546. Marrow, crude.

1909 Paragraph 622.

547. Marshmallow or althea root, leaves or flowers, natural or unmanufactured.

1909-Paragraph 623.

548. Meats: Fresh beef, veal, mutton, lamb, and pork; bacon and hams; meats of all kinds, prepared or preserved, not specially provided for in this section: Provided, That meat and meat products brought to the United States shall be subject to the same inspection by the Bureau of Animal Industry of the Department of Agriculture as prescribed by the Act of June thirtieth, nineteen hundred and six, for domestic cattle and meats, unless the Secretary of Agriculture shall be satisfied that the government of the country whence the meat or meat products are exported maintains and enforces a system of inspection equal to our own, or satisfactory to him as being competent to protect the public health, in which case the certificate of such Government that such inspection has been made shall be sufficient.

1909-Paragraphs 284, 285, 286.

This paragraph makes free of duty all meats therein named. In connection with this, attention is again invited to the circumstance that this paragraph will make free of duty, when prepared or preserved, the venison, game birds, and poultry which are made dutiable in paragraphs 232 and 234 of H. R. 3321. Another criticism of this paragraph is that it is apt to give rise to litigation in that it fails to provide for the more uncommon meats, such as frog legs and the meat of goats and other domesticated animals, which are left unprovided for. To sum up, the entire paragraph would be greatly improved if it read simply

Meats of all kinds, fresh, prepared, or preserved, not specially provided for in this section.

As reported to the Senate, a proviso has been attached to this paragraph extending the system of inspection of domestic cattle and meats to imported meat and meat products. In connection with the suggestion heretofore made that this paragraph be simplified in its phraseology, it is noted that paragraph 621 as reported by the Senate, voices the same idea by providing for the free entry of "all other domestic live animals suitable for human food."

549. Medals of gold, silver, or copper, and other metallie articles actually bestowed as trophies or prizes, and received and accepted as honorary distinctions.

550. Meerschaum, erude or unmanufactured.

As reported to the Senate, this paragraph has been stricken out of the free list, and meerschaum is made dutiable under paragraph 391.

551. Milk and cream, including milk or cream preserved or condensed, or sterilized by heating or other processes, and sugar of milk. 1909 Paragraphs 247, 248.

This paragraph makes milk and cream, including the preserved or condensed, free of duty.

552. Mineral salts obtained by evaporation from mineral waters, when accompanied by a duly authenticated certificate and satisfactory proof showing that they are in no way artificially prepared and are only the product of a designated mineral spring.

1909-Paragraph 627.

553. Minerals, crude, or not advanced in value or condition by refining or grinding, or by other process of manufacture, not specially provided for in this section.

1909-Paragraph 626.

554. Miners' rescue appliances, designed for emergency use in mines where artificial breathing is necessary in the presence of poisonous gases, to aid in the saving of human life, and miners' safety lamps, and parts, accessories, and appliances for cleaning, repairing, and operating all the foregoing.

1909. Paragraph 628.

This paragraph adds to the existing law a provision for the parts and accessories of the appliances named herein, and also appliances for cleaning, repairing, and operating the same. The wisdom of this latter provision is doubtful, especially in respect to appliances for cleaning, unless such appliances are totally different from the implements used for cleaning in general.

555. Models of inventions and of other improvements in the arts, to be used exclusively as models and incapable of any other use.

1909 Paragraph 629.

556. Moss, seaweeds, and vegetable substances, crude or unmanufactured, not otherwise specially provided for in this section.

1909-Paragraph 630.

557. Myrobolans, fruit.

1909 Paragraph 632.

This paragraph adds a comma and the word "fruit" to the word "myrobolans," which seems a superabundance of caution. There does not seem to have been any litigation on the subject, and the myrobolan is itself the fruit of a tree.

558. Cut nails and cut spikes of iron or steel, horseshoe nails, hobnails, and all other wrought-iron or steel nails not specially provided for in this section; wire staples, wire nails made of wrought iron or steel, spikes, and horse, mule, or ox shoes, of iron or steel, and cut tacks, brads, or sprigs.

1909 Paragraphs 159, 160, 161, 162, 163.

These articles are all dutiable under the present law at the various rates mentioned in the paragraphs specified above. There is a new provision for wire staples, which are dutiable under paragraph 135 of the present law as articles manufactured from wire.

559. Needles, hand sewing and darning, and needles for shoe machines.

1909-Paragraphs 633, 164.

As reported to the Senate, this paragraph includes a provision for needles for shoe machines.

560. Newspapers and periodicals; but the term "periodicals" as herein used shall be understood to embrace only unbound or papercovered publications issued within six months of the time of entry, devoted to current literature of the day or containing current literature as a predominant feature, and issued regularly at stated periods, as weekly, monthly, or quarterly, and bearing the date of issue.

1909-Paragraph 634.

561. Nuts: Marrons, crude; coconuts in the shell and broken coconut meat or copra, not shredded, desiccated, or prepared in any

manner.

