judgment Vom Cleff v. Magone (C. C. 1893) 57 Fed. 198. Strips of steel from 1 to 6 inches wide, in coils of 100 feet or more in length, varying in thickness from No. 10 wire gauge to No. 36, and shaped by passing through cold rolls, held, when of sufficient value, dutiable under Tariff Act 1894, par. 124, providing for sheet steel in strips valued above 4 cents per pound; otherwise, under paragraph 122, providing for steel in all forms and shapes not otherwise provided for. Boker v. U. S. (C. C. 1902) 116 Fed. 1015, judgment reversed (1903) 124 Fed. 59, 59 C. C. A. 425. Cold-rolled, untempered steel, from 14 to 41⁄2 inches wide, and from 500 to 1,500 feet long, which is largely used for making band saws, but not shown to be unfitted in its composition for other uses, held dutiable under paragraph 124, Act 1894, as "sheet steel in strips," and not under paragraph 116, as "band steel not otherwise provided for," or under paragraph 122, as "saw plates." Belcher v. U. S. (C. C. 1898) 91 Fed. 975. Steel in the form of strips 3 to 31⁄2 inches wide, less than 25-1000 of an inch thick, and more than 100 feet long, which were cold rolled to a surface finish, and not cut from wider pieces, held not "sheet steel in strips," within Act 1890, par. 148, for "sheet steel," as commercially understood, is always hot rolled. In re Wetherell (C. C. 1894) 60 Fed. 267, judgment reversed (1894) 65 Fed. 987, 13 C. C. A. 264. Paragraph 135, Act 1909, held to exhibit certain well-defined changes from previous enactments that dealt with the same subject-matter and was not to be construed according to the practice of the customs or the decisions of law controlling the first enactment. Strouse, Adler & Co. v. U. S. (1912) 3 Ct. Cust. App. 184. 9. Steel wool.-Steel wool held dutiable as articles made from wire. See paragraph 111. 10. Wire made of nickel alloy.-Wire made of nickel alloy held dutiable as a manufactured article not specially provided for. See paragraph 167. 115. No article not specially provided for in this section, which is wholly or partly manufactured from tin plate, terne plate, or the sheet, plate, hoop, band, or scroll iron or steel herein provided for, or of which such tin plate, terne plate, sheet, plate, hoop, band, or scroll iron or steel shall be the material of chief value, shall pay a lower rate of duty than that imposed on the tin plate, terne plate, or sheet, plate, hoop, band, or scroll iron or steel from which it is made, or of which it shall be the component thereof of chief value. Notes of Decisions Disks. Small disks produced in the manufacture of tin held not dutiable as articles wholly or partly manufactured from tin. See paragraph 167. Tagger's tin.-Under R. S. §§ 2503, 2504, certain articles imported in 1874, and known as "tin in plates," "terne plates," and "tagger's tin," held to be dutiable only at 90 per cent. of the rate of 15 per cent. ad valorem. Arthur v. Dodge (1879) 101 U. S. 34, 25 L. Ed. 948, affirming (C. C. 1876) Fed. Cas. No. 3,950. 116. No allowance or reduction of duties for partial loss or damage in consequence of rust or of discoloration shall be made upon any description of iron or steel, or upon any article wholly or partly manufactured of iron or steel, or upon any manufacture of iron or steel. 117. All metal produced from iron or its ores, which is cast and malleable, of whatever description or form, without regard to the percentage of carbon contained therein, whether produced by cementation, or converted, cast, or made from iron or its ores, by the crucible, Bessemer, Clapp-Griffith, pneumatic, Thomas-Gilchrist, basic, SiemensMartin, or open-hearth process, or by the equivalent of either, or by a combination of two or more of the processes, or their equivalents, or by any fusion or other process which produces from iron or its ores a metal either granular or fibrous in structure, which is cast and malleable, excepting what is known as malleable-iron castings, shall be classed and denominated as steel. Notes of Decisions Malleable. The term "malleable," as applied to steel dutiable under the tariff laws, means "capable of being drawn out and extended by beating; capable of extension by hammering; reducible to laminated form by beating." Farris v. Magone (C. C. 1891) 46 Fed. 845. Steel.