As reported to the Senate, this paragraph restores dead or creosote oil to the free list, incidentally changing the form of words used by the House, which was "dead and creosote oil." Anthracene and anthracene oil are likewise made free of duty. There has been a great deal of litigation respecting the dutiable classification of substances which go under the name of creosote oil. The law as it stands now admits to free entry only the low-boiling oils, for they are the only creosote oils which are properly described as dead oils. The latest decision on the subject was handed down on May 26, 1913, and is reported as Hawley & Letzerich v. U. S. (T. D. 33487). 461. Cobalt and cobalt ore. 1909 Paragraph 537. 462. Cocculus indicus. 1909-Paragraph 538. 463. Cochineal. 1909 Paragraph 539. 464. Cocoa, or cacao, crude, and fiber, leaves, and shells of. 1909 Paragraph 540. 465. Coffee. 1909 Paragraph 541. 466. Coins of gold, silver, copper, or other metal. 1909-Paragraph 542. 467. Coir, and coir yarn. 1909-Paragraph 543. 468. Composition metal of which copper is the component material of chief value, not specially provided for in this section. 1909 Paragraph 545. 469. Copper ore; regulus of, and black or coarse copper, and copper cement; old copper, fit only for remanufacture, copper scale, clippings from new copper, and copper in plates, bars, ingots, or pigs, not manufactured or specially provided for in this section. 1909-Paragraph 544. There has been considerable litigation under past tariff acts, and there is some now pending before the Board of General Appraisers, involving the proper classification for duty of copper matte containing lead. Copper matte is the resultant of smelting copper ore, and it contains varying percentages of lead. The presence of lead is sometimes due to the fact that the ore is a copper-lead ore and sometimes is due to the fact that lead ore has been mixed with the copper ore for the sake of the sulphur contained in the lead ore." The contention of the importers of this matte is that it is free of duty as regulus of copper. As it seems to be the intention of Congress, evidenced by terms of paragraphs 181 and 182 of the present law and 154 and 155 of H. R. 3321, to levy duty on lead imported in any form, whether in ores or as metal, it would seem that there should be a provision for the lead contained in matte. 470. Copperas, or sulphate of iron. 1909-Paragraph 19. Copperas is dutiable under the present law at fifteen onehundredths cent per pound. 471. Coral, marine,uneut, and unmanufactured. As reported to the Senate, this paragraph is stricken out, coral having been transferred to the dutiable list, paragraph 367. 472. Cork wood, or cork bark, unmanufactured, and cork waste, shavings, and cork refuse of all kinds. 1909 Paragraph 547. The provision for cork waste, shavings, and cork_refuse is new. These are dutiable as waste under the present law at 10 per cent. 473. Corn or maize. 1909 Paragraph 235. Corn or maize is dutiable under the present law at 15 cents per bushel. 474. Corn meal. 1909-Paragraph 236. Corn meal is dutiable under present law at 40 cents per hundred pounds. 475. Cotton, and cotton waste or flocks. 1909-Paragraph 540. 476. Cryolite, or kryolith, natural. 1909 Paragraph 549. As reported to the Senate, this paragraph has attached to it the word "natural," the effect of which is, of course, to restrict free entry to the natural cryolite. In a decision of the Board of General Appraisers, T. D. 24990, G. A. 5575, an article there found to be an artificial cryolite manufactured in Germany and consisting, like natural cryolite, of fluoride of aluminum and sodium, was held to be entitled to entry under the free list provision of the act of 1897 for cryolite or kryolith. 477. Cudbear. 1909 Paragraph 550. 478. Curling stones, or quoits, and curling-stone handles. 1909 Paragraph 551. 479. Curry, and curry powder. 1909 Paragraph 552. 480. Cuttlefish bone. 1909 Paragraph 553. 481. Dandelion roots, raw, dried or undried, but unground. 1909 Paragraph 554. 4811. Glaziers' and engravers' diamonds, unset, miners' diamonds, and diamond dust. As reported to the Senate, this is a new paragraph restoring to the free list glaziers' and engravers' diamonds, miners' diamonds and diamond dust, all of which were made dutiable by paragraph 367 of the House bill. 482. Divi-divi. 1909 Paragraph 557. 483. Dragon's blood. 1909-Paragraph 558. 484. Drugs, such as barks, beans, berries, buds, bulbs, bulbous roots, excrescences, fruits, flowers, dried fibers, dried insects, grains, gums, gum resin, herbs, leaves, lichens, mosses, logs, roots, stems, vegetables, seeds (aromatic, not garden seeds), seeds of morbid growth, weeds; any of the foregoing which are natural and uncompounded drugs and not edible and not specially provided for in this section, and are in a crude state, not advanced in value or condition by shredding, grinding, chipping, crushing, or any other process or treatment whatever beyond that essential to the proper packing of the drugs and the prevention of decay or deterioration pending manufacture: Provided, That no article containing alcohol shall be admitted free of duty under this paragraph. 