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Machined forgings. See under this title, vol. 2, p. 423, par. 193.

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Vol. II, p. 412, par. 135.

Cold-rolled sheet steel, in strips, as described in the original note, was held to be dutiable under paragraph 122 of the Act of 1894, corresponding to paragraph 135 of the Act of 1897, but not dutiable under paragraph 124 of the Act of 1894, corresponding to paragraph 137 of the Act of 1897. Boker v. Č. S., (Č. C. A. 1903) 124 Fed. 59, reversing (1902) 116 Fed. 1015, of the original

note.

Completed articles. - Paragraph 135, relating to steel shapes, does not include in that provision articles so far completed as to be practically ready for use. U. S. v. Prosser, (1910) 177 Fed. 569.

Monogram dies and plates for engraving.— The provision for steel plates in paragraph 135, while not covering all steel articles that are known as plates, includes so-called monogram dies and plates used in engraving, which, besides being called plates, are within the dictionary definitions of "plates." U. S. v. Sellers, (1908) 160 Fed. 518, affirmed (C. C. A. 1909) 166 Fed. 1022.

Steel plates slightly changed from usual form. In U. S. v. Vandegrift, (C. C. A. 1905) 142 Fed. 448, affirming 139 Fed. 790, it was held, as to steel plates changed from the usual form by being cut at a slight variation from a right angle, for a special purpose and not for evasion, that they are provided for in paragraph 135, enumerating "sheared... shapes" of steel and plates and steel in all forms and shapes not specially provided for," rather than in para. graph 126, enumerating "boiler, or other plate iron or steel... sheared or unsheared."

Steel stampings for manufacturing ornaments. Paragraph 135, relating to "pressed or stamped shapes," includes stampings which have been pressed or stamped into an open

Vol. II, p. 414, par. 137.

Articles made from coated steel wire. This paragraph imposes a duty on steel wire smaller than No. 16 wire gauge of two cents per pound, with an additional duty of one and one-quarter cents per pound on articles manufactured from such wire, "and on iron or steel wire coated with zinc, tin, or any other metal, two-tenths of one cent per pound in addition to the rate imposed on the wire from which it is made." In 1900 the treasury department rules that articles manufactured from steel wire coated were subject to all three of such duties, but shortly thereafter, and in the same year, formally reversed such ruling, and has since uniformly ruled that the additional duty of two-tenths of one cent was not to be imposed on articles manufactured from coated steel wire. It was held that in view of the uncertainty of the language of the statute such uniform ruling by the executive department, continued for five years, would be treated as practical construction of the Act, and would not be reversed by the courts. Burditt, etc., Co. v. U. S., (C. C. A. 1907) 153 Fed. 67.

work or raised pattern and are used in manufacturing ornaments, etc. U. S. v. Veith, (1909) 169 Fed. 665.

Steel strips. Coils of thin steel, from fifty to two hundred feet long, and from less than one inch to about six inches wide, which are not produced from sheets, were not within the provision for "sheet steel in strips" in Tariff Act Aug. 27, 1894, ch. 349, sec. 1, Schedule C, par. 124, 28 Stat. L. 517, and in Tariff Act July 24, 1897, ch. 11, sec. 1, Schedule C, par. 137, 30 Stat. L. 161. The term "sheet" does not include shapes of such dimensions. This article is dutiable under paragraph 135 as 'steel in all forms and shapes not specially provided for." Boker v. U. S., (1907) 154 Fed. 174, affirmed (C. C. A.) 158 Fed. 396.

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Thin, checkered steel plates, about twelve by five feet, specially adapted for use in the construction of floors for boiler rooms, are dutiable as steel "plates," under paragraph 135, rather than as plate... steel," under paragraph 126. Hill v. Wood, (1908) 163 Fed. 51, 89 C. C. A. 635.

Wortles " or "draw plates," so called, consisting respectively of bars and blocks with holes for wire drawings, are not dutiable as steel "plates" under paragraph 135, that term being, in the absence of evidence of a contrary commercial usage, limited to articles in the form of sheets. Newman v. U. S., (C. C. A. 1907) 159 Fed. 123, reversing 152 Fed. 488.

Engraved steel table. See under this title, vol. 2, p. 423, par. 193.

