Enamel paint, consisting of a white paint containing zinc, but not containing lead, ground in linseed oil, varnish being added to give a gloss, but without affecting the character of the mixture as a paint, held more specifically enumerated under Act 1897 for "white paint or pigment containing zinc, but not containing lead," than under the provision for "varnishes," or for "all paints, * whether crude or dry or mixed, or ground with water or oil or with solutions other than oil, not otherwise specially provided for." Pomeroy & Fischer v. U. S. (C. C. 1903) 126 Fed. 583. 64. Potash: Bicarbonate of, refined, and chlorate of, 1⁄2 cent per pound; chromate and bichromate of, 1 cent per pound; nitrate of, or saltpeter, refined, $7 per ton; permanganate of, 1 cent per pound; prussiate of, red, 2 cents per pound; yellow, 14 cents per pound. 65. Salts and all other compounds and mixtures of which bismuth, gold, platinum, rhodium, silver, or tin constitute the element of chief value, 10 per centum ad valorem. 66. Soaps: Perfumed toilet soaps, 30 per centum ad valorem; medicinal soaps, 20 per centum ad valorem; castile soap, and unperfumed toilet soap, 10 per centum ad valorem; all other soaps and soap powder not specially provided for in this section, 5 per centum ad valorem. Notes of Decisions Soap in general.-The question is not one of commercial designation; it is, simply, whether the presence of 17 per cent in volume of alcohol in the mixture serves to make the classification of the merchandise as a soap improper. "Soap" is not limited in common understanding to solid combinations, but has been broadened in meaning to include substances liquid in form. The merchandise was properly held dutiable not as a chemical mixture, but as "other soaps not specially provided for" under paragraph 69, Act 1909. U. S. v. Farbenfabriken of Elberfeld Co. (1912) 3 Ct. Cust. App. 358. and this regardless of whether or not it was perfumed. Downing v. U. S. (1911) 1 Ct. Cust. App. 500. medical Medicinal soap.-Calvert's soap, containing 20 per cent. of carbolic acid, and used for curative purposes, held not to be dutiable as a "toilet soap," under Act 1890, but under the last clause of said paragraph, "all other soaps not provided for in this act." Park v. U. S. (C. C. 1895) 66 Fed. 731. "Medicinal soap" held not dutiable as "proprietary medicines," but as soaps not otherwise provided for or as a medicinal preparation or compound. (1886) 18 Op. Atty. Gen. 344. Fancy soap. Where there are irreconcilable differences in the testimony as to the use of the term "fancy soap" Tooth soap. The provision in Act in commerce, it cannot be said to have a 1897, for "all descriptions of toilet commercial meaning that is definite, soap" constitutes a more specific enuuniform, and general; but since the im- meration of tooth soap, used as an apportation in question consists of cakes plication to the teeth, than does the of soap, oval in form, translucent, at- provision for "preparations used as aptractive in appearance, agreeable in plications to the teeth, odor, and appealing to such a fastidious dentifrices, taste, it is properly to be regarded as not specially provided for." U. S. v. a fancy toilet soap, and was dutiable Park & Tilford (C. C. 1907) 155 Fed. as such under paragraph 69, Act 1909, 143. as ** * * * * # * ** 67. Soda: Benzoate of, 5 cents per pound; chlorate of, and nitrite of, 1⁄2 cent per pound; bicarbonate of, or supercarbonate of, or saleratus, and other alkalies containing 50 per centum or more of bicarbonate of soda; hydrate of, or caustic; phosphate of; hyposulphite of; sulphid of, and sulphite of, 4 cent per pound; chromate and bichromate of, and yellow prussiate of, 34 cent per pound; borate of, or borax refined; crystal carbonate of, mono hydrate, and sesquicarbonate of; sal soda, and soda crystals, % cent per pound; and sulphate of soda crystallized, or Glauber salts, $1 per ton. Notes of Decisions Bichromate of soda.