(T. D. 25916.) No. 4315.-PROTEST UNSUPPORTED.-Protest 125813 of Knauth, Nachod & Kühne. December 31, 1904. Same as No. 4211 (supra). No. 4316.-PROTEST UNSUPPORTED.-Protest 103739 of Mills & Gibb. December 31, 1904. Same as No. 4237 (supra). No. 4317.-PROTESTS UNSUPPORTED.-Protests 115458. etc., of B. Blumenthal & December 31, 1904. Co. Same as No. 4237 (supra). No. 4318.-PROTEST UNSUPPORTED.-Protest 134889 of Salomon Brothers & Co December 31, 1904. Same as No. 4237 (supra). No. 4319.-PROTEST UNSUPPORTED.-Protest 107427 of W. N. Proctor & Co. against the assessment of duty by the collector of customs at the port of Boston. December 31, 1904. Same as No. 4237 (supra). No. 4320.-PROTESTS UNSUPPORTED.-Protests 126325, etc., of George S. Bush & Co. et al. against the assessment of duty by the collector of customs at the port of Port Townsend. December 31, 1904. Same as No. 4237 (supra). No. 4321.-PROTESTS UNSUPPORTED.-Protests 130983, etc., of F. B. Vandegrift & Co. against the assessment of duty by the collector of customs at the port of Philadelphia. December 31, 1904. Same as No. 4237 (supra). No. 4322.—SUGAR TEST.-Protests 31508f, etc., of Leaycraft & Co. against the assessment of duty by the collector of customs at the port of New York Before Board 3 (Waite, Somerville, and Hay, General Appraisers), December 31, 1904. Opinion by Somerville, G. A. Protests overruled on authority of United States v. Bartram (131 Fed. Rep., 833; T. D. 25395), which affirmed the validity of the method prescribed by the Secretary of the Treasury for ascertaining the polariscopic test of sugar under paragraph 209, tariff act of 1897. No. 4323.-SUGAR TEST.-Protests 31784f, etc., of Benjamin Perkins. Same as No. 4322 (supra). No. 4324.-SUGAR TEST.-Protests 32286f, etc., of James Lee & Co. No. 4325.-SUGAR TEST.-Protest 40298f, etc., of G. Amsinck & Co. No. 4326.-SUGAR TEST.-Protests 43797f, etc., of Arbuckle Brothers. No. 4327.-SUGAR TEST-Protests 40299f, etc., of E. Atkins & Co. et al. (T. D. 25916.) No. 4328.--SUGAR TEST.-Protests 32327f, etc., of A. S. Lascelles & Co. No. 4329.-SUGAR TEST.-Protests 64869f, etc., of Downer & Co., Ltd. No. 4330.-SUGAR TEST.-Protests 32660f, etc., of J. W. Wilson & Co. No. 4331.-SUGAR TEST.-Protests 31516ƒ, etc., of Park, Son & Co. No. 4332.-SUGAR TEST.-Protests 31566 f, etc., of B. H. Howell, Son & Co. No. 4333.-Sugar Test.—Protests 30773 ƒ, etc., of American Sugar Refining Com pany. Same as No. 4322 (supra). No. 4334.-SUGAR TEST.-Protests 44228 b, etc., of American Sugar Refining Company against the assessment of duty by the collector of customs at the port of New Orleans. Same as No. 4322 (supra). No. 4335.-SUGAR TEST.-Protests 40662b, etc., of L. W. & P. Armstrong et al. against the assessment of duty by the collector of customs at the port of Philadelphia. Same as No. 4322 (supra). TREASURY DEPARTMENT, December 31, 1904. The appended court decisions are published for the information of collectors of customs and others concerned. ROBERT B. ARMSTRONG, Assistant Secretary. (T. D. 25917.) Ground cork. GUDEWILL v. UNITED STATES. NAIRN LINOLEUM COMPANY v. UNITED STATES. U. S. Circuit Court, Southern District of New York. December 14, 1904. Suit 3600–1. GROUND CORK-WASTE-"MANUFACTURES." Held that the article produced by coarsely grinding the refuse of cork bark, the principal object of this operation being greater convenience in shipping the material, is dutiable as waste under paragraph 463, tariff act of 1897, and not as manufactures of cork under paragraph 448. On application for review of decisions of the Board of General Appraisers. The merchandise in question was imported at the port of New York by Gudewill & Bucknall and Nairn Linoleum Company, and was the subject of G. A. 5692 (T. D. 25334) and Abstract 1851 (T. D. 25385), the decisions under review. It consisted of small pieces of cork, averaging a little larger in size than an ordinary grain of corn, and is produced by grinding the refuse obtained in trimming cork bark in the process of fitting it for baling. It appeared that the principal object of the grinding was that the merchandise might be more conveniently shipped; that it is used in the manufac ture of linoleum and of insulating material, and for various other purposes; and that in the manufacture of linoleum it needs to undergo much further preparation. The Board held it to be dutiable as a manufacture of cork under paragraph 448, tariff act of 1897, and not to be free of duty under paragraph 536 as unmanufactured cork wood or cork bark. Before the circuit court the contention was pressed in behalf of the importers that the merchandise should be held to be dutiable as waste under paragraph 463. Before PLATT, District Judge. At the conclusion of the argument the court, without opinion, reversed the decision of the Board of General Appraisers, and sustained the importers' contention that the merchandise in question should have been classified as waste under said paragraph 463. (T. D. 25918.) AMERICAN TRADING COMPANY v. UNITED STATES. FLINT, EDDY AND AMERICAN TRADING COMPANY v. UNITED STATES. U.S. Circuit Court, Southern District of New York. December 16, 1904. Suits 3616-7. VENEERS OF WOOD-VENEERS WITH PAPER BACKING. So-called wood-shaving veneers, consisting of exceedingly thin wooden veneers with a backing of paper that