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fractional distillate of coal tar (cresol), is the distinguishing constituent or component of chief value in this so-called lysol. It is not, therefore, a product or preparation of coal tar within the meaning of the tariff act as construed by the courts in the Matheson case, referred to in the decision.

It appears from the evidence that the article is intended for, and is used as, a medicinal preparation as well as a germicide or disinfectant in surgical operations and perhaps otherwise. It having been assessed for duty at 25 per cent ad valorem, and it being undisputed that it is a chemical compound, I am decidedly of the opinion that the protests should be overruled.

(21329-G. A. 4469.)

Painted photographs.

Photographs mounted on canvas made of flax, stretched on a frame, completely covered over with oil paint, are not assessable as photographs.

Before the U. S. General Appraisers at New York, June 27, 1899. In the matter of the protests, 36866 f-8884, 36867 ƒ-3876, of Wm. Rueter, against the decision of the collector of customs at New York, N. Y., as to the rate and amount of duties chargeable on certain merchandise, imported per Southery, and entered March 30, 1898.

Opinion by FISCHER, General Appraiser.

The merchandise in question consists of 504 pictures, which are described in the invoice as "cabinets on linen, painted over photographs." The sample shows that the linen on which the painting is done is stretched on a wooden frame, very much on the same order as an oil painting.

The collector assessed a duty of 45 per cent ad valorem under the provisions of paragraph 347 of the act of July 24, 1897, as a manufacture "composed of flax, paper and wood, in which the flax is the component of chief value."

The importer protests against the assessment and claims that the goods are assessable under the provisions of paragraph 403 of said act as photographs, dutiable at the rate of 25 per cent ad valorem.

We do not see how the claim of the importer can be sustained. The photograph which he claims went to make up the merchandise in question no longer exists. Its only use in the manufacture of the article is in furnishing a groundwork or tracing for the sketch to be painted. When the labor of applying the paints is finished, the product of the camera is completely obliterated. It is no longer a photograph. Its obliteration is so very complete that the ordinary purchaser can not detect it.

The merchandise can not be classified as a photograph, for in its present completed form it is quite a different article. It has none of

the characteristics of colored photography, which does not obliterate, but merely tones up, the original picture.

Merchandise must be classified in the state in which it arrives here. This rule applies to binders' cloth, tracing cloth, label cloth, and hollands (see G. A. 3086, G. A. 3106, and G. A. 335, and also United States v. China and Japan Trading Company, 58 Fed. Rep., 590). In the latter case the court laid down the principle that the first process, to wit, stenciling, did not establish the character of an article, but that the final process, i. e., painting over such stenciling, did, and under the tariff then existing, held them to be oil paintings.

The question whether the goods are oil paintings or not is not raised by the protest or the classification. We find that they are not photographs, and, without affirming the correctness of the classification, we overrule the protests.

REAPPRAISEMENTS OF MERCHANDISE.

(21330.)

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

Reappraisements, June 20-21, 1899.

21180.-Hatters' furs not on the skin, from Berisch Kresch, Rzeszow, April 16, 1899. Kaninchenhaare pulled, entered at 4.25, advanced to 5.25 florins per kilo. Kaninchenhaare unpulled, entered at 2.35, advanced to 3 florins per kilo. Add packing.

21208.-Palms and greenhouse stock, from C. Petrick, Ghent, May 25, 1899. Orancaria excelsa, 13-15, entered at 4.50, advanced to 4.75 francs each. Ditto, 12-14, entered at 3 50 francs each; no advance. Ditto, 12-14, entered at 3.80 francs each; entered at 4.75 francs each; no advance. entered at 24, advanced to 26 francs each. entered at 14, advanced to 15 francs each.

no advance. Ditto, 13-15, Kentia Forsteriano, 6 feet, Kentia Balmoreano, 50-60, Add cases and packing.

20782.-Seeds, n. s. p. f., from J. W. Whitall & Co., Constantinople, February 28, 1899. Triple screened canary seed, entered at 26/40 piaster per oke; no advance. Add sacks and porterage, packing and weighing.

21224.-Sponges, from Geo. B. Adderly, Nassau, May 30, 1899. Med. large wool, entered at 1.30 dollars per pound; no advance.

