eral substances, and not classifiable as waste or minerals crude. Waddell & Co. v. U. S. (1914) 5 Ct. Cust. App. 188.

23. Pumice stone.-Composition pumice stone held not dutiable under the terms of this paragraph. See paragraph 206. Erroneous classification of pumice stone allowed to stand. See U. S. v. Furuya (1923) 11 Ct. Cust. App. 551.

24. Rubbing or scouring bricks.-Stone, in brick shape used in rubbing, scouring, and cleaning marble, was properly assessed as an article or ware composed wholly or in chief value of earthy or mineral substances not specially provided for, not decorated, under paragraph 95, Act 1909. Waddell & Co. v. U. S. (1914) 5 Ct. Cust. App. 63.

25. Sculpture.-Figures and bas reliefs representing religious subjects, composed of pulverized stone, cement, plaster of Paris, terra cotta, and other materials, and colored and otherwise decorated, produced by a process of molding and remolding, were not "casts of sculpture" under par.

611, Act 1913, but were dutiable under the corresponding paragraph and par. 369. Benziger v. U. S. (C. C. N. Y. 1900) 107 F. 257.

26. Seger cones.-"Seger cones," used as a rough test of the temperature of ovens, held dutiable under Act 1909 as articles of earthy or mineral substances. U. S. v. Eimer & Amend (1913) 4 Ct. Cust. App. 478.

27. Tiles.-Tiles as earthenware under Act 1883, see Rossman v. Hedden (N. Y. 1892) 145 U. S. 561, 12 S. Ct. 925, 36 L. Ed. 817; Morris v. Seeberger (C. C. Ill. 1889) 40 F. 58.

28. Water of Ayr whetstone.-Water of Ayr whetstone, used to smooth the rough surfaces of engraved rollers held dutiable as an article of earthy or mineral substance under Act 1909. U. S. v. Johnson & Co. (1913) 4 Ct. Cust. App. 104. See, also, Waddell & Co. v. U. S. (1912) 3 Ct. Cust. App. 406; Manufacturers' Paper Co. v. U. S. (1912) 3 Ct. Cust. App. 72; U. S. v. Tamm & Co. (1912) 2 Ct. Cust. App. 425.

Par. 215. Gas retorts, 20 per centum ad valorem; lava tips for burners, 10 cents per gross and 15 per centum ad valorem; and magnesia clay supporters, consisting of rings, rods, and other forms for gas mantles, 35 per centum ad valorem.

Notes of Decisions

1. Carbon.-See paragraph 216.

2. Soapstone gas tips.-Soapstone gas tips held dutiable as nonenumerated manufactured articles. See paragraph 1459.

Par. 216. Carbons and electrodes, of whatever material composed, and wholly or partly manufactured, for producing electric arc light; electrodes, composed wholly or in part of carbon or graphite, and wholly or partly manufactured, for electric furnace or electrolytic purposes; brushes, of whatever material composed, and wholly or partly manufactured, for electric motors, generators, or other electrical machines or appliances; plates, rods, and other forms, of whatever material composed, and wholly or partly manufactured, for manufacturing into the aforesaid brushes; and articles or wares composed wholly or in part of carbon or graphite, wholly or partly manufactured, not specially provided for, 45 per centum ad valorem.

Notes of

1. Carbon and articles of carbon.-Blood charcoal held not dutiable as an article of carbon under Act 1897. U. S. v. George Lueders & Co. (C. C. N. Y. 1906) 148 F. 398.

Carbon sticks, intended for use in electric lighting, which must be cut into suitable lengths, and the ends pointed or ground, before they can be so used, were held dutiable under Act 1897, as articles or wares composed wholly of carbon, not specially provided for, and not as carbons for electric lighting. U. S. v. Reisinger (N. Y. 1899) 94 F. 1002, 36 C. C. A. 626.

Decisions

Carbons in chief value of lampblack or retort carbon, and carbons for flaming arc lamps, see Hirschberg v. U. S. (1916) 7 Ct. Cust. App. 40.

