composed wholly or in part of platinum, gold, or silver, or plated with gold or silver, being subjected to a duty of 50 per cent, and articles or wares wholly or in chief value of other metals to a duty of 25 per cent.

* * *

The usefulness of this catch-all clause of the metal schedule has been seriously impaired by the substitution of the words "wholly or in chief value of iron, * or other metal" for the words of the present law, "wholly or in part of iron, or other metal." Very frequently articles are composed in part of metal but in chief value of a material for manufactures of which the tariff does not provide. In such case the provision for articles in part of metal provides a classification for the goods which otherwise would be relegated to the provision for nonenumerated manufactured articles. An example in point was an importation of exhausters composed of stoneware and iron, stoneware being the component material of chief value. There being no provision in the tariff for manufactures in chief value of stoneware, these articles, composed of two materials, one of which was dutiable at 25 per cent and the other at 45 per cent, would necessarily have been classified under the nonenumerated clause at 20 per cent but for the presence of this provision for articles in part of iron. So held in United States v. Didier-March Co. (2 Ct. Cust. Appls. Repts., 436). Many other incidents of the same kind have occurred in customs administration, and it is urged that the language of the present law be retained.

SCHEDULE D-WOOD AND MANUFACTURES OF.

170. Briar root or briar wood, ivy or laurel root, and similar wood unmanufactured, or not further advanced than cut into blocks suitable for the articles into which they are intended to be converted, 10 per centum ad valorem.

1909-Paragraph 202: No change in phraseology.

171. Sawed boards, planks, deals, and all forms of sawed cedar, lignum-vitæ, lancewood, ebony, box, granadilla, mahogany, rosewood, satinwood, and all cabinet woods not further manufactured than sawed, 10 per centum ad valorem; veneers of wood, 15 per centum ad valorem; and wood unmanufactured, not specially provided for in this section, 10 per centum ad valorem.

1909 Paragraph 203: The elimination of the word "other" from before the term "cabinet woods" has the effect of classifying under this paragraph all of the woods therein mentioned, even those varieties that are not considered strictly cabinet woods. This applies with particular force to cedar. There has been litigation with respect to wood that is commonly called Spanish cedar. In two decisions of the board, that are summarized in Abstracts 27554 and 27578, T. D. 32149, such wood was held not to be adaptable to any of the uses to which cabinet woods are ordinarily applied, the reasons given being that it is too soft and that it contained resin or gum, which prevents it from taking a finish. It was also made to appear that the principal use of such Spanish cedar is in the making of cigar boxes.

Apple wood was held not to be a cabinet wood. (T. D. 30181, G. A. 6949.)

Japanese white oak imported in the log, rough or hewn only, was held to be free of duty under the tariff act of 1909 as cabinet woods in the log, rough or hewn only. (T. D. 32454, G. A. 7357.) In T. D. 32660 the Treasury Department directed collectors of customs to classify Japanese white oak lumber under paragraph 203 of the act of 1909 as cabinet woods not further manufactured than sawed.

172. Paving posts, railroad ties, and telephone, trolley, electriclight, and telegraph poles of cedar or other woods, 10 per centum ad valorem.

1909 Paragraph 204: No change in phraseology.

173. Casks, barrels, and hogsheads (empty), sugar-box shooks, and packing boxes (empty), and packing-box shooks, of wood, not specially provided for in this section, 15 per centum ad valorem. 1909-Paragraph 210: No change in phraseology.

174. Boxes, barrels, or other articles containing oranges, lemons, limes, grapefruit, shaddocks, or pomelos, 15 per centum ad valorem: Provided, That the thin wood, so called, comprising the sides, tops, and bottoms of orange and lemon boxes of the growth and manufacture of the United States, exported as orange and lemon box shooks, may be reimported in completed form, filled with oranges and lemons, by the payment of duty at one half the rate imposed on similar boxes of entirely foreign growth and manufacture; but proof of the identity of such shooks shall be made under regulations to be prescribed by the Secretary of the Treasury.

