waste silk, and not further advanced or manufactured than carded or combed silk, fifty cents per pound.1

380. Thrown silk, in gum, not more advanced than singles, tram, organzine, sewing silk, twist, floss, in the gum, and spun silk, silk threads or yarns, of every description, purified or dyed, thirty per centum ad valorem.2

[On spun silk for filling, in skeins or cops, thirty-five per centum ad valorem; on silk in the gum, not more advanced than singles, tram, and thrown or organzine, thirty-five per centum ad valorem; on floss-silks, thirty-five centum ad valorem; on sewing silk, in the gum, or purified, forty per centum ad valorem.]

381. On lastings, mohair cloth, silk twist, or other manufactures of cloth, woven or made in patterns of such size, shape, or form, or cut in such manner as to be fit for buttons exclusively, ten per centum ad valorem.3

stockings, gloves, suspenders, watch-chains, webbing, braids, fringes, galloons, tassels, cords, and trimmings, and ready-made clothing of silk, or of which silk is a component material of chief value, sixty per centum ad valorem.

Buttons and ornaments for dresses and outside garments made of silk, or of which silk is the component material of chief value, and containing no wool, worsted, or goats' hair, fifty per centum ad valorem.

Manufactures of silk, or of which silk is the component material of chief value, not otherwise provided for, fifty per centum ad valorem.]

1 This paragraph was proposed by the Silk Association of America, and was rendered necessary by the uncertainty which has attended the classification of silk in this stage of manufacture. Such silk was formerly entered free of duty as silk waste; but, in 1878, the officials of the New York custom house took the ground that it should pay a duty of sixty per cent. The department overruled the suggestion (S. 3752), and soon afterwards the silk was imported drawn down to the size of the finger. It was refused passage through the custom house free of duty, and sixty per cent. was paid upon it, after some controversy. This duty, it was conceded on all hands, was disproportionately high, but there seemed to be no middle ground on which it could stand. Fifty cents per pound is probably, about two-fifths the duty exacted under the new law upon silk in its more advanced stages of manufacture.

2 This paragraph, in its present form, being sufficiently comprehensive to embrace all sewing silks, threads, and yarns, makes it unnecessary to refer to discussions that have been had concerning cordonnets and sewing-silk, organzine, silk warps, spunsilk for spinning, silk in skeins or cops, etc., etc.

3 It is not enough that silk rags, the refuse of milliners' cuttings, etc., are intended for use as button-stuff, to bring them within the purview of this paragraph, they neither being woven nor cut into special forms such as to adapt them for button_coverings. Such rags, held dutiable as manufactures of silk not otherwise provided for. (S. 611, 3311, 3325.) The assistant appraiser in the silk department of the New York custom house stated to the Tariff Commission that none of the pieces in some of these lots were smaller than the palm of the hand, and were adapted to no other use than that for which they were intended, and that, in his opinion, they were improperly classed at the higher rate, as goods not otherwise provided for. (Rep. Tariff Commission, p. 510.) Another assistant appraiser in the worsted dress goods division of the New York custom house, testified as to the difficulty experienced in determining what goods to pass under this paragraph. Silk goods have been brought in with holes punched here and there at regular intervals, under the claim that the punching was for buttons exclusively, and it has been alleged that they were used for making neck-ties and for other purposes. The department refused to admit for classification

382. On all goods, wares, and merchandise not specially enumerated or [otherwise herein] provided for in this act, made of silk, or of which silk is the component material of chief value [irrespective of the classification thereof for duty by or under previous laws, or of their commercial designation, sixty] fifty per centum ad valorem: [Provided, That this act shall not apply to goods, wares, or merchandise which have, as a component material thereof, twenty-five per centum or over in value of cotton, flax, wool, or worsted.]1

