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provision for toys, but this rule does not hold good as to the steins which have such covers, and which are not composed in chief value of earthen or stone ware. Paragraph 418 does not except toys made in part of such ware, but excepts only such articles which are made wholly or in chief value thereof. As was said by this Board in G. A. 4532 (T. D. 21542)

The authorities have generally held that where the language of a paragraph provides for a manufacture of a certain kind, as, for instance, cotton, an article or fabric made out of such material in chief is included.

That ruling followed the principle laid down in Drew v. Grinnell (115 U. S., 477) and Authur v. Butterfield (125 U. S., 70).

We find that the steins with metal tops are composed in chief value of metal, and thus are not excepted from the provisions of paragraph 418, and are dutiable thereunder as toys at the rate of 35 per cent ad valorem. The protest is sustained as to the items designated on the invoice by the numbers 1000, 1001, 1003, and 1006, and the protest is overruled as to all other merchandise covered thereby.

(24867-G. A. 5524.)

Unfinished articles of glass, cut-Bottle stoppers.

The provision in paragraph 100, tariff act of July 24, 1897, for "articles of glass, cut," is not limited to such articles as have reached a finished condition, but includes cutglass bottle stoppers that need to be ground to fit them to the necks of the bottles with which they are to be used.—Junge v. Hedden (146 U. S., 233; 13 Sup. Ct. Rep., 88) followed.

Before the U. S. General Appraisers at New York, December 31, 1903.

In the matter of the protests, 53251 b, etc., of Carr-Lowrey Glass Company, against the decision of the collector of customs at Baltimore, Md., as to the rate and amount of duties chargeable on certain merchandise, imported per the vessels and entered on the dates named in the schedule.

Opinion by SOMERVILLE, General Appraiser.

The question raised by these cases turns on whether the provision in paragraph 100, tariff act of July 24, 1897, for "articles of glass, cut," includes merchandise in an unfinished condition. The articles before us are bottle stoppers that have been elaborately cut, the samples in evidence having from 24 to 64 facets produced by the cutting process. They are not ready for use, however, by reason of the fact that the plug end needs to be ground, in order to fit the stoppers to the necks of the bottles with which they are to be used. The collector exacted a duty of 60 per cent ad valorem under the provision above cited, and the importers have protested, contending that the proper classification of the goods is under the provision in paragraph 112 of said act for "all glass or manufactures of glass, * * * not specially provided for," at the rate of 45 per cent ad valorem.

In our judgment, there is nothing in paragraph 100 to justify the conclusion that the provision in question is to be limited in its appli

cation to finished articles. It can not be denied that these stoppers are articles of glass or that they are cut. They are therefore specially provided for where classified by the collector, and thereby removed from said paragraph 112. Our conclusion in this matter is in harmony with that reached by the Supreme Court in the analogous case of Junge v. Hedden (146 U. S., 233; 13 Sup. Ct. Rep., 88), where it was held that the provision in paragraph 454, tariff act of 1883, for "articles composed of india rubber," included things that had been manufactured completely, partly, or not at all. The merchandise has been subjected to all the cutting that is intended to be given it; and the intention of the lawmakers seems to have been expressed with reference to whether or not the articles have been cut, rather than to whether they are in a completed condition.

The protests are overruled and the decision of the collector affirmed.

(24868—G. A. 5525.)

Alcoholic medicinal preparation-Homeopathic tincture-Cannabis indica.

Cannabis indica, a purely liquid alcoholic tincture of Indian hemp, used by homeopathic physicians as a medicine, is dutiable under paragraph 67, tariff act of July 4, 1897, covering "medicinal preparations containing alcohol," and not under paragraph 2 of said act, relating to "alcoholic compounds."-In re Boericke, G. A. 5021 (T. D. 23354), distinguished.

Before the U. S. General Appraisers at New York, December 31, 1903. In the matter of the protest, 53600b-17317, of Rosengarten & Sons, Incorporated, against the decision of the collector of customs at Philadelphia, Pa., as to the rate and amount of duties chargeable on certain merchandise imported per East Point, November 20, 1901.

Opinion by SOMERVILLE, General Appraiser.

The merchandise was classified by the collector as dutiable at the rate of 60 cents per pound and 45 per cent ad valorem, under the provision in paragraph 2, tariff act of July 24, 1897, for "alcoholic compounds not specially provided for." It is claimed by the protestants to be dutiable under the provision in paragraph 67 of said act for "medicinal preparations containing alcohol, specially provided for."

