from 2 to 6 inches thick, and from 15 to 22 inches wide. It is claimed to be exempt from duty under paragraph 684, N. T., as mahogany logs, rough or hewn.

Prior to the hearing of the case the merchandise had gone into consumption, and the importer was unable to testify as to the dimensions of the pieces.

It appears that the goods were what is known as mahogany crotches, a crotch being that part of the tree where the limbs begin. It is in evidence that sawing the wood into pieces was done simply to show the grain, and that it was not a step in the manufacture of veneering, for which the mahogany is intended.

In G. A. 2206 the Board held that hewn mahogany logs divided longitudinally by a saw cut and the pieces bound together by iron bands were entitled to free admission as logs hewn. But in the present case, even if the crotches are logs, the exposed surfaces are almost if not quite altogether sawn.

In the opinion of the Board the ruling in G. A. 2206 reached the extreme limit of a doubt to which the importer might be entitled.

We find that the merchandise in question does not consist of logs rough or hewn, and the protest is overruled accordingly.

(16823—G. A. 3342.)
Steel billets.

Before the U. S. General Appraisers at New York, January 15, 1896.

In the matter of the protests, 17287 b, etc., of David L. Cockley, against the decision of the collector of customs at Cleveland, Ohio, as to the rate and amount of duties chargeable on certain merchandise, imported per the vessels and entered at the dates named in the annexed schedule.

Opinion by WILKINSON, General Appraiser.

The goods are invoiced as steel billets, and are similar to those covered by G. A. 1453. The point was raised before the United States circuit court for the northern district of Ohio that the metal was not cast and did not therefore come within the definition of steel given in paragraph 150, act of October, 1890. This view was adopted by the court and the merchandise was held to be dutiable under paragraph 136 as iron billets in the manufacture of which charcoal was used. But on appeal by the collector, the United States circuit court of appeals for the sixth circuit affirmed the ruling of the Board that the article was dutiable as steel under paragraph 146, act of October, 1890. In its decision, the court stated: "This uncontradicted evidence would seem to conclusively establish that these billets were composed of a metal which had, at one stage of the manufacture, been cast."

Following the previous rulings of the Board, and the decision of the United States circuit court of appeals for the sixth circuit, we affirm the assessment of duty under paragraph 146, act of October, 1890.

(16824—G. A. 3343.)

Charlton white.

Before the U. S. General Appraisers at New York, January 15, 1896.

In the matter of the protests, 26738 b, etc., of Messrs. Josiah Macy's Sons, against the decision of the collector of customs at Philadelphia as to the rate and amount of duties chargeable on certain merchandise, imported per the vessels and entered at the dates named in the annexed schedule.

Opinion by WILKINSON, General Appraiser.

The merchandise is a white paint, known as Charlton white, composed of sulphate of barium, together with a large proportion of zinc sulphide and a small percentage of zinc oxide.

It was assessed for duty at 1 cent a pound under paragraph 47, N. T., and is claimed to be dutiable at 25 per cent under paragraph 48.

The ground on which the appellants appear to rest is that the paint in question contains but a small proportion of oxide of zinc.

In discussing a similar question the Board said, in G. A. 1189: "Consideration has been given to the fact that, technically speaking, sulphide of zinc is not the pure metal zinc; but it is reasonable to suppose that in providing for paint containing zinc, Congress was fully aware that no part has the elementary metal as a component material, and intended to provide for paints containing the various chemical combinations of zinc known in manufacture and trade. Any other view of the case would render nugatory the provision for paints containing zinc."

We find that the merchandise is a white paint containing zinc, and overrule the protest accordingly.

Reference is made to G. A. 1319, covering lithophone, which has been judicially affirmed in re Gabriel & Schall.

(16825-G. A. 3344.)

Leaf tobacco.

Before the U. S. General Appraisers at New York, January 15, 1896.