SCHEDULE M.-BOOKS, PAPERS, ETC.2

383. Books [periodicals], pamphlets, bound or unbound, and all printed matter, not specially enumerated or provided

under this paragraph so-called "button-stuff," of worsted, where the patterns were not separated by cutting, but only by a thread, and by a difference in texture, it being apparent that the goods might be put to other uses. (S. 3878.) The same rule was applied to worsted goods having holes an inch long cut at regular intervals through the fabric, the space between the holes being 7 inches one way, and 8 inches the other. (S. 4081.) In 1880, the department declared that no general rule could be laid down governing the classification of such goods, and that the question of size, cut, shape, etc., of goods claimed to be button-stuff, was one of fact for the appraiser to determine; that the fitness of the goods for buttons only, could not be decided wholly with reference to the space between the cuttings; that, at the same time, it appeared that velvets, silks, satins, bombazines, Cashmeres, Italians and other fabrics of fine materials, punched at the rate of twenty-five holes to the square yard, the holes seven inches from centre to centre, and linens, mohairs and coarser fabrics, containing sixteen holes to the square yard, the holes nine inches from centre to centre, might, not improperly, be classed as fit only for buttons. (S. 4394.) Button covers of silk twist, on metal frames, intended and exclusively adapted for use as button covers, held dutiable as such, and not as manufactures of silk and metal. (S. 3084.)

1 The Supreme Court, in Arthur v. Morrison, 96 U.S., 108, held that silk veils, known commercially as crape veils," were not dutiable under the specific provision for silk veils, in the silk schedule of the Revised Statutes, but as manufactures of silk not otherwise provided for. "silk

Arthur v. Unkart, 96 U.S., 118, decided that gloves commercially known as plaited gloves," or "patent gloves," made on frames, and having cotton for the component part of chief value, were not dutiable under the silk schedule, but as articles, etc., made on frames. The department extended the rule thus laid down to silk plaited shirts and drawers, similarly made. (S. 3771.) The Supreme Court, in Smythe v. Fiske, 23 Wall. 374, decided that neck-ties, composed 38 per cent. of cotton, 62 per cent. of silk, known commercially as "silk embroidered cambric ties," should not be assessable under the silk schedule, but as embroideries.

The above decisions, though having no applicability under the new law, are valuable as illustrating the principles governing the interpretation of tariff law by the court of last resort.

As bearing upon the principles that have governed the action of the courts and department in classifying goods for duty under the silk schedule, see Solomon v. Arthur, 102 U.S., 208; Swan v. Arthur, 103 U.S., 597, and S. 636, 1581, 1610, 2131, 2463, 2464, 2566, 2672, 2747, 2779, 2808, 2851, 2885, 2933, 3125, 3365, 3696, 3973, 4146, 4218, 4315, 4375, 4408, 4418, 4453, 4583, 5128, 5213, 5285, 5316, 5349.

2 The former law contained no book schedule. The articles embraced in this schedule are to be found in the sundry schedule of the former law. The Tariff Commission recommended for free entry, books by foreign authors, not published in the United States, in single copies for use, and not for sale; but Congress did not see fit to adopt the recommendation. It will be noticed that newspapers and periodicals are allowed free entry. See note, § 744, infra.

for in this act, engravings bound or unbound, etchings, illustrated books [and papers, and] maps, and charts, twenty-five per centum ad valorem.1

1 To define the meaning of the terms "engravings" and "printed matter," has afforded the department considerable difficulty. In 1876, (S. 2950) rules were laid down which were explicit enough, but which failed to receive the assent of the courts. The Supreme Court, in Arthur v. Moller, 97 U.S., 365, discussed the question, although the precise point in issue in that case was as to the classification of decalcomanie pictures, which the department had assessed as manufactures of paper, but which the court held to be dutiable at the lower rate then applicable to printed matter. The department, in the light of this decision, and of the dicta thrown out by the court, revised its rules. (S. 3947.) The court had stated in substance that printing includes most of the forms of figures, characters, or representations, colored or uncolored, that might be impressed on a yielding surface, and that it was not necessary that the characters produced should be letters or numerals, or the result of types or stereotypes, or be reading matter. The department directed that the decision be applied to blank forms, i.e., forms for deeds, checks, bill-heads, etc., and to chromolithographs, not embossed. After the promulgation of the modified rules, the Circuit Court, for the southern district of N.Y., held, in Benziger v. Arthur, that the following classes of pictures were dutiable under the provision for printed matter, viz.: (1) Printed representations of the Lord's Supper; (2) plainly printed pictures with scalloped edges; (3) pictures printed in colors and mounted on card-board with fancy border; (4) small pictures with borders made to resemble lace; (5) small embossed pictures, printed plain or in colors, stamped by embossing-machine. The department, advised by the Attorney-General, acquiesced in this decision, and admitted that chromo-lithographs, though embossed, should be assessed as printed matter within the rule, as laid down by the Supreme and Circuit Courts. (S. 4719, 4767.)

