KEARY fl. MAGONE.
and vestibllle mats, and are sometimes used for sleigh and carriage robes, and for trimming for overcoats, and such like uses. I do not think, from the proof, that the skins in question were necessarily intended to be used in the shapes in which they were sewn together when imported, but that it was expected that they might be ripped apart at the seams, and applied to the differell.t uSes for which they were in demand, either in the natural colors of the skins themselves, or aftethaving been, dyed and lined. It therefore seems to me that these articles are not so exclusively used as rugs, and applied to that use, as to make them dutiable as'''rugs.'' They fall naturally within the law, and, it seems to me, within the spirit, of the provisions of clause 461, as "skins, dressed and finished," and;in that condition are adaptable for various uses besides that of rugs. The clause under which the collector assessed them for duty is found in 'Schedule K, which in terms is intended to include "wool and woolen .goods." Certainly, these ate ,neithE'r wool nor manufactures of wool, but comemuch more naturally within the group of goods called "Sundries," provided ·for in 8'chedule N of the act of 1883. The mete '(aet ·;thattbeyare used, or may be used, by some people for rugs does . necessarily bring them within the operation of the provision of the law . which provides for a duty on "rugs" in the group ofwool and woolen manufactures. The goods in question, it is may' be, and to soJine extent are, used on floors in the manner that tugs: are used; but this does not make them dutiable as "rugs;" if they are elsewhere specifically described and provided for; and it seems to me they are 80 describedood . provided' for under the terms "skins, dressed and finished," in 'clause 461 ; and, when so described, the use to which they may be applied does not determine their classification or rate of duty. Suppose they had been ;tanned into leather, I take it there would be no pretext out What they would be dutiable as leather in soine of its forms, and not as rugs,although some person might buy and use them in place of rugs. I am therefore of opinion that the goods should have been assessed under cIanse461 at a dutyof 20 per cent. ad valmem, and the issue is foun.d for the
(Circuit Court, S. D. New York. Janua!'f 9, 1890.)
, CuSTOMS DtlTJES-CLASSIFIOATION-BLATE BOOKS-PARCHMENT SLATES.
"Slate books," viz., memorandum books of which paper is a component material, of various sl.;es, from inches to 8x5 inches. in lengt.h and breadth, having two coveN, 'and from one to tbree leaves of paperJ coated with a black surface,capable of being writ1;ell upon with slate-pencil; ana "parchment 'slates," being likewllle composed of paper, in one or more foldsJ and ,covered witl1.a white compositi,on, to be up-on with leadcpenctl.-founa by the jury to be dutiable under SchedUle M: of the tard! act of March 8, 1888, as ..Paper, manufactures of, or of whicQ ,Paper is ,a QQmponl1Int material, n,ot specially enumerated 01' provided for in this act; Fer centum ad valorem, II (TarU!lndex, new, 888,) and Dot linder schedule N;:as card'Call,es, poe,kat-bookS, She,ll-boxes,' and all similar articles, Of, What.eve"itm1lot6Jill! CQqlPQ"ed, and by whatever,name known, not enumerated or prqvided for 111 ttUBact, thirtycfl.ve per centum ad valorem. (Id. flO.) . . . · '" :"
Suit, m IJ'EjCQver toqave been illeglitUy exacted ·by the defendant,JQOllector of the port (If,NewYork. It was proved upon the trialthlj.Mhe plaintiffs, in tqe'YE!M1886, imported. froD;lGermany certain;g90daJnvoicedas "SIa,teBoolts"and as "Parchment Slates;" that the :I'flate ihookswere of from ,3 inches loqg by 2 inches brolld,tQ& :inches in 5 iuches in breadthj that they were comP9Sed,Q.f,paper, Q,nd contaiued.. or three leave!;, likewise of paper, ·awlilovered with 8 blac)t'CQatlng qr surface, suitable tQ,:be written upon with,,&; j. that these ,books contaipElA:a small slate-pendid·not;. that these articles werekJ;lown in the trade, at and pm9J;tq.the passqgeoithe of 1883, as "Slate;B()oksj" that the paper, folded a ;white coating orsQ.Fface, suitable to be wr.iUen, llpliln.with:8 these for at 36.per cent. ad 'IJIJ/.wem undE!f: tlw :prqvision of SchedIndex,..Dew ,,4:10) of thetatjft' act.of March ?,J,i)83,and that · thei ,duties :ijDller· claiming. thAt. the said. articles ·wereduJ:iable under (Id. 15 percent. of. py ",ere si;zes,. suitable Poe. carried, iq· the of. pooketil1nd;pllt ,in a .in tJw g-a<;J,e ·atanll pocket-llQ9.k j coJIlpal'tJ)lents .for pers, .et9. ,t",,;o lelJ,'fG/!, with a,:w,bil;e silicate suil4ble f()r. tlle writing Of proyided. for that alSQ :PJlt an a,rticl,e[kpowI)..to tlle trade in two or ofwhite silicate coated, pil-Pilf;;with a pl}ncil for"nwm<ilnLnda.. witnesses iprpveq of,. differElPt, ,and ., of. vli\rioas materials; that shell-boxes were made of paper or other , small shellsj that such boxes were of different sizes, from 2 inches square and a couple of inches deep, to 12 iriches'square, and were used npon ladies' tables to contain small articles. Stanley, Clarke SmithiJfor .plaintiffs. ;", " ,}[ Edward Mitchell, U. S. Atty., and Jamea T. Van Rensselaer, Asst. U. S. Atty., for defl!tiltaht. ' .