[blocks in formation]

Less 4 per

Pump

21191.-Seeds, n. s. p. f., from, Naples, May 8, 1899. kin seeds, entered at 34, advanced to 38 lire gold per 100 kilos. Add packages and packing.

5231 O. P., 5232 O. P., New Orleans. -Decorated earthenware, &c., from Geo. Borgfeldt & Co., Sonneberg, April 25 and 27, 1899. Plates, 781, entered at 2 marks per dozen, less 10 per cent and 5 per cent; no advance. Cups and saucers, 215, entered at 4 marks per dozen; no advance. Cups and saucers, 230, entered at 5.50 marks per dozen; no advance. Cups and saucers, 258, entered at 8 marks per dozen; no advance. Discounts 10 per cent and 3 per cent. Nippes, 642, entered at 15.75 marks per gross, less 10 per cent and 2 per cent; no advance. Cups and saucers, 227 and 228, entered at 63 marks per gross; no advance. Cups and saucers, 386 and 229, entered at 48 marks per gross; no advance. Mugs, 748, entered at 5.25 marks per dozen; no advance. Discounts 10 per cent and 5 per cent. Tassen, 398, 850, and 851, entered at 18.50 marks per gross, less 10 per cent and 2 per cent;

no advance. Cups and saucers, 123, entered at 27 marks per gross, less 10 per cent and 5 per cent; no advance. Add cases.

5234 O. P., Baltimore.-Christmas tree ornaments, &c., from G. Kuhnert & Co., Ernstthal-Lauscha, May 1, 1899. Christmas tree ornaments, entered at 5 per cent discount and 5 per cent extra discount; no advance. Figuren, entered at 15 per cent and 3 per cent discounts; no advance. Add cases.

5154 O. P., Portland, Oregon.-Toys, &c., from Albert Hessrich, Sonneberg, January 1, 1899. Muster von Spielwaaren, entered at 5 per cent and 5 per cent discounts, advanced to 5 per cent discount. Ditto, entered at plus 5 per cent commission and less 5 per cent, advanced by disallowance of deduction of 5 per cent.

REAPPRAISEMENTS BY BOARDS.

6108/20942.-Decorated china, from

Weimar, March 15, 1899. Figures, 1588, entered at 5.50, advanced to 6 marks per dozen. Figures, 1585, entered at 9, advanced to 10 marks per dozen. Figures, 1589, entered at 14.95, advanced to 16.50 marks per dozen. Discounts, 10 per cent and 5 per cent. Add cases.

6158/21130, 6159/21131, 6160/21132.-Prepared vegetables, from Palermo, April 26 and 29, 1899. Artichokes in cases of 60 cans each, entered at 20.50 and 21 lire per case, advanced to 21 lire per case. Discount 3 per cent.

6163/20648.-Prepared vegetables, from G. La Rosa, Palermo, February 13, 1899. Tomato sauce, entered at 10 and 20, advanced to 10.50 and 21 lire per 100 tins. Add cases.

6164/21126.--Wool dress goods, from Laessig & Sander, Zeulenrada, April 14, 1898. 95 cm., dress goods, black figures, 1513, entered at .90 mark per meter, less freight to Bremen and consul fee; no advance. Packing and making up included.

1225/5165 O. P., 1229/5115 O. P., Chicago.-Earthenware and decorated china, from Bruder Helzel, Dresden and Bodenbach, March 13 and 15, 1899. 2049, mugs, entered at 1.50 marks per dozen. 2086, mugs, entered at 1.80 marks per dozen. 2106, salads, entered at 3.50 marks per dozen. Discount 5 per cent and 2 per cent. All no advance. Decorated china, entered at various values; no advance.

Reappraisements, June 22, 1899.

20768/9, 20864.-Colored cottons, from J. D. Einstein & Co., St. Gall, March 7 to 28, 1899. Dotted swisses, 2859, 2864, &c., entered at .55 franc per yard. Ditto, 2910, entered at .78 franc per yard. Ditto, 01100, entered at .58 franc per yard. Ditto, 2917, 2915, &c., entered at .63 franc per yard. Ditto, 2912, entered at .65 franc per yard. Ditto, 1179, entered at .48 franc per yard. Similar goods, similar values. All no advance. Add cases and boxes.