Chromos mounted on terra-cotta, were held assessable, not as printed matter, with which chromos, ordinarily, are classed, but at the rate at which the material of chief value was chargeable. (S. 5653.)

Printed cards, held none the less dutiable as printed matter because joined together by cotton. (S. 4744.) Combination cards, consisting of pictures so arranged that a silk ribbon attached displayed or concealed them, held dutiable as manufactures of paper (S. 4767); also cards with mottoes printed on them. (S. 4221.)

Photographs, on card or paper, colored and uncolored, have been held dutiable, by assimilation, as engravings, if on other materials, however, they are classed as manufactures of those materials. (S. 2633, 2641, 3060, 3211.) Lithographic views, enclosed in book-covers, held dutiable by assimilation, as bound engravings. (S. 2845.) The department has said that, in limited numbers photographs may be imported through the mail for personal use or distribution to relatives or friends without entry or payment of duty; that photographs imported for sale, or in considerable numbers, or contracted for and supplied to classes in schools or colleges, are dutiable, and they must be entered at the proper custom-house according to the usual course of procedure; that packages of photographs should not be sent by post. (S. 3060.)

The following are the provisions of act of March 3, 1879, relative to transmission of printed matter through the mails: SECT. 17.

Printed matter, other than books received in the mails from foreign countries, under the provisions of postal treaties or conventions, shall be free of customs duty, and books which are admitted to the International mails exchanged under the provisions of the Universal Postal Union Convention, may, when subject to customs duty, be delivered to addresses in the United States, under such regulations for the collection of duties as may be agreed upon by the Secretary of the Treasury and the Postmaster General.

SECT. 19. That "printed matter" within the intendment of this act is defined to be the reproduction upon paper, by any process except that of hand-writing, of any words, letters, characters, figures, or images, or of any combination thereof, not having the character of an actual and personal correspondence.

The following paragraphs are from the instructions of the Postmaster General, approved by the Secretary of the Treasury (S. 4027, 4198): ·

"Unsealed packages received in the mails from foreign countries which are found on examination by customs officers to contain articles liable to customs duties, shall be delivered by the postmaster at the exchange office of receipt to the proper officer of the customs for the collection of the duties chargeable thereon, with notice of such delivery to the person addressed.

"But books received from countries or colonies of the Universal Postal Union, which are found to be dutiable, shall, when addressed to post offices other than the exchange office of receipt, be promptly transmitted by mail to the addresses, charged with the amounts of customs duties levied thereon, respectively; which amounts post

384.

Blank books, bound or unbound, and blank books for press copying, twenty [-five] per centum ad valorem.1 385. Paper, sized or glued, suitable only for printing paper, twenty [-five] per centum ad valorem.2

386. Printing-paper, unsized, used for books and newspapers exclusively, [twenty] fifteen per centum ad valorem.

387. Paper, manufactures of, or of which paper is a component material, not specially enumerated or [otherwise] provided for in this act, fifteen [thirty-five] per centum ad valorem.

388. Sheathing-paper, ten per centum ad valorem.

389. Paper boxes, and all other fancy boxes, thirty-five per centum ad valorem.

390.

Paper envelopes, twenty-five [thirty-five] per centum

ad valorem.

391. Paper-hangings3 and paper for screens or fire-boards, paper antiquarian, demy, drawing, elephant, foolscap, im

masters at the offices of destination will collect of the addressees on their delivery, and remit by first mail thereafter to the collector of the customs of the district in which the exchange post-office of receipt is situated; and in case of the refusal or neglect of addressees of such dutiable books to apply for them at the post-office of destination within a period of thirty days from the date of their receipt at said office, and pay the customs duties and any postage charges levied thereon, the postmaster of said office will specially return the same to the collector of the customs of the aforementioned district.

"Postmasters are instructed to collect the customs duties on such books forwarded to their offices for delivery to addressees, and promptly remit the sums so collected by them to the collectors of the customs in the manner prescribed by the Secretary of the Treasury; but the postal revenues are not in any manner to be credited or charged with such duties."

The department for a time waived, he collection of duties on books imported through the mails of less value than $1; but, in 1881, directed that all books, of whatever value, should be assessed for duty, the provision for books to include those bound in stiff covers, and those usually so bound. ^(S. 4837.)

1 Scrap-books, held not to be blank-books, within the meaning of the above paragraph, but to be dutiable as manufactures of leather or paper, or whatever the component material of chief value may be. (S. 1529.)

