POLARISCOPIC TEST.-In construing the provision in paragraph 209, regulating duty on sugars according to the polariscopic test, Held that the expressions therein "testing by the polariscope" and "shown by the polariscopic test" were not used with any special trade meaning which would confine them to a particular method of conducting such test, but import an intention on the part of Congress that the method adopted should be the one best calculated to make a scientific determination. TREASURY REGULATIONS-COGNIZANCE BY CONGRESS.-Where, for a period of years covering the operation of several tariff acts, the Secretary of the Treasury had made regulations for carrying out certain provisions in those acts, it is to be presumed that subsequent legislation by Congress was enacted with reference to them.-U. S. v. Bartram; U. S. v. Howell; U. S. v. American Sugar Refining Co. (C. C. A.), T. D. 25395; 123 Fed. Rep., 327 (C. C.), reversed, and (G. A. 4386) T. D. 20850 affirmed. Polariscopic Test of Molasses.-Molasses was imported in hogsheads and tierces, none of which were marked, the tierces containing the better grade of molasses. Held, that the appraiser was justified in averaging the tests of samples taken from the tierces separately from those out of the hogsheads, for the purpose of making his return of classification under paragraph 209. It would seem that article 1375 of the Customs Regulations of 1899 should not be so construed as to require the averaging of samples of different grades of molasses imported under the same mark.-T. D. 24563 (G. A. 5375). Test of Sugar Drainings.-Where the regulations prescribed by the Secretary of the Treasury for determining the polariscopic test of sugar drainings have been substantially followed, the determinations thus made are conclusive. The average of the polariscopic tests of sugar drainings was found to be 56.025. Held that the theory of de minimis non curat lex does not require that the fraction should be disregarded and the drainings classed under paragraph 209 as testing "not above fifty-six degrees," rather than as testing "fifty-six degrees and above."-U. S. v. Lueder (C. C. A.), T. D. 27918; T. D. 27186 (C. C.) reversed. Sugar. A brown-colored sugar, under 16 Dutch standard, polarizing at about 81.60 degrees, which is shown to be the refuse or residue left over from a process of refining sugar, the refined sugar itself being separated from the mass, is dutiable under paragraph 209 according to the polariscopic test and not as sugar which has gone through a process of refining" at the rate of 1.95 cents per pound.-T. D. 26511 (G. A. 6079). 66 Sugar Drainings dutiable as molasses under paragraph 209.-T. D. 20613 (G. A. 4339). Sugar Sweepings obtained from cargoes of refined sugar are not dutiable as refined sugar, but are dutiable according to polariscopic test at the rates prescribed in paragraph 209. In assessing duty on sugar sweepings, their previous character and condition must be disregarded and neither their refinement nor their color considered. U. S. v. Salambier (170 U. S., 621) and U. S. v. Shea (114 Fed. Rep., 38) cited as to sufficiency of protest.-T. D. 23854 (G. A. 5173). Sugar Tests.—A RELIQUIDATION NOT RETROACTIVELY DISTURBED.-After a liquidation has been made, based on a polariscopic test of sugar properly made in accordance with customs regulations in existence at the time, and an appeal has been taken to the Board of General Appraisers, the board will not disturb such decision of the collector where the protest is based on a letter of the Assistant Secretary of the Treasury issued to the collector many years after such appeal was taken, which can not be regarded as having the force and effect of law.T. D. 29688 (G. A. 6893). Validity of Sugar Regulations.-The right of direct appeal from circuit courts to the Supreme Court is given by section 5, act of March 3, 1891 (26 Stat., 827), in any case that involves the application of the Constitution. Held that this does not cover a case resting on the assertion that the Secretary of the Treasury, in regulations for the testing of sugar, had assumed to add something to the dutiable standard prescribed by the tariff act and thereby exercised legislative power confided by the Constitution solely to Congress. In such a case the only real substantial point is whether the Secretary misconstrued the statute; and this can not give jurisdiction under said section.— American Sugar Refining Co. v. U. S. (U. S.), T. D. 29411; T. D. 27093 (C. C.) and Ab. 4333 (T. D. 25916) affirmed. DECISIONS UNDER THE ACT OF 1894. Additional Duty on Sugar.-Matanzas centrifugal sugar testing not above No. 16 Dutch standard in color imported. It was found to test 93.43° and was appraised at 1.998 cents per pound. The net weight was in excess of the invoice. Assessed at the value declared on the entry for sugar testing 95. Held, that it is and has been for years the well-known trade practice to purchase such sugars on a basis of 96°, and that it is the established practice to allow onesixteenth of a cent per pound for each degree such sugar tests less than 96° and not less than 94° and three thirty-seconds of 1 cent per pound for each degree less than 94°. The collector should have deducted from the entered value one-sixteenth of a cent per pound and three thirty-seconds of 1 cent per pound for fifty-seven one-hundredths of a degree, leaving the entered value of the sugar testing 93.43° 2.03223 cents per pound. No deduction can be made for nondutiable charges, the importer having certified that the charges entered in the invoice were included in the market value of the goods. G. A. 3203 affirmed.