Vol. II, p. 391, sec. 1.

Territory acquired by the United States by cession. Lincoln v. U. S., (1905) 197 U. S. 419, 25 S. Ct. 455, 49 U. S. (L. ed.) 816, following Fourteen Diamond Rings v. U. S., (1901) 183 U. S. 176, 22 S. Ct. 59, 46 U. S. (L. ed.) 138, set out in the original note.

The treaty with Spain by which Porto Rico was ceded to the United States, although signed December 10, 1898, and ratified by Spain (which was the last to ratify) on March 19, 1899, did not become effective for the purposes of the tariff laws until the exchange of ratifications, April 11, 1899, and all importations of merchandise arriving from Porto Rico at a port of entry of the United States prior to that date were subject to duty. Armstrong v. Bidwell, (1903) 124 Fed. 690. But merchandise arriving from Porto Rico at a port of entry of the United States at any time during said April 11th was not subject to duty. Howell . Bidwell, (1903) 124 Fed. 688. Goods arriving at a port of entry of the United States from the Philippine ports after the treaty took effect were not subject to duty, although they were shipped prior to said April 11th. American Sugar Refining Co. v. Bidwell, (1903) 124 Fed. 677.

Rule of classification. Where a tariff enumeration is descriptive of the use of imported merchandise, the chief or predominant use of an article should control in determining whether or not it comes within that enumeration. U. S. v. Lehn, (1901) 124 Fed. 87. Canal zone. - Importations into the United

Vol. II, p. 392, par. 1.

Acetic acid anhydrid. The term "acetic acid" is not limited to the article scientifically known by that name, but is intended as a general commercial designation of a class of articles which are commercially so known, and includes the substance known as "acetic acid anhydrid." Lueders v. U. S., (1905) 140 Fed. 970.

Extract of nutgalls. This paragraph does not include extract of nutgalls, consisting of a mixture of powdered nutgalls and water, which contains some tannin, and from which tannic acid may be produced. U. S. v. Proctor, (C. C. A. 1906) 145 Fed. 126, affirming (1905) 139 Fed. 586.

Mixture of boracic acid and borax. — In Levi v. U. S., (1903) 126 Fed. 420, it was held that a certain antiseptic preservative, consisting of an intimate mechanical mixture of boracic acid and borax, the former being the more valuable component, is an article not enumerated in the Tariff Act of July 24,

States from the Panama Canal zone, since the cession of such territory to the United States, are dutiable. David Kaufman, etc., Co. r. Smith, (1909) 175 Fed. 887.

66

Isle of Pines. In Pearcy v. Stranahan, 205 U. S. 257, 27 S. Ct. 545, 51 U. S. (L. ed.) 793, decided in 1907. it was held that the Isle of Pines must be regarded as at least de facto under the jurisdiction of the Republic of Cuba, and hence as a foreign country " within the meaning of the Dingley Tariff Act of July 24, 1897 (30 Stat. L. 151, ch. 11), since the United States has never taken possession of such island as included in the territory ceded by Spain to the United States in the treaty of peace, but, instead, through its legislative and executive departments, has recognized the Cuban government as rightfully exercising sovereignty over the Isle of Pines as a de facto government until the de jure status shall be determined.

Schedule titles. The titles of the various schedules in tariff acts are not intended to be perfectly accurate, but furnish general information only of the articles enumerated in the paragraphs therein. U. S. v. Brown, (C. C. A. 1905) 136 Fed. 550.

Time duties due. As soon as imported merchandise subject to duty has been entered into the country, duties become due on same, whether the entry is surreptitious or honest. American Sugar Refining Co. v. Bidwell, (1903) 124 Fed. 683; Cuccio Di G. v. U. S., (1909) 172 Fed. 304; U. S. v. Ehrgott, (1910) 182 Fed. 267.

1897, either as "boracic acid," under this paragraph, as "chemical compounds," under paragraph 3, or as "borax," or "borate material," under paragraph 11, and is therefore subject to assessment at the same rate of duty as boracic acid, under this paragraph, by virtue of section 7, which prescribes that on articles not enumerated, manufactures 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."

66

Vol. II, p. 392, par. 3.

Bone-size substitute, consisting of chemical starch, dextrin, magnesium chloride, and silica, which is used for stiffening the backs of fabrics, is not a preparation fit for use as starch, under paragraph 285, but is a chemical compound, under paragraph 3. U. S. v. Ducas, (1903) 149 Fed. 253.