In the matter of the protest, 26903 b-349, of F. A. Garcia & Co., against the decision of the collector of customs at Plattsburg as to the rate and amount of duties chargeable on certain merchandise, imported per National Express, and entered April 19, 1895.

Opinion by SHARPE, General Appraiser.

The protest is upon the classification of 42 bales of leaf tobacco unstemmed, imported through the port of Plattsburg and entered for warehouse and transportation in bond to the port of Tampa, Fla. The bales were all invoiced as fillers, but having been examined at the port of entry, they were found and officially returned to contain wrapper tobacco.

We learn from the appraiser's office at New York, that these 42 bales

were parts of three several importations of Habana leaf tobacco brought into the port of New York on three separate dates, and found on examination to contain wrapper tobacco. After their official return and classification as such, they were exported and assembled in Canada, and reimported, as above stated, as filler. Protest having been filed against the assessment of duty by the collector at Plattsburg, resulting from the official examination there, the merchandise was sent in bond to Tampa, where the importers paid duty on 2 of the bales at the wrapper rates, and such 2 bales went into consumption.

Pending the consideration of the case, the Board heard and considered certain statements and admissions made by the protestants, which resulted in a stipulation filed by them that certain 12 bales designated by their specific numbers were admitted to contain wrapper tobacco, commercially known as such, and the protest, so far as the same referred to said 12 bales, was withdrawn and abandoned. The collector at Tampa was informed of such stipulation, and requested to institute an examination of the bales other than the 12 above referred to, in careful compliance with the terms of paragraphs 184 and 185 of the present act; such examination having been had under the direction of the collector, official reports thereof were forwarded.

Upon the papers and the evidence, and upon the admissions and stipulations, and upon the official examinations and reports thereof, we find that bales numbered 405, 406, 407, 408, 409, 485, 486, 487, 488, 489, 490, and 492 contain wrapper tobacco, commercially known as such, and that bales numbered 71, 193, 343, 344, 345, 348, 350, 351, 352, 353, 411, 355, 491, and 165 contain exceeding 15 per cent of leaves suitable for wrappers for cigars; and the Board affirms the decision of the collector upon said 26 bales above numbered, and upon the remaining bales of the importation the claim in the protest is sustained, that the same are liable to duty at 35 cents per pound.

(16826-G. A. 3345.)

Sheet steel valued at more than 3 cents a pound.

Before the U. S. General Appraisers at New York, January 15, 1896.

In the matter of the protest, 26995 b-10252, of E. H. Hand & Co., against the decision of the collector of customs at Philadelphia as to the amount of duties chargeable on certain merchandise, imported per Kensington, and entered January 7, 1895.

Opinion by WILKINSON, General Appraiser.

The merchandise is sheet steel thinner than 25-wire gauge, and valued at more than 3 cents a pound.

It was assessed for duty under paragraph 122, N. T., and is claimed to be dutiable under paragraph 118.

Paragraph 118 provides for steel valued at 3 cents a pound or less only.

The protest is overruled accordingly.

(16827-G. A. 3346.)

Sheep shears.

Before the U. S. General Appraisers at New York, January 15, 1896. In the matter of the protest, 27016, 27017 b, of Honeyman, DeHart & Co., and C. H. Dodd & Co., against the decision of the collector of customs at Portland, Oreg., as to the rate and amount of duties chargeable on certain merchandise, imported per Southern Pacific Railroad cars, and entered March 18 and April 13, 1895.

Opinion by WILKINSON, General Appraiser.

The goods are sheep shears. They were assessed for duty at 40 per cent under paragraph 140, N. T., and are claimed to be dutiable at 35 per cent under paragraph 177. The definition of shears given by the Century Dictionary is:

"A cutting or clipping instrument consisting of two pivoted blades with beveled edges facing each other, such as is used for cutting cloth, or of a single piece of blade bent round until the blades meet, the elasticity of the back causing the blades to spring open when the pressure used in cutting has ceased. The latter is the kind used by furriers, sheep shearers, weavers, etc."