-Bichromate of soda held a "chemical compound or salt," under R. S. § 2502, and not a nonenumerated article. Mason v. Robertson (1891) 11 Sup. Ct. 668, 669, 139 U. S. 624, 35 L. Ed. 293 (reversing [C. C. 1887] 29 Fed. 684); Mason v. Robertson (1890) 139 U. S. 624, 11 Sup. Ct. 668, 35 L. Ed. 293 (reversing [C. C. 1887] 29 Fed. 684). CONTRA, Biddle v. Hartranft (C. C. 1886) 29 Fed. 90. The jury found that bichromate of soda, a nonenumerated article under the act of March 3, 1883, bears a similitude, in the use to which it may be applied, to bichromate of potash, an enumerated article in said act. Held, that bichromate of soda was subject to the same rate of duty that that act imposes upon bichromate of potash. Biddle v. Hartranft (C. C. 1886) 29 Fed. 90. 68. Sponges: Trimmed or untrimmed but not advanced in value by chemical processes, 10 per centum ad valorem; bleached sponges and sponges advanced in value by processes involving chemical operations, manufactures of sponges, or of which sponge is the component material of chief value, not specially provided for in this section, 15 per centum ad valorem. 69. Talcum, ground talc, steatite, and French chalk, cut, powdered, washed, or pulverized, 15 per centum ad valorem. Notes of French chalk.-Talc in the form of cubes, which is used in making gas burners and insulators, held dutiable as French chalk by similitude, under Act 1897. Kraemer & Foster v. U. S. (C. C. 1910) 180 Fed. 638. Ground or powdered talc.-Ground talc held dutiable under section 6, Act 1897, as a nonenumerated article partly manufactured, and not under paragraph 97. U. S. v. Gabriel (1901) 122 Fed. 1021, 57 C. C. A. 681, affirming judgment (C. C. 1900) 99 Fed. 716. Ground talc held dutiable under Act 1897 as a nonenumerated article partly manufactured. U. S. v. Gabriel (C. C. 1900) 99 Fed. 716. Talc and French chalk are not treated in the decisions as being the same substance. Under these decisions the classification of talc is a question of fact rather than of law, the classification to be determined by the evidence in the particular case. The evidence here on review would make it appear there are two varieties of talc, one crystalline and the other massive-that is, French chalk-and that these commercially are different articles with different uses. Decisions The tale of the importation at the port of New York had been sawed to a form and size convenient for the economical manufacture of gas burners and electric insulators, and being a mineral advanced in value and condition was dutiable at 20 per cent. ad valorem as articles partly manufactured and not provided for under section 6, Act 1897, and paragraph 480, Act 1909. There was no evidence to support the protest of the American Lava Company, and the collector's finding is sustained. American Lava Co. v. U. S. (1913) 3 Ct. Cust. App. 522. Powdered talc is a substance in itself, not a material made up of a mineral substance; and having a proper regard for the rule that language employed in an act is presumed to have been used in accordance with the construction which has been given it by a long-continued practice of an administrative department or by a court, powdered talc may not be deemed French chalk and dutiable as such, but it is dutiable as a manufactured article under paragraph 480, Act 1909. Salomon v. U. S. (1911) 2 Ct. Cust. App. 92. 70. Vanillin, 10 cents per ounce; vanilla beans, 30 cents per pound; tonka beans, 25 cents per pound. SCHEDULE B.-EARTHS, EARTHENWARE, AND GLASSWARE 71. Fire brick, magnesite brick, chrome brick, and brick not specially provided for in this section, not glazed, enameled, painted, vitrified, ornamented, or decorated in any manner, 10 per centum ad valorem; if glazed, enameled, painted, vitrified, ornamented, or decorated in any manner, and bath brick, 15 per centum ad valorem. Notes of Decisions Brick other than fire brick.