-Billets of metal produced from iron or its ores, containing 20 per cent. of carbon and smaller percentages of silicon, manganese, phosphorus, and sulphur, which is granular in structure, malleable, and which, at any stage of the process of production, has been of cast, held within the definition 118. Anvils of iron or steel, or of iron and steel combined, by whatever process made, or in whatever stage of manufacture, 15 per centum ad valorem. 119. Automobiles, valued at $2,000 or more, and automobile bodies, 45 per centum ad valorem; automobiles valued at less than $2,000, 30 per centum ad valorem; automobile chassis, and finished parts of automobiles, not including tires, 30 per centum ad valorem. Notes of Automobiles.-When an automobile is imported without tires, tires contained in the same crate as the car are not dutiable separately; but the whole is dutiable as an entirety, under the provision in Act 1897 relating to "man Decisions ufactures wholly or in part of metal," though other tires may be substituted for those imported with the car. U. S. v. Auto Import Co. (1909) 168 Fed. 242, 93 C. C. A. 456. 120. Bicycles, motor cycles, and finished parts thereof, not including tires, 25 per centum ad valorem. 121. Axles, or parts thereof, axle bars, axle blanks, or forgings for axles, whether of iron or steel, without reference to the stage or state of manufacture, not otherwise provided for in this section, 10 per centum ad valorem: Provided, That, when iron or steel axles are imported fitted in wheels, or parts of wheels, of iron or steel, they shall be dutiable at the same rate as the wheels in which they are fitted. Notes of Axles. The commercial character of importations does not depend upon the mere fact that they were or were not finished axles, but whether they were understood and recognized in com Decisions merce and the business of trade as axles, by those engaged in such trade, at the time of the passage of the law. Ross v. Fuller (C. C. 1883) 17 Fed. 224. 122. Blacksmiths' hammers, tongs, and sledges, track tools, wedges, and crowbars, whether of iron or steel, 10 per centum ad valorem. Notes of Decisions Track tools.-Steel picks, spike hammers, and clawed bars, held to be "track tools," and dutiable as such under Act 1883. Procter v. Spalding (C. C. 1885) 26 Fed. 610. 123. Nuts or nut blanks, and washers, 5 per centum ad valorem; bolts of iron or steel, with or without threads or nuts, or bolt blanks, finished hinges or hinge blanks, 10 per centum ad valorem; spiral nut locks and lock washers, whether of iron or steel, 30 per centum ad valorem. Notes of Decisions Washers. The authorities concur in the conclusion that lock washers or nut locks, such as these of the importation, intended for use on automobiles, are an evolution of the common washer, and they are properly to be desig nated "washers." The importation held dutiable as such under paragraph 162, Act 1909, and not as manufactures of steel not specially provided for. U. S. v. Motor Car Equipment Co. (1912). 3 Ct. Cust. App. 77. 124. Card clothing not actually and permanently fitted to and attached to carding machines or to parts thereof at the time of importation, when manufactured with round iron or untempered round steel wire, 10 per centum ad valorem; when manufactured with tempered round steel wire, or with plated wire or other than round iron or steel wire, or with felt face, or wool face, or rubber face cloth containing wool, 35 per centum ad valorem. Notes of Decisions Card clothing.-Card clothing attached to iron flats held not dutiable as card clothing. See paragraph 167. 125. Cast iron pipe of every description, cast-iron andirons, plates, stove plates, sadirons, tailor's irons, hatter's irons, and castings and vessels wholly of cast iron, including all castings of iron or cast-iron plates which have been chiseled, drilled, machined, or otherwise advanced in condition by processes or operations subsequent to the casting process but not made up into articles or finished machine parts; castings of malleable iron not specially provided for in this section; cast hollow ware, coated, glazed, or tinned, 10 per centum ad valorem. Notes of Castings.