exclusive of contents, forty per centum ad valorem in addition to the duty on the contents.

1. Bottles containing olive oil, an article not specially enumerated, are dutiable. 1883, s. s. 5921.

2. The following are dutiable under this paragraph: Glass shades, accompanying fancy clocks; also used for other purposes. 1883, s. s. 6014; 1884, id. 6558; Unfinished lime-glass tubes from ten to eighteen inches long. 1884, s. s. 6461; Lime glass bottles. 1885, s. s. 7139.

3. The fact that bottles of flint glass are colored green does not throw them into the category of 133. 1887, s. s. 8343.

135. Articles of glass, cut, engraved, painted, colored, printed, stained, silvered, or gilded, not including plate-glass, silvered or looking-glass plates, forty-five per centum ad valorem.

1. Tinted and colored window glass is not classified as "articles of glass ** colored," but as window glass dutiable by the square foot as in 138. 1874, s. s. 1809.

2. Memorial windows, if entitled to rank as works of art, will be classified as such, otherwise here. 1874, s. s. 2038.

3. Glass wine bottles, known as "brown hocks," being colored in dark brown, are here classified. 1873, s. s. 1667.

4. Paintings on glass, which attain to the rank of works of art, will be classified as such; this section contemplates works of an artisan or common manufacture. 1877, s. s. 3143.

5. Certain glass tubes with ends squared by cutting on glass-cutters' stones, are not plain glass, but classified here as cut. 1877, s. s. 3270.

6. Articles of glass which have been ground to smooth off rough and uneven edges or rims, whether on the grind-stone or by pumice-stone, are classified as cut glass. 1876, s s. 3030.

7. Button centres of colored glass are classified here. 1878, s. s. 3458; small glass mirrors are classified here, and not at so much per foot. 1878, s. s. 3805.

8. The following are classified here: Colored glass wine bottles, "brown hocks." 1879, s. s. 3991; Flint glass bottles, with ground stoppers and necks, containing perfumery. 1883, s. s. 6002; Cut-glass wine decanters, with music boxes attached. 1884, s. s. 6355; Polished glass plates, circular in form and with ground, unpolished rims. 1884, s. s. 6524; Plain glass bottles, known as syphon bottles, blown, and cut or ground on the bottom to remove roughness. 1885, s. s. 6879; Cut-glass bottles filled. 1885, s. s. 6921 and 7139; Imitation precious stones, consisting of pieces of colored glass. 1885, s. s. 7240; Glass medicine tumblers, with a scale cut on the side, each tumbler fitted into a morocco case, as cut-glass under this paragraph. 1886, s. s. 7670.

9. Small plates of glass, with ground or cut edges, for microscopes, are classified as "cut." 1887, s. s. 7995.

10. Polished plate glass, which, after the polishing was engraved or embossed by sand-blast, is classified here. 1887, s. s. 8493; also the following: Lime glass tubes, with ends squared by means of a grinding wheel. 1888, id. 8672; Spectacle lenses, ground or cut. 1888, id. 9134; Photographs printed on paper and secured to small plates of glass with edges beveled by cutting; glass chief value. 1889, id. 9476; Jars and boxes not commercially known as fancy boxes, made entirely of moulded glass, the bottoms and tops of which have been ground smooth, the tops loose and not hinged. 1889, id. 9494.

136. All glass bottles and decanters, and other like vessels of glass, shall, if filled, pay the same rates of duty, in addition to any duty chargeable on the contents, as if not filled, except as in this act otherwise specially provided for.

1. Although the statute (316) imposes a special duty on ale, &c., in bottles, that cannot be regarded as an enactment that there shall be no additional duty on the bottles in view of the special enactment of 136. Schmidt v. Badger, 107 U. S. 85; Merritt v. Park, 108 U. S. 109: same ruling as to bottles containing natural mineral water, although the latter is free. Merritt v. Stephani, 108 U. S. 106.

2. Glass jars containing salt, not being such packages as are generally used in conveying salt, and being fit for various uses when emptied, are classified here. 1873, s. s. 1669.

3. Wine vinegar in bottles, being subject to a specific duty (under the Act of 1864), the bottles were held not to be dutiable. 1874, s. s. 1816.

4. All glass bottles containing malt liquors, or other merchandise, other than such as are subject to ad valorem duties, are dutiable as bottles. 1879, s. s. 4990, 4353.

5. Glass bottles filled are classified under paragraph 135, pursuant to the provisions of this paragraph, and are not dutiable under § 2498 of the Revised Statutes. 1888, s. s.

9116.