1909-Paragraph 211: No change in phraseology.

175. Chair cane or reeds wrought or manufactured from rattans or reeds, 10 per centum ad valorem; osier or willow, including chip of and split willow, prepared for basket maker's use, 10 per centum ad valorem; manufactures of osier or willow and willow furniture, 25 per centum ad valorem.

1909-Paragraph 212: No change in phraseology.

176. Toothpicks of wood or other vegetable substance, 25 per centum ad valorem; butchers' and packers' skewers of wood, 10 cents per thousand.

1909-Paragraph 213: No change in phraseology.

177. Porch and window blinds, curtains, shades, or screens any of the foregoing in chief value of bamboo, wood, straw, or compositions of wood, not specially provided for in this section, 20 per centum ad valorem; if stained, dyed, painted, printed, polished, grained, or creosoted, and baskets in chief value of like material, 25 per centum

ad valorem.

1909-Paragraph 214: The rearrangement of the terms used in this paragraph makes it ambiguous. As it reads now. it is impossible to tell whether the phrase "porch and window " is limited to "blinds" or whether it relates also to "curtains, shades, or screens." As the intent undoubtedly is to include all blinds, shades, etc., the phrase "porch and window " should be stricken out.

178. House or cabinet furniture wholly or in chief value of wood, wholly or partly finished, and manufactures of wood or bark, or of which wood or bark is the component material of chief value, not specially provided for in this section, 15 per centum ad valorem. 1909-Paragraph 215: No change in phraseology.

SCHEDULE E-SUGAR, MOLASSES, AND MANUFACTURES OF.

179. Sugars, tank bottoms, sirups of cane juice, melada, concentrated melada, concrete and concentrated molasses, testing by the polariscope not above seventy-five degrees, seventy-one one-hundredths of 1 cent per pound, and for every additional degree shown by the polariscopic test, twenty-six one-thousandths of 1 cent per pound additional, and fractions of a degree in proportion; molasses testing not above forty degrees, 15 per centum ad valorem; testing above forty degrees and not above fifty-six degrees, 2 cents per testing above fifty-six degrees, 4 cents per gallon; sugar draingings and sugar sweepings shall be subject to duty as molasses or sugar, as the case may be, according to polariscopic test: 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.

1909 Paragraph 216: The distinction in sugar based on the socalled Dutch standard is abolished, as is also the separate provision for sugars which have gone through a process of refining, and all sugars and molasses are dutiable at rates based upon polariscopic test. There is also a proviso added placing all the articles enumerated in this paragraph on the free list May 1, 1916.

180. Maple sugar and maple sirup, 3 cents per pound; glucose or grape sugar, 13 cents per pound; sugar cane in its natural state, or unmanufactured, 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.

1909 Paragraph 217: There is no change in phraseology here beyond the addition of the provision for free entry on and after May 1, 1916.

181. Saccharin, 65 cents per pound.

1909-Paragraph 218: No change in phraseology or rate.

182. Sugar candy and all confectionery not specially provided for in this section, valued at 15 cents per pound or less, and sugars after being refined, when tinctured, colored, or in any way adulterated, 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 covering, shall be included in the dutiable weight and the value of the merchandise. 1909 Paragraph 219: No change in phraseology.

SCHEDULE F-TOBACCO AND MANUFACTURES OF.

183. Wrapper tobacco, and filler tobacco when mixed or packed with more than 15 per centum of wrapper tobacco, and all leaf tobacco the product of two or more countries or dependencies when mixed or packed together, if unstemmed, $1.85 per pound; if stemmed, $2.50 per pound; filler tobacco not specially provided for in this section, if unstemmed, 35 cents per pound; if stemmed, 50 cents per pound.

