114. Fruit ethers, oils, or essences, two dollars and fifty cents. per pound.

Amyle of oxide, consisting of acetic kaloriamic and butyric amylic ether, made from fusil oil in imitation of fruit essences. Classified here. 1872, s. s. 1129; also the following: Fruit ethers, consisting of ethers which enter into the composition of fruit essences: so-called "amyl acetic," "amyl butyric," and "amyl valerian," 1888, id. 8881; Valerianic ether. 1889, id. 9205; following 1888, s. s. 8881.

115. Oil or essence of rum, fifty cents per ounce.

116. Ethers of all kinds, not specially enumerated or provided for in this act, one dollar per pound.

117. Coloring for brandy, fifty per centum ad valorem.

1. Prune wine for fining liquors is not classified here but as a non-enumerated article under § 2513. 1870, s. s. 721.

2. Burnt glucose for beer coloring is classified here by assimilation. 1878, s. s. 3732; Burnt glucose, not the glucose of commerce, but used for coloring brandy, is classified here. 1885, s. s. 6740; also Aqueous extracts of the coloring matter of the "malva" or "mauve," not fruit juices, but assimilating to coloring for brandy. 1885, s. s. 7101.

118. Preparations: All medicinal preparations known as essences, ethers, extracts, mixtures, spirits, tinctures, and medicated wines, of which alcohol is a component part, not specially enumerated or provided for in this act, fifty cents per pound.

1. The following are classified here: Menthol, an article in a crystallized form, and also known as "Japanese Peppermint Camphor;" not an essential oil, but a preparation obtained from the oil by subjecting it to a very low temperature. 1881, s. s. 4963; Medicated alcoholic spirits in bottles, alcohol being a component part. 1883. s. s. 5982;

Wine of colchicum, a medicated wine of which alcohol is a component part. 1883, s. s. 6006; Medicinal wine, prepared from the finest quinine and dry Spanish sherry, without alcohol. 1884, s. s. 6100; Medicated wines, as “Vin Mariani.” Certain liquid medicinal preparations. 1884, s. s. 6500; Wine tonic. Vin Mariani, a medicinal wine containing alcohol. 1885, s. s. 7033; Samples of medicated spirits. 1885, s. s. 7091.

2. Quinia Laroche and Quinia Labarraque, though proprietary medicines under paragraph 99, are also medicated wines and classified here. 1885, s. s. 7285. Vinegar of wine" which is in fact wine of colchicum, is classified here. 1887, s. s. 8329; also San Shu wine, a medicinal preparation containing alcohol. 1888, s. s. 9083.

3. 46

119. Varnishes of all kinds, forty per centum ad valorem; and on spirit varnishes, one dollar and thirty-two cents additional per gallon.

1. "Iron color of lac" is classified here as varnish. 1874, s. s. 2039.

2. Articles claimed to be linseed oil but intended for lithographers' use should be classified as a varnish. 1869, s. s. 516.

3. The following are classified here: "Japan" used as a varnish and assimilating to it. 1876, s. s. 2946; Linseed oil and poppy oil specially heated and prepared for artists' use and assimilating to varnish. 1878, id. 3473; "Brewer's compound," a varnish of which distilled spirits is a component part (and not as a compound of distilled spirits). Id. 3484; "Boiled oil" or belt stuffing, a preparation of oil and other ingredients. Id.

3654.

4. Varnish, though a preparation of which distilled spirits is a component part, is not to be classified under 312. 1880, s. s. 4549; 1882, id. 5300; but so-called varnish consisting of a small quantity of shellac in a gallon of alcohol should be classified under 312. Id.

5. Collodion with a small quantity of turpentine, not being commercially known as a varnish cannot be classified as varnish, but under 105. 1882, s. s. 5477.

6. Lacquer varnish, composed of shellac and alcohol colored with aniline dyes, to which is added a little essential oil of some kind to prevent identification on simple inspection, is classified here. 1885, s. s. 6901; also "Japanese metallico," a combination of

T

turpentine gum and oil, used as a lustre in connection with bronze powder. Classified here. 1885, s. s. 7131.

7. Artists' drying oils used as thinners of paints and colors by artists are not to be classified as varnish; s. s 3473 and 3654 were decided under the Revised Statutes and are not applicable to the act of 1883, which contains the new provision in paragraph 99 for essential oils, expressed oils, etc.

8. Metal tubes containing white lead are a usual covering and not dutiable.

s. s. 7320.

1886,

9. Antioxide, used as varnish for iron to prevent rust, and having the characteristics of a varnish, is classified here and is not free under 594. 1886, s. s. 7598.

