beyond that essential to its proper packing and the prevention of decay or deterioration pending manufacture it is dutiable under paragraph 20. If, on the other hand, such natural and uncompounded drugs, not edible, are in a crude state, not advanced in value or condition by any process or treatment whatever beyond that essential to the proper packing and the prevention of decay or deterioration thereof pending manufacture, they are entitled to free entry.

The importer contends in substance as follows: That this importation is a crude article; that the processes to which it has been subjected before importation are only such as are necessary to prevent deterioration pending manufacture, which he says should be applied to the particular manufacture for which the merchandise is designed; that an article may be used for some purposes for which its fitness for use will be in nowise dependent upon its purity; that on the other hand it may be used for other purposes for which its usefulness and value will be largely deteriorated if it is not free from impurities before being packed for shipment; that it was not the intent of Congress that drugs should be injured for one purpose because the treatment applied to prevent them from injury might be unnecessary when they were used for other purposes, and flatly declares that

The uncontradicted testimony in this case is that if the rosin after separation from the spirits of turpentine is not strained so as to remove the dirt, chips, leaves, and other substances it will during the process of transportation become darker in color and therefore be of a lower grade in quality and price and less suitable for the use of the soap manufacturer.

The corollary to his position, as stated, would seem to be this: If it should appear that rosin before being strained and purified was found to be an article of commerce and a crude drug and as such entitled to free entry under paragraph 559, if imported for purposes to which it could be used in that condition, that, nevertheless, when it appeared that an importation was designed to be devoted to some purpose for which it could not be used in that condition, in the latter case it should, nevertheless, be entitled to free entry, although it had been purified like the importation at bar. In other words, the question of whether an article was entitled to free entry as a drug under paragraph 559 would be made to depend upon the use to which it was to be applied.

The record in this case is absolutely barren of any fact or suggestion that tends to show that the importation was made for the purposes of making soap, or that it was imported for any particular purpose or destined for any special use, and therefore, tested by his own claim, if it shall be found that the unstrained, unpurified rosin is a subject of commerce, the importer, it would seem, ought not to prevail in this

case.

As to his claim that the uncontradicted testimony in the case shows as above stated, an examination of the record satisfies us that it cannot be maintained. We think the evidence establishes beyond question that thousands of barrels of unstrained rosin are annually brought from southern ports of this country to New York and elsewhere and kept in its unstrained condition for months in the original barrels in which it was shipped without any deterioration whatever. Its selling price is not thereby decreased, and witnesses for the importer as well as for the Government agree in saying that the real object in straining the rosin is to enhance the value of the product. In addition to this it might almost seem to be common knowledge that the presence of chips, leaves, dirt, or other foreign substances would be unlikely to change the color of the solid rosin which surrounds such refuse matter.

The board did not find that the rosin deteriorated pending manufacture if it was not strained, as claimed by the importer, but contented itself by holding that the rosin in this case, which, as already stated, has been classified and graded as to color and is one of the highest grades commanding the highest prices and ready without any further treatment to be devoted to the purposes to which pure rosin is used, was a natural and uncompounded drug in a crude state not advanced in value by any process whatever.

We proceed, therefore, to consider whether in any event this rosin is within the class of natural uncompounded drugs in a crude state not advanced in value or condition by any process whatever within the meaning of the paragraph. It surely is not in its natural state because as it exists in nature it is held in solution in the oil of turpentine from which it is separated by distillation. The processes of nature cannot separate the two and preserve both and artificial processes must be resorted to in order to accomplish that result. If the oleoresin, the crude turpentine, be exposed to the air long enough doubtless the volatile oil of turpentine would all disappear, but the residuum would be unstrained, ungraded, and impure rosin. To produce from that residuum the importation here, if it could be produced therefrom, it would be necessary to melt, strain, and grade it.

Without entering into any exhaustive discussion of the meaning of the word "crude" as used in paragraph 559, it may be observed that this word in its ordinary sense and as applicable to its use in the paragraph means a thing in a raw or unprepared state, not fitted for use by cooking, manufacture, or the like and not altered, refined, or prepared by any artificial process. See Century Dictionary.

We are unable to see how the importation here answers the call of this definition. It has been artificially produced, it has been subjected to artificial heat, melted, purified, and graded and these processes have been resorted to for the purpose of producing and have

produced an article prepared for a use by artificial means from an article that in its natural state could not be used for the purpose to which it may now be devoted. These processes have designedly been applied to produce these results and to enhance the value of the product.

If the importation is in a crude state not advanced in value or condition by any process or treatment whatever beyond that essential to prevent deterioration pending manufacture within the meaning of paragraph 559 and thereby entitled to free entry, we see no escape from the conclusion that no rosin can be imported which should not receive a like favor. It might, we think, with much force be claimed that the crude turpentine answered to the requirements of the paragraph under consideration or that the unstrained resin remaining after the processes of distillation had been employed was such an article, but that may not be necessary to decide here.

Both the foregoing articles are in large quantities the subject of trade and commerce in this country, one of the Government's witnesses alone shipping from southern ports over 1,000 barrels of the former and another 50,000 barrels of the latter annually. But it is urged that the first appearance of rosin as a separate article of commerce is after the oleoresin has been subjected to the processes of distillation and that because when the rosin first so appears it contains chips, dirt, leaves, and other impurities; that the removal of the same therefrom by the straining processes and the contemporaneous grading of the rosin product does not deprive the graded rosin of its character as a crude article within the meaning of the paragraph. In other words, it is said that the rosin which first. appears after the distillation of the oleoresin is a crude product whether strained or unstrained and whether graded or ungraded.