-T. D. 17063 (G. A. 3444). Increase of Value per Pound Due to Drainage.-Brazilian sugar, bought and shipped when raw, and which has lost weight and increased in value per pound by drainage during the voyage of importation, is dutiable under the tariff act of 1894, not upon the value when shipped but upon the increased value per pound on arrival in this country.-T. D. 27085 (G. A. 6282). Molasses Diluted by Salt Water During Voyage should pay duty according to the decreased polariscope test and the increased quantity.—T. D. 18633 (G. A. 4031). Molasses Testing Under 40° and Over 20 Per Cent of Moisture is dutiable as a nonenumerated article. The limitation of 40 degrees in paragraph 1824 excludes it from classification under that paragraph. The limitation in paragraph 557 of free admission to molasses containing under 20 per cent of moisture precludes it from free admission.—T. D. 16532 (G. A. 3250). Sugar, Tinctured.-German refined sugar of a high grade tinctured with vanilla crystals is dutiable at 40 per cent and one-eighth and one-tenth cent per pound and not under paragraph 183 as tinctured sugar.-T. D. 17957 (G. A. 3832). DECISIONS UNDER THE ACT OF 1890. Bounties on Sugar. The court does not decide whether the provision in this act respecting bounties on sugar is or is not unconstitutional, because it is plain from the act that these bounties do not constitute a part of the system of customs duties imposed by the act, and it is clear that the parts of the act imposing duties would remain in force even if these bounties were held to be unconstitutionally imposed.-Field v. Clark, 143 U. S., 649, 694. Sugar Under Paragraph 241.—Sugar molasses imported prior to April 1, 1891, is dutiable under the act of 1883.-T. D. 10515 (G. A. 165). DECISIONS UNDER THE ACT OF 1883. Sugar Drainings or Pumpings, polariscope test 46.79, held to be dutiable as molasses.-T. D. 10514 (G. A. 164). DECISIONS UNDER STATUTES PRIOR TO THE ACT OF 1883. Crushed Loaf Sugar.-The words "loaf sugar" must be understood according to their general meaning in trade and commerce and buying and selling. And if, upon the evidence it appeared that loaf sugar meant sugar in loaves, then crushed loaf sugar was not loaf sugar within the act.-U. S. v. Breed (1 Summ., 159), 24 Fed. Cas., 1222. Refined Sugar.-Under this act duties did not accrue on refined sugar while it remained in the manufactory unsold, and consequently when this act was repealed by the act of April 6, 1802 (2 Stat., 148), the saving of duties which had accrued did not apply to such sugars.-Pennington v. Coxe, 2 Cranch, 33. Sugars imported in 1879 to which an artificial color was not given after they had been manufactured. Held, that under this section the sole test of their dutiable quality was their actual color, as graded by the Dutch standard, and that they were subject to the duty prescribed by Schedule G, with 25 per cent added thereto under section 3, act of March 3, 1875 (18 Stat., 339).-— Merritt v. Welsh, 104 U. S., 694. Under section 58 of the act of 1799 both draft and tare are allowable on sugar imported in bags and subject to duty by weight.-Napier v. Barney (5 Blatchf., 191), 17 Fed. Cas., 1149. Though among sugar refiners sugars which have not undergone the process of claying may be spoken of as refined sugar, yet, if this term among the buyers and sellers of the country generally is applied only to lump and loaf sugar the term in the acts of Congress must be construed to include only those articles.-Barlow v. U. S., 7 Pet., 404. 178. Maple sugar and maple sirup, 3 cents per pound; glucose or grape sugar, 13 cents per pound; sugar cane in its natural state, or un1913 manufactured, 15 per centum ad valorem: Provided, That on and after the first day of May, nineteen hundred and sixteen, the articles hereinbefore enumerated in this paragraph shall be admitted free of duty. NOTE.-Proviso of paragraph 178 repealed by the act of April 27, 1916; T. D. 36375. 217. Maple sugar and maple sirup, 4 cents per pound; glucose or 1909 grape sugar, 14 cents per pound; sugar cane in its natural state, or unmanufactured, 20 per centum ad valorem. 210. Maple sugar and maple sirup, 4 cents per pound; glucose or 1897 grape sugar, 14 cents per pound; sugar cane in its natural state, or unmanufactured, 20 per centum ad valorem. 183. * ; glucose, or grape sugar, 15 per centum ad valorem; 240. Glucose, or grape sugar, three-fourths of 1 cent per pound. DECISIONS UNDER THE ACT OF 1909. Sugar Cane in Tins.-Were it not for the fact that this commodity is put up in tin cans, we should have no hesitancy in holding that it is dutiable as sugar cane. We know of no paragraph where it is specifically and properly described as it appears before us. It seems to be similar, however, in every statutory requirement to sugar cane, and in our judgment is assessable as such under paragraph 217.—Ab. 24736 (T. D. 31255). DECISIONS UNDER THE ACT OF 1894. Sugar Cane free as vegetable substance unmanufactured.