1909-Paragraph 559. This is the crude drug paragraph, and it differs in some respects from the present law. Balsams have been transferred to the dutiable list, paragraph 10, H. R. 3321. Nuts and nutgalls are transferred to paragraph 626, with tanning materials. Spices are made dutiable under paragraph 240. A new provision for logs is inserted; as all logs of wood are covered by the provisions of paragraphs 649 and 650 of the free list, it is difficult to understand the usefulness of the insertion of the word logs here. In reference to the insertion of the new phrase, "shredding, grinding, chipping, crushing," the remarks made under the heading of paragraph 28 are in point; that is to say, if the processes named, or any of them, are necessary for the "proper packing of the drugs and the prevention of decay or deterioration pending manufacture," the insertion of the quoted words would not make the drug dutiable. If the processes named, or any of them, are not such as are necessary for the "proper packing of the drugs and the prevention of decay or deterioration pending manufacture," then the drug would be dutiable whether these words be present or absent. In other words, the addition of the terms "shredding, grinding, chipping, and crushing" to this provision does not improve the paragraph, but, on the contrary, is likely to provoke litigation. 485. Eggs of fowls, birds, fish, and insects (except fish roe preserved for food purposes): Provided, however, That the importation of eggs of game birds or eggs of birds not used for food, except specimens for scientific collections, is prohibited: Provided further, That the importation of eggs of game birds for purposes of propagation is hereby authorized, under rules and regulations to be prescribed by the Secretary of the Treasury. 1909 Paragraphs 256, 560. As reported to the Senate, this paragraph has been amended so as to provide for the free entry of eggs of fowls. They are dutiable under paragraph 208 of the House bill at 2 cents per dozen. 486. Emery ore and corundum, and crude artificial abrasives, not specially provided for. 1909 Paragraphs 561, 432. As reported to the Senate this paragraph transfers to the free list crude artificial abrasives, dutiable under paragraph 351 of the House bill. 487. Fans, common palm-leaf, plain and not ornamented or decorated in any manner, and palm leaf in its natural state, not colored, dyed, or otherwise advanced or manufactured. 1909 Paragraph 563. 488. Felt, adhesive, for sheathing vessels. 1909-Paragraph 564. No change in phraseology. This paragraph should be stricken from the tariff, for it covers a material that is now practically obsolete, and its retention in the tariff is being made the pretext for securing the entry free of duty of felt that is not used for sheathing vessels. In former times this felt was used, the sheets of felt being placed on the hull of the vessel, which was then covered with sheathing or yellow metal. This practice has been discontinued, copper paint being used nowadays for that purpose. In a recent decision of the Board of General Appraisers (T. D. 33302, G. A. 7451, Mar. 24, 1913), a certain adhesive felt of the same character as that which was used in old times for sheathing vessels, was held to be free of duty under this paragraph upon the ground that it was the only kind of felt which could be so classified, and one of the rules of statutory construction is that every part of a statute must be given effect. As a matter of fact, however, this felt is not used at all for sheathing the hulls of vessels, its chief use being for inserting into soles of shoes. 489. Fibrin, in all forms. 1909-Paragraph 566. 490. Fresh-water fish, and all other fish not otherwise specially provided for in this section. 1909 Paragraphs 567, 270, 271, 272, 273. The effect of this paragraph is to make free of duty all fish except fish packed in oil, fish in tin packages, fish skinned or boned, and caviar. The fish thus transferred to the free list are described in paragraphs 270 to 273 of the present law as follows: Fish in packages containing less than one-half barrel, n. s. p. f.; fresh-water fish, n. s. p. f.; herring, pickled, salted, smoked, kippered, or fresh; eels and smelts, fresh or frozen; fish, fresh, smoked, dried, salted, pickled, frozen, packed in ice or otherwise prepared for preservation, n. s. p. f.; mackerel, halibut, or salmon, fresh, pickled, or salted. 491. Fish skins. 1909-Paragraph 568. 492. Flax straw, flax, not hackled or dressed; flax hackled, known as “dressed line," tow of flax and flax noils; hemp, and tow of hemp; hemp hackled, known as "line of hemp.” 1909-Paragraph 333. Flax straw is now dutiable at $5 per ton. There has been considerable litigation under the present law as to importations of flax straw which has been passed through a machine containing corrugated rollers, which have the effect of breaking up the straw and rendering it pliable so as to fit it for its use in stuffing furniture, horse collars, and the like. The merchandise had been assessed under a paragraph providing for tow of flax at $20 per ton, and the importers insisted that it was entitled to entry as flax straw at $5 per ton. The case was tried before the Board of General Appraisers, and the Government produced witnesses who testified that the article was |