reading rooms, to provide for the delivery of lectures and addresses, for social gatherings, games, and amusements; (3) to organize, equip, and maintain a military organization and drill corps, and to perpetuate the time-honored customs of the Scottish clans. It is further provided in said articles of incorporation that members of the society must be persons of good moral character and Scotchmen or their lineal descendants. This recital of the purposes of said society shows, instead of its being established solely for any one of the purposes named in said paragraph, that it is intended to conserve a variety of purposes, among which is the equipment and maintenance of a military organization and drill corps, a purpose not provided for, nearly or even remotely, by any language found in said paragraph 692. It is also to be noted that the qualifications for membership in said society, namely, that "persons of good moral character and Scotchmen or their lineal descendants" only shall be eligible, negatives the contention that said society was established solely for any one of the three purposes named in said paragraph 692. The qualifying or restrictive words of said paragraph 692 in regard to regalia also operate to exclude the articles subject of protest from the privileges thereof. Pipers', privates', and officers' doublets, kilts, hose, plaids, and large Scotch and American flags are not regalia within the plain intent of the aforementioned restrictive clause of the statute. It is not necessary, we think, to consider at any length the affidavits filed in the case. Their evident chief purpose is to weaken the force of the articles of incorporation, wherein are clearly set forth the purposes of the society. The evidence found in said articles of incorporation is conclusive of the purposes of the society, and it is not to be overthrown by ex parte statements. The collector's decision is in accord with the principle followed in numerous decisions of the board (G. A. 269, 1161, 1759, and 1791). The protest is overruled and the decision of the collector affirmed. (14609-G. A. 2367.) Swiss hemstitched trimmings. Before the U. S. General Appraisers at New York, December 12, 1893. In the matter of the protest, 46188a-2365, of Chas. E. Lench, against the decision of the collector of customs at New York as to the rate and amount of duties chargeable on certain cotton trimmings imported per La Gascogne, January 4, 1893. Opinion by TICHENOR, General Appraiser. We find from an examination of the papers and samples in this case that the goods in question, which are described in the invoice as "Swiss hemstitched trimmings," consist of bleached cotton cloth known as muslin, in strips about 5 inches in width, with a revered and hemstitched border about one-half inch in width of various colored cotton, and, as the invoice description indicates, are suitable and intended for use as trimmings for garments or other articles. We hold that the goods were properly assessed for duty at 60 per cent ad valorem under the provision in paragraph 373 for trimmings, and overrule the claim in the protest that they are dutiable either at 40 per cent ad valorem under paragraph 355, N. T., or at the rates provided for in either paragraphs 344 or 348 as countable cotton cloth. (14610-G. A. 2368.) Lumber-Pieces of planed elm. Before the U. S. General Appraisers at New York, December 15, 1893. In the matter of the protest, 21205 b-116, of Messrs. Heywood Bros., against the decision of the collector of customs at Burlington, Vt., as to the rate and amount of duties chargeable on certain lumber, imported per railroad cars, September 26, 1893. Opinion by WILKINSON, General Appraiser. Official representative samples are three pieces of elm lumber about 2 feet in length. One piece is about 2 inches square, another about three-quarters of an inch by 2 inches, and the third about three-quarters by 5 inches. All are dressed on one side. The merchandise was assessed for duty at 35 per cent under paragraph 230, N. T., and is claimed to be dutiable at 20 per cent under paragraph 223. We find that the said lumber is sawed lumber planed on one side, and hold that it is dutiable at $2 per 1,000 feet board measure and 50 cents per 1,000 additional under paragraph 218. As the appellants did not make the proper claim, the protest must be overruled. (14611-G. A. 2369.) Cotton lace window curtains in the piece. Before the U. S. General Appraisers at New York, December 15, 1893. In the matter of the protests, 20674b-8835, 20675 b-8836, of F. B. Vandegrift & Co., against the decision of the collector of customs at Philadelphia as to the rate and amount of duties chargeable on certain cotton lace window curtains, imported per Assyrian, March 30, 1893, and Nestorian, March 30, 1893. Opinion by HAM, General Appraiser. The merchandise in these cases consists of cotton lace window curtains in the piece, assessed for duty as such at 60 per cent ad valorem under the provisions of paragraph 373, but claimed to be entitled to entry as manufactures of cotton not otherwise provided for at 40 per cent ad valorem under paragraph 355. The cases are submitted on the record and official samples. The protests state that "the merchandise consists of unbleached cotton nets; that after being imported they are bleached, glazed, taped, cut, and made into lace window curtains.” The local appraiser's special report states that said nets "are lace window curtains fabricated in the piece, each curtain being clearly defined by a raised or cord border showing the line of separation, and are in fact curtains complete in themselves when so separated." An examination of said samples verifies the correctness of the local appraiser's report, and on the evidence we find as facts: (1) That said merchandise was imported under the act of October 1, 1890; (2) that it consists of cotton lace window curtains in the piece, as described in the local appraiser's special report hereinbefore particularly set forth; and (3) that said merchandise, although a cotton net, is plainly designed for a specific purpose, to wit, to be separated according to certain patterns woven therein into parts for use as window curtains, known commercially as lace window curtains. In construing the phrase "made up wholly or in part" in the case of Mills et al., in the U. S. circuit court for the southern district of New York (56 Fed. Rep., 820), Judge Lacombe used this language: I think the true criterion when it is applied to wearing apparel is this: That it must at least be made up sufficiently far to enable us to identify the particular article of wearing apparel that is going to be made out of it. The principle involved here is analogous to the one decided by Judge Lacombe, namely, whether