Construction of proviso. In construing paragraph 391, relating to "all manufactures ... of which silk is the component material of chief value," and containing a proviso that "manufactures of which wool is a component material shall be classified and assessed for duty as manufactures of wool," it was held that the ordinary rule should be applied that a proviso at the close of an independent paragraph like this should be construed as limiting only what precedes it, and that the words "all manufactures" in the proviso have no broader relation than the same words in the beginning of the paragraph. U. S. v. Walsh, (1907) 154 Fed. 770, 83 C. C. A. 472, affirming 154 Fed. 749. See also Woodruff v. U. S., (1909) 168 Fed. 452, affirmed 175 Fed. 776, 99 C. C. A. 348. Contra, U. S. v. Scruggs, etc., Dry Goods Co., (C. C. A. 1907) 156 Fed. 940, reversing (1906) 147 Fed. 888.

Flax-wool fabrics. The provision in paragraph 391 "that all manufactures, of which wool is a component material, shall be classified and assessed for duty as manufactures of wool," is limited to said schedule, which relates to goods containing silk, and the classification of fabrics of flax and wool should be determined without regard to said provision. U. S. v. E. De F. Wilkinson Co., (1907) 154 Fed. 751; U. S. v. Johnson, (C. C. A. 1907) 157 Fed. 754, affirming 154 Fed. 752.

Garnitures and hussar sets in designs of silk cord and braid, stitched in place in extremes about sixteen inches long and ten or eleven inches wide for the fronts of dress waists, and twenty-four to twenty-six inches long and twenty to twenty-four inches wide for dress skirts, and bought and sold by the piece, are not dutiable as silk trimmings, under paragraph 390, but as manufactures of silk not specially provided for, under paragraph 391. Garrison v. U. S., (1903) 121 Fed. 149.

Jacquard figured goods. — Goods which have been made on a Jacquard loom and contain two or more colors in the filling are dutiable under the provision in this paragraph for "all Jacquard figured goods in the piece, made on looms and containing two or more colors in the filling," irrespective of the fact that they are not such goods as are customarily made upon the Jacquard loom nor are its characteristic and usual product. Bassett v. U. S., (1907) 154 Fed. 681.

In U. S. v. Johnson, (1905) 139 Fed. 55, affirmed (C. C. A. 1906) 142 Fed. 1039, it was held that silk goods woven on Jacquard looms, with broad and narrow stripes, the body between having a watered effect, were F. S.A. Supp. 63

Ribbons of silk and cotton. Ribbons composed chiefly of silk, but in part of cotton, are not" ribbons of cotton, .. whether composed in part of India rubber or otherwise," under paragraph 320, for the word "otherwise" is there used with the meaning of "not," and not as relating to other materials than India rubber. Such ribbons are properly assessed as manufactures of silk, under paragraph 391. Gartner v. U. S., (1907) 154 Fed. 957, affirmed (C. C. A. 1908) 158 Fed. 1019.

Silk powder. In Thomas t. U. S., (1905) 140 Fed. 93, affirmed (C. C. A. 1906) 145 Fed. 1023, it was held that a powder made from raw silk, which is used in the manufac ture of wall paper and artificial flowers, is dutiable under paragraph 391, as manufac tures of silk, or is at least so dutiable by similitude, under section 7.

Silk ribbons. - Silk ribbons, of which some are, and others are not, in the nature of trimmings, but which, whenever used for trimmings are required to be further fashioned for such use, and which are not in fact or commercially within the class of goods known as "trimmings," are not dutiable as silk trimmings, under paragraph 390, but as manufactures of silk, not specially provided for, under paragraph 391. Gartner v. U. S., (1904) 131 Fed. 574.

Small silk flags.-The provision for "toys" in paragraph 418 does not include small silk flags mounted on slender wooden staffs about four and one-half inches long, which are properly assessed under paragraph 391. Tuska v. U. S., (1908) 162 Fed. 814.

Trimmings for women's hats. - Goods woven wholly from silk from four to twelve inches wide, and used directly in these widths

for trimming women's hats, etc., are not assessable as trimmings, under paragraph 390, not being trimmings until made into designs to be applied as trimmings, or into trimmings as they are applied to articles being trimmed,

Vol. II, p. 466, par. 393.