* * *

not

It appears from the evidence that the article, which is invoiced as cannabis indica, consists of an alcoholic tincture used by homeopathic physicians as a medicine, without further preparation. According to the American Homeopathic Pharmacopoeia (6th ed., p. 147), it is produced from hashish or Indian hemp as follows:

The dried herb-tops are bruised, covered with five parts by weight of alcohol, and allowed to remain eight days in a well-stoppered bottle, in a dark cool place, being shaken twice a day. The tincture is then poured off, strained, and filtered.

The collector and the local appraiser cite In re Boericke, G. A. 5021 (T. D. 23354), as authority for the classification of which the

protestants complain. The merchandise then in question, however, consisted of leaves in a broken or crushed state, saturated or soaked in alcohol, while the article now before us is purely liquid, none of the original herb from which it was prepared now remaining.

We find the merchandise to be an alcoholic medicinal preparation and sustain the protest. The decision of the collector is reversed, with instructions to reliquidate the entry accordingly.

(24869-G. A. 5526.)

Triplicate mirrors.

Cheaply made up triplicate mirrors, measuring 3 by 4 inches or less, are toys dutiable at 35 per cent ad valorem under paragraph 418, act of July 24, 1897. Triplicate mirrors measuring more than 3 by 4 inches are not toys. Such articles are dutiable under paragraph 112 at 45 per cent ad valorem as mirrors.-G. A. 4992 (T. D. 23281) modified.

Before the U. S. General Appraisers at New York, December 31, 1903. In the matter of the protest, 12010 h-896, of Samstag & Hilder Brothers, against the decision of the collector of customs at New York, N. Y., as to the rate and amount of duties chargeable on certain merchandise, imported per Ryndam, September 16, 1903.

Opinion by FISCHER, General Appraiser.

The merchandise in question consists of so-called "triplicate mir rors." Duty was assessed thereon at the rate of 45 per cent ad valorem under the provisions of paragraph 112 of the act of July 24, 1897, as mirrors less than 144 square inches. The importers claim that the merchandise is properly dutiable at the rate of 35 per cent ad valorem under paragraph 418 as toys.

Each of the articles before us is made up of three mirrors. The individual pieces of glass forming the same are set in cheap metal frames, which are fastened together with hinges to permit of their being folded into various positions at the will of the person using the same, and attached to the top of the whole is a small piece of chain having a small ring for use in hanging. The sizes of the pieces of glass in each of the triplicate mirrors in question and their value on invoice are as follows: 2 by 3 inches, 20 marks per gross; 3 by 4 inches, 23 marks per gross; 4 by 6 inches, 39 marks per gross, and 6 by 8 inches, 81 marks per gross.

The Board in G. A. 4992 (T. D. 23281) passed upon mirrors of the foregoing description measuring 3 by 4 inches, and held that the same were not toys. The Board has become satisfied that triplicate mirrors of the size passed upon in that case and similar mirrors of smaller size are toys. Such articles have no practical use and are solely intended as playthings for the amusement of children. view of this fact, the ruling cited is modified to the following extent: We find that the triplicate mirrors measuring 3 by 4 inches or less are toys, dutiable at the rate of 35 per cent ad valorem under

paragraph 418, and that the triplicate mirrors measuring above such sizes are not toys, and are dutiable at the rate of 45 per cent ad valorem under paragraph 112.

The protest is sustained only so far as it covers the mirrors measuring 2 by 3 and 3 by 4 inches, and is overruled in all other respects.

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Head tax, tonnage tax, vessel fees, etc., auditing of.

24589

Sent to Auditor for Treasury Department to be accompanied by

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Acetylene gas for lighting vessels..

24275

Acid furnaces, waste from lead linings of, classification of, under act
of 1897..

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Acid, tannic (nutgall extract), classification of, under act of 1897.

24395 5333

24535 5365

Act of 1897, time of taking effect....

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Adams Express Company, rebond of, as common carrier of unappraised
merchandise

24299

Additional duty:

Articles imported conditionally free not liable under section 32,
act of 1897, if conditions be complied with..

24658

Canadian wood pulp, uniform assessment of.

Exacted before granting certificate from collector or naval officer..
French sugar

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Admeasurement of vessels.

24329

Admissibility and essentials of affidavits (wines).

24703 5433

Admissions under oath ..

24721 5443

Adulterated food products, drugs, and liquors, samples of imported..
Advance and allotment of seamen's wages; decision of Supreme Court..
Advertising folders, lithographic prints, classification of, under act
of 1897...

Affidavits, admissibility and essentials of (wines)

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Agate and onyx articles, classification of, under act of 1890.
Agriculture, samples of seeds for Department of..

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Killing of game in, for other than food and clothing purposes.
Regulations for protection of game in....

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French internal-revenue tax remitted on, element of dutiable
value of fruits in alcohol....

24659

Internal-revenue tax of France.

24653

5414

Manufactured by Columbus Distilling Company, New York,
N. Y., drawback on..

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