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Construction of second proviso —“ article.” A cable used for making connections with a telephone switch board, consisting of sixtyfour wires bound together, which, both individually and in the group, are covered with various materials for insulating and waterproofing purposes, is an "article," within the meaning of the second proviso in paragraph 137, relating to "articles manufac tured 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 a manufacture of metal not specially provided for. Salt v. U. S., (1903) 127 Fed. 890, affirmed (C. C. A. 1904) 134 Fed. 1021. Nickel-coated wire. The provision for wire coated with metal" includes an article produced by pushing a steel or iron rod through a nickel tube and then wiredrawing the whole, thus bring it down to the required diameter, and welding the nickel to the core. It makes no difference whether the coating referred to is affixed by welding,

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dipping, electrolysis, or otherwise. U. S. v. Boker, (1910) 176 Fed. 730, 100 C. C. A. 276, affirming (1909) 168 Fed. 464.

Steel wool. In paragraph 137 the provision for "articles manufactured from wire" cannot be restricted to manufactured articles which contain the round wire in its integrity; and "steel wool," consisting of filaments shaved from steel wire, and consti

Vol. II, p. 415, par. 140.

tuting a finished commercial article, is em. braced in said provision. Buehne Steel Wool Co. r. U. S., (C. C. A. 1907) 159 Fed. 107, reversing 154 Fed. 93. Compare Buehne v. U. S., (1905) 140 Fed. 772, affirmed (C. C. A. 1906) 145 Fed. 1021.

Cold rolled sheet steel, in strips. See under this title, vol. 2, p. 412, par. 135.

Small tin disks. See under this title, vol. 2, p. 412, par. 134, and p. 423, par. 193.

Vol. II, p. 415, par. 141.

Wire screw rods. Under this paragraph it was held that wire screw rods which have been cold drawn after being hot rolled are subject to additional duty regardless of the fact that such articles are specially enumerated in another paragraph as "wire screw rods" and that cold drawing is a necessary part of the process of making such rods. U. S. v. Nash, (C. C. A. 1907) 158 Fed. 401, reversing 152 Fed. 573.

Plates resembling circular saw plates. The provision in this paragraph for "steel circular saw plates" includes plates that resemble circular saw plates in size, shape, general finish, and general quality of steel, though imported for other uses. Boker v. U. S., (1909) 168 Fed. 573. Polished steel. The provision in this paragraph relating to steel strips "cold rolled, brightened or polished by any process to such perfected surface finish or polish better than the grade of cold rolled, smoothed only," do not include strips whose only polish or brightening is incidentally acquired during the cold-rolling, and which

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were not included in similar former provisions. U. S. v. Crucible Steel Co., (1906) 147 Fed. 537, affirmed (C. C. A. 1907) 154 Fed. 1005.

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Sheet steel in strips. The provision in paragraph 141 for steel strips brought to a perfected surface finish or polish better than the grade of cold-rolled, smoothed only," does not require that such "better" finish or polish must be produced by some process other than cold-rolling; but it does not include certain steel strips of a thickness of 13/1000 of one inch, which have been subjected to no other process than the coldrolling (with incidental annealing, pickling, etc.) necessary to produce so small a gauge; for a precisely similar provision in the Tariff Act of 1890 having received the same construction, it is presumed that Congress, by re-enacting it, intended it to have the same effect, especially in the absence of proof of a general, well-recognized meaning for the words quoted that would include such articles. U. S. v. Crucible Steel Co., (C. C. A. 1905) 137 Fed. 384.

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See under this title, vol. 2, p. 423, par. 193.

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of furnaces. Such articles are dutiable under the provision in the same paragraph for boiler tubes or flues. Thomas v. Vandegrift, (C. C. A. 1908) 162 Fed. 645, affirming (1907) 153 Fed. 591.

Steel gas holders. Steel cylinders, severally nineteen feet in length and four feet in diameter, and thirty-five feet in length and eight feet in diameter, used as storage tanks for illuminating gas, are "tubes finished," within the meaning of paragraph 152. U. S. r. Knauth, (C. C. A. 1909) 168 Fed. 539, following U. S. v. Downing, (1900) 105 Fed. 1005, 44 C. C. A. 686, and U. S. . Liquid Carbonic Co., (1908) 160 Fed. 455, 87 C. C. A. 671,

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Rubber recoil pads. See under this title, vol. 2, p. 478, par. 449.