184. The term wrapper tobacco as used in this section means that quality of leaf tobacco which has the requisite color, texture, and burn, and is of sufficient size for cigar wrappers, and the term filler tobacco means all other leaf tobacco. Collectors of customs shall not permit entry to be made, except under regulations to be prescribed by the Secretary of the Treasury, of any leaf tobacco, unless the invoices of the same shall specify in detail the character of such tobacco, whether wrapper or filler, its origin and quality. In the examination for classification of any imported leaf tobacco, at least one bale, box, or package in every ten, and at least one in every invoice, shall be examined by the appraiser or person authorized by law to make such examination, and at least ten hands shall be examined in each examined bale, box, or package.

185. All other tobacco, manufactured or unmanufactured, not specially provided for in this section, 55 cents per pound; scrap tobacco, 35 cents per pound.

186. Snuff and snuff flour, manufactured of tobacco, ground dry, or damp, and pickled, scented, or otherwise, of all descriptions, 55 cents per pound.

187. Cigars, cigarettes, cheroots of all kinds, $4.50 per pound and 25 per centum ad valorem, and paper cigars and cigarettes, including wrappers, shall be subject to the same duties as are herein imposed upon cigars.

1909-Paragraphs 220, 221, 223, 224: No change is made in this schedule except that the rate of duty on scrap tobacco is reduced from 55 cents to 35 cents per pound.

SCHEDULE G-AGRICULTURAL PRODUCTS AND PROVISIONS.

188. Cattle, 10 per centum ad valorem.

1909-Paragraph 225: Cattle are retained on the dutiable list at a rate of 10 per cent.

189. Horses and mules, valued at $200 or less per head. $15 per head; if valued at over $200 per head, 10 per centum ad valorem. 1909-Paragraph 227: The classifications based upon the value are altered, the dividing line being placed at $200.

190. Sheep, 10 per centum ad valorem.

1909-Paragraph 228: All sheep are subject to duty at the same. rate, 10 per cent.

191. All other live animals not specially provided for in this section, 10 per centum ad valorem.

1909 Paragraph 229: No change in phraseology.

192. Barley, 15 cents per bushel of forty-eight pounds. 1909 Paragraph 230: No change in phraseology.

193. Barley malt, 25 cents per bushel of thirty-four pounds. 1909-Paragraph 231: No change in phraseology.

194. Barley, pearled, patent, or hulled, 1 cent per pound. 1909-Paragraph 232: No change in phraseology.

195. Macaroni, vermicelli, and all similar preparations, 1 cent per pound.

1909-Paragraph 237: No change in phraseology.

196. Oats, 10 cents per bushel of thirty-two pounds.

1909 Paragraph 238: The weight of a bushel of oats is specified in H. R. 3321 as 32 pounds.

197. Rice, cleaned, 1 cent per pound; uncleaned rice, or rice free of the outer hull and still having the inner cuticle on, of 1 cent per pound; rice flour, and rice meal, and rice broken which will pass through a number twelve sieve of a kind prescribed by the Secretary of the Treasury, cent per pound; paddy, or rice having the outer hull on, of 1 cent per pound.

1909-Paragraph 240: No change in phraseology.

198. Wheat, 10 cents per bushel.

1909-Paragraph 242: No change in phraseology. Wheat is retained on the dutiable list, but wheat flour and semolina are transferred to the free list. It is suggested that the weight of a bushel of wheat be prescribed.

199. Biscuits, bread, wafers, cakes, and other baked articles, and puddings, by whatever name known, containing chocolate, nuts, fruit, or confectionery of any kind, and without regard to the component material of chief value, 25 per centum ad valorem.

1909-Paragraph 244: This paragraph relates only to biscuits and the like containing chocolate, nuts, fruit, or confectionery, all other having been transferred to the free list.

200. Butter and butter substitutes, 3 cents per pound. 1909 Paragraph 245: No change in phraseology.

201. Cheese and substitutes therefor, 20 per centum ad valorem. 1909-Paragraph 246: No change in phraseology.

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202. Beans, and lentils, not specially provided for, 25 cents per bushel of sixty pounds.

1909-Paragraph 249: Lentils are added to this paragraph.

203. Beets, 10 per centum ad valorem; sugar beets, 5 per centum ad valorem.

1909--Paragraph 250: No change in phraseology.