no other ichthyol compounds than not be used, was dutiable under the Tariff ichthyol ammonium, the unqualified enumera- Act 1890, paragraph 76, as a chemical com.
pound or salt, and not under paragraph 74 of that Act covering medicinal preparations in the making of which alcohol is used. Sche. ring v. U. S., (1900) 119 Fed. 472.
"Anthrax vaccine" or "blacklegs." -- See under this title, vol. 2, p. 499, par. 692.
Chrysarobin. - See under this title, vol. 2, p. 395, par. 20.
Floral waters. -- See under this title, vol. 2, p. 504, sec. 6.
Guarana. -- See under this title, vol. 2, p. 488, par. 548.
“Medicinal preparations" defined. - See under this title, vol. 2, p. 400, par. 67.
Medicated fruit juice. — See under this title, vol. 2, p. 441, par. 299.
Vol. II, p. 401, par. 70.
Tooth soap. — See under this title, vol. 2, p. 401, par. 72.
Vol. II, p. 401, par. 72.
Tooth soap. — The provision in paragraph 72, for "all descriptions of toilet soap," con stitutes a more specific enumeration of tooth soap, used as an application to the teeth, than does the provision in paragraph 70, for
“preparations used as applications to the ... teeth, ... such as ... dentifrices, ... not specially provided for.” U. S. r. Park, (1907) 155 Fed. 143.
Vol. II, p. 402, par. 82.
Rubber sponges. - See under this title, vol. 2, p. 478, par. 449.
Vol. II, p. 402, par. 87.
Magnesia brick. — Fleming v. U. S., (1899) 124 Fed. 1014, following Fleming Cement, etc., Co. 0. U. S., (1897) 84 Fed. 158, set out in the original note.
Retort settings (fire-brick) weighing more than ten pounds are dutiable by similitude as * fire-brick weighing not more than ten pounds each," under paragraph 87. U. S. v. Behrend, (1909) 167 Fed. 317, 92 C. C. A. 629.
Welsh quarry tiles. — So-called “Welsh quarries” are not dutiable as "tiles " under paragraph 88, but under paragraph 87 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. Traitel v. U. S., (1904) 131 Fed. 994.
Vol. II, p. 402, par. 88.
Flint tiles. — Of the provision in para graph 88, first, for “ tiles, plain unglazed, one color, exceeding two square inches in size," and second, for tiles « semi-vitrified, flint,” etc., the latter is more specific; and tiles em
braced in both descriptions are dutiable under the latter. Schroeder v. U. S., (1907) 156 Fed. 957, 84 C. C. A. 457.
Welsh quarry tiles. --- See under this title, vol. 2, p. 402, par. 87.
Vol. II, p. 403, par. 92.
Composition pumice stone. - The article known as “composition pumice stone,” con sisting of ground pumice stone mixed with clay, in the form of bricks or cakes, is not dutiable under the provision in paragraph 97, for "articles and wares composed wholly or in chief value of earthy or mineral substances
... not decorated,” but, by virtue of the similitude clause in section 7 of said Act, is dutiable under paragraph 92, as boing substantially similar in texture, material, and use to the "pumice stone, wholly or partially manufactured,” therein enumerated. Wad. dell v. U. S., (1900) 124 Fed. 301.
Vol. II, p. 403, par. 93.
Allowance for moisture. — Under paragraph Asphaltum mastic, consisting of limestone 93, making china clay dutiable by the ton, rock asphalt, which, after having been reduty may properly be laid upon the actual duced to a powder and had bitumen added weight of the clay and the moisture therein, to it, has been made into round cakes weighif the moisture is not more than is ordi- ing about fifty-five pounds each, is dutiable narily found; but duty should not be exacted under the provision in this paragraph for on an abnormal amount of moisture. Perkins "asphaltum and bitumen, not specially prot. U. S., (1908) 160 Fed, 272.
vided for, ... if dried or otherwise ad. Carmelite ware. — See under this title, vol. 2, p. 404, par. 95. Sarreguemines ware. — See under this title, vol. 2, p. 404, par. 96.
vanced in any manner,” and not under the provision in the same paragraph for “lime stone rock asphalt containing not more than fifteen per centum of bitumen." Saacke v. U. S., (1900) 122 Fed. 895; Gabriel r. U. S., (1900) 122 Fed. 896.
Trade custom. - Under paragraph 93, making china clay dutiable by the ton, the duty
on china clay in casks may properly be based on the actual weight of the importation, regardless of the custom of the trade to consider a cask as half a ton and to pay for it on that basis. Perkins v. U. S., (1908) 160 Fed. 272. .