Construction of foreign law. Under paragraph 393, prescribing a countervailing duty on wood pulp imported from a "country or dependency imposing "an export duty on pulp wood exported to the United States," customs officers are not required to pass upon questions of foreign constitutional or statutory construction, to determine whether such export duty was authorized. They are justified if they find correctly that what in fact was an export duty was acted upon by taxing officers throughout the country of exportation as fully as if imposed by unquestionable authority. Heckendorn v. U. S., (C. C. A. 1908) 162 Fed. 141.

Country or dependency." The British North America Act (Stat. 30-31 Vict., ch. 3, secs. 91, 92) gives the Dominion of Canada exclusive power to impose export and import duties, but distributes among the provinces of Canada certain legislative powers, including 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. It has been held that such duty is imposed by a "country or dependency," within the meaning of paragraph 393. Myers v. U. S., (1905) 140 Fed. 648.

Vol. II, p. 466, par. 396.

Classification of printing paper. In Hensel v. U. S., (1903) 126 Fed. 576, it was held that the provision in paragraph 396 for "printing paper . . suitable for books and newspapers," is not limited to such paper as is suitable for printing both books and newspapers, and that certain paper used for printing covers of booklets, pamphlets, and the like, but not suitable for printing newspapers, is properly classifiable for duty under said provision, rather than under paragraph 402, covering "all other paper not specially provided for."

Thin, flimsy, colored paper. In paragraph 396 the provision for printing paper "suitable for books and newspapers" prescribes

but are assessable as manufactures of silk, under paragraph 391. Robinson r. U. S., (1903) 121 Fed. 204. Figured silks. p. 463, par. 387.

- See under this title, vol. 2,

Mixed goods. In regard to pulp imported from Canada, made from wood of which a part is subject to a Canadian export duty. it was held that the countervailing duty equal to such export duty, which is imposed under paragraph 393, 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. U. S., (1905) 140 Fed. 648. 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, irrespective of whether it is manufactured into pulp in that province or not. Myers v. U. S., (1905) 140 Fed. 648.

Canada 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 the imposition of an "export duty on pulp wood exported to the United States," within the meaning of paragraph 393. Myers v. U. S., (1905) 140 Fed. 648; Heckendorn v. U. S., (C. C. A. 1908) 162 Fed. 141.

Wood flour. See under this title, vol. 2, p. 426, par. 208.

an exceptionally low duty on such material on account of the educational value of books and newspapers, and only such paper as comes within the true spirit of the law should be assessed thereunder. A thin, flimsy, colored paper, said to be used for "printing circulars and printing of all kinds," but not shown to be used for books or newspapers, is not within the scope of the provision. Gallenkamp v. Wyman, (1906) 178 Fed. 460.

Handmade printing paper. title, vol. 2, p. 468, par. 401. Grease-proof paper. vol. 2, p. 468, par. 402.

See under this

See under this title,

Filtering paper-Act of 1890.- Filtering paper that has been cut into disks and made ready for use in filtering is not by this treatment removed from the provision in paragraph 419, Tariff Act Oct. 1, 1890, ch. 1244, sec. 1, Schedule M, 26 Stat. L. 599, for papers commercially known as 'filtering paper,' . . . made up in copying books, reams, or in any other form." Murphy v. U, S. (1895) 148 Fed, 336,

66

Books for children's use. In Petry v. U. S., (C. C. A. 1903) 127 Fed. 115, affirming 121 Fed. 207, it was held that the provision in this paragraph for "books of paper or other material for children's use, containing illuminated lithographic prints, not exceeding in weight twenty-four ounces each," is more specific than that in paragraph 502, for "books . . . printed exclusively in languages other than English."

407.

Calendars composed of lithographic sheets with a metal strip at each end, and having a calendar pad composed of lithographic sheets attached thereto, the lithographic prints being the most important feature of the importation, are dutiable as lithographic prints bound, under paragraph 400, rather than as printed matter, paragraph 403, or as manufactures of paper, paragraph Luyties . U. S., (1910) 180 Fed. 1022. Determination of cutting size. The ting size" of post cards, imported in a folded, undetached condition, should be ascertained, under this paragraph, by measuring each card by itself, rather than by taking the whole series as the unit of measurement. Downing v. U. S., (1909) 172 Fed. 447.

cut

Folded post cards. - Under this paragraph, relating respectively to "lithographic prints and to booklets," articles consisting of sev eral post cards folded together and ready to

Vol. II, p. 468, par. 401.