10. A solution of gum, resembling gum copal in oil of turpentine, held to be varnish, having its general characteristics. 1887, s. s. 7977.

11. An article, not a color, used to finish paintings is to be classified as a varnish. 1887, s. s. 8287.

120. Opium, crude, containing nine per cent. and over of morphia, one dollar per pound. The importation of opium, containing less than nine per cent. morphia is hereby prohibited.

1. No reduction is to be allowed for refuse contained in crude opium. 1886, s. s. 7648.

2. Formula for sampling and analyzing crude opium. 1889, s. s. 9754.

121. Opium, prepared for smoking, and all other preparations of opium not specially enumerated or provided for in this act, ten dollars per pound; but opium prepared for smoking, and other preparations of opium deposited in bonded warehouses shall not be removed therefrom for exportation without payment of duties, and such duties shall not be refunded.

122. Opium, aqueous extract of, for medicinal uses, and tincture of, as laudanum, and all other liquid preparations of opium, not specially enumerated or provided for in this act, forty per centum ad valorem.

123. Morphia, or morphine, and all salts thereof, one dollar per

ounce.

SCHEDULE B.-EARTHENWARE AND GLASSWARE.

124. Brown earthenware, common stoneware, gas-retorts, and stoneware not ornamented, twenty-five per centum ad valorem. 1. Brown earthenware, whether glazed, edged or dipped, is classified here. 1873, s. 3. 1482.

2. To be classified here the articles must be such as are generally made of inferior clay mixed without sifting, not glazed. 1877, s. s. 3219.

3. Crucibles and retorts of fire clay are classified as common earthenware. 1879, s. s. 3845.

4. The capacity of articles of brown earthenware does not affect the rate of duty. 1882, s. s. 5235.

5. Terra-cotta plates, brown, and not glazed or edged, are classified here. 1884, s. s. 6173.

6. Certain black tea pots of fine quality, which had received a higher black coloring on the surface than the natural clay would show, were not classified here, but under 127. 1886, s. s. 7444.

7. Earthenware figures, colored before being baked, are classified here. 1887, s. s. 8045.

8. Common stoneware jugs with trade-marks, names, etc., imprinted or stamped into the substance while in a plastic state, are not to be classified as "decorated," which implies decorations superadded to the articles after they have been baked. 1887, s. s. 8078; see s. s. 6578; a further consideration of the question in id. 8167.

9. Earthenware drain pipes. Classified here. 1888, s. s. 8793.

125. China, porcelain, parian, and bisque, earthen, stone, and crockery ware, including plaques, ornaments, charms, vases, and statuettes, painted, printed, or gilded, or otherwise decorated or ornamented in any manner, sixty per centum ad valorem.

1. Certain paintings on china, being merely china decorated so as to enhance the value, were classified here and not as paintings. 1875, s. s. 2501.

2. Articles of fine porcelain clay mixed with flint and moulded, dried and fired, and resembling parian ware, are classified here as such. 1875, s. s. 2547.

3. Small orals of china decorated or painted to render them suitable for brooches, are classified here and not as paintings. 1876, s. s. 2645; also porcelain earrings. Id.

2898.

4. Plaques of china, though decorated by an American artist, are dutiable under this paragraph. 1879, s. s. 4103.

5. No distinction is to be made as to quality of decoration. 1880, s. s. 4563.

6. The following are classified here: Small earthenware cups, though small in size, fit for use as drinking cups, plates, &c., and not to be considered as toys. 1883, s. s. 5929; China and parian vases, figures and boxes intended for mantel ornaments. 1883, s. s. 5975; Decorated painted china plaques. 1884, s. s. 6512; Fire-proof ornamental china ware; not plain white. 1884, s. s. 6535; Round painted china plaques, with convex surfaces (not paintings). 1884, s. s. 6553; Earthenware goods, consisting of mugs and "rabbits" of ordinary brown-stone, with metal tops; used for beer-mugs. 1884, s. s. 6578; Decorated china mugs of a suitable size for a child to use as a drinking cup. 1884, s. s. 6610; Guadulajara pottery, consisting of dark red earthenware, which is painted, gilded, and ornamented, intended for ornaments for mantels. 1884, s. s. 6639; Decorated tiles, in the same class as decorated earthenware, less than an inch thick. 1885, s. s. 6806; Painted earthenware tiles, used to decorate wainscoting, mantels, stovefronts and grates. 1885, s. s. 6894; Wedgewood vases containing sauces (sauces have been for many years put up in a variety of coverings; there is no standard covering for such goods). 1885, s. s. 6903; Printed earthenware basins, decorated with faint bluish veins to imitate marble; produced by a process of printing. 1885, s. s. 6954; Painted porcelain slabs, without regard to shape. 1885, s. s. 6965; Iron wire and porcelain carl baskets. 1885, s. s. 7154; Small oval porcelain plaques, intended to be used in the manufacture of jewelry, though having thin brass rims temporarily arranged on them (see s. s. 6553). 1886, s. s. 7572.