Plastilina or modeling clay. - See under this title, vol. 2, p. 504, sec. 6.
Vol. II, p. 403, par. 94.
Vol. II, p. 404, par. 95.
Bottle stoppers of china or porcelain, on which there have been printed in various colors firm names, and trademarks indicated by various devices, such as a monogram, a star, a bird, a lion, etc., were held not to be ornamented or decorated, within the meaning of paragraphs 84, 85, Tariff Act Aug. 27, 1894, relating to various kinds of earthenware when “not changed in condition by superadded ornamentation or decoration” (paragraph 84), and when " printed or other wise decorated in any manner” (paragraph 85), and were dutiable under the former, and
not the latter, of those provisions. U. S. v. Borgfeldt, (1900) 123 Fed. 196.
“Carmelite ware,” consisting of earthen cooking ware of a dark brown color, some of the articles having a white lining and some no lining, is not within the provision for "common... brown ... earthenware," in paragraph 94, but is within paragraph 95. Thurnauer v. U. S., (1908) 165 Fed. 62.
Bath babies and position babies. - See under this title, vol. 2, p. 472, par. 418.
Plaster of paris statuettes. — See under this title, vol. 2, p. 479, par. 450.
Vol. II, p. 404, par. 96.
Cooking dishes. — China cooking and serv. ing dishes of which the sloping undersides are irregularly colored brown in order to conceal smoke and finger marks, and without decorative effect, are dutiable as undecorated china under paragraph 96. Thurnauer v. U. S., (C. C. A. 1908) 159 Fed. 122, reversing (1907) 152 Fed. 660.
Earthenware with one color glaze. -- Earthenware to which a single color glaze has been added is, under paragraph 96, not only " decorated," but may also be reasonably
concluded to be “ stained,” within the meaning of the paragraph. U. S. v. Straus, (1909) 168 Fed. 569.
Sarreguemines ware. - In the provision for “common yellow . . . earthenware,” in paragraph 94, “common” is not a commercial, but a descriptive, term, and Sarreguemines ware, which is of a superior quality, is not within such provision, but is dutiable under paragraph 96. U. S. V. Reugger, (1908) 167 Fed. 142.
Vol. II, p. 404, par. 97.
Articles made from jade. — Articles, such as tableware, ornaments, etc., manufactured from jade, are dutiable under this paragraph covering "articles and wares composed wholly or in chief value of . .. mineral substances," and are not within the provision in paragraph 435 for “precious stones," or that in section 6 for unenumerated articles. Tiffany v. U. S., (1903) 126 Fed. 255.
Fire brick. — The rule that the provision in paragraph 97, for decorated and undecorated articles composed of mineral substances, does
not cover articles not susceptible of decora. tion, excludes from that paragraph fire brick, which can be, but never are, decorated. U. S. r. Behrend, (C. C. A. 1909) 167 Fed. 317.
Blood charcoal. — See under this title, vol. 2, p. 393, par. 10.
Composition pumice stone. - See under this title, vol. 2, p. 403, par. 92.
Jewels for bearings. - See under this title, vol. 2, p. 474, par. 435.
Monuments in sections. - See under this title, vol. 2, p. 409, par. 118.
Vol. II, p. 404, par. 98.
Carbon sticks of various lengths, to be cut in required lengths and finished for electric lighting, are dutiable under paragraph 98, as being similar in quality and use to the articles mentioned in that paragraph. U, S. v. Dawn.
ing, (1906) 201 U. S. 354, 26 S. Ct. 476, 50 U. S. (L. ed.) 786, reversing (C. C. A. 1904) 129 Fed, 90, which affirmed (1903) 120 Fed. 1014,
Vol. II, p. 405, par. 99.
Bottle fittings. — In imposing the ad va lorem duty provided by paragraph 99, on filled bottles, there should be taken as the dutiable value of the bottles only the value of the bottles by themselves, exclusive of corks, capsules, labels, reed envelopes, wooden cases, cost of filling, etc., all of which should be at. tributed to the contents rather than to the bottles. Hayes v. U. S., (C. C. A. 1906) 150 Fed. 63. Contra, Leggett u. U. S., (1905) 138 Fed. 970.