Handmade printing paper. Under paragraphs 396, 401, handmade printing paper is dutiable as "handmade " rather than as "printing paper," even when suitable for printing. U. S. v. Davies, (1910) 177 Fed. 371, 101 C. C. A. 425, reversing (1909) 172 Fed. 298. Contra, U. S. v. Miller, (1904) 135 Fed. 349, 68 C. C. A. 131, affirming 128 Fed. 469.

Handmade surface-covered paper. The provision in paragraph 401 for handmade paper is not restricted to paper ejusdem generis with the writing, letter, and other papers

Lithographic prints

tion.

commercial designa

The expression "lithographic prints," in paragraph 400, had no such definite, general, and uniform meaning in the wholesale trade and commerce of the United States at the time of the passage of that Act as to control its construction. Knauth v. U. S., (1907) 155 Fed. 144.

Lithographic prints of varying thickness. In Fuld v. U. S., (1905) 138 Fed. 973, it was held, as to lithographic prints in the form of folding pictures, of which substantial parts are of one thickness, and relatively smaller parts, consisting of little figures of an ornamental and incidental character, of a less thickness, that they should be classified according to the thickness of the substantial portions.

Book with lithographic covers. See under this title, vol. 2, p. 469, par. 403.

Box tops. See under this title, vol. 2, p. 457, par. 398. Decalcomania paper. See under this title, vol. 2, p. 467, par. 398.

-

Wall pockets. - See under this title, vol. 2, p. 469, par. 407.

Vol. II, p. 468, pár. 402.

Duplex lithographic transfer paper, which is used in transferring decalcomania designs to pottery, and is produced by pasting together two sheets of paper, one coated with a gummy substance and the other uncoated, is " paper" rather than "manufactures of paper," under paragraphs 403, 407. Drakenfield v. U. S., (C. C. A. 1909) 167 Fed. 798. Grease-proof paper. In Germania Importing Co. v. U. S., (1905) 142 Fed. 215, it was held that an imitation parchment paper, known as grease-proof paper, which, though it can be printed on, is not suitable for printing purposes, but is used almost altogether as wrapping paper, is not dutiable as printing paper, under paragraph 396, but as paper not specially provided for, under paragraph

402.

Vol. II, p. 469, par. 403.

A book

Book with lithographic covers. having no lithographic prints, except one on the front cover, was held not to be within the provision for "books containing illuminated lithographic prints," in paragraph 400, but to be dutiable under paragraph 403. Dutton r. U. S., (1907) 154 Fed. 214.

Cinematograph films are photographs within the meaning of this paragraph, and not dutiable under paragraph 17, as manufactures "of which collodion or any compound of pyroxylin is the component material of chief value." U. S. v. Berst, (1909) 175 Fed. 121.

Feathered post cards. In Ringk v. U. S., (1908) 164 Fed. 1021, it appeared that imported post cards bore on the face words printed in different languages and on the back printed pictorial representations, and were ornamented with feathers; the feathers being the element of chief value. It was held that the printing, and not the feathers, constituted the chief feature of the cards, and that therefore the cards were ' printed matter," within the meaning of paragraph 403.

ing "writing, letter, handmade, drawing, .. and typewriter paper," are not only those used as writing papers, but also paper suitable for other uses, as handmade India transfer paper used for making lithographic transfers and in printing. Benneche v. U. S., (1907) 153 Fed. 861, 83 C. C. A. 43.

Lace paper. In Hamilton v. U. S., (C. C. A. 1909) 167 Fed. 796, it appeared that plain paper was stamped by a single operation into shapes with lacelike effects, which are known as tops or doilies, and are used for placing on the tops of packages of candy, fruit, etc., or under finger bowls. Plain paper might have been used for the same purpose, except that it would not have been so pleasing. It was held that, as the improvement of the original material had not interfered with its distinguishing characteristics, it was duti able as 66 paper," rather than as "manufactures of paper." Contra, U. S. v. Hensel, (1907) 152 Fed. 578.

Classification of printing paper.

See un'

der this title, vol. 2, p. 466, par. 396. Crepe paper. See under this title, vol. 2, p. 466, par. 297.

66

U. S.

printing is but a subordinate feature. v. Hensel, (1907) 152 Fed. 578. Post cards. The provision in paragraph 403, for printed matter," includes post cards of paper combined with such materials as celluloid, silk, and wool, the latter the components of chief value; one side bearing floral and decorative effects produced by spraying and embossing, and the other being printed with the words "Post Card" in various languages. U. S. v. Deutsch, (1910) 178 Fed. 272, 101 C. C. A. 116, affirming (1909) 172 Fed. 290.