-Nickel-plated cast-iron eccentrics held not dutiable as castings. See paragraph 167. The term "cashings," in Act 1897, par. 148, does not include articles which have been advanced in condition by work bestowed on them after they were cast. John Bromley & Sons v. U. S. (C. C. 1907) 154 Fed. 399. The provision for "castings" in Act 1897, par. 148, does not include castiron machinery parts, which have been drilled, bored, planed, fitted, and finished. Lehigh Mfg. Co. v. U. S. (C. C. 1907) 153 Fed. 596. Iron castings, intended to form parts of an ice machine, but which require to be put together after their arrival, and other parts added, in order to make a complete machine held "castings of iron" within Act 1883. Julius Winkelmeyer Brewing Co. v. Whitney (C. C. 1887) 29 Fed. 780; Wolff v. Spalding (C. C. 1885) 26 Fed. 609. Parts of textile machinery, made ready for immediate attachment to the machines for which they had been severally designed, held iron castings advanced in condition, as defined by paragraph 147, Act 1909. U. S. v. Leigh & Butler (1913) 4 Ct. Cust. App. 304. See, also, Jackson Co. v. U. S. (1912) 2 Ct. Cust. App. 475. Hollow ware.-See, also, paragraph 134. Decisions Spelter ware held not dutiable as cast hollow ware. See paragraph 167. "Hollow ware," as used in Act 1883, means cast iron ware. Strausky v. Erhardt (C. C. 1892) 52 Fed. 808. Legislation, and the judicial interpretation of this, establishes the intent of congress to preserve in the tariff act of 1909 the distinction long maintained between glazed cast-iron goods and other glazed iron wares, and to subject glazed iron hollow ware and glazed cast-iron hollow ware to different rates of duty. Sittig v. U. S. (1913) 4 Ct. Cust. App. 281. Make-up.-The imported articles were finished castings, molded, drilled, and machined; but to make the machine complete rubber gaskets, filter cloths, bronze fittings, cocks, etc., are required. They are not adapted to the final use for which they were made; they are not "made up into articles." Lang v. U. S. (1914) 5 Ct. Cust. App. 362. "To make up" invariably expresses a process of aggregating or assembling different units into a composite entirety. A made-up article is one which has been composed by uniting together various parts. U. S. v. Leigh & Butler (1913) 4 Ct. Cust. App. 304. Plates.-Cast-iron disks subjected to process of manufacture held not plates. See paragraph 167. a 126. Chain or chains of all kinds, made of iron or steel, not specially provided for in this section, 20 per centum ad valorem; sprocket and machine chains, 25 per centum ad valorem. Notes of Decisions Bicycle chains.-Steel chains used for bicycle gearing held dutiable under the provision in Act 1883, for "chain or chains of all kinds, made of iron or steel," etc., and not as "manufactures, articles, or wares, not specifically enumerated or provided for." (1890) 19 Op. Atty. Gen. 527. Chain links.-To authorize the entry of small pieces of bolt iron under the name of "chain links," it must be proved that they have been previously known in commerce by that name. U. S. v. Sarchet (D. C. 1832) Fed. Cas. No. 16,224. Shot chains.-So-called "shot chains" of iron or steel, consisting of iron or steel balls fastened together with swivels or links, held not dutiable, under paragraph 216 of Act 1883, as an arti cle composed wholly or in part of iron, steel, etc., but under paragraph 171, under the description, "chains of all kinds made of iron or steel" (according to their diameter). In re Lorsch (C. C. 1892) 49 Fed. 221. 127. Lap-welded, butt-welded, seamed, or jointed iron or steel tubes, pipes, flues, or stays; cylindrical or tubular tanks or vessels, for holding gas, liquids, or other material, whether full or empty; flexible metal tubing or hose, not specially provided for in this section, whether covered with wire or other material, or otherwise, including any appliances or attachments affixed thereto; welded cylindrical furnaces, tubes or flues made from plate metal, and corrugated, ribbed, or otherwise reenforced against collapsing pressure, and all other iron or steel tubes, finished, not specially provided for in this section, 20 per centum ad valorem. Notes of Copper tubing or hose.