The case seems to be settled by the board In re Lilienthal & Co., G. A. 5165 (T. D. 23818). On appeal being taken by the importers to the circuit court, suit 1534, it was there dismissed (T. D. 29106). Note also G. A, 5255 (T. D. 24153). The article is not enumerated, in our judgment, in said paragraph 476, nor is it an article ejusdem generis with anything there enumerated.

The protest is overruled and the decision of the collector affirmed.

No. 26450.-COAL-CULM.-Protest 489781 of Crescent Wharf & Warehouse Co. (Los Angeles).

Merchandise invoiced as "slack coal" and classified as bituminous coal under paragraph 428, tariff act of 1909, was claimed to be dutiable under the same paragraph as "coal slack or culm."

*

SOMERVILLE, General Appraiser: * * The Government examiner of the merchandise was also the assistant weigher. He says he saw the coal imported, and that it was all mixed up, so that at the time of the importation there was no way of telling what part was slack and what part was lump coal except by segregation or separation. Said paragraph provides for coal slack or culm, such as would pass through a half-inch screen, at 15 cents per ton of 28 bushels, 80 pounds to the bushel.

Coal slack or culm is defined to be "coal slack or culm produced and screened in the ordinary way as such, and so shipped from the mines." It is manifest that the merchandise was properly assessed. Note United States v. Waterhouse & Co. (T. D. 31452). The protest is overruled.

No. 26451.-GAUGE. -Protest 457739 of American Express Co. (Boston). Opinion by Somerville, G. A.

The board sustained a claim that Fernet Branca should be liquidated on the basis of 2.9 gallons per case and Ferro China on the basis of 2.71875 gallons per case.

No. 26452.-IMPORTATION-REPAIR PARTS OF VESSEL.-Protest 488651 of Hawley & Letzerich (Galveston).

SOMERVILLE, General Appraiser: The importation consists of 3 packages of ma chinery valued at $500, which was assessed for duty at 45 per cent ad valorem under paragraph 199 of the tariff act of 1909. Assessment was made at Galveston Tex】 The importers claim that the goods are free of duty on the ground that they were never imported. They claim in their protest that these 3 packages were left at Vera Cruz for repairs to be forwarded to the steamship Thurland Castle, then lying at Port Arthur, Tex., waiting for the arrival of the 3 packages before she could proceed on her voyage. The packages arrived at Galveston, and were from there transported

to Port Arthur.

It is well settled that an importation of merchandise is complete when the goods are brought within the limits of a port of entry with an intention of unlading them, and that it is not essential that they be unloaded to come within the jurisdiction of the customs officers for the assessment of duty. Meredith v. United States (13 Peters, 486, 494); Arnold ». United States (9 Cranch., 104); McDormand's case, G. A. 5355 (T. D. 24497). When the goods arrived at the port of Galveston they became liable for duty, and the fact that they were transshipped or exported to any other place would not relieve them from this liability. It has been held by the board that the arrival of goods at a port of entry would make them liable to duty even though they were destroyed before entry.

We overrule the protest and affirm the collector's decision.

No. 26453.-RASPBERRY SIRUP-FRUIT JUICE.-Protest 480118 of A. Steinfeld & Co. (Los Angeles). Opinion by Somerville, G. A.

A so-called raspberry sirup manufactured by Crosse & Blackwell, of London, classified under paragraph 303, tariff act of 1909, which provides for cordials and other spirituous beverages, was claimed to be dutiable as a fruit juice (par. 310). Protest sustained.

No. 26454.-AGATE COLLAR BUTTONS.-Protests 498029, etc., of C. H. Brandt (New York). Opinion by Somerville, G. A.

Protests sustained as to agate collar buttons on the authority of G. A. 7087 (T. D. 30877).