Paper used for box tops and similar purposes was printed with trademarks and business names and addresses, and in some instances with floral or other decorative designs. It was held that the authorities would justify its classification as "printed matter," under paragraph 403. Hamilton r. U. S., (C. C. A. 1909) 167 Fed. 796.

Calendars composed of lithographic sheets. See under this title, vol. 2, p. 468, par. 400.

Decalcomania paper. See under this title, vol. 2, p. 467, par. 398. See under this

Japanese paper napkins. title, vol. 2, p. 469, par. 407.

Post card albums. See under this title, vol. 2, p. 469, par. 404.

Printed paper bags. See under this title, vol. 2, p. 469, par. 407.

of all kinds including blank books." American News Co. r. U. S., (1906) 142 Fed. 786, affirmed (C. C. A.) 148 Fed. 1017, (C. C. A.) 149 Fed. 1022.

Vol. I, p. 469, par. 407.

Japanese paper napkins. - The provision for "printed matter" in paragraph 403 does not include Japanese napkins made of crinkled paper and ornamented with designs in colors, stenciled, stamped, or printed thereon, which are properly classified under paragraph 407. Morimura v. U. S., (1908) 172 Fed. 248.

Printed paper bags. - Paper bags printed with advertising matter relating to the goods intended to be packed and sold within them are not "printed matter" within the meaning of paragraph 403, but are dutiable as manufactures of paper not specially provided for under paragraph 407. Kraut r. U. S., (1903) 130 Fed. 392; Kraut v. U. S., (1904) 134 Fed. 701, affirmed (C. C. A. 1995) 142 Fed. 1037.

Paper fans for decorative purposes. - The provision in paragraph 427 for fans of all kinds" does not include so-called fans consisting of unsubstantial paper novelties in the shape of fans, which range from four feet in diameter down to very small sizes, and which are not commercially known nor dealt

Vol. II, p. 470, par. 408.

Bead fringes, which consist of beads strung on a cord or webbing, and which are used to decorate lamps as trimmings and shades, are not removed by the doctrine of ejusdem generis from the provision for " ornaments, trimmings, and other articles of beads," in paragraph 408. U. S., (1910) 180 Fed. 795.

in part Holcomb r.

Beaded leather hand bags. - Ladies' hand bags in chief value of leather and ornamented with beads are dutiable as "articles . . . in part of beads," under this paragraph, rather than as "manufactures of leather, finished or unfinished, . . . or of which [leather] is the component material of chief value." under paragraph 450. U. S. v. Guthman, (1907) 159 Fed. 273.

Beads temporarily strung. - The provision in paragraph 408, 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 the purpose of transportation and sale only, on cheap, weak cotton threads, and arranged in bunches. U. S. v. Buettner, (1904) 133 Fed. 163, 66 C. C. A. 289.

Gelatin spangles strung on cord, and used in making trimmings or ornaments for wearing apparel, are ejusdem generis with the articles enumerated in paragraph 408, and are dutiable under that paragraph rather than under paragraph 450 relating to manufactures of gelatin." Hirsch v. U. S., (1905) 141 Fed. 380, affirmed (C. C. A. 1906) 145 Fed. 1022.

Rosaries are not subject to duty as articles in part of beads" under this paragraph, because not ejusdem generis with the other goods (ornaments, trimmings, etc.) there enumerated. Benziger v. U. S., (1909) 172 Fed. 280, affirmed (1910) 178 Fed. 1006, 101 C. C. A. 664.

Spangled hat crowns are in a general way of the same character as the class of materials considered under the provision in this paragraph for fabrics, wearing apparel, trimmings, etc., including "other articles composed wholly or in part" of gelatin spangles, and are dutiable under said provision for "articles," rather than under paragraph 450 as manufactures of gelatin. Metzger v. U. S. (1905) 141 Fed. 381, affirmed (C. C. A. 1906) 146 Fed. 132.

Spangled horsehair braids, being very loose braids of the very long hair from the manes and tails of horses, carrying the spangles, which are the chief feature of the manufacture, are not assessable as "manufactures of wool ornamented with beads or spangles of whatever material composed," under paragraph 371, but as articles composed wholly or in part of beads or spangles, composed in part of wool," under paragraph 408. Veit v. U. S., (1903) 121 Fed. 205. Metal beads temporarily strung. der this title, vol. 2, p. 425, par. 193. Opal balls rock crystal rondelles. - See under this title, vol. 2, p. 474, par. 435.

but not

See un