7. Toy tea sets, commercially known as such, are classified under 425 as toys, s. s. 5929 distinguished; see the distinction to be made between such articles and after-dinner coffee cups. 1886, s. s. 7795; 1887, id. 8170.

8. The following have been classified here: Decorated earthenware tea pots, containing tea, but designed for other use. 1888, id. 8893; Decorated china baskets. 1888, id. 9013; Earthenware tea pots, ornamented with dots and streaks of glaze. 1889, id. 9363; Imitations of old Chinese jars, and jars of the period 1700 with modern bronze mountings (not antiquities). 1889, id. 9383; White earthenware tubes, painted with a heavy lead paint, are "painted earthenware" under this paragraph. 1889, id. 9684; Cylindrical bottles of decorated china, with perforated metal tops for "peppers" and "salts," china chief value. 1889, id. 9735.

126. China, porcelain, parian, and bisque ware, plain white, and not ornamented or decorated in any manner, fifty-five per centum ad valorem.

1. Though articles be styled porcelain, they are to be classified under 127 unless they have been semi-vitrified and become translucent in the kiln. 1877, s. s. 3253.

2. An importation invoiced as a single article, but consisting of wax tapers, a holder of china and a pair of tin pincers, is classified as an entirety, and under § 2499 at highest rate, viz.: as plain china. 1880, s. s. 4390.

3. Earthenware tiles, not paving tiles, but white earthenware, are classified here. 1885, s. s. 6713; also,

Lemon squeezers of wood, porcelain and metal. 1888, id. 9162.

127. All other earthen, stone, and crockery ware, white, glazed,

or edged, composed of earthy or mineral substances, not specially enumerated or provided for in this act, fifty-five per centum ad valorem.

1. Glazed tiles (not encaustic), white and in colors, used for walls, wainscoting, bottom and facings of hearths, floors of bath rooms, &c., and for ornamental purposes, are not paving tiles, though sometimes laid horizontally; but are to be classified as "earthglazed" under 127. Earthenware glazed enumerates the article sufficiently to take it out of the operation of § 2499. Rossman v. Hedden, 37 Fed. Rep. 99.

en ware

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*

*

*

2. Certain "chemical earthenware" made of superior clay and glazed on both sides, was classified here, and not under 124. 1875, s. s. 2377.

3. Figures of plaster of Paris and pulp classified here, and not as papier-maché. 1875, s. s. 2544.

4. Enameled tiles for wainscoting, mantels, grates, &c., classified here. 1887, s. s. 3352.

6. Earthenware beer mugs with metal tops are to be classified here without regard to the metal tops. 1876, s. s. 2904.

7. Painted tiles are not classified as paintings, but here. 1878, s. s. 3705.

8. The following are classified here: Earthenware mortars and pestles with wooden handles. 1883, s. s. 5563; Chromos mounted on terra cotta. Chromos are printed matter, but the article in question being composed of two materials was assessed at the highest rate. 1883, s. s. 5653; Porcelain cylinders manufactured from an earthen substance, and used in the construction of a machine to take the place of stones in grinding wheat for flour. 1883, s. s. 5878; Papier-maché composed of paper and mineral substances. 1884, s. s. 5016; Plaster of Paris moulds, intended to be used in the preparation of decorations suitable for china; composed of calcined and ground plaster of Paris. 1884, s. s. 6163; Lava tips for gas burners. 1884, s. s. 6502; Buttery cups or cells, manufactured of white earthenware, carbon and metal; earthenware being the component material of chief value. 1884. s. s. 6533; Insulators composed of mineral or earthy substances. 1884, 8. s. 6699; Glue and chalk figures, cast or pressed in moulds; chalk being the component material of chief value. 1885, s. s. 6933; Glazed tiles with enameled surfaces (not paving tiles). 1885, s. s. 7051.

9. Lava tips for gas burners, which are manufactured from a Bavarian clay which grows hard by exposure, and is cut into small blocks and turned to shapes in a lathe, and submitted to a baking process, are not commercially known as earthenware, and are not to be classified here nor under 124, but under § 2513, as non-enumerated manufactured articles. (s. s. 6502 revoked.) 1886, s. s. 7393.

10. Nails with porcelain tops or heads may be classified here or under 216; but former is at highest rate, and must control. 1887, s. s. 8066.