2 The department holds that, because sized or glued printing-paper is suitable for other purposes than for printing-paper, it is not to be excluded from classification under this paragraph, as the effect of such a construction of the paragraph would be to render it inoperative, there being no printing-paper unfit for other uses; that paper recognized by the trade as sized printing-paper, and generally used for printing, should be assessed as such. (S. 4455.)

Lithographic paper, generally used for the printing of illustrations for books or business cards, held dutiable under this paragraph. (S. 5015.)

3 That paper-hangings were artistically painted was held not to remove them from the category of paper-hangings to that of paintings, they being still intended for use as paper-hangings, and of no greater value than many styles of printed wall-paper. (S. 4437.)

4 There should be a comma between "paper" and "antiquarian." There was onc in the corresponding paragraph of the Revised Statutes, in the schedule of the Tariff Commission, and in the drafts of the bill as read in Congress while on its passage.

perial,1 letter, note, and all other paper not specially enumerated or [otherwise] provided for in this act, twenty-five [thirty-five] per centum ad valorem.2

2

392. [Dried pulp.] Pulp, dried, for paper-makers' use, ten [twenty] per centum ad valorem.3

SCHEDULE [M.] N. -SUNDRIES.

393. Alabaster and spar statuary and ornaments, [thirty] ten per centum ad valorem.4

394. Baskets, and all other articles composed of grass, osier, palm-leaf, whalebone, or willow, or straw, not specially enumerated or provided for in this act, thirty [thirty-five] per centum ad valorem.5

395. [All] Beads and bead ornaments of all kinds, except amber, fifty per centum ad valorem.6

1 In the corresponding paragraph of the Revised Statutes there was no comma between "imperial" and "letter."'

2

Photographic paper, held dutiable as paper not otherwise provided for (S. 1856, 5302); also box-paper in sheets, with designs printed upon it (S. 5485); also paper prepared for the use of gold-beaters (S. 3508); also plate-paper. (S. 1549.)

3 The Tariff Commission recommended this article for free entry.

* Alabaster statuary, the department, in 1874, refused to class with paintings and statuary not otherwise provided for, but assessed it for duty under the provision for "alabaster ornaments." (S. 1754.) In 1876 this ruling was reversed. (S. 3029.)

Under this paragraph have been classed yarn, noils, and thread of China-grass (S. 2133, 3470, 3621), which, under the new law, will be assessable under the last paragraph of the Hemp Schedule. Under this paragraph have been classed palm-leaf mats (S. 676); and so-called "grass tea-mats," made of grass, and imported for coverings and for repairing the coverings of tea-chests (S. 3635); also work-baskets of straw and silk, the silk comprising less than ten per cent. of their value (S. 3239); willow baskets, with cheap worsted ornaments attached, were held by the U.S. Circuit Court, N.Y. District, in Rogers v. Merritt, to be dutiable as baskets, and not as manufactures in part of wool or worsted (S. 5059); small fancy baskets, to be filled with sweetmeats, and hung on Christmas trees, held dutiable as toys, and not as baskets. (S. 4223.)

Notwithstanding the decision of the Supreme Court in Arthur v. Homer, 96 U.S., 137, holding that articles commercially known as "embroideries," were dutiable under the paragraph providing therefor (sce § 336, note), and not as manufactures of linen, the department declined to extend the application of the rule affirmed by the court to bead embroideries consisting of pieces of cotton canvas embroidered with beads. (S. 3703, 3709.) Such goods, however, were declared to be embroideries, when the question was raised in Kollsaat v. Arthur, Circuit Court, N.Y. dist., and the department, since then, has so classed them (S. 4475); as well as lace collars embroidered with beads. (S. 5328.) Where, however, it did not appear that beaded lace collars were, in fact, embroidered, they were classed as "bead ornaments." (S. 4986, 5328.) In S. 4583, the assistant secretary says: "It is considered doubtful whether the term bead ornaments is anything more than a general one in the tariff, intended to designate merchandise of which beads form the leading characteristic." Under this paragraph have been classed coral necklaces (S. 3003); jet necklaces, claimed to be dutiable as manufactures of jet (S. 2816); pieces of onyx, cut and partly drilled, and intended for use as beads and bead ornaments (S. 2534, 2645, 2877); similar pieces of glass or paste (S. 2892, 3135); steel-bead trimmings or fringes (S. 2994). (But see note to 458, infra, Jewelry.)