Carbon rods which, when fitted with brass caps, make poles of a galvanic battery, not dutiable as articles and wares composed of earthy or mineral substances, but as a nonenumerated manufacture under paragraph 480, Act 1909, see Stegemann v. U. S. (1913) 4 Ct. Cust. App. 5.

Carbon sticks, held dutiable under the similitude clause, at the rate levied by paragraph 98, Act 1897, on the finished

product. Judgment U. S. v. R. F. Downing & Co. (N. Y. 1906) 26 S. Ct. 476, 477, 201 U. S. 354, 50 L. Ed. 786, reversing U. S. v. Downing (1904) 129 F. 90, 63 C. C. A. 532.

"Plates * * composed wholly or in chief value of carbon," see Knott v. U. S. (1919) 9 Ct. Cust. App. 93.

Carbon points for arc lights, held dutiable as manufactured articles not provided for, and not as articles composed of mineral substances not specially provided for. Dingelstedt v. U. S. (C. C. N. Y. 1897) 87 F. 190, affirmed (1898) 91 F. 112, 33 C. C. A. 395.

Par. 217. Plain green or colored, molded or pressed, and flint, lime, or lead glass bottles, vials, jars, and covered or uncovered demijohns, and carboys, any of the foregoing, filled or unfilled, not specially provided for, and whether their contents be dutiable or free (except such as contain merchandise subject to an ad valorem rate of duty, or to a rate of duty based in whole or in part upon the value thereof, which shall be dutiable at the rate applicable to their contents), shall pay duty as follows: If holding 'more than one pint, 1 cent per pound; if holding not more than one pint and not less than one-fourth of a pint, 12 cents per pound; if holding less than onefourth of a pint, 50 cents per gross: Provided, That the terms “bottles," "vials," "jars," "demijohns," and "carboys," as used herein, shall be restricted to such articles when suitable for use and of the character ordinarily employed for the holding or transportation of merchandise, and not as appliances or implements in chemical or other operations, and shall not include bottles for table service and thermostatic bottles.

1. Blanks.

2. Blown glass flasks.

3. Bottles filled.

Notes of Decisions

4. Bottles for scientific purposes.

5. Etched bar bottles.

6. Ground glass bottles.

7. Hock bottles or secondhand bottles. 8. Jars.

9. Molded and pressed bottles.

10. Nonrefillable bottles.

11. Plain glass bottles.

12. Reagent bottles.

13. Siphon bottles.

14. Thermos bottles. 15. Vials.

1. Blanks.-Oval glass blanks blown in molds held not dutiable as glassware. U. S. v. Fensterer (C. C. N. Y. 1897) 84 F. 148.

2. Blown glass flasks.-Blown glass flasks for chemical laboratories, see note under par. 218.

3. Bottles filled.-Separate duty on bottles filled with liquor, soda water, or ginger ale, see paragraph 809.

graph 276, relating to extract of meat, were held not to remove bottles containing the merchandise enumerated in said paragraphs from the provision in paragraph 99 similar to this paragraph. James P. Smith & Co. v. U. S. (N. Y. 1904) 130 F. 104, 64 C. C. A. 438, affirming (C. C. 1903) 124 F. 291.

Under the same Act it was held that the cost of the fittings for filled bottles, consisting of corks, caps, capsules, labels, and wiring, should be treated as part of the value of the bottles on which the ad valorem duty should be assessed. Francis H. Leggett & Co. v. U. S. (C. C. N. Y. 1905) 138 F. 970, appeal dismissed (C. C. A. 1906) 145 F. 1021.

But in the case of bottles filled with olive oil, it was held that there should be taken as the dutiable value of the bottles only the value of the bottles by themselves, exclusive of corks, capsules, labels, reed envelopes, wooden cases, cost of filling, etc., all of which should be attributed to the contents rather than to the bottle. James A. Hayes & Co. v. U. S. (Mass. 1906) 150 F. 63, 80 C. C. A. 17, certiorari denied U. S. v. James A. Hayes & Co. (1907) 28 S. Ct. 261, 207 U. S. 595, 52 L. Ed. 356.