is necessary for the protection of the articles from breaking when handled, are held to be within the provision in paragraph 198, tariff act of 1897, for "veneers of wood." On application for review of a decision of the Board of General Appraisers. The decision in question, which is set forth in full in Abstract 1968 (T. D. 25411), related to so-called wood-shaving veneers, which consisted of exceedingly thin wooden veneers, estimated by one witness to have a thickness of from one-thousandth to one nine-hundredth of an inch, to which a paper backing has been pasted, the purpose of this backing being to keep the material in shape and protect it from destruction in handling and transportation. The Board overruled the importers' contention that the goods were dutiable as veneers of wood" under paragraph 198, tariff act of 1897, and held that they had been properly classified by the collector of customs at the port of New York as manufactures of the chief component material, which in some instances was wood and in others paper. Before PLATT, District Judge. At the conclusion of the argument the court, without opinion, reversed the decision of the Board of General Appraisers, and held the merchandise to be dutiable, as claimed by the importers, under said paragraph 198. (T. D. 25919.) Imitation of shell cameos. UNITED STATES v. GOLDBERG. U. S. Circuit Court, Southern District of New York. December 21, 1904. Suit 3729. IMITATIONS OF SHELL CAMEOS-IMITATION PRECIOUS STONES. Paste imitations of shell cameos are dutiable as imitations of precious stones under paragraph 435, tariff act of 1897, and not as manufactures of paste under paragraph 112. On application for review of a decision of the Board of General Appraisers. The goods in question consisted of paste imitations of shell cameos, imported at the port of New York by Morris Goldberg. They were classified as manufactures of paste under paragraph 112, tariff act of 1897, and were claimed to be dutiable under the provision in paragraph 435 for imitations of precious stones. The Board found such articles to be imitations of certain descriptions of precious stones, and sustained the importer's contention, G. A. 5825 (T. D. 25713). The Government thereupon instituted these proceedings for a review of the Board's decision (T. D. 25774). Before PLATT, District Judge. At the conclusion of the argument the court affirmed the decision of the Board of General Appraisers, without opinion. (T. D. 25920.) Fruit in spirits—Reciprocity. LA MANNA v. UNITED STATES. (a) U. S. Circuit Court, Southern District of New York. December 22, 1904. Suit 3443. FRUITS IN SPIRITS-RECIPROCITY. The reduction in duty on "brandies or other spirits manufactured or distilled from grain or other materials," which is provided in the reciprocal commercial agreement with France (30 Stat., 1774; T. D. 19405), is not applicable to the alcohol found in fruit in spirits, which, under paragraph 263, tariff act of 1897, is dutiable at the rate of $2.50 per proof gallon when exceeding 10 per cent. On application for review of a decision of the Board of General Appraisers. The merchandise in question consists of fruit in spirits imported from France into the port of New York by La Manna, Azema & Farnan. The collector imposed thereon a duty of 35 per cent ad valorem and in addition the rate of $2.50 per proof gallon on the alcohol in excess of 10 per cent, in accordance with the provisions of paragraph 263, tariff act of 1897, relating to fruit preserved in spirits. The importers claimed that this additional duty on the alcohol should be but $1.75 per proof gallon, under section 3 of said act and the reciprocal commercial agreement with France (30 Stat., 1774; T. D. 19405), wherein that rate is provided for "brandies, or other spirits manufactured or distilled from grain or other materials." This contention was overruled by the Board in an unpublished decision dated October 19, 1903. Before PLATT, District Judge. At the conclusion of the argument the court affirmed the decision of the Board of General Appraisers, without opinion. a The reversal of the decision of the Board of General Appraisers in this case, as noted in T. D. 25901, was vacated December 21, 1904, on motion of the United States Attorney, the case being restored to the calendar. Absorption of moisture; weight of cement; measurement (Abstract Absorption of sea water; mode of proof; Treasury regulations. Acetate of copper; verdigris; chemical salt (Abstracts 2135, 2136, 25462 Acid bromofluoresic, classification of, under act of 1897. Acid-lifting apparatus; common brown earthenware (Abstract 2484). 25513 25699 25700 Adams Express Company, bond of, as common carrier.. 25701 25702 Adeps lane hydrous and anhydrous, classification of, under act of Advertising hangers, panels, etc., manufactured by August Gast 25849 Abstract 4156. 25916 Agate and onyx, precious stones, classification of, under act of 1897.. Agricultural implements; sowers; planters (Abstract 4164). 25916 Agriculture, Department of, sample of seeds for.. 25500 Alabaster and marble statuary (Abstract 2628). 25526 Alabaster, powdered; unenumerated articles (Abstract 2978). 25633 25482 Alcohol, French internal-revenue tax on (Abstract 2916). 25600 Alcoholic bitters: Decision of court (Mouquin Restaurant and Wine Company v. |