We are of the opinion that the provision for "shears" in paragraph 140 is broad enough to cover instruments of that name used for shearing sheep as well as those used for cutting cloth.

The protest is overruled accordingly.

(16828-G. A. 3347.)

Clay tank blocks.

Before the U. S. General Appraisers at New York, January 15, 1896. In the matter of the protest, 27049-28289b, of W. G. Millikin, against the decision of the collector of customs at Philadelphia as to the rate and amount of duties chargeable on certain merchandise, imported per Switzerland and Illinois, and entered March 25, June 1, and June 3, 1895. Opinion by WILKINSON, General Appraiser.

The goods are blocks composed of clay, molded into shapes about 3 by 2 by 1 foot, burned to hardness in a kiln, and designed and intended for building tank furnaces in glassworks. They were assessed for duty at 25 per cent under the provision for brick in paragraph 76, N. T., and are claimed to be dutiable at $2 per ton as clay wrought or manufactured under paragraph 82.

The articles have lost their identity as clay, and we find that they are not wrought or manufactured clay.

The protest is overruled accordingly.

(16829-G. A. 3348.) Canadian (scutched) flax.

Before the U. S. General Appraisers at New York, January 15, 1896.

In the matter of the protests, 27509 b-1358, 27753 b-1759, of A. Conacher, against the decision of the collector of customs at Buffalo, N. Y., as to the rate and amount of duties chargeable on certain Canadian flax, imported per Grand Trunk Railway, and entered on May 18, and June 22, 1895, respectively.

Opinion by LUNT, General Appraiser.

We find that Mr. A. Conacher imported into the port of Buffalo May, 18 and June 22, 1895, certain Canadian flax, which was classified for

duty at 13 cents per pound under paragraph 265 of the act of August 28, 1894, as flax hackled, known as "dressed line." The importer claims free entry under paragraph 497 of said act as flax not hackled.

Upon an examination of the samples and the evidence produced before the Board, we find that the said flax is not hackled, and that it is Canadian flax which has been scutched but not drawn over a hackle. An examination of the samples shows that the woody fiber has been nearly all separated, and the flax fibers split by the knives of the scutching machine, but the presence of a large proportion of tow indicates that this flax has not been hackled nor subjected to an equivalent treatment. In the condition as imported on account of the presence of tow, it is not suitable to be placed upon the spread board for spinning. The protests are sustained.

(16830-G. A. 3349.)

Cattle from Mexico.

Before the U. S. General Appraisers at New York, January 15, 1896.

In the matter of the protest, 27618 b, of A. J. Cloete, against the decision of the collector of customs at Eagle Pass, Tex., as to the rate and amount of duties chargeable on certain merchandise, imported per M. J. Railway, and entered April 3, 1895.

Opinion by LUNT, General Appraiser.

We find that Mr. A. J. Cloete imported from Mexico and entered at the port of Eagle Pass, April 3, 1895, by entry No. 1328, 111 cows and 429 beeves, and by entry No. 1329, 199 cows, 1,041 beeves, and 52 bulls, which animals said Cloete, on the 3d day of April, 1895, declared under oath before the United States consul at Piedras Negras, Mexico, were exported from the United States on or about the 1st of April, 1887, and that they were of the raising of the United States, and had not been advanced in value nor improved in condition by any process of manufacture or other means, and that it was intended to reship the same to the port of Eagle Pass, Tex., and one of these certificates is attached to each entry.

He makes oath upon his entry that the articles of merchandise mentioned therein are the growth and increase of the United States, and that they were truly exported and imported as therein expressed, and that they have not been advanced in condition or increased in value by any process of manufacture or other means, etc. In the oath upon entry No. 1329 he added after the word exported the words, "by the owner exclusively for grazing purposes. There is no other allegation or claim in either entry to the effect that the same were estrays or that they had been driven across the boundary line for pasturage purposes. The collector assessed duty upon the entire importation at the rate of 20 per cent ad valorem under paragraph 189 of the act of August 28, 1894.