No. 26455.-PROTESTS OVERRULED.-Protest 497091 of American Express Co., protest 489808 of F. H. Daniels, and protest 475168 of Patterson, Wylde & Co. (Boston), protest 464733 of Kahwaji & Saad (Kansas City), protest 512924 of International Sugar Feed Co. (Minneapolis), protests 492214, etc., of Dominici Bros. et al., protests 464402, etc., of Henry Gitterman & Co. et al., and protest 470138 of Thomas Meadows & Co. (New York), and protests 430611, etc., of Charles A. Krause Milling Co. (St. Paul). Opinions by Somerville, G. A.

Protests overruled for want of merit.

No. 26456.-PROTESTS ABANDONED.-Protests 231291, etc., of Theodore H. Diener & Co. et al. (Baltimore), protests 360265, etc., of F.\W. Myers & Co. (Burlington), protests 381808-30232 of Sprague, Warner & Co.[et al. (Chicago), protest 489814 of Chew Pack & Co. (Los Angeles), protest 500962-3765 of G. W. Rueff (New Orleans), protest 369457 of O. G. Hempstead & Son (Philadelphia), protests 371126, etc., of F. W. Meyers & Co. (Plattsburg), protest 489822 of G. S. Bush & Co. (Portland, Oreg.), protests 312534, etc., of George S. Bush & Co. et al. (Port Townsend), protest 466349 of Lanpher, Skinner & Co. (St. Paul), and protest 493003 of L. P. Seibold (Washington). Protests abandoned.

BEFORE BOARD 1, SEPTEMBER 1, 1911.

No. 26457.-ROSARIES.-Protests 282350, etc., of B. Muller-Thyme Co. (Kansas City), and protests 226707, etc., of M. H. Wiltzius Co. et al. (Milwaukee). Opinions by Sharretts, G. A.

Protests sustained as to rosaries on the authority of G. A. 7053 (T. D. 30731).

No. 26458.-BEADED BAGS AND PURSES.-Protests 474527-36296, etc., of Marshall Field & Co. (Chicago). Opinion by Sharretts, G. A.

Beaded bags and purses classified under paragraph 448, tariff act of 1909, as articles of personal adornment, were held dutiable as beaded articles (par. 421). Protests sustained.

No. 26459.-IMITATION JET ARTICLES.-Protests 421931, etc., of John Morrison et al., and protests 445071, etc., of Snow's United States Sample Express Co. et al. (New York). Opinions by Sharretts, G. A.

Protests sustained as to imitation jet articles on the authority of United States v Beierle (T. D. 31506).

No. 26460.-ELECTRIC-LIGHT FIXTURES IN PART OF BEADS-ENTIRETIES.--Protests 261913-24809, etc., of Mandel Bros. (Chicago).

SHARRETTS, General Appraiser: The merchandise in question consists of imitation bronze figures about 2 feet high, to which are attached electric-light globes and

glass shades for the same. The shades are ornamented with beads and duty was assessed upon the articles as entireties at 60 per cent ad valorem under the provisions of paragraph 408, act of 1897, for articles composed wholly or in part of beads. The value of the beads is an insignificant part of the cost of the entire articles, and it would be a constrained construction of the law to hold that Congress intended to include such articles among the enumeration in paragraph 408. We sustain the claim in the protest that the bronze figures are dutiable at 45 per cent ad valorem under paragraph 193 of the act of 1897.

The shades for the electric figures are separate articles of merchandise, and in the present case they are separately packed and itemized on the invoice. The collector's classification and the duty assessed on the appraised value thereof is affirmed. No. 26461.-CUT-PASTE ARTICLES-FEATHER ARTICLES.-Protest 232081-24100, etc., of G. W. Sheldon & Co. et al. (Chicago). Opinion by Sharretts, G. A. Protests sustained as to cut-paste articles on the authority of G. A. 6995 (T. D. 30444) and as to aigrets composed in part of wire on the authority of United States v. Berlinger (167 Fed. Rep., 800; T. D. 29577).