Borate of manganese. - The enumeration in paragraph 11, of "other borate material," refers only to borate materials found in nature in a raw condition, such as the "borates of lime or soda " included in the same provision, and does not embrace borate of manganese, or bormangan, which is a manufactured article made from manganese and borates of lime or soda, and which is held to be dutiable as a chemical compound or salt under paragraph 2. Hempstead v. Thomas, (C. C. A. 1904) 129 Fed. 907, reversing (1903) 123 Fed. 346.

66

Gaduol, an extract of cod liver oil, which in the form in which imported is not prepared for the use of the apothecary or physician, and which is not dispensed in that form, is not a medicinal preparation," under paragraph 67, but is dutiable as a chemical compound under paragraph 3. U. S. v. Merck, (1905) 136 Fed. 817, 69 C. C. A. 472, affirming (1903) 126 Fed. 438.

Vol. II, p. 393, par. 10.

Blood charcoal, a substance which, like bone char, is composed chiefly of carbon, and is used for decolorizing sugar, is not dutiable under paragraph 97 as an article composed of carbon, but either under paragraph 10 as

Vol. II, p. 393, par. 11.

Glycerophosphate of lime, though occasionally dispensed medicinally, is almost always used in combination with other drugs in the preparation of elixirs. It has been held that it is not a "medicinal preparation," but a "chemical compound," within the meaning of paragraph 3. Klipstein v. U. S., (C. C. A. 1909) 167 Fed. 535.

Olein, a distillate from wool grease, in the form of an oil, is not "wool grease," within the meaning of paragraph 279, but is dutiable as a "distilled oil," under paragraph 3. Swan, etc., Co. v. U. S., (1909) 172 Fed. 173. Extract of nutgall. See under this title, vol. 2, p. 395, par. 20. Commercial carbonate of baryta. See under this title, vol. 2, par. 489.

Lysol. par. 11.

See under this title, vol. 2, p. 393,

Muguet pomade.

vol. 2, p. 493, par. 626.

See under this title,

--

Mixture of boracic acid and borax. See under this title, vol. 2, p. 392, par. 1.

Niger-seed oil.

2, p. 490, par. 568.

See under this title, vol.

Nut oil. See under this title, vol. 2, p. 493, par. 626.

Soluble creosote. vol. 2, par. 524.

- See under this title,

bone char by similitude, or at the similar rate provided in section 6, for unenumerated manufactured articles. U. S. v. Lueders, (1906) 148 Fed. 398.

Vol. II, p. 394, par. 12.

paragraph for "chalk artificially precipitated." U. S. v. Anderson, (1909) 175 Fed. 961, 99 C. C. A. 451. Compare Lyon v. U. S., (1903) 121 Fed. 204.

"Prepared for toilet purposes." - While in the exception in this paragraph of chalk "prepared for toilet purposes "the preparation referred to is not, perhaps, such as is necessary to make a completed toilet article, there must be advancement toward use for toilet purposes, by the admixture of flavor

Vol. II, p. 394, par. 15.

Bleachers' blue, which is not used as a color or dye, but solely as a bleaching mixture, has been held not to be within the provision in paragraph 15, for coal tar colors or dyes, but within the further provision in the same paragraph for coal tar products or preparations that are not colors or dyes. De Ronde t. U. S., (1903) 148 Fed. 653.

Bromofluorescic acid is dutiable as a coal tar color or dye under paragraph 15. U. S. v. Kuttroff, (1906) 147 Fed. 758, affirmed (C. C. A. 1907) 154 Fed. 1004.

"Carbolineum" or "carbolineum avenarius." The article known as "carbolineum "

Vol. II, p. 394, par. 17.

Ping-pong balls are not "toys," as provided for in paragraph 418, but are dutiable under paragraph 17 as articles of collodion. U. S. v. Strauss, (1905) 136 Fed. 185, 69 C. C. A. 201, reversing (1904) 128 Fed. 473; U. S. v. Wanamaker, (1905) 136 Fed. 266.

Pyroxylin rods partly finished are dutiable as partly finished "articles" of pyroxylin, under paragraph 17. Rice v. U. S., (1909) 176 Fed. 581.

Vol. II, p. 395, par. 20.

