rendered April 14, 1899, in the suit of R. F. Downing & Co. v. United States.

The appraiser's returns and special reports, and the collector's reports to the Board, show that four of the importations covered by the Board's decision in these cases were returned and assessed for duty at 25 per cent ad valorem as a medicinal preparation either under paragraph 58 or 59, act of August 28, 1894, or paragraph 67 or 68, act of July 24, 1897; and that the remaining twenty importations were returned and assessed for duty at 20 per cent ad valorem as a wholly or partly manufactured article under section 3, act of August 28, 1894, or section 6 of the present tariff act, in accordance with the Department's instructions dated December 21, 1896 (S. 17613). It is claimed in the protests that the merchandise is either exempt from duty under paragraph 470 or 558, or dutiable at 10 per cent ad valorem under paragraph 16, or at 10 per cent or 20 per cent ad valorem under section 3, act of August 28, 1894, or is free of duty under paragraph 548 or 617, or is dutiable at 10 per cent or 20 per cent ad valorem under section 6, or at one-fourth of one cent per pound and 10 per cent ad valorem under paragraph 20, act of July 24, 1897.

It seems apparent to me that the merchandise which was the subject of the Board's decision in G. A. 3687, and of the court's decision in the suit of United States v. Godwin et al., was quite different in character from that here in question, as represented by the samples furnished by Dr. Jewett; otherwise that the Board and the court misapprehended the true character of the merchandise in controversy in that case. Certainly the preponderance of evidence is to the effect that the merchandise in question here is in condition for use as a medicine; that it is "manufactured in whole or in part," and that it has been "advanced in value or condition by refining, grinding, or other process." In any event, I am persuaded that if the qualifying words "of manufacture" had not appeared in paragraphs 16 and 470 of the tariff act (of 1894), the court would not have held that the merchandise there in question was exempt from duty, as it clearly appears from the Board's decision in the case that it had been advanced from the crude state by evaporating, purifying, or cleansing, or other process.

The omission of these words ("of manufacture") in paragraphs 20 and 548 of the present tariff act manifests clearly an intention on the part of the Congress to make a marked change in the meaning from that of the corresponding provisions in the previous acts. This is emphasized by the fact that the same words used in paragraph 556, act of 1894, were reproduced in paragraph 614 of the present act. The only reasonable inference is, that if a drug is advanced in value or condition, no matter how, it is excluded from paragraph 548. It is to be noted that these words, taken together, do not provide for all drugs, but only for "drugs, such as barks, beans," etc. They should be read, "such drugs as barks, beans," etc. The words "such as" were interpreted in this way by the

court of appeals in The United States v. MacSorley et al. (65 Fed. Rep., 492). The words "all the foregoing which are drugs," etc., also indicate that this is the true construction (see G. A. 4188).

The merchandise here in question is not a bark, nor a bean, nor a berry, nor any one of the articles named in paragraphs 20 and 548. It is produced from a fruit, but in the condition as imported is not a fruit, either crude or refined, ground or unground, any more than quinine is a bark or than cider is apples. Neither is it exempt from duty under paragraph 617, which provides for "Moss, sea-weeds and vegetable substances, crude or unmanufactured, not specially provided for in this Act." It is, to be sure, of vegetable origin, but is not ejusdem generis with moss and sea-weeds (Dodge et al. v. United States, 84 Fed. Rep., 449).

It appears that the article is used wholly or chiefly, in one form or another, as a medicine, and it certainly is not in the crudest form in which it is known to commerce, or in which it has been and can be imported. In this respect it differs from the elaterium passed upon by the court in United States v. Merck (66 Fed. Rep., 251). It is true that it is sometimes further manufactured into a medicinal proprietary preparation, such, for example, as "Caroid," but paragraph 68 of the present tariff act provides for all medicinal preparations, whether proprietary or otherwise.

I am of the opinion that the protests should be overruled.

[Concurring opinion by SOMERVILLE, General Appraiser.]