No. 26462.-MILLINERY ORNAMENTS-PRECIOUS STONES-WAX BEADS.-Protests 251110, etc., of H. B. Claflin Co. et al., and protests 261229, etc., of A. & H. Veith (New York). Opinions by Sharretts, G. A.

Protests sustained as to millinery ornaments, precious stones, and wax beads on the authority of G. A. 6289 (T. D. 27112), G. A. 6380 (T. D. 27420), G. A. 6995 (T. D. 30444), G. A. 6639 (T. D. 28297), and G. A. 5624 (T. D. 25152).

No. 26463.-PRECIOUS STONES-RECONSTRUCTED RUBIES AND EMERALDS.-Protests 192021, etc., of American Express Co. (New York). Opinion by Sharretts, G. A. So-called reconstructed rubies and emeralds, classified as imitation precious stones under paragraph 435, tariff act of 1897, were held dutiable as precious stones under the same paragraph. Protests sustained on the authority of G. A. 6336 (T. D. 27278).

No. 26464.-TOY NECKLACES, BRACELETS, AND BROOCHES.-Protests 380057, etc., of H. Buss & Co. et al. (New York). Opinion by Sharretts, G. A.

Protests sustained as to toy necklaces, bracelets, armlets, and brooches on the authority of G. A. 7251 (T. D. 31786).

No. 26465.-TOYS-PRINTED MATTER.-Protest 472400 of Davies, Turner & Co. (New York).

SHARRETTS, General Appraiser: The goods in question, as shown by the appraiser's report and the evidence consist of miniature paper toys of various kinds. Duty was assessed thereon at 35 per cent ad valorem under paragraph 431 of the tariff act of 1909.

There are several claims set forth in the protest, but the one relied upon is that the merchandise is dutiable at 25 per cent ad valorem under the provisions of paragraph 416 for printed matter. Counsel for the protestants referred to G. A. 7183 (T. D. 31377) to support their contention that the provision for printed matter is more specific than that for toys. In the case cited a majority of the board, in passing upon the dutiability of toy parasols, held that the provision in paragraph 478, act of 1909, for "parasols * * * covered with material other than paper" is more specific than that in paragraph 431 "for toys *** not specially provided for." A long line of adjudicated cases, extending over many years, arising under the tariff acts of 1890, 1894, and 1897, pointing to a different conclusion, were cited by General Appraiser Somerville, who wrote a dissenting opinion in G. A. 7183, supra.

The Court of Customs Appeals, in United States v. Borgfeldt (1 Cust. Ct. Appls., 370; T. D. 31455), laid down the rule that all articles commercially known as toys, except those composed of china, porcelain, parian, bisque, earthenware, stoneware, tinsel wire, lame, or lahn (specially provided for in paragraphs 93, 94, and 179 of the tariff), are dutiable under paragraph 431, for the reason that if they are toys they are not the articles provided for in other paragraphs of the act. We regard this principle controlling in the present case, and, on the authority of which, we overrule the protest, the collector's decision being affirmed.

No. 26466.-CHEMICAL GLASSWARE-GLASS TUBING.-Protests 178350, etc., of Eimer & Amend (New York). Opinion by Sharretts, G. A.

Protests sustained as to chemical glassware and glass tubing on the authority of United States v. Heil (178 Fed. Rep., 537; T. D. 30492) and G. A. 6533 (T. D. 27884).