-Certain magnesic brick, glazed, not known in commerce as fire brick, held not within the provision in Act 1894 for "magnesic fire brick," but dutiable as "brick * glazed," under paragraph 76 of said act. Fleming v. U. S. (C. C. 1899) 124 Fed. 1014. The word "brick," other than fire brick, relates to brick used for structural or kindred purposes, and does not apply to all articles in which the word occurs as a designation. Waddell & Co. v. U. S. (1914) 5 Ct. Cust. App. 63. Fire brick.-Retort settings (fire brick) weighing more than 10 pounds held dutiable by similitude as "fire-brick weighing not more than ten pounds each," under Act 1897. U. S. v. Behrend (1909) 167 Fed. 317, 92 C. C. A. 629. The rule that the provision in act 1897, for decorated and undecorated articles composed of mineral substances does not cover articles not susceptible of decoration excludes from that paragraph fire brick, which can be, but never are, decorated. Id. The phrase "fire brick," in Act 1897, is a well-known commercial designation, which means brick made from fire clay, and therefore does not include magnesite brick. U. S. v. O. G. Hempstead & Son (C. C. 1907) 153 Fed. 483. Fire brick, not capable of decoration, over 10 pounds in weight, designed for linings to retort ovens, held dutiable, under the similitude clause of Act 1897 as "fire brick, weighing not more than ten pounds each, not glazed, enameled, ornamented, or decorated," and not as decorated or undecorated articles and wares of earthy or mineral substances not specially provided for. Wing v. U. S. (C. C. 1902) 119 Fed. 479. Magnesic Magnesic brick. brick, which are not fire brick, held dutiable as brick under Act 1894, and not as "magnesic fire brick." Fleming Cement & Brick Co. v. U. S. (C. C. 1897) 84 Fed. 158. Certain magnesic brick glazed, not known in commerce as fire brick, is dutiable as brick glazed, not as magnesic fire brick. Fleming v. U. S. (C. C. 1899) 124 Fed. 1014. Welsh quarries.-So-called "Welsh quarries" held not dutiable as "tiles" under Act 1897, but as "brick, other than fire brick." Traitel Bros. v. U. S. (C. C. 1904) 131 Fed. 994. 72. Tiles, plain unglazed, one color, exceeding two square inches in size, 12 cents per square foot; glazed, ornamented, hand-painted, enameled, vitrified, semivitrified, decorated, encaustic, ceramic mosaic, flint, spar, embossed, gold decorated, grooved and corrugated, and all other earthenware tiles and tiling, except pill tiles and so-called quarries or quarry tiles, but including tiles wholly or in part of cement, 5 cents per square foot; so-called quarries or quarry tiles, 20 per centum ad valorem; mantels, friezes, and articles of every description or parts thereof, composed wholly or in chief value of earthenware tiles or tiling, except pill tiles, 30 per centum ad valorem. Notes of Decisions Construction in general.-Of the provisions in Act 1897 (1) for "tiles, plain unglazed one color, exceeding two square inches in size," and (2) for "tiles * * semivitrified, flint," etc., the latter is more specific; and tiles embraced in both descriptions are dutiable under the latter. Schroeder v. U. S. (1907) 156 Fed. 957, 84 C. C. A. 457. Glazed tile.-Glazed tile as dutiable under Act 1883, making provision for paving tile. See Rossman v. Hedden (1892) 12 Sup. Ct. 925, 927, 145 U. S. 561, 36 L. Ed. 817 (affirming [C. C. 1888] 37 Fed. 99); Davis v. Seeberger (1890) 44 Fed. 260 (writ of error dismissed Seeberger v. Best [1894] 14 Sup. Ct. 1152, 154 U. S. 516, 38 L. Ed. 1083); Morris v. Seeberger (C. C. 1889) 40 Fed. 58; Rossman v. Hedden (C. C. 1888) 37 Fed. 99. Articles composed of tiles, which are put together in rows before being fired, their faces forming a plane surface, on which a picture is painted with brown mineral paint, mixed with oil or water, the tiles being then separated and fired, by which process the color of the painting is changed from brown to blue, and the surface of the tile is glazed, after which the tiles are reassembled and framed, in which condition they are imported, being used in the frames for wall decoration, or removed and set in mantles or wainscoting, are dutiable, under Act 1890, as "tiles glazed, painted or vitrified," and not as "paintings in oil or water colors." U. S. v. Richard (1900) 99 Fed. 268, 39 C. C. A. 504. Painted tiles.