What we have already said indicates that this contention can not be upheld, and in addition thereto it may be observed that every article named as a drug in paragraph 559 appears to be a substance as found in a state of nature and not a thing or substance produced by any process of distillation or other processes whatever. To illustrate: The words barks, beans, berries, balsams, insects, leaves, lichens, mosses, etc., therein used all indicate a thing which is a natural product and ordinarily when obtained in their crude state would require no treatment whatever except drying or shaping to prepare them for shipment or to preserve them from deterioration or decay pending manufacture. They would not, it seems, require to be classified, purified, or graded for that purpose.

This view of the law makes it unnecessary to consider claims of the importer as to the effect of the classification of this merchandise at Chicago or elsewhere, as above stated.

We hold the rosin in this case is not entitled to free entry under paragraph 559 and in our opinion the judgment of the Board of General Appraisers should be reversed.

VANDIVER 2. UNITED STATES (No. 614).1

CORKINE, BY SIMILITUDE LINOLEUM.

The value of the component parts of the importation as of the time these were ready to be joined to complete the article, can not be computed on the data furnished by the record here. The importer having failed to establish his contention that the goods are manufactures in chief value of cork, paper, wood pulp, or wood, and there being some evidence tending to show the goods were dutiable by similitude to linoleum, and accordingly prima facie not subject to the provisions of section 6, tariff act of 1897, the protest in this case must be held to have been rightly overruled. It should be overruled even though the collector had made an unacceptable finding.

United States Court of Customs Appeals, February 1, 1912.

APPEAL from Board of United States General Appraisers, Abstract 24728 (T. D. 31255). [Affirmed.]

Joseph G. Kammerlohr for appellant.

Wm. K. Payne, Deputy Assistant Attorney General, for the United States.

Before MONTGOMERY, SMITH, BARBER, DE VRIES, and MARTIN, Judges.

SMITH, Judge, delivered the opinion of the court:

The appellant in this case imported for the Palruba Manufacturing Co. a certain article of merchandise called "corkine." The importation was returned by the proper customs officer as surface-coated paper and assessed for duty by the collector of customs at Philadelphia at 3 cents per pound and 20 per cent ad valorem under the provisions of paragraph 398 of the tariff act of 1897, which paragraph, in so far as it is material to the case, is as follows:

*

if

398. Surface-coated papers not specially provided for in this Act, printed, or wholly or partly covered with metal or its solutions, or with gelatin or flock, three cents per pound and twenty per centum ad valorem.

*
*

The importer objected to the classification of the merchandise, and as grounds of protest set up the claim that the corkine was dutiable either as a nonenumerated manufactured article under the provisions of section 6, or as a manufacture in chief value of cork under paragraph 448, or as a manufacture in chief value of paper under paragraph 407, or as a manufacture of wood pulp under paragraph 433, or as a manufacture in chief value of wood under paragraph 208, which said section and paragraphs are as follows:

SEC. 6. That there shall be levied, collected, and paid on the importation of all raw or unmanufactured articles, not enumerated or provided for in this act, a duty of ten per centum ad valorem, and on all articles manufactured, in whole or in part, not provided for in this act, a duty of twenty per centum ad valorem.

448. Manufactures of amber, asbestos, bladders, cork, catgut or whip gut or worm gut, or wax, or of which these substances or either of them is the component material of chief value, not specially provided for in this act, twenty-five per centum ad valorem.

1 Reported in T. D. 32246 (22 Treas. Dec., 224).

407. Manufactures of paper, or of which paper is the component material of chief value, not specially provided for in this act, thirty-five per centum ad valorem.

433. Indurated fiber ware and manufactures of wood or other pulp, and not otherwise specially provided for, thirty-five per centum ad valorem.

208. House or cabinet furniture, of wood, wholly or partly finished, and manufactures of wood, or of which wood is the component material of chief value, not specially provided for in this act, thirty-five per centum ad valorem.

The Board of General Appraisers overruled the protest and the importer appealed.

On the hearing before the board no evidence was introduced except samples of the merchandise and the testimony of U. G. Goodman and Frederick Lewis Gray, both of whom testified on behalf of the importer. The testimony of the witness Goodman seemed to be based on information derived from the manufacturer rather than on personal knowledge. He did say, however, that he had disintegrated some of the merchandise and found that the body of the goods was paper which was faced with a printed varnished paper and backed with a preparation of cork. He further stated that corkine was used as a floor covering or as a "surround" or border for rugs. Frederick Lewis Gray, manager for the manufacturers, whose deposition was taken at London, England, before the deputy consul general of the United States, declared that the corkine was made as a cheap substitute for oak flooring, or as a veneer to give a floor the appearance of oak, or as a surround for rooms. He also gave evidence showing the composition of the merchandise and the relative unit values of its constituents. According to this witness the same methods and machinery employed in the manufacture of linoleum and floorcloth are used in the manufacture of corkine, which, he said, was made up of paper valued at 15s. 6d. per hundredweight, less 5 per cent discount; ocher, at 4s. per hundredweight; chrome, at 35s. per hundredweight; whiting, at 9d. per hundredweight; Vandyke brown, at 10s. per hundredweight; linseed oil, at 35s. per hundredweight; varnish, at 90s. per hundredweight; ground cork, at 12s. per hundredweight; lampblack, at 24s. per hundredweight; litharge, at 15s. per hundredweight; rosin, at 13s. 6d. per hundredweight. The witness declined to give the quantities, relative proportions, or total values of the materials used. He said, however, that the foundation material of corkine was kraft paper, that 44 per cent of the finished product was linseed oil, and that varnish was the most costly article in the whole composition, but failed to say how much of it was used. It is clear that the value of each component as of the time that it was ready to be joined to the other components in order to form the completed article can not be computed on the data furnished by this evidence. Apparently the unit value of the various constituents stated by the witness Gray was their value in the market.