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FEDERAL STATUTES, ANNOTATED.
Vol. II, p. 362.
Cuba, under the military governor, a for eign country. - In U. S. v. Assia, (1902) 118 Fed. 915, it was held that Cuba, under the military governor, was a foreign country, so
that one committing a crime on a vessel regig. tered at a Cuban port was not subject to trial therefor in the courts of the United States.
Vol. II, p. 364, cl. IV.
Abolition of private franchise. — In O'Reilly de Camara v. Brooke, (1908) 209 U. S. 45, 28 S. Ct. 439, 52 U. S. (L. ed.) 676, affirming (1906) 142 Fed. 858, it appeared that the defendant, while governor of Cuba during its occupation by the United States, abolished a valuable franchise owned by plaintiff, who was a Spanish subject. On appeal the secretary of war of the United States confirmed the governor's order. Subsequently, by the 80-called “Platt Amendment," incorporated in the treaty between the United States and the republic of Cuba, it was provided that
“all acts of the United States in Cuba during its military occupancy thereof are ratified and validated, and all lawful rights acquired thereunder shall be maintained and protected." It was held that such ratification was equivalent to an original authorization of defendant by the United States government to make the order in question and ex. empted defendant from any personal liability to plaintiff for depriving her of her property right in the franchise, and transferred such liability, if any, to the United States, or to the government of Cuba.
Vol. II, p. 364, cl. VI.
In Pearcy 1. Stranahan, (1907) 205 U. S. never taken possession of such island as in257. 27 S. Ct. 545, 51 U. S. (L. ed.) 793, it cluded in the territory ceded by Spain to the was held that the Isle of Pines must be re- United States in the treaty of peace, but, ingarded as at least de facto under the juris. stead, through its legislative and executive diction of the Republic of Cuba, and hence, departments, has recognized the Cuban goy. as a “ foreign country " within the meaning ernment as rightfully exercising sovereignty of the Dingley Tariff Act of July 24, 1897 over the Isle of Pines as a de facto govern(30 Stat. 151, ch. 11, 2 Fed. Stat. ment until the de jure status shall be de. Annot. 391), since the United States has termined.
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, fol. lowing 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 i. Bidwell, (1903) 124 Fed. 688. Goods arriving at a port of entry of the United States from the Philip pine 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
States from the Panama Canal zone, since the cession of such territory to the United States, are dutiable. David Kaufman, etc., Co. 1. Smith, (1909) 175 Fed. 887.
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 in. formation 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. t. U. S., (1909) 172 Fed. 304; U. S. v. Ehrgott, (1910) 182 Fed. 267.
Vol. II, p. 392, par. 1.
Acetic acid anhydrid. — The term “acetic 1897, either as “boracic acid,” under this acid” is not limited to the article scientif paragraph, as “ chemical compounds," under ically known by that name, but is intended paragraph 3, or as “ borax,” or “borate maas a general commercial designation of a terial," under paragraph 11, and is therefore class of articles which are commercially so subject to assessment at the same rate of known, and includes the substance known as duty as boracic acid, under this paragraph, “acetic acid anhydrid.” Lueders 1. U. S., by virtue of section 7, which prescribes that (1905) 140 Fed. 970.
“on articles not enumerated, manufactures Extract of nutgalls. — This paragraph does of two or more materials, the duty shall be not include extract of nutgalls, consisting assessed at the highest rate at which the of a mixture of powdered nutgalls and water, same would be chargeable if composed wholly which contains some tannin, and from which of the component material thereof of chief tannic acid may be produced. U. S. v. Proc. value." tor, (C. C. A. 1906) 145 Fed. 126, affirming Oleic acid or red oil. — Paragraph 568 does (1905) 139 Fed. 586.
not include so-called “oleic acid," or red oil, Mixture of boracic acid and borax. — In which is fit for other uses, although comLevi v. U. S., (1903) 126 Fed. 420, it was monly used as soap stock, but it is properly held that a certain antiseptic preservative, dutiable under paragraph 1. Hill v. U. S., consisting of an intimate mechanical mixture (1906) 151 Fed. 475, 81 C. C. A. 13, affirming of boracic acid and borax, the former being 143 Fed. 361. the more valuable component, is an article Extract of nutgall. - See under this title, not enumerated in the Tariff Act of July 24, vol. 2, p. 395, par. 20.