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Vol. II, p. 420, par. 179.

Articles in chief value of metal threads. Fabrics in the piece, composed chiefly of metal thread, but in part of silk, are more specifically enumerated in paragraph 179, as "articles in chief value of . metal threads," than under paragraph 387, as woven fabrics in the piece, not specially provided for, .. 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 not more than thirty per centum in weight of silk, if other than black." Hirsch v. U. S., (C. C. A. 1909) 167 Fed. 309.

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Christmas tree ornaments. The provision for "toys" " in paragraph 418 was held not to include fragile, flimsy articles of tinsel,

Vol. II, p. 420, par. 181.

Refund on lead lost in smelting. - Duty paid under paragraph 181 upon lead contained in certain imported copper ores, which lead entirely disappeared in the smelting of the ore, cannot be refunded. (1909) 27 Op. Atty. Gen. 354.

paragraph 176. U. S. v. Drakenfeld, (1910) 178 Fed. 258, 101 C. C. A. 618, reversing (1909) 172 Fed. 296.

in the shape of rings, stars, etc., which, while they may amuse or entertain children when hung on a Christmas tree, are not suitable to be played with, and, besides being used as Christmas tree ornaments, are employed in shop decorations, and properly classified under paragraph 179. Thanhauser v. U. S., (1908) 159 Fed. 228.

Fabrics in the piece. - The principle of ejusdem generis does not operate to exclude metal thread fabrics in the piece from the provision in paragraph 179 for "articles made wholly or in chief value of . . . metal threads," following the enumeration of metal thread laces, embroideries, trimmings, and narrow fabrics of various descriptions. Jules v. U. S., (1905) 141 Fed. 379; Hirsch v. U. S., (C. C. A. 1909)167 Fed. 309,

Copper matte. - See under this title, vol. 2, p. 488, par. 534. Zinc ores. See under this title, vol. 2, n. 487, par. 514.

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Bronze hardener. An alloy in the form of pigs, which is used chiefly in hardening manganese bronze, and which, in order to produce that effect, must be melted and mixed with other metals, was held to come within paragraph 183, relating to "metallic mineral substances in a crude state, and metals unwrought," rather than paragraph 193, relating to articles composed of metal, or paragraph 122, by similitude to the ferro-manganese there enumerated. Thomas r. William Cramp, etc., Ship, etc., Bldg. Co., (C. C. A. 1906) 142 Fed. 734, affirming (1905) 139 Fed. 303. Ferroalloys. - The provision in paragraph 183, for "metals unwrought," does not include ferroalloys, which, though capable of being wrought into different forms and shapes, are not to any extent shown to be imported to be themselves wrought into useful articles, but are generally used for im parting certain qualities to steel in the process of its manufacture. U. S. v. Lavino,

Vol. II, p. 421, par. 185.

ported lead bullion is to be by official weighing only, and the application of assay to lead bullion under the current treasury regulations for bonded smelters and refiners is without warrant of law. (1902) 24 Op. Atty. Gen. 45; (1903) 24 Op. Atty.-Gen. 569.

(C. C. A. 1909) 175 Fed. 964, affirming 171 Fed. 245. See also under this title, vol. 2, p. 410, par. 122.

"Metals unwrought." In construing the provision in paragraph 183, for "metals unwrought," the court held that "unwrought " implies a metal which is capable of being wrought, and not a substance fit only to be used with other ingredients to produce an entirely different and distinct product, and that ferrochrome, ferromolybdenum, ferrotungsten, and ferrovanadium, used only in imparting certain qualities to steel, and incapable of being themselves wrought into any useful article, are not within said provision. U. S. v. Roesseler, etc., Chemical Co., (C. C. A. 1905) 137 Fed. 770, affirming (1904) 131 Fed. 576.

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Nickel anodes. See under this title, vol. 2, p. 423, par. 193.

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Vol. II, p. 422, par. 187.

See under this title, vol. 2,

Fountain pens without the pen points.—See under this title, vol. 2, p. 479, par. 450.

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