137. Cylinder and crown glass, polished, not exceeding ten by fifteen inches square, two and one-half cents per square foot; above that, and not exceeding sixteen by twenty-four inches square, four cents per square foot; above that, and not exceeding twentyfour by thirty inches square, six cents per square foot; above that, and not exceeding twenty-four by sixty inches square, twenty cents per square foot; all above that, forty cents per square foot.

1. Cylinder window glass, tinted or colored, but so as to prevent admission of light, is dutiable as sheet glass. 1880, s. s. 4630. This decision distinguishes s. s. 4229, as to obscured glass for photograph or ornamental purposes.

2. Cylindrical lenses, polished and not cut, 1x11⁄2 in., are classified here. 1888, s. s.

8720.

138. Unpolished cylinder, crown, and common window-glass, not exceeding ten by fifteen inches square, one and three-eighths cents per pound; above that, and not exceeding sixteen by twentyfour inches square, one and seven-eighths cents per pound; above that, and not exceeding twenty-four by thirty inches square, two and three-eighths cents per pound; all above that, two and seveneighths cents per pound: Provided, That unpolished cylinder, crown, and common window-glass, imported in boxes containing fifty square feet, as nearly as sizes will permit, now known and commercially designated as fifty feet of glass, single thick and weighing not to exceed fifty-five pounds of glass per box, shall be entered and computed as fifty pounds of glass only; and that said kinds of glass imported in boxes containing, as nearly as sizes will permit, fifty feet of glass, now known and commercially designated as fifty feet of glass, double thick and not exceeding ninety pounds in weight, shall be entered and computed as eighty pounds of glass only; but in all other cases the duty shall be computed according to the actual weight of glass.

1. Obscured glass is not window glass of commerce, but being for ornamental or other purposes, is classified under 143. 1879, s. s. 4229.

2. Window glass, which has gone through a further process of manufacture by bending for carriage windows, is classified under 143. 1880, s. s. 4398.

3. The following are classified here: Unpolished plates of glass, slightly bent plates, unwrought and colored, for spectacles, and white plates for watch-cases. 1883, s. s. 5522; Unpolished plates of glass blown in cylinders and cut in strips 2 ft.x1 in. to be used for spectacles. 1883, s. s. 5522; Cylinder glass unpolished, pressed upon corrugated tables instead of flat. 1883, s. s. 5543; Unpolished cylinder glass, in appearance rough plates. 1884, 8. s. 6404; Cathedral glass, cylinder, unpolished. 1885, s. s. 6784.

4. Small glass plates or discs, unwrought, of unpolished cylinder glass, intended to be used in the manufacture of spectacles, are classified here, as all unpolished cylinder glass is, without regard to the use to which it may be put after importation. 1886, s. s.

5. Window glass, flashed or colored, is not stained glass, but is classified here. 1888, s. s. 9156; see 9711, s. s. under 708.

139. Fluted, rolled, or rough plate-glass, not including crown, cylinder, or common window-glass, not exceeding ten by fifteen inches square, seventy-five cents per one hundred square feet; above that, and not exceeding sixteen by twenty-four inches square, one cent per square foot; above that, and not exceeding twentyfour by thirty inches square, one cent and a half per square foot; all above that, two cents per square foot. And all fluted, rolled or rough plate-glass, weighing over one hundred pounds per one hundred square feet, shall pay an additional duty on the excess at the same rates herein imposed.

1. The duty upon glass above the maximum size is primarily two cents per foot, and when the weight of such glass is over 100 pounds to 100 square feet, each additional pound is equivalent to a foot. 1880, s. s. 4532.

2. Rolled Cathedral glass, used as imported for the manufacture of stained glass windows, is classified here. 1885, s. s. 6809.

140. Cast polished plate-glass, unsilvered, not exceeding ten by fifteen inches square, three cents per square foot; above that, and not exceeding sixteen by twenty-four inches square, five cents per square foot; above that, and not exceeding twenty-four by thirty inches square, eight cents per square foot; above that, and not exceeding twenty-four by sixty inches square, twenty-five cents per square foot; all above that, fifty cents per square foot.

1. Polished plate glass, if cut at all, is to be classified under 135. 1887, s. s. 8216. 2. Cast plate glass unsilvered, polished and finished on one side, the other side in a ground condition, the whole being a completed article except the polishing of the other side, intended to be done in this country, is to be classified here. 1889, s. s. 9495.

3. Plate glass polished on both sides, with edges ground, and plate glass ground on one side, polished on the other and edges ground, are dutiable as cast polished plate glass under this paragraph. 1889, s. s. 9596.

4. Cast plate glass unsilvered, in different sizes, which has passed through all the stages of casting and grinding necessary to make it a completed article with a smooth surface, though intended to have the surfaces further polished, is essentially polished plate glass. 1889, s. s. 9620.