-Generally speaking, "pipe" implies an article tubular in form and rigid, while "tubing" implies an article that is flexible. Paragraph 151, Act 1909, provides in precise language for flexible metal tubing or hose, and this being a more specific, definite enumeration than "copper pipes," the importation was dutiable not under paragraph 176 of that act, but under paragraph 151. Hensel v. U. S. (1911) 2 Ct. Cust. App. 221. Furnaces. The provision for "furnaces," in Act 1897, par. 152, does not include so-called arched Purves furnaces, consisting simply of corrugated steel cylinders or tubes, which are not furnaces in fact, but are intended to be used in the manufacture of furnaces. Such articles held dutiable under the provision in the same paragraph for boiler tubes or flues. Thomas v. F. B. Vandegrift & Co. (1908) 162 Fed. 645, 89 C. C. A. 437, affirming judgment (C. C. 1907) 153 Fed. 591. "Purves' ribbed boiler flues" held dutiable as "boiler flues," under Act 1890, par. 157, and not under par. 215, as manufactures not specially enumerated, composed wholly or in part of iron, steel, or other metal. In re Whitney (C. C. 1892) 53 Fed. 235. Cylindrical or tubular tanks or vessels.-Steel cylinders, severally 19 feet in length and 4 feet in diameter and 35 feet in length and 8 feet in diameter used as storage tanks for illuminating gas, held "tubes finished," within Act 1897, par. 152. U. S. v. Knauth, Nachod & Kuhne (1909) 168 Fed. 539, 93 C. C. A. 619. The provision in Act 1897, par. 152, for "steel tubes, finished," held to include bottle-shaped vessels of steel, which are used in the transportation of gas and are about four feet long and eight inches in diameter, with one end permanently closed and the other tapered to a neck. U. S. v. Liquid Carbonic Co. (1908) 160 Fed. 455, 87 C. C. A. 671. Finding of the board of general appraisers that imports were steel tubes, Decisions finished, dutiable under Act 1897, par. 152, held not to be disturbed. Page v. U. S. (C. C. 1902) 113 Fed. 1006. Tubes of wrought steel for holding gas under pressure held dutiable under Act 1894, par. 130, as tubes of steel for "boiler or other tubes," and not as manufactures of steel not otherwise provided for, under paragraph 177. Downing v. U. S. (C. C. 1900) 99 Fed. 423. Strong sheet-iron drums, containing binoxide of barium, some barrel-shaped and some tubular, the barrel-shaped ones having in the head an opening closed by a readily removable and replaceable lid, and the tubular one, closed by a cork and sealed by a tin cap the removal of which does not injure the container, the single completed use of which did not destroy them or affect their status as containers, are dutiable under paragraph 127, Act 1913, * cylindrical or tubular tanks or vessels, for holding gas, liquids, or other material." U. S. v. Bene (1916) 6 Ct. Cust. App. 523. See, also, Same v. Braun Chemical Co. (1911) 2 Ct. Cust. App. 57. as 66 Within the meaning of paragraph 127, Act 1913, a barrel-shaped drum may properly be regarded as a cylindrical vessel. U. S. v. Bene (1916) 6 Ct. Cust. App. 523. Strong sheet-iron drums containing sulphide of sodium, which, when in proper condition, will admit of their contents being removed without destroying them or their usefulness as containers, are dutiable under paragraph 127, Act 1913, as 66 * * * cylindrical or tubular tanks or vessels, for holding gas, liquids, or other material"; and this tariff status is not affected by their having, since importation, become damaged so that the removal of their contents necessitates their destruction. U. S. v. Geisenheimer & Co. (1916) 6 Ct. Cust. App. 520. See, also, Same v. Braun Chemical Co. (1911) 2 Ct. Cust. App. 57. Paragraph 151, Act 1909, imposes a duty upon cylindrical or tubular tanks or vessels for holding gas, liquids, or other material whether full or empty, This duty is laid upon containers, and not upon the things contained, and this regardless of whether the contents bear specific duties or are free of duty. Colby & Co. v. U. S. (1912) 3 Ct. Cust. App. 234. See, also, Merritt v. Stephani (1883) 108 U. S. 106, 2 Sup. Ct. 308, 27 L. Ed. 668; U. S. v. Braun Chemical Co. (1911) 2 Ct. Cust. App. 57. "Cylindrical or tubular tanks or vessels," made and used for "holding gas, liquids, or other