Vol. II, p. 392, par. 2.
"Compound.” — In paragraph 2, relating to alcoholic compounds, the word “compound” is not limited by any trade usage or technical adaptation, but is used in its common broad sense of being any union or mixture of ele ments, ingredients, or parts, as fine-cut herbs commingled with alcohol and constituting to some degree an infusion. U. S. v. Stone, etc., Co., (C. C. A. 1909) 175 Fed. 33, reversing 171 Fed. 293.
Mixture of fine cut herbs and alcohol. – In paragraph 2, the term “alcoholic compounds” includes a mixture of fine-cut herbs
and alcohol, in which the alcohol mainly serves as a preservative in the importation of the leaves, but continues in use after importation, for the purpose of producing a tincture, although there might be no justification for holding that the purpose of using the alcohol as a mere preservative determines classification under this provision. U. S. v. Stone, etc., Co., (C. C. A. 1909) 175 Fed. 33, reversing 171 Fed. 293.
Herbs in alcohol. - See under this title, vol. 2, p. 504, sec. 6.
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 chemi. cal 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, retersing (1903) 123 Fed. 346.
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 para graph 67, but is dutiable as a chemical compound under paragraph 3. U. S. u. Merck, (1905) 136 Fed. 817, 69 C. C. A. 472, affirming (1903) 126 Fed. 438.
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. — See under this title, vol. 2, p. 393, par. 11. * Muguet pomade. — See under this title, vol. 2, p. 493, par, 626.
Mixture of boracic acid and borax. — See under this title, vol. 2, p. 392, par. 1.
Niger-seed oil. — See under this title, vol. 2, p. 490, par. 568.
Nut oil. — See under this title, vol. 2, p. 493, par. 626.
Soluble creosote. - See under this title, vol. 2, par. 524.
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
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. 393, par. 11.
Borate of manganese. — See under this title, vol. 2, p. 392, par. 3.
as there no nder this title, vol. 2, p. 487, per. .
Vol. II, p. 394, par. 12.
Synthetic camphor. - See under this title, vol. 2, p. 487, par. 515.
Vol. II, p. 394, par. 13.
Precipitated chalk. — The article produced factures ” of chalk, within the meaning of by the artificial precipitation of chalk, and paragraph 13, but is chalk itself, and is bolting and packing it in bags, is not "manu- dutiable under the provision in the same paragraph for “ chalk artificially precipi. tated.” 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
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. v. 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.
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” or “ carbolineum avenarius," which consists of dead oil modified by the action of chlorine gas, is dutiable under the provision in paragraph 15, for “preparations of coal tar, not colors or dyes and not medicinal, not specially provided for," and is not dutiable under the provision for “chemical compounds," in paragraph 3, or free of duty as “dead or creosote oil," under paragraph 524. Downing v. U. S., (1901) 123 Fed. 1000.
“ Color or dye." — An article which contains all the essential elements and determin. ing 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. 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. $. 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.
Cinematograph films. — See under this title, vol. 2, p. 469, par. 403.
Pyroxylin smokers' articles. — See under this title, p. 481, par. 459.
Toys made of celluloid. - See under this title, vol. 2, p. 472, par. 418.
Umbrella sticks with celluloid handles. — See under this title, p. 481, par. 426.
Vol. II, p. 395, par. 20.
Articles used in dyeing or tanning are not powder in water, and filtering to remove im. “ drugs," within the meaning of that ex purities, a chemical being added as a prepression as used in paragraph 20 and para. servative without working any chemical graph 548; that term being limited in its change, is not dutiable as tannin or tannic common acceptance to medicinal preparations, acid, under paragraph 1, nor as a chemical though broadly it may include all prepara compound under paragraph 3, but either tions used in the arts. Leber 1. U. S., (1904) directly or by similitude as “drugs, such as 135 Fed. 243.
... nutgalls, ... advanced in value or Chrysarobin is dutiable as a drug advanced condition," under paragraph 20. Proctor V. in value, under paragraph 20, and not as a U. S., (1905) 139 Fed. 586. medicinal preparation, under paragraph 68. Powered opium is a “drug advanced in Levi u. U. S., (1905) 140 Fed. 126.
value or condition," within the meaning of Extract of nutgalls, an article which is paragraph 20, rather than opium crude or made by grinding nutgalls, digesting the unmanufactured, under paragraph 43. U. S.