In my opinion, the precise question raised by these protests was settled in the case of United States v. Godwin (91 Fed. Rep., 753), decided by the circuit court for the southern district of New York, which followed in principle the decision of the circuit court of appeals (2d circuit) in United States v. Merck (66 Fed. Rep., 251). The testimony taken at the hearing and the description of the merchandise in the several reports of the local appraisers leaves no doubt in my mind that, under the principle settled by these decisions, the goods were improperly classified by the collector as medicinal preparations, and are crude nonedible drugs within the meaning of paragraph 470 of the tariff act of 1894, and of paragraph 548 of the act of 1897.

When these questions of tariff classification are once settled by the courts, and acquiesced in by the Government as well as the importers, it seems to me that the principles adjudicated should be adhered to by all subordinate tribunals, so as not to disturb the commerce of the country.

REAPPRAISEMENTS OF MERCHANDISE.

(21348.)

Following is a list of reappraisements of merchandise made by the Board of General Appraisers :

Reappraisements, June 27-28, 1899.

20849, 20850, 21051/2, &c.-Fruit in sugar, from Bardouin pere & fils, E. Vallon de la Vilette & M. Prunier, Arthur Azema and others, Marseilles, Clermont-Ferrand, Bordeaux, &c., March 10 to May 6, 1899. Fruits, entered at various values, advanced by addition of amount of countervailing duty on sugar contained.

21237/8.-Hides of cattle, raw, from Rossbach Bros., Bahia, April 29 and May 6, 1899. Dry hides, entered at the equivalent of 9 cents per pound, including poisoning and labor, cartage and lighterage, storage and commission 2 per cent; no advance (inferior lot).

21226.-Chinese merchandise, from Kwong Yuen Hing, Hongkong, March 28, 1899. Glass lamps, entered at .18, advanced to .25 Mexican dollar each. Opium pipe bowls, entered at 1.50, advanced to 2 Mexican dollars per 100. China plates (100 sets), entered at 20, advanced to 30 Mexican dollars for all.

21228.-Mfrs. cotton and metal, from Jean Deffrennes-Canet & Co., Launoy, May 19, 1899. Assorted ACF pianos, effiles, 45x150 (coton teint et metal), entered at 1.50, advanced to 1.70 francs per each. Assorted ACF guendons, 150x150, entered at 4.55, advanced to 4.75 francs each. Ditto, 130x130, entered at 3.40 francs each; no advance. Trade discount 10 per cent.

21274.-Hides of cattle, raw, from Zepecla & Gutierrez, Laguna, May 30, 1899. Cueros des res, entered at .45 Mexican dollar per kilo. Advanced by addition of packing..

21252.-Electrotype plates, from Wm. Blackwood & Sons, Edinburg, 1899. 1 set of electrotype plates for Saintbury's Matthew Arnold, entered at 1/3, advanced to 1/9 per page. Add cases, 2/- each. 21248.-All silk, piece dyed, from Moyer, Durand & Collon, Lyons, May 27, 1899. Qual. 660, 60 cm., entered at 1.15, advanced to 1.60 francs per meter. Discount 20 per cent. Cartons and case included. 21250.-H. S. flax handkerchiefs, from R. H. Macy & Co., Belfast, May 17, 1899. "hem, 15/15, 3144, entered at 1/103, advanced to 1/11 per dozen. " hem, 20/20, 7141, entered at 2/11, advanced to 3/1 per dozen. 1" hem, 21/21, 714, entered at 3/11, advanced to 3/3 per dozen. 1" hem, 21/21, 716, entered at 3/8, advanced to 3/10 per

dozen. 1" hem, 21/21, 814/1, entered at 3/9, advanced to 3/10 per dozen. 1′′ hem, 21/21, 817, entered at 4/9 per dozen; no advance. Discount 5 per cent. Add cases and packing. Cartons included.

21256.-Muriate of cocaine, from C. F. Boeringer & Sohne, Mannheim, May 10, 1899. Entered at 380, advanced to 390 marks per kilo. Add packing.