Glass bottles, filled with a medicinal preparation dutiable at 25 per cent. ad valorem, were dutiable under the exception in paragraph 99 of the act of 1897, relating to such bottles as contained mer- Act 1909, par. 97, excepting bottles the chandise subject to an ad valorem rate contents of which are subject to an ad of duty, which were dutiable at the rate valorem duty, and a statute defining marapplicable to their contents. Hensel v. ket value as including value of containers U. S. (C. C. N. Y. 1900) 99 F. 259. were held in pari materia and to be conParagraph 258, Act 1897, relating to "an- strued together. The parenthetical clause chovies in bottles," and para- of paragraph 97 operated to except the

The provision in Act 1897, par. 99, for "plain" glass bottles, was held not to include fancy bottles with metal mountings. Mark Cross Co. v. U. S. (C. C. N. Y. 1906) 150 F. 610.

12. Reagent bottles.-Reagent bottles were admissible free of duty as plain glass bottles, or, at most, chargeable with duty, under paragraph 99, Act 1897, and not as ornamental or lettered, under paragraph 100, the lettering being for utility, and not for ornament. O. G. Hempstead & Son v. U. S. (C. C. A. Pa. 1903) 122 F. 752.

13. Siphon bottles.-Glass siphon bottles, intended for holding gas-charged waters, having etched thereon merely a name and address, with the words, "This siphon not to be sold," all inclosed in rectangular lines, held not dutiable un-. der paragraph 90, Act 1894, as ornamented or decorated bottles, but as plain glass bottles, under paragraph 88. Koscherak v. U. S. (N. Y. 1899) 98 F. 596, 39 C. C. A. 166.

14. Thermos bottles.-Thermos bottles fell without the provisions of paragraph 97, Act 1909 (corresponding to this paragraph), and within those of paragraph 98 (corresponding to paragraph 218); there being an entire absence of proof that they were recognized as containers of merchandise. Stegemann v. U. S. (1913) 4 Ct. Cust. App. 26.

15. Vials.-Glass bottles filled with merchandise at ad valorem rates, holding not more than a pint, held not subject to duty under Act 1894, par. 88, as vials holding not more than a pint, and not less than a quarter of a pint, or as "all other glassware." U. S. v. Austin, Nichols & Co. (N. Y. 1903) 121 F. 729, 58 C. C. A. 149.

Glass jars containing preserves, and holding one pint or less, held not "vials," within paragraph 88, Act 1894, but dutiable as part of the market value of the merchandise contained in them, as provided in section 19 of the customs administrative act of 1890. Smith v. U. S. (C. C. N. Y. 1899) 91 F. 757.

Cited without specific application.-U. S. v. Koscherak Bros. (1919) 9 Ct. Cust. App. 190; U. S. v. American Railway Express Co. (1921) 11 Ct. Cust. App. 211.

Par. 218. Biological, chemical, metallurgical, pharmaceutical, and surgical articles and utensils of all kinds, including all scientific articles, utensils, tubing and rods, whether used for experimental purposes in hospitals, laboratories, schools or universities, colleges, or otherwise, all of the foregoing, finished or unfinished, composed wholly or in chief value of glass or paste, or a combination of glass and paste, 65 per centum ad valorem; illuminating articles of every description, including chimneys, globes, shades, and prisms, for use in connection with artificial illumination, all of the foregoing, finished or unfinished, composed wholly or in chief value of glass or paste, or a combination of glass and paste, 60 per centum ad valorem; all glassware commercially known as plated or cased glass, composed of two or more layers of clear, opaque, colored, or semitranslucent glass, or combinations of the same, 60 per centum ad valorem; table and kitchen articles and utensils, and all articles of every description not specially provided for, composed wholly or in chief value of glass or paste, or combinations of glass and paste, blown or partly blown in the mold or otherwise, or colored, cut, engraved, etched, frosted, gilded, ground (except such grinding as is necessary for fitting stoppers or for purposes other than ornamentation), painted, printed in any manner, sand-blasted, silvered, stained, or decorated or ornamented in any manner, whether filled or unfilled, or whether their contents be dutiable or free, 55 per centum ad valorem; table and kitchen articles and utensils, composed wholly or in chief value of glass or paste, or a combination of glass and paste, when pressed and unpolished, whether not decorated or ornamented in any manner or ground (except such grinding as is neces