.,. Paper 'is a 8uhstSittial componetit of
of or of which q.tJty,?nly .of 15 per '. cent.',,;ooless.',they RTe','roundelsewhere' specHieally enumerated in the flij-itl'i:;," tbatJMj; are sd para.eree 8..' .a.. . £.3. 5.. P .. nt. on' "c.ard-cas...·.... poc.'.ket. ell 0001($; of they fall
posed, and 'by whatever name known." Of course these acts 'are tobe interpreted in accordance with theuhderstandingofthe mercantile Community', ;gnd, you have therefore, been informed by the witnesses called both parties as to what the trade understood by the terms "'card-cases;'17 "pocket-books," and "shell-boxes" at the time when this act wlispassed. And both sides here agree that these articles were not at that timeincluded in tbose specific designations; that they are not card-cases nor pocketbooks uOr shell-boxes. 1'he :clilim of the defendant, however, is that they are articles similar to one or other of those particular trade articles thus enumerated. Similarity is not absolute likeness, and does Mt :exelude the idea of difference. Likeness excludes the idea 0lJdifference. Similarity includes only the idea ofcasual likeness; and, in determining in this case the question of similarity, one important element which is usually taken into consideration is to be omitted, to-wit, the of which they COmposed·..... The paragraph expreSsly provides f9:rarticles similar to' carll-cases, pocket-books, or shell-boxes) 'no matter, ofl'lihat be. composed. In determining,then, the whethel' these articles are substantially similar. to III card-case, apocket;.book, or a shell-box, you are to take into consideration the ments which go to make up the. similarityof one object to another. With regard to' one of these articles, which ate of different,size8, and shapes, are to consider, in determining ita,simUarity to the pocket-book,card-(lJUle, or shell-box of commerce,its its shape, its size, its weight, its organization, or the co-relation of its parts; its use; and adaptability to use, with due regard to;therelative different ,parts, and to the 'relatiVe its different subserves1X;lorethana : test,' if you should reach the conc1usio)l that. .o:fanyof them, are simillU'i to or shell-boxes, as they were.known to the trade when the act of 1883 was passed, then your verdidt will be for the defendant; if you do not reach that conclusion, your verdict will be for the plaintiff; and if you find a similarity as to certainofthe'articles, and a as to others, then you may render a verdict for defendanta,s to. such of the artiCles as you find to be similar, and So special verdict as to those articles which you find not to be similar.
Verdict for plaintiffs.
.": .(CircuitCouTt, E.D. New York. JUly 19, 1886.)
. . FOrbes; and Rebert for hand soldering tOols, with' tile' part cortespO'qding' to (i '''ring or cup-shaped." ; 1:' . '" ,; " , ' ... , .. \
1870, for an' improvement in machines for soldering can-caps, whtch describe.. "'Dne ring.:orcup Bhaped80lderingt.ool, G forsolderinjr' the caps upon can&, Bub. \1Jlrein snown and, described,>! mu,t,be liD;1ited to a !Manin8 arranged to tl1e.manner described. in. view Qf. the prior Ell&'lish pateIit.ll·:to ca,nq.I!J.
Claim 1 of
No. 109,577, granted to
B. Bishop November.