141. Cast polished plate-glass, silvered, or looking-glass plates, not exceeding ten by fifteen inches square, four cents per square foot; above that, and not exceeding sixteen by twenty-four inches square, six cents per square foot; above that, and not exceeding twenty-four by thirty inches square, ten cents per square foot; above that, and not exceeding twenty-four by sixty inches square, thirty-five cents per square foot; all above that, sixty cents per square foot.

1. Small glass mirrors, not framed, are not classified here, but under 135, as **silvered." 1875, s. s. 2407.

"articles

2. Plate glass silvered is not taken from this classification by being beveled on the edges. 1882, s. s. 5455, 6476.

3. Cast, polished, silvered, plate glass, five by three inches, the silvering protected by paint, and the edges beveled, is classified here. 1884, s. s. 6180 and 6524.

4. Framed mirrors, not exceeding ten by fifteen inches in size, which are framed with wooden frames; the glass classified here, and the frames under paragraph 142. 1884, s. s. 6698.

142. But no looking-glass plates or plate-glass, silvered, when framed, shall pay a less rate of duty than that imposed upon similar glass of like description not framed, but shall be liable to pay, in addition thereto, thirty per centum ad valorem upon such frames.

143. Porcelain and Bohemian glass, chemical glassware, painted glassware, stained glass, and all other manufactures of glass or of which glass shall be the component material of chief value, not specially enumerated or provided for in this act, forty-five per centum ad valorem.

1. Pebbles for spectacles finished in flat, concave or convex surfaces, with edges left unfinished, so as to be fitted to the size and shape of bows, are not to be classified as manufactures of glass, but are free under 665. Young v. Spalding, 24 Fed. Rep. 22.

2. Shell-covered opera glasses, composed of shell, metal and glass, of which shell is component of chief value (or the copper metal, as the case may be), are not to be classified as manufactures of glass, but as of shell (486) or copper (216). Young v. Spalding, 24 Fed. Rep. 87.

3. A custom of trade counting 1,200 pieces as 1,000 for purposes of valuation approved. 1875, s. s. 2396.

4. The following have been classified under this paragraph: Feeding bottles of glass, India-rubber and wood. 1868, s. s. 334. Same rule, 1873, s. s. 1579; Barometers and sextants, in which glass is not more than five per cent. of the entire value. 1873, s. s. 1606; White enamel used for making the faces of watches. 1873, s. s. 1612; Glass lamp chimneys. 1874, s. s. 1974; Imitation gems unset, of Bohemian glass, classified here, and not as precious stones unset under 480. 1875, s. s. 2153; Photographic lantern slides, which are pictures on glass plates. 1376, s. s. 2433; Lamps of brass and glass. 1877, s. s. 3091; Chandeliers of brass and glass, separately packed and invoiced according to material, are classified here at the proper rate for glass, and the brass separately. 1877, s. s. 3347; Ink-stands of brass, leather and glass, classified here because the glass constitutes the principal feature of utility as containing the ink, notwithstanding the small value. 1877, s. s. 3377; small fancy articles, as charms of bone, with small photographs in glass; glass being the component of chief value. 1876, s. s. 2803; also miniature compasses of metal and glass, intended for use as setting in heads of canes and in tobacco boxes, &c. Id. 2905; Glass trays silvered for ornamental purposes here, and not by the foot. 1870, s. s. 3012; Opaque glass lamp shades. 1882, s. s. 5441; Colored glass, not common window glass, but glass granulated or frosted by a new method and tinted with different shades. 1881, s. s. 4770; Wax figures, representing parts of the human body, fastened in cases of wood with glass fronts or covers. 1881, s. s. 4811; Opaque glass blocks, for mosaic work, consisting of blocks of irregular shapes and various sizes, and of different colors, made of the same substances as those of which glass is composed and intended for use in manufacturing fancy paving tiles. 1881, s. s. 4909; Seltzer bottles of glass, covered with wire nettings and with metal faucets and glass siphons. 1881, s. s. 4985; Aeolian harps, a manufacture of which glass is a component material. 1883, s. s. 5684; Glass balls for ornamenting combs. Large balls of glass and wax, not representing precious stones, and too large for pearls. 1883, s. s. 5723; White enamel, composed of potash, arsenic, sand, broken glass and manganese. 1883, s. s. 5896; Composition colored glass balls, with brass screws for the purpose of inserting them on shapes or forms. 1883, s. s. 5992; Shaving boxes, with mirrors inserted in the hollow of the upper inside part of the box. 1881, s. s. 5001; Framed mirrors. 1881, s. s. 5012; Glass tubes for thermometers, glass being the component material of chief value. 1883, s. s. 5517 and 6012; Charms of glass and ivory, miniature opera-glasses containing miniature magnifying-glasses and transparent pictures. 1883, s. s. 6050; Toilet sets, composed of pieces, consisting of mirrors and brushes, in which glass is the leading feature and the component material of chief value. 1884, s. s. 6174; Partially-manufactured glass, consisting of new pieces of colored glass cylinders, which have been broken to definite lengths, to be manufactured into buttons (classified here, or under paragraph 135). 1884, s. s. 6591; Blocks of resin, encased in glass for violinists' use, of which glass is the component material of chief value. 1884, s. s. 6697; Glass shades on wooden pediments for the purpose of enclosing artificial flowers, the whole being intended for mantel ornaments. 1885, s. s. 6982; Surveyors' instruments. 1885 s. s. 7133; Opera-glasses of mother of pearl and cases enclosing them, the cases being dutiable at the same rate as the glasses under 1883, s. s. 6040, 1885, s. s. 7256; Colored glass ornaments for trimming ladies'