-Tiles placed together and painted held not dutiable as tiles. See paragraph 652. Welsh quarries.-Welsh quarries held not dutiable as tile. See paragraph 71. 73. Lime, 5 per centum ad valorem. 74. Plaster rock or gypsum, crude, ground or calcined, pearl hardening for paper makers' use; white, non-staining Portland cement, Keene's cement, or other cement of which gypsum is the component material of chief value, and all other cements not specially provided for in this section, 10 per centum ad valorem. Notes of Decisions Cement. "Chalk slags," consisting of raw chalk and a small proportion of mud, mixed, dried, and kiln-burned, and afterwards crushed into lumps and used in the manufacture of Portland cement by grinding to a fine powder, which in itself makes a fair low order of cement, held assessable for duty under Act 1883 "as cement, Roman, Portland, and all others." Anglo-American Portland Ce ment Co. v. Seeberger (C. C. 1889) 39 Fed. 763. Pearl hardening.-Pearl hardening, an artificial sulphate of lime, obtained by precipitated carbonate of lime with dilute sulphuric acid, held dutiable, under Act 1890, as a nonenumerated manufactured article, and not under paragraph 97 as "plaster of Paris, or gypsum ground." U. S. v. Watson (C. C. 1897) 84 Fed. 160. 75. Pumice stone, unmanufactured, 5 per centum ad valorem; wholly or partially manufactured, 4 cent per pound; manufactures of pumice stone, or of which pumice stone is the component material of chief value, not specially provided for in this section, 25 per centum ad valorem. Notes of Decisions Pumice stone.-Paragraph 89, Act 1909, provides not only for manufactured and unmanufactured pumice stone, but also for partially manufactured pumice stone, and the filed or rolled pumice stone of the importation was dutiable thereunder. Gallagher & Ascher v. U. S. (1914) 5 Ct. Cust. App. 59. The article known as "composition pumice stone," consisting of ground pumice stone mixed with clay, in the form of bricks or cakes, held not du * * tiable under the provision in Act 1897 76. Clays or earths, unwrought or unmanufactured, not specially provided for in this section, 50 cents per ton; wrought or manufactured, not specially provided for in this section, $1 per ton; china clay or kaolin, $1.25 per ton; fuller's earth, unwrought and unmanufactured, 75 cents per ton; wrought or manufactured, $1.50 per ton; fluorspar, $1.50 per ton: Provided, That the weight of the casks or other containers shall be included in the dutiable weight. Notes of China clay.-Under Act 1897, making china clay dutiable by the ton, duty may properly be laid upon the actual weight of the clay and the moisture therein, if the moisture is not more than is ordinarily found; but duty should not be exacted on an abnormal amount of moisture. The duty on china clay in casks may properly be based on the actual weight of the importation, regardless of the custom of the trade to consider a cask as half a ton and to pay for it on that basis. Perkins, Goodwin & Co. v. U. S. (C. C. 1908) 160 Fed. 272. Decisions Plastillina or modeling clay.-Plastillina or modeling clay held not dutiable as clay. See paragraph 385. as Volcanic earth.-Volcanic earth dried and ground in a mill and used for external application to the human body held not a medicinal preparation for the use of the apothecary or physician a remedy for disease. U. S. v. Roessler & Hasslacher Chemical Co. (1897) 79 Fed. 313, 24 C. C. A. 604. Dry pulverized earth used as a mud bath can not be deemed a plaster, healing or curative, but dutiable as an earth, wrought or manufactured, under Act 1909. U. S. v. Van Oefele (1913) 4 Ct. Cust. App. 15. 