11. Frames of plaster of Paris attached to wood (wood insignificant in value), and moulds of same material and an earthy substance, are classified here as sufficiently enu. merated. 1887, s. s. 8097.

12. Large figures in human and other forms, composed of sand and cement cast in moulds, are not statuary, and are sufficiently enumerated here. 1887, s. s. 8209.

13. Earthenware tiles glazed in colors by adding oxides to the glazing mixture into which the biscuit tiles are dipped, are classified here, and not as decorated; this paragraph places no limit on the color of "earthenware glazed." 1887, s. s. 8405; see s. s. 7051.

* *

Earthenware crucibles manufactured of white clay, classified here. 1888, s. s. 8642; also Ornamental mouldings of plaster of Paris, with a strengthening element of flax, used to ornament walls and ceilings. See s. s. 2305, 2805 and 6163. 1889, id, 9604.

14. The term "Ware" does not especially mean finished aud completed articles, nor is it limited to any particular class of articles; it is used in a broad and general sense to distinguish articles made from one material from those made from another; earthenware tubes for filters made of a composition of white clay with glazed tops, being complete in themselves as filter tubes for which they were especially manufactured, are classified here as composed of earthy or mineral substances. 1889, s. s. 9670.

128. Stoneware, above the capacity of ten gallons, twenty per centum ad valorem.

Porcelain wash-tubs composed of earthenware, fired and glazed. Classified here. 1885, s. s. 7022.

129. Encaustic tiles, thirty-five per centum ad valorem. Enameled tiles are defined to be those "in which designs are produced by fusing in other colors than those which form the color of the ground"; "Mittlach tiles" are classified here. 1875, s. s. 2419.

130. Brick, fire-brick, and roofing and paving tile, not specially enumerated or provided for in this act, twenty per centum ad valorem.

1. Encaustic or paving tiles, though glazed, are still classified here. 1876, s. s. 2785.

2. Ornamented tiles not adapted as paving for floors, but used in wainscotings, mantels, &c., with painted colors or surfaces liable to be easily worn off, are not to be classified as paving tiles. 1878, s. s. 3714.

3. Decorated tiles, colored or glazed; this does not take them out of the category of paving tiles. Classified here. 1884, s. s. 6519.

4. So-called "cement bricks" are classified by similitude here. 1887, s. s. 8044. 5. Hard-baked, hard-bodied tiles, the body being of a brown or brick color, used for hearths, and floors of vestibules, entrance halls, &c., are paving tiles. Morris v. See

berger, 40 Fed. Rep. 58.

131. Slates, slate pencils, slate chimney-pieces, mantels, slabs for tables, and all other manufactures of slate, thirty per centum ad valorem.

1. Slates split in quarry, not skipped or trimmed, are classified under § 2513, but if fitted for use they are classified here. 1869, s. s. 400.

2. Certain "Florentine Mosaics" composed of slate, classified here. 1870, s. s. 547. 3. Roman Mosaics bordered by a rim of mineral substance supposed to be slate, were classified here. 1876, s. s. 2624.

132. Roofing-slates, twenty five per centum ad valorem.

133. Green and colored glass bottles, vials, demijohns, and carboys (covered or uncovered), pickle or preserve jars, and other plain, molded, or pressed green and colored bottle glass, not cut, engraved, or painted, and not specially enumerated or provided for in this act, one cent per pound; if filled, and not otherwise in this act provided for, said articles shall pay thirty per centum ad valorem in addition to the duty on the contents.

1. Bottles containing olive oil are dutiable in addition to their contents; and see here the opinion of the Attorney-General on the whole subject of duty on filled bottles; and upon the rule that if the goods are subject to an ad valorem duty and the bottles are of a usual character, the value of the bottles is merged in the value of the contents. 1879, s. s. 3971.

2. The following are dutiable under this paragraph: Bottles containing cherries preserved in brandy. 1881, s. s. 4740; Bottles of American make, re-imported with palm oil. 1881, s. s. 4953; glass bottles containing ale and porter, in addition to contents. 1883, s. s. 5958; glass bottles containing medicated spirits. 1883, s. s. 5982; Carboys or demijohns covered with willow and placed in wooden cases, each case containing two carboys. 1885, s. s. 7264; bottles containing "Vin Mariani." 1885, s. s. 7133; Preserved pulque, consisting of the fermented sap of the maguey plant, of about the same alcoholic strength as beer or ginger ale, and possessing no similarity to wine, is not an alcoholic or spirituous beverage; it is dutiable under § 2513, and the bottles are dutiable here. 1885, s. s. 6871.

134. Flint and lime glass bottles and vials, and