1909 Paragraph 635.

The corresponding paragraph of the present law mentions Brazil nuts, cream nuts, palm nuts and palm-nut kernels. These are not specifically enumerated in H. R. 3321, and hence become dutiable under paragraph 231, as nuts n. s. p. f. 562. Nux vomica.

1909-Paragraph 636.

563. Oakum.

1909 Paragraph 637.

564. Oatmeal and rolled oats and oat hulls.

1909 Paragraph 239.

This paragraph makes oatmeal, rolled oats, and oat hulls free of duty. Oats are left on the dutiable list.

As reported to the Senate, this paragraph has been stricken from the free list, oatmeal, rolled oats, and oat hulls having been restored to the dutiable list, paragraph 196.

565. Oil cake.

1909 Paragraph 638.

566. Oils: Birch tar, cajeput, coconut, cod, cod liver, cottonseed, croton, ichthyol, juglandium, palm, palm-kernel, perilla, soya-bean, and olive oil rendered unfit for use as food or for any but mechanical or manufacturing purposes, by such means as shall be satisfactory to the Secretary of the Treasury and under regulations to be prescribed by him; Chinese nut oil, nut oil or oil of nuts not specially provided for in this section; petroleum, crude or refined, and all products obtained from petroleum, including kerosene, benzine, naphtha, gasoline, paraffin, and paraffin oil; lubricating oils not specially provided for in this section; and also spermaceti, whale, and other fish oils of American fisheries, and all fish and other products of such fisheries.

1909-Paragraphs 639, 40, 34, 645.

This paragraph presents many changes from the corresponding paragraph of the present law. Birch-tar oil, which is specially enumerated, is free of duty under the present law as an oil fit only for stuffing or dressing leather. (Klipstein v. United States, 1 Court of Customs Appeals Reports, 122.) Cod oil, dutiable under the present law (par. 40), as a fish oil n. s. p. f., is made free, as is also cod-liver oil, which is dutiable under the present law (par. 34). Paraffin and paraffin oil are transferred to this paragraph. They are free of duty under existing law. There is a new provision here for "lubricating oils not specially provided for in this section," which seems to be a vaguely worded provision. There are many oils that are used for lubricating, but are also used extensively for other purposes, and the question will arise whether such oils are entitled to free entry under this paragraph.

As reported to the Senate, this paragraph contains a new provision for perilla oil, a seed oil imported from China, and used in making lacquer.

567. Oleo stearin.

1909 Paragraph 640.

568. Orange and lemon peel, not preserved, candied, or dried. 1909 Paragraph 641.

569. Orchil, or orchil liquid.

1909-Paragraph 642.

570. Ores of gold, silver, or nickel, and nickel matte; ores of the platinum metals; sweepings of gold and silver.

1909-Paragraph 643.

A new provision is added here for "ores of the platinum metals." The metals themselves are free of duty under paragraph 595 of the present law and paragraph 521 of H. R. 3321.

571. Paper stock, crude, of every description, including all grasses, fibers, rags, waste, including jute, hemp, and flax waste, shavings, clippings, old paper, rope ends, waste rope, and waste bagging, and all other waste not specially provided for in this section, including old gunny cloth and old gunny bags, used-chiefly suitable for paper making.

1909 Paragraph 644.

The parenthetical exception of wool rags is omitted, otherwise the phraseology of the present law is retained. There has been considerable difficulty in deciding whether or not a given waste is "used chiefly" for paper making, for accurate determination of this question would involve an investigation of every paper mill in the United States. The intention of the law would probably be as well carried out and the administration of the law would be simplified if the phrase, "commonly used for paper making," were substituted for the phrase "used chiefly for paper making."

The same grade of flax-card waste may be used at one time "chiefly for paper making" and at another time for spinning only, according to the market.

As reported to the Senate, this paragraph adds hemp and flax waste, and substitutes the phrase "suitable for paper making" in place of the House phrase, "used chiefly for paper making," a commendable change.

572. Printing paper (other than paper commercially known as handmade or machine handmade paper, japan paper, and imitation japan paper by whatever name known), unsized, sized, or glued, suitable for the printing of books and newspapers, but not for covers or bindings, not specially provided for in this section, valued at not above 2 cents per pound, decalcomania paper not printed.

1909 Paragraph 409.

This paragraph makes free of duty printing paper valued at not above 2 cents per pound. That which is valued at more than 2 cents per pound is dutiable under paragraph 330. There is no provision in this paragraph for a countervailing duty against foreign export duties, export charges, etc., or prohibition, or restriction of exportation.

Another new provision is for "decalcomania paper, not printed." This is the paper upon which the decalcomanias dutiable under paragraph 333 are printed. It is dutiable under the present law, paragraph 411, as paper with a coated surface at 5 cents per pound. (American Express Co. v. United States, 2 Ct. Cust. Appls. Repts., 459.)

573. Parchment and vellum.

1909 Paragraph 646.