"Cotton bagging is commercially known and understood to apply exclusively to articles used and suitable for the baling of on, without reference to material, and this the phraseology of the law clearly indicates."

Certain so-called 'Dundee Bagging,' reported by appraisers as suitable for the use to which cotton bagging was applied, subject duty as cotton bagging.'"

6

In the case of an importation of 478 tin boxes containing spool cotton, it was found that the spool cotton had been purchased by the dozen pools and not by the box, and afterwards put into the boxes by the purchaser at his own expense to prevent damage on the voyage. Held, "that the boxes do not enter into the market value or form part of the wholesale price of the spool cotton at the period of exportation."

36247.

I

per 100 sq. yds.

1

2 11

1 2 11

per

sq. yds.

+20 perc

if colored, stained, painted, or] 54 cts. per sq. yd. and per 100

printed

"The terms of the law imposing duty according to the count of threads should be held to apply in all cases where suc can be ascertained by means of the glass' commonly used for such purpose, and in all cases where the value of the partially or wholly determined between the manufacturer and the purchaser according to the number of threads to the s inch."

The fact that goods are not terined in trade "countable goods," will not exclude them from classification for duty acco the count of the threads, provided they come within the rule above stated.

Cotton linings, manufactured with a few threads of flax in the selvage, which, however, did not change the commercial ch of the goods, were held to be dutiable as countable cottons.

"Cotton towels, bleached and having coloured stripes at either end, intended as an ornament or finish, are properly with the additional duty provided for articles of cotton, if printed, painted, coloured, or stained.'"

† As cotton goods are made of various widths, the duty per lineal yard would, in most cases, be lower than that quoted. 100 yards of cotton goods yard wide would be charged as 75 square yards, and so on in proportion as the width is g less than that mentioned.

This includes coloured cottons (not similar to ginghams) numbering over 100 and less than 200 threads to the sq and costing less than 25 cents per square yard.