tion not framed, but shall be liable to pay, in addition thereto, thirty per centum ad valorem upon such
Paragraph 143 imposes a duty upon"Porcelain aDd Bohemian glass, chemical glassware, painted glassware. stained glass, and all other manufactures of glass. or of which glass shall be the com;-. ponent material of chief value. not speciaIlj' enumerated or provided for in this'sct; forty-five per centum ad valo1'em." ' ..
,This importation is of circular, cast, polished plate-glass plates. silvered t beveled, and framed. It has been assessed as a manufacture of glass. ,Or of which glass is the component material of chief value, at 45 per centum ad valorem. The protest raises the question as to whether it it that paragraph or under paragraph 141. The record shows that. these are used sometimes for table ornaments, and called, i'ph:lteaus." They also may be used for looking-glasses. The caseJsjtrgued asH the clause "polished plate-glass, silvered, or lookingglass plates," of paragrll:ph 141, applies only to looking-glasses. But paragraph 140 provides a duty on "cast, polishe\l plate-glass, unsilvered, not exceeding ten by fifteen inches square, three cents per square foot," etc. That shows that cast, polished plate-glass mayor may not be madeinto looking-glass plates. It may be unsilvered or silvered, or it maybe looking-glass plates. These are, for certain purposes, looking-glass plates, but they come within the exact. description of "cast, polished, plate-glass. silvered," of paragraph 141; and also they Bre "framea," within paragraph 142. They are, therefore, "manufactures of glasstprovided for in this R<;:t, and npt "manufactures of glass, or of which shall be .component matl'irial of chief value," not prOo! foJ'. "They shouldJ)e assessed under paragraphs 141 and 142, and not under paragraph 143. oLthe bOard of' United States appraisers is reversed.
(Cirtmit cO'Ut't,S. D. New
.January 11, 1S92.)
CUSTOMS, DUTIBS-'ACT Oil' MARGH S, 18S3-BourING CLOTH.
" Bolting cloth, made of silk and cotton, silk chief value, used for other than mllling purposes, is not dutiable at 50 per cent. ad 'Valorem, as a manufacture of silk, under paragraph 383 of Schedule L of the tariff act of :March 3, 1883, but is free ot duty. under paragraph 657 of the free-list of said act.
At Law. Appeal by itnporters from decision of board of United States appraisers,undersection 15 ofthe act of June 10.1890. . & Hennings imported by the steamers Burgoyne, July 29, 1890, and La Normandie, August 20,1890, certain "bolting cloth," which Wll,S returned by tQelJ.ppraiser upon, the invoice as a Illanufacture of silk. and cotton,silkchief value, upon which the collector' assessed
duty at the rate of 50 per cent.. ad valorm:n under the provisions of para.graph 383 of Schedule L of the act of March 3, 1883. The importerS protested, that the said bolting cloth was entitled to free entry under paragraph 657 of the free-list of said act providing for" bolting cloths." .' The board of United States general appraisers affirmed the decision of the collector. An appeal was duly taken under the act of June 10, 1890, by importers from the decision of the board of appraisers to the· States circUIt court. Return filed May 15, 1891. The evi';' dence take» the board of general appraisers showed that the, said known in ;trade and commerce of this country as" bolting . and. that it was bought and sold under that name, but the particular merchandise in suit was not used for milling purposes, but for fancy \York or tq be embroidered. Sjl.mples of the merchandise were produced ill court. Edward Mitchell, U. S. Atty., and Henry O. Platt, Asst. U. S.Atty., for the collector. . Comstock &- Brown, for the importers.
WllEELER, .All the force of the evidence is that these cloths are of the kind made for" bolting cloths." They may be fitted up .for other purpOEles, but they are still the same kind of cloth, and made in'the same way. When congress said "bolting cloths," they did not then say that if they. were used for anything else they should pay a different duty, but that when made in that way, as bolting, ,clot1;ls, without saying, for what they were used, they should be. on the think that, although these may be used for something or'for ornamentation, or for something of thatsort,,*dse' under that act should come in free; and 1 fhink" that tHe'd(!CIMdn 'of 'the board of general appraisers should be re:: versed. So ordered.
January 9, 1892.)
(OIircwtt Court, S. D. New York.
CtrSTOMSI)UTIES-Aqt .011 MAlteH' S, 1883-" SHOT-CHAINS. " So-called ",shotccbains" Of iron or steel, consisting of iron or steel balls fastened together with'swivels or links, hdd not to be dutiable at 45 per cent. ad val6rem, undervaragraph 216 ,of Schedule C of the act· of March 3, 1883, as an article com-
posed wholly or in part of iron', steel, etc.; but at 2?\l' cents per pound, under paragraph 171 of Schedule C of said act, under the description, "chains of all kinds, of. iron or I " , (according to their diameter.) , .,'
, At .LaW.,' AppeJpy importers from decision of ,the board of United State,s under act of June] 0, 1890. "
· ! " -, . "
QQ. imported per steamers Trave and Jj;lbe, in Au"shot-chains," which were returned.
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