bonnets, dresses, &c., and not fitted for the manufacture of jewelry. 1886, s. s. 7591 Glass moulds containing jelly. 1886, s. s. 7824; Glass cylinders and vessels for chemists' use, are "chemical glassware." 1887, s. s. 8141.

5. Beads of glass are classified as "beads." 1876, s. s. 2892.

;

6. The following have been classified here: Stained window glass (not works of art for churches). 1888, s. s. 9121; Porcelain glass pots, containing pomades (not free as coverings). 1889, id. 9334; Colored glass disks or bulls-eyes. 1889, id. 9385; Lenses, plates for spectacles and glass slides. 1889, id. 9399.

SCHEDULE C.-METALS.

144. Iron ore, including manganiferous iron ore, also the dross or residuum from burnt pyrites, seventy-five cents per ton. Sulphur ore, as pyrites, or sulphuret of iron in its natural state, containing not more than three and one-half per centum of copper, seventyfive cents per ton: Provided, That ore containing more than two per centum of copper, shall pay, in addition thereto, two and onehalf cents per pound for the copper contained therein.

1. "Mundie" is a composition of iron pyrites or arsenical pyrites, and is classified here. 1869, s. s. 507. 1879,

2. No allowance is to be made for extra weight by reason of water in the ore. s. s. 4183.

3. An iron ore (hematile) containing 54 ounces of silver and slight amount of copper, the value of silver largely exceeding the iron, is free as silver ore (752). 1880, s. s. 4391.

4. Magnetic sand," consisting of magnetite iron ore, used for the purpose of manu facturing iron, is classified here. 1885, s. s. 7126.

5. For proceedings to be taken to reduce weight of iron ore which has absorbed moisture or sea water on the voyage, see this decision. 1886, s. s. 7520.

6. Iron ore, as known to commerce, is the ore in its natural state, irrespective of moisture; but if increased in weight by moisture or sea water on the voyage, allowance may be made. 1887, s. s. 8025 (see opinion of the Attorney-General quoted).

7. Drawback may be allowed on the amount of pure copper at 24 per cent. but not as to the 75 cents per ton of ore. 1887, s. s. 8561.

8. Residuum from burnt pyrites, put up in bricks; consisting of oxide of iron, commercially known as "purple ore” or “ blue billy." 1889, id. 9410.

145. Iron in pigs, iron kentledge, spiegeleisen, wrought and cast scrap-iron, and scrap-steel, three-tenths of one cent per pound; but nothing shall be deemed scrap-iron or scrap-steel except waste or refuse iron or steel that has been in actual use and is fit only to be remanufactured.

1. Punchings and clippings of wrought iron plates and sheet iron, left after the process of manufacture of the plates, etc., was completed, and ends of bridge rods and beams of wrought iron, cut off to bring the rods and beams to the required length and to remove imperfections, such punchings and clippings being fit only for manufacture, are iron in "actual use " within the meaning of this section; that is, they have been used in the making of the plates, etc., and have accomplished the purpose for which they were originally manufactured; their classification under 148 is improper, but they are subject to duty as wrought scrap-iron. This overrules 1874, s. s. 1986, and 1879, s. s. 4115, and 1880, id. 4512, and reverses the case in 14 Fed. Rep. 687. Schlesinger v. Beard, 120 U. S. 264.

2. Pieces of iron that are fit to be manufactured into spikes or bolts cannot be classified as scrap; if scrap be so mixed with bar iron as to be difficult to separate, the whole lot is to be classified as bar iron. 1870, s. s. 568.