material," and "full" when imported, and after they have been emptied of their contents, some are used again in the transportation of crude or refined glycerine and some are sold in competition with similar articles in the domestic market, held dutiable under paragraph 151, Act 1909. Marx & Rawolle v. U. S. (1912) 3 Ct. Cust. App. 94. In view of the legislative history of the clause and its judicial interpretation, and in view of the common significance of the language employed, the cylindrical containers as described in paragraph 151, § 1, Act 1909, cannot be taken to remove small tin cans with contents of tomatoes and of tomato sauce from the operation of subsection 18 of section 28 of that act, though these tins are cylindrical in shape and they were dutiable ad valorem under said subsection 18. U. S. v. Garramone (1911) 2 Ct. Cust. App. 30. It would seem "cylindrical or tubular tanks or vessels" appearing in paragraph 151, Act 1909, must be taken to refer to containers made in part at least of metal and of such strong and permanent construction that on being emptied of their contents they might properly be devoted to further similar use and possessing appreciable value for such purposes. Id. Reviewing in full the history of legislation affecting these containers, cylindrical iron drums used in commerce to convey glycerine are held dutiable under paragraph 151, Act 1909. U. S. v. Marx (1911) 1 Ct. Cust. App. 152. 128. Penknives, pocketknives, clasp knives, pruning knives, budding knives, erasers, manicure knives, and all knives by whatever name known, including such as are denominatively mentioned in this section, which have folding or other than fixed blades or attachments, and razors, all the foregoing, whether assembled but not fully finished or finished; valued at not more than $1 per dozen, 35 per centum ad valorem; valued at more than $1 per dozen, 55 per centum ad valorem: Provided, That blades, handles, or other parts of any of the foregoing knives, razors, or erasers shall be dutiable at not less than the rate herein imposed upon the knives, razors and erasers, of which they are parts. Scissors and shears, and blades for the same, finished or unfinished, 30 per centum ad valorem: Provided further, That all articles specified in this paragraph shall, when imported, have the name of the maker or purchaser and beneath the same the name of the country of origin die-sunk conspicuously and indelibly on the blade, shank, or tang of at least one or, if practicable, each and every blade thereof. Notes of Decisions Hair clippers.-Hair clippers held not dutiable as scissors or shears. See paragraph 167. "Hair clippers" used by barbers in cutting hair close or short should be rated for duty as "cutlery," and charged duty at 35 per cent. ad valorem. Koch v. Seeberger (C. C. 1887) 30 Fed. 424. Knives with other than fixed blades.The fact that some of the articles dutiable under paragraph 128, Act 1913, may be put to agricultural uses and that paragraph 391 exempts from duty all agricultural implements creates no irreconcilable conflict. Quirk v. U. S. (1915) 6 Ct. Cust. App. 444. See, also, Powers v. Barney (C. C. 1863) Fed. Cas. No. 11,361. Knives with folding blades and spring backs, designated as budding and pruning knives, are dutiable under paragraph 128, Act 1913; and are not to be admitted free under paragraph 391 as agricultural implements because they are capable of being put to agricultural uses. Id. A strip of metal suitable for opening envelopes that has been riveted to the handle of a knife makes of this something other than the ordinary penknife; it remains, however, a knife, with folding or other than fixed blades or attachments under paragraph 152, Act 1909. Silberstein v. U. S. (1912) 3 Ct. Cust. App. 239. Metal erasers.-Erasers of metal with fixed or rigid blades set into handles of wood or other material are dutiable under paragraph 152, Act 1909. Irwin & Co. v. U. S. (1911) 2 Ct. Cust. App. 296. Parts of knives.-Mother of pearl cut for knife handles held not dutiable as parts of knives. See paragraph 369. Penknives.-Small knives used as toys held not dutiable as penknives. See paragraph 342. Pocketknives.-Pocketknives, with all but the scales for the sides of the han |