21214.-Mfrs. hemp n. s. p. f., from, Madena, March 2, 1899. Empty grain bags, entered at 5, advanced to 7 cents per bag.

21219, 21135.-Wool wearing apparel, from D. W. Levy, Hechlingen, April 15 and May 16, 1899. 320, men's drawers, naturel, entered at 22.74 marks per dozen; no advance. 970, men's shirts, naturel, entered at 11.83, advanced to 14.50 marks per dozen. 970, men's drawers, naturel, entered at 12.75, advanced to 15.32 marks per dozen. Add

cases.

21239.-Hides of cattle, raw, from Rossbach Bros., Bahia, May 6, 1899. Prime dry hides, entered at 114, advanced to 11 cents per pound.

20684, 20770, 20919, 20994, 21069.-Cotton lace curtains, &c., from Ph. Emden, St. Gall, February 22 to April 19, 1899, and October 5, 1898. 3966, 12/4, 3 yards, Rid. sp. weiss, entered at 13.60, advanced to 15.15 francs per pair. 3966, 12/4, 4 yards, ditto, entered at 15.15 advanced to 16.70 francs per pair. 8332, 12/4, 34 yards, Rid. sp. weiss spirag, entered at 7.60 francs per pair; no advance. 8009, ditto, entered at 7 francs per pair; no advance. 3255, 12/4, 3 yards, Rid. tulle, entered at 8.70, advanced to 9.20 francs per pair. 3297, 12/4, 3 yards, Rid. sp. weiss, entered at 15.30, advanced to 16.30 francs per pair. 3996, 12/4, 3 yards, Rid. mousselaine, entered at 5.30 francs per pair; no advance. 8228, 12/4, 3 yards, Rid. ivoire, entered at 9.15, advanced to 9.65 francs per pair. 4007, 12/4, 3 yards, Rid. mousselaine, entered at 6.20, advanced to 6.70 francs per pair. 4000, ditto, entered at 6.05, advanced to 6.55 francs per pair. 7963, 9/4, 3 yards, Rid. mousselaine Mettler, entered at 2.95, advanced to 3.20 francs per pair. 3951, 12/4, 3 yards, Rid. weiss, entered at 18.90, advanced to 20 francs per pair. 3297, 14/4, 4 yards, Rid. sp. weiss, entered at 21.20, advanced to 22.20 francs per pair. 3960, 18", Vitrages tulle, entered at .86, advanced to .96 franc per aune. 3927, 7/4, Vitrages sp. weiss, entered at 1.42 francs per aune; no advance. 3959, 12", Vitrages tulle, entered at .55, advanced to .70 franc per aune. 4164, 7/4, Vitrages tulle, entered at 1.25, advanced to 1.40 francs per aune. 2125, ditto, entered at 1.28, advanced to 1.35 francs per aune. 3960, ditto, entered at 1.14, advanced to 1.24 francs per aune. 3471, 7/4, Vitrages sp. weiss, entered at 1.80, advanced to 2 francs per aune. 3908, 7/4 ditto, entered at 4.75, advanced to 5 francs per aune. 3925, 7/4 ditto, entered at 1.73 francs per aune; no advance. Similar goods, similar values. Add boxes and cases.

Reappraisements, June 29, 1899.

21266.-Orchids, from Hy. Forster & Co., Pernambuco, May 23, 1899. Entered at .085, advanced to .10 dollar (U.S.) each.

5133 O. P., Boston.-Wool and cotton dress goods and wool dress goods, from Otto Boessneck & Co., Glauchau, January 19, 1899. 94 cm., 329, entered at .70, advanced to .80 mark per meter. 88 cm., 331, entered at .78, advanced to .90 mark per meter. 94 cm., 850, entered at .90, advanced to 1.05 marks per meter. 94 cm., 334, entered at .90, advanced to 1.05 marks per meter. Add packing.