Filled bottles. — Bottles are not provided for by the enumeration in paragraph 258, of “anchories ... in bottles," or by enactment in paragraph 276, that the dutiable weight of "fluid extract of meat ... shall not include the weight of the package in which the same is imported," but when im ported filled with articles dutiable under said provisions, are separately subject to the duty provided in paragraph 99, for glass bottles filled, “ not otherwise specially provided for.” Smith v. U, S., (1903) 124 Fed. 291, affirmed (C. C. A. 1904) 130 Fed. 104. Glass bottles filled with merchandise at
ad valorem rates, holding not more than a pint, were not subject to duty under Tariff Act 1894, paragraph 88, as vials holding not more than a pint and not less than a quarter of a pint, or as "all other glassware." U. S. v. Austin, (1903) 121 Fed. 729, 58 C. C. A. 149.
Koch flasks - Woulf flasks. — Certain bot. tle-like containers, of glass, used in chemical operations, and known as Koch flasks, and certain so-called Woulf flasks, shaped like bottles, but having two or three necks apiece, are “bottles” or “jars," within the meaning of paragraph 99. Eimer v. U. S., (1903) 126 Fed. 439.
Blown glass flasks for chemical laboratories. - See under this title, vol. 2, p. 405, par. 100.
Bottles with cut glass stoppers. — See under this title, vol. 2, p. 405, par. 100.
Bottles with mountings. - See under this title, vol. 2, p. 423, par. 193.
Ground glass bottles. - See under this title, vol. 2, p. 405, par. 100.
Vol. II, p. 405, par. 100.
"Blown glassware” includes articles blown tube to the required length, is "blown glass. in a mold as well as free-handed. U. S. v. ware," within this paragraph, and taxable Heil Chemical Co., (1910) 178 Fed. 537, 102 thereunder, and not under paragraph 112 as C. C. A. 47.
manufactures of glass not specially provided Blown glass flasks for chemical laboratories. for. Rogers v. U. S., (1903) 121 Fed. 546, 57 - The term “bottles," in paragraph 99, has C. C. A. 608, affirming (1902) 115 Fed. 233. a meaning that excludes blown glass flasks Glass eyes for dolls, in which, in order to for chemical laboratories. Such articles are complete the resemblance to the human eye, dutiable under paragraph 100, as “blown the iris and the pupil have been skilfully glassware.” Eimer t. U. S., (C. C. A, 1909) painted or traced, are within the provision in 168 Fed. 240.
this paragraph for “ articles of glass, ... Bottles with cut glass stoppers. — Filled painted ... or otherwise ornamented, decobottles, with cut glass stoppers, the bottle rated,” etc. R. Hoehn Co. v. U. S., (1904) 139 neck and the stopper being ground to fit each Fed. 301, affirmed (C. C. A. 1905) 142 Fed. other, and the stopper not being capable of 1038. use in any other bottle, are dutiable as en Ground glass bottles. -- Glass bottles hav. tireties, rather than separately from the ing the words “ Thos. McMullen & Co.'s White stoppers. Park v. U. S., (1909) 174 Fed. 831, Label” ground thereon by means of the following Utard u. U. S., (1904) 128 Fed. process of sand-blasting were held to be 422, 63 C. C. A. 164.
dutiable under the provision in paragraph 100, Decorated glassware. - Glassware orna. for "glass bottles, ... ground," and not mented with metal filigree work was held to under paragraph 99, relating to “plain ... be dutiable as “ articles of glass, ... orna glass bottles.” McMullen v. U. S., (1901) 123 mented, decorated," etc., under paragraph 100, Fed. 847 regardless of whether glass or metal is the Microscope slides. -- In paragraph 100, procomponent of chief value. Gallenkamp v. viding for “ vessels or articles of glass, .. Rachman, (1906) 147 Fed. 769.
all the foregoing, filled or unfilled, and Etching not for ornamentation. - The pro whether their contents be dutiable or free," rision in paragraph 100, for "articles of the reference to the filling of such articles glass, ... etched, ... or otherwise orna does not, in view of the history of the legismented, decorated,” etc., does not apply to lation, imply that only articles capable of articles that have been etched otherwise than being used as containers are covered by the for ornamentation or decoration. Eimer v. U. paragraph; and microscope slides cannot for S... (1903) 126 Fed. 439.
that reason be excluded. Hempstead v. U. S., Gauge glasses, consisting of sections of (1907) 158 Fed. 584, 86 C. C. A. 42. glass tubes ready for mounting, made by a Re-agent bottles should be admitted free of workman's inserting a hollow iron rod into a duty, or at most should be charged with pot of molten glass, and blowing a bulb from duty as plain glass bottles under paragraph the glass adhering to the rod, and again dip. 99; the lettering upon the bottles being for ping the bulb into the pot to secure the ad- utility and not for ornament. Hempstead t. herence of enough more glass to draw out the U. S., (1903) 122 Fed. 752.