No. 26467.-PROTESTS OVERRULED.-Protests 267657-25089, etc., of Burley & Tyrell Co. et al., protest 348505-28595 of Butler Bros., protests 384944-30228, etc., of Chicago Film Exchange, protests 232067-24089, etc., of A. C. McClurg & Co. et al., and protests 330804-27906, etc., of E. H. Sargent & Co. et al. (Chicago), protests 487103, etc., of Abraham & Straus et al., protests 231938, etc., and 293717, etc., of Bloomingdale Bros., protests 257393, etc., of A. C. Bosselman & Co. et al., protests 489034, etc., of Cauvigny Brush Co. et al., protests 247597, etc., of H. B. Claflin Co. et al., protests 300626, etc., of W. A. Crocker, protests 226840, etc., of Felix Hamburger et al., protests 231057, etc., of Hamburger & Co., protests 213863, etc., of D. S. Hesse & Bro., protests 393321, etc., of Julius Levy Co. et al., protest 355395 of Morimura Bros., protests 251798, etc., of P. H. Petry & Co. et al., and protests 8468h, etc., of Veit, Son & Co. et al. (New York), and protest 493705 of Leeder & Bernkopf Co. (Providence). Opinions by Sharretts, G. A.

Protests overruled for want of merit.

BEFORE BOARD 3, SEPTEMBER 1, 1911.

No. 26468.-Measurement OF ALMERIA GRAPES.-Protests 498434, etc., of N. C. Ives (Philadelphia). Opinion by Somerville, G. A.

Protests sustained as to the measurement of barrels containing Almeria grapes on the authority of G. A. 7030 (T. D. 30664).

(T. D. 31846.)

Appointment of deputy collector of customs at Vicksburg, Miss. TREASURY DEPARTMENT, September 2, 1911.

To collectors of customs and others concerned:

The appended copy of letter authorizing the appointment of a deputy collector of customs at Vicksburg, Miss., is published for your information and guidance.

R. O. BAILEY, Assistant Secretary.

TREASURY DEPARTMENT, July 19, 1911.

SIR: Under the provisions of the act of Congress entitled "An act to prescribe the duties of deputy collectors of customs," approved February 6, 1907, you are hereby

appointed a deputy collector, Class A, excepted position, at Vicksburg, Miss., with compensation at the rate of $300 per annum, the appointment to take effect from date of oath.

You will accordingly enter into bond with the United States in the penal sum of $2,000, in accordance with the forms herewith inclosed and the rules regulating the execution thereof, and return the same to this office at your earliest convenience for examination, approval, and file.

You will report through the office of the collector of customs at New Orleans, La., in accordance with the provisions of the above-named act.

Respectfully,

Mr. JOSEPH H. SHORT, Vicksburg, Miss.

FRANKLIN MACVEAGH, Secretary.

(T. D. 31847.)

Insecticide act of 1910.

Articles 1017, 1018, 1019, 1020, 1021, 1022, 1028, 1029, and 1030 of the Customs Regulations of 1908 amended so as to apply to insecticides, Paris greens, lead arsenates, and fungicides, and the shipper's declaration provided for.

TREASURY DEPARTMENT, September 8, 1911.

To officers of the customs and others concerned:

At the request of the Secretary of Agriculture, reference being made to T. D. 31703, wherein articles 1015, 1016, and 1031 of the Customs Regulations of 1908 were made applicable to the insecticide act of 1910, articles 1017, 1018, 1019, 1020, 1021, 1022, 1028, 1029, and 1030 of the Customs Regulations of 1908 are hereby amended so as to apply to insecticides, Paris greens, lead arsenates, and fungicides in the same manner as they are now applicable to food and drug products.

All invoices of insecticides, Paris greens, lead arsenates, and fungicides imported into the United States shall be accompanied by a declaration of the shipper made before a United States consular officer, as follows:

I,

the undersigned, do hereby declare that I am the

(Name in full.) (Manufacturer or shipper.) of the merchandise herein mentioned, which consists of insecticides, Paris greens, lead arsenates, or fungicides. None of this merchandise is falsely labeled in any respect, nor dangerous to the health of the people of the United States, nor forbidden entry into, nor sale in, nor restricted in sale in, the country in which it is made or from which it is exported. The merchandise was manufactured in

by

(Country.)

In the case of importations of insecticides, Paris greens, lead arsenates, and fungicides to be entered at ports where food and drug