-T. D. 18406 (G. A. 3963). DECISIONS UNDER STATUTES PRIOR TO THE ACT OF 1883. Glucose and Grape Sugar are dutiable as nonenumerated articles and not under R. S. 2504, Schedule M, as burnt starch or gum substitute.-Weilbacher v. Merritt, 37 Fed. Rep., 85. 1897 1894 ; saccharine, 25 per centum ad valorem. 211. Saccharine, $1.50 per pound and 10 per centum ad valorem. 1890 (Not enumerated.) 1883 (Not enumerated.) DECISIONS UNDER THE ACT OF 1890. English Crystals.-Saccharine crystals of various sizes, known as English crystals, is pure sugar above No. 16 Dutch standard.-T. D. 13333 (G. A. 1713). Saccharine is a chemical compound and a coal-tar preparation not a color or dye.-T. D. 15082 (G. A. 2635). DECISIONS UNDER THE ACT OF 1883. Saccharine was not free under the act of 1883 as an "acid used for medicinal, chemical, or manufacturing purposes not specially provided for.”—Lutz v. Magone, 153 U. S., 105. Saccharine, a chemical compound consisting of a dry white powder sweeter by from 280 to 300 times than cane sugar, which is chiefly used in soda and mineral waters, liquors, wines, preserves, chewing tobacco, chewing gums, medicines, and other things, but for the sole purpose of sweetening them, and which, though chemically an acid, is bought and sold as saccharine and not as acid, is dutiable as a chemical compound and is not free under paragraph 594.-Lutz v. Magone, 41 Fed. Rep., 128. 1913 180. Sugar candy and all confectionery not specially provided for in this section, valued at 15 cents per pound or less, 2 cents per pound; valued at more than 15 cents per pound, 25 per centum ad valorem. The weight and the value of the immediate coverings, other than the outer packing case or other coverings, shall be included in the dutiable weight and the value of the merchandise. 219. Sugar candy and all confectionery not specially provided for in this section, valued at 15 cents per pound or less, and on sugars after being refined, when tinctured, colored, or in any way adulterated, 4 cents 1909 per pound and 15 per centum ad valorem; valued at more than 15 cents per pound, 50 per centum ad valorem. The weight and the value of the immediate coverings, other than the outer packing case or other covering, shall be included in the dutiable weight and the value of the merchandise. 212. Sugar candy and all confectionery not specially provided for in this act, valued at 15 cents per pound or less, and on sugars after being refined, when tinctured, colored, or in any way adulterated, 4 cents per 1897 pound and 15 per centum ad valorem; valued at more than 15 cents per pound, 50 per centum ad valorem. The weight and the value of the immediate coverings, other than the outer packing case or other covering, shall be included in the dutiable weight and the value of the merchandise. 183. Sugar candy and all confectionery, made wholly or in part of 1894 sugar, and on sugars after being refined, when tinctured, colored, or in any way adulterated, 35 per centum ad valorem; 1890 1883 229. * chocolate confectionery, 35 per centum ad valorem. 238. Sugar candy and all confectionery, including chocolate confectionery, made wholly or in part of sugar, valued at 12 cents or less per pound, and on sugars after being refined, when tinctured, colored, or in any way adulterated, 5 cents per pound. 239. All other confectionery, including chocolate confectionery, not specially provided for in this act, 50 per centum ad valorem. 242. Sugar candy, not colored, 5 cents per pound. 243. All other confectionery, not specially enumerated or provided for in this act, made wholly or in part of sugar, and on sugars after being refined, when tinctured, colored, or in any way adulterated, valued at 30 cents per pound or less, 10 cents per pound. 244. Confectionery valued above 30 cents per pound, or when sold by the box, package, or otherwise than by the pound, 50 per centumn ad valorem. DECISIONS UNDER THE ACT OF 1913. Nutto Paste.-On the authority of Ab. 37227 nutto paste was held dutiable as a nonenumerated manufactured article under paragraph 385.—Ab. 37782. DECISIONS UNDER THE ACT OF 1909. Ame.-A commodity called Ame, consisting of a sweet paste or jelly-like substance covered with a white starchy powder and inclosed in small wooden boxes, assessed as confectionery under paragraph 219, was claimed dutiable as a nonenumerated article (par. 480), or as a jelly or sweetmeat (par. 274). test overruled.-Ab. 34381 (T. D. 34033). Pro Cachous, or small lozenges used to perfume the breath, classified under paragraph 67 as a nonalcoholic toilet preparation, were held dutiable as confectionery (par. 219).—Ab. 31038 (T. D. 33088). Chewing Gum assessed as confectionery under paragraph 219, held dutiable as a nonenumerated manufactured article (par. 480).-Ab. 29578 (T. D. 32780). Weight of Candy-Immediate Coverings.-The candy is put up in 7-pound boxes which are lined with paper. These boxes are made of wood and are incased in a large wooden package. The weight of the wooden boxes containing the 7 pounds of candy is included in the dutiable weight and value of the merchandise. We had a similar commodity under consideration in Ab. 25478 (T. D. 31543). That importation differed from the one in question here in that the packages were only 1 pound in weight, while here there seems to be 7 pounds included |