21201.-Mfrs. flax, from — Iseghem, May 15, 1899. 120, tissue linge, rouge, entered at 1.215 francs per meter. 120, tissue linge, cream and olive, entered at 1.15 francs per meter; no advance. Discounts 4 per cent and 2 per cent. Add cases.

21225.-Steel sheets (corrugated), from Clark, Burnett & Co., London, May 19, 1899. Steel sheets, 6' 6", 6′ 3′′ and 7.0", entered at 22/6 per cwt. Steel sheets, 5' 0", 3′ 3′′, 3′ 9′′ and 4' 6", entered at 19/6 per cwt. Steel sheets, 7′ 9′′, 7′ 6′′, 7′ 3′′, entered at 23/6 per cwt. Add for corrugating 5/- per cwt.; all no advance. Add cases.

21152.--Hides of cattle, raw, from Edwin Bailey, Tlacotalpan, May 7, 1899. Cueros des salados, entered at .29, advanced to .305 Mexican dollar per kilo. Add charges.

21235.-Hides of cattle, raw, from Pedro Basanez, Tuxpam, May 8, 1899. Cueros des res, entered at .47936, advanced to .55 Mexican dollar per kilo. Add charges.

20957.-Flax lace curtains, from M. E. de Puertas, Paris, April 13, 1899. 204, Renaissance curtains, 3.20, entered at 17, advanced to 18 francs per pair. 500, Marie Antoinette, 130x3.20, entered at 16.50, advanced to 17 francs per pair. 500, Marie Antoinette, 75x2.75, entered at 11.65, advanced to 13 francs per pair. 585, Renaissance curtains, 3.20, entered at 32 francs per pair; no advance. 586, Renaissance, 3.20x1.25, entered at 47 francs per pair; no advance. Cash discount 5 per cent. Add making up, paper, tickets, and case. 20797.-Mfrs. gutta percha, from Fabrik, Harburg, March 11, 1899. 3.95 marks per kilo; no advance.

Harburger Guttapercha Waaren Gutta percha tissue, entered at Add cases.

Reappraisements, June 24, 1899.

21242.-Hides of cattle, raw, from W. G. Richardson, Antigua, May 25, 1899. Salted hides, entered at 41, advanced to 5 cents a pound. 20638.-Mfrs. metal and wood, from Siegfried Pels, Hamburg, February 27, 1899. 1 Brunsvoga calculating machine, entered at $50, advanced to $77.86 U. S. currency.

20813.-Decorated china, from Bechmann & Ullmann, Fuerth, January 10, 1899. Plates, 14/17 cm., entered at .75 mark per dozen. Plates, 19 cm., entered at .85 mark per dozen. Plates, 19/22 cm., entered at 1.20 marks per dozen. Discount 10 per cent. Advanced by disallowance of discount. Add cases and 1 per cent for packing.

21236.-Surface-coated paper, from Hennessen & Fausen, Gladbach, May 24, 1899. Glazed in reels, azure, blue, pearl, silk green, 24/20 and 20/24, entered at 4.40, advanced to 4.80 marks per ream of 480 sheets. Ditto, 26/20, entered at 4.75, advanced to 5.20 marks per ream. Bronze glazed on white stock, 755, 26/30, reels, entered at 5, advanced to 5.20 marks per ream. Add cases. Discount 2 per cent. Deduct freight to

Rotterdam and insurance.

21243, 21260.-Spun silk, from C. A. Rickards, L'd., Bell Busk, May 25 and June 1, 1899. Silk yarn, No. 2, C. DRXX, size 40/2, entered at 4/10, plus 8 per cent, advanced to 5/9 per pound, net. Silk yarn, No. 2, China, DRXX, size 40/2, entered at 4/11, plus 8 per cent, advanced to 5/10 per pound net. Charges included.

21115. Decorated china, &c., from Quong Sing Lung & Co., Yokohama, April 12, 1899. 32, porcelain teacups and saucers, entered at 1.50, advanced to 2 yen per dozen. 38, porcelain teacups and saucers, entered at 1.15, advanced to 1.60 yen per dozen. 53, porcelain teacups and saucers, entered at .90, advanced to 1.20 yen per dozen. 50, porce

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