Articles used in dyeing or tanning are not drugs," within the meaning of that expression as used in paragraph 20 and paragraph 548; that term being limited in its common acceptance to medicinal preparations, though broadly it may include all preparations used in the arts. Leber v. U. S., (1904) 135 Fed. 243.

Chrysarobin is dutiable as a drug advanced in value, under paragraph 20, and not as a medicinal preparation, under paragraph 68. Levi u. U. S., (1905) 140 Fed. 126.

Extract of nutgalls, an article which is

by grinding nutgalls, digesting the

ing or other ingredients, or otherwise; and chalk that has been merely precipitated artificially, bolted, and packed in bags is not within that provision. U. S. t. Anderson, (1909) 175 Fed. 961, 99 C. C. A. 451.

Talc in the form of cubes, which is used in making gas burners and insulators, is dutiable as French chalk, by similitude, under paragraph 13. Kraemer v. U. S., (1910) 180 Fed. 638.

"Color or dye." - An article which contains all the essential elements and determining characteristics of a color or dye, needing only to have its coloring properties rendered accessible by dropping it into water containing an alkali, is a color or dye within the meaning of paragraph 15. U. S. v. Kuttroff, (1906) 147 Fed. 758, affirming (C. C. A. 1907) 154 Fed. 1004.

Lysol, a liquid substance in which coal tar in the origin of the elements that give it its determining characteristic, the chief use of the article being otherwise than as a medicine, though used as such to a limited and comparatively insignificant extent, is dutiable under the provision in paragraph 15, for "preparations of coal tar, . . . not medicinal," and not under paragraph 3, covering "chemical compounds." U. S. v. Lehn, (1901) 124 Fed. 87.

Phtalic anhydride and tetrachlorphtalic anhydride. See under this title, p. 392, par. 1. Soluble creosote. See under this title, vol. 2, par. 524.

Vol. II, p. 397, par. 40.

Measurement. The description of merchandise in an invoice as contained in "gallon" 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.

Vol. II, p. 397, par. 43.

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 construing 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. 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,

Vol. II, p. 400, par. 68.

Adeps lanæ. The provision for "wool grease," in paragraph 279, does not include the refined and expensive products from wool grease, known as adeps lanæ anhydrous and adeps lanæ cum aqua," and used medicinally, which are properly classified under paragraph 68. Zinkeisen . U. S., (1909) 167 Fed. 312, 92 C. C. A. 624.

Balsam in capsules. Gelatin capsules containing balsam are dutiable as "medicinal preparations "under paragraph 68, and not dutiable under paragraph 20 relating to drugs such as balsams advanced in value or condition," or free under paragraph 518 for drugs, including “balsams. . . in a crude state and not advanced in value or condition." U. S. v. Lehn, (1909) 172 Fed. 171.

Creolin-pearson is not a medicinal preparation within the meaning of paragraph 68. Merck . U. S., (1903) 147 Fed. 896.

Hexamethylentetramin is a medicinal preparation in the preparation of which alcohol is not used, within the meaning of paragraph 68. Lehn r. U. S., (1906) 147 Fed. 640. Ichthyol sodium. Inasmuch as, technically and commercially, the term "ichthyol" includes no other ichthyol compounds than ichthyol ammonium, the unqualified enumera

though alcohol need not be, and sometimes is not, used in the preparation of the article. U. S. r. 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 support 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.

tion of ichthyol in paragraph 626 should not, in the absence of words indicating an intention to include such compounds, be held to include ichthyol sodium, which is properly classified under paragraph 68. Merck v. U. S., (1910) 177 Fed. 482.

Orange-flower water and rose water, which are articles used to some extent medicinally, but chiefly for other purposes not mentioned in any enumerations of the tariff, were duti able as "medicinal preparations under the Tariff Act of March 3, 1883, ch. 121, Schedule A, 22 Stat. L. 494, and not according to the provisions of sections 2499 and 2513, R. S., as amended by section 6 of said Act, 22 Stat. L. 489, 491, 523, relating to articles not enumerated" in said Act. Dodge v. U. S., (1891) 130 Fed. 624.

Paraldehyde, though produced from aldehyde, which is a by-product in the distillation of alcohol, but contains no alcohol, is a medicinal preparation in the preparation of which alcohol is not used, within the meaning of paragraph 68. Merck v. U. S., (1905) 147 Fed. 895.

Salol, being a medicinal preparation in the preparation of which alcohol may or may not be used, was dutiable under the Tariff Act 1890, paragraph 76, as a chemical com