it is sufficiently clear from an examination of the merchandise as it is imported that it is designed to be used for window curtains and for no other purpose. To paraphrase the learned judge, whether the cotton net in question is made up sufficiently far to enable us to identify the particular article that is going to be made out of it. On the evidence of the local appraiser's special report, which is sustained by an inspection of the samples in the record, we think it is clear that the merchandise is sufficiently advanced in manufacture to render certain its design for use exclusively as window curtains. In G. A. 547, a case which arose under the act of March 3, 1883, the language of which, with relation to cotton lace window curtains, is identical with that of paragraph 373 of the act of October 1, 1890, we held that the provision for cotton lace window curtains must prevail over the more general phrase "manufactures of cotton not specially enumerated or provided for;" and the principle therein enunciated was followed in construing the words "cotton lace window curtains" in paragraph 373 of the act of October 1, 1890, as intended to embrace cotton curtains known commercially as "lace window curtains.” 2264.) (G. A. In G. A. 1437 we held that certain silk handkerchiefs in the piece were dutiable as handkerchiefs, notwithstanding the fact that before being used as such it was necessary to separate them from one another, following well-defined manufacturers' lines; and in G. A. 1995 the principle enunciated in G. A. 1437 was adhered to with relation to certain Egyptian cotton handkerchiefs in the piece. Following these decisions and adopting the rule of construction laid down by Judge Lacombe In re Mills, we hold that the protests in these cases are not tenable. They are accordingly overruled and the decision of the collector in each case is affirmed. (14612-G. A. 2370.) Openwork cotton goods-"Etamines," etc. Before the U. S. General Appraisers at New York, December 15, 1893. In the matter of the protests, 52295 a-7231, etc., of Bernhard Ulmann & Co., against the decision of the collector of customs at New York as to the rate and amount of duties chargeable on certain cotton goods, imported per the vessels and at the dates named in the annexed schedule. Opinion by TICHENOR, General Appraiser. It appears from the papers, samples, and testimony in these cases, and we so find as facts, that the goods in question consist of manufactures of cotton, known variously as "Congress canvas," "vitrage," "etamines," and by other names, fabricated in the loom, with a variety of fancy openwork effects, and are not countable cotton cloths. We accordingly hold that said goods were properly assessed for duty at 40 per cent ad valorem under paragraph 355, N. T., and overrule the protests, which claim that they are dutiable at 35 per cent under paragraph 345, N. T. (14613-G. A. 2371.) Tin covers for cream separators. Before the U. S. General Appraisers at New York, December 15, 1893. In the matter of the protest, 50294 a-5944, of J. E. Folk, against the decision of the collector of customs at New York as to the rate and amount of duties chargeable on certain parts of machines, imported per Hindoo, March 3, 1893. Opinion by SOMERVILLE, General Appraiser. The merchandise covered by the protest is invoiced as "100 tin covers," and is entered under the designation of "machinery." We find these articles to be parts of certain machines designed to be used in separating cream from milk, and that they are made from tin plate. The local appraiser returns them as "manufactures of tin plate," which return we find to be correct. The collector assessed a duty of 55 per cent ad valorem on the articles under paragraph 143 of the new tariff, the first proviso of which levies that particular rate of duty on "manufactures of which tin, tin plate, terne plates, taggers tin, or either of them, are component materials of chief value," if imported after July 1, 1891, as the present merchandise was. The claim of the importer is that the articles are dutiable at 45 per cent ad valorem under paragraph 215, new tariff, as manufactures of metal not specially enumerated or provided for in said tariff act. It is clear that the goods are specifically provided for under paragraph 143 as manufactures of tin plate, which is a narrower and more minute description than the generic term "manufactures, articles, or wares of metal." The former description must therefore dominate the classification. (Arthur v. Rheims, 96 U. S., 143.) The protest is overruled and the collector's decision affirmed. (14614-G. A. 2372.) Cotton anklets. Before the U. S. General Appraisers at New York, December 15, 1893. In the matter of the protest, 45986 a-3129, of Field & Wagener, against the decision of the collector of customs at New York as to the rate and amount of duties chargeable on certain wearing apparel, anklets, imported per Scandia, January 16, 1893. Opinion by TICHENOR, General Appraiser. It appears from the papers, testimony, and exhibit in this case, and we so find as facts, that the goods in question, which are described in the invoice as "brown cotton anklets," are cylindrical knit articles about 6 inches long and 3 inches in diameter, with one raw and one seamed or finished border, and are intended to be sewed or otherwise permanently attached to the bottom of drawers to make them fit closely about the ankle, and hence are not in themselves drawers, either wholly or partly manufactured, but are parts of drawers only. They were returned by the appraiser as cotton wearing apparel, and accordingly assessed for duty at 50 per cent ad valorem under the provisions of paragraph 349, N. T. The protestants claim that they are dutiable at 40 per cent ad valorem as manufactures of cotton not specially provided for under paragraph 355, N. T. We hold, in accordance with our findings of fact, that the goods are not "wearing apparel *** made up or manufactured wholly or in part by the tailor, seamstress, or manufacturer," and sustain the protestants' claim that they are dutiable at 40 per cent ad valorem as a manufacture of cotton not specially provided for under paragraph 355, N. T. [Withheld for review.] (14615—G. A. 2373.) Ground or powdered spices-Thyme, etc. Before the U. S. General Appraisers at New York, December 11, 1893. In the matter of the protest, 21007 b-3447, of H. H. Sherwood, against the decision of the collector of customs at San Francisco as to the rate and amount of duties chargeable on certain herbs, imported per Ellesmere, July 11, 1893. Opinion by WILKINSON, General Appraiser. The merchandise consists of thyme and similar herbs, ground and in bottles, assessed for duty at 45 per cent, and claimed to be dutiable at |