77. Mica, unmanufactured, valued at not above 15 cents per pound, 4 cents per pound; valued above 15 cents per pound, 25 per centum ad valorem; cut mica, mica splittings, built-up mica, and all manufactures of mica, or of which mica is the component material of chief value, 30 per centum ad valorem; ground mica, 15 per centum ad valorem. Notes of Decisions Cut mica.-Where mica had been subjected to a treatment which converted the clear sheets into such figures and patterns as are useful in industry and merchantable, the resulting pieces held dutiable as "cut mica," even though some of these are not exactly true in geometric form, and though the sizes are not the standard sizes commonly quoted in trade catalogues. Watson Bros. v. U. S. (1913) 4 Ct. Cust. App. 416. Mica in small pieces.-Mica in small sheets or pieces, which fall off in the process of thumb-trimming, varying in width from one to two inches and in length from two to three and a half inches, held dutiable under Act 1897, as "mica unmanufactured," and not as "waste, not specially provided for." Myers v. U. S. (C. C. 1901) 110 Fed. 940. Rough trimmed mica.-Splittings of mica are not manufactures, but are rough-trimmed mica. U. S. v. Myers (1911) 1 Ct. Cust. App. 257. 78. Common yellow, brown, or gray earthenware made of natural unwashed and unmixed clay; plain or embossed, common saltglazed stoneware; stoneware and earthenware crucibles; all the foregoing, not ornamented, incised, or decorated in any manner, 15 per centum ad valorem; if ornamented, incised, or decorated in any manner and manufactures wholly or in chief value of such ware, not specially provided for in this section, 20 per centum ad valorem; Rockingham earthenware, 30 per centum ad valorem. Notes of Decisions Carmelite ware.-So-called "carmelite ware," consisting of earthen cooking ware of a dark brown color, some of the articles having a white lining, and some no lining, are not within the provision for "common * * * brown * earthenware," in Act 1897. G. M. Thurnauer & Co. v. U. S. (C. C. 1908) 165 Fed. 62. Ice tanks.-The provision in paragraph 92, Act 1909, is for yellow earthenware "coated with white or transparent vitreous glaze." This covers all yellow earthenware coated with white or transparent vitreous glaze that has no other ornamentation or decoration than white or vitreous glaze, and this specifically describes an importation of ice tanks made of china or earthen ware. Langley v. U. S. (1914) 5 Ct. Cust. App. 76. Rockingham earthenware.-Decorated teapots held not dutiable as Rockingham earthenware. See paragraph 80. Sarreguemines.-In Act 1897, providing for "common yellow* earthenware," "common" is not a commercial, but a descriptive, term; and Sarreguemines ware, which is of a superior quality, is not within said provision. U. S. v. Reugger (C. C. 1908) 167 Fed. 142. Seger cones.-Seger cones used to test the temperature of ovens held not dutiable as earthenware made of clay. See paragraph 81. 79. Earthenware and crockery ware composed of a nonvitrified absorbent body, including white granite and semiporcelain earthenware, and cream-colored ware, and stoneware, including clock cases with or without movements, pill tiles, plaques, ornaments, toys, charms, vases, statues, statuettes, mugs, cups, steins, lamps, and all other articles composed wholly or in chief value of such ware; if plain white, plain yellow, plain brown, plain red, or plain black, not painted, colored, tinted, stained, enameled, gilded, printed, ornamented or decorated in any manner, and manufactures in chief value of such ware not specially provided for in this section, 35 per centum ad valorem; if painted, colored, tinted, stained, enameled, gilded, printed, or ornamented or decorated in any manner, and manufactures in chief value of such ware not specially provided for in this section, 40 per centum ad valorem. Notes of Decisions Decorated earthenware.-Plates and the letters of the alphabet, and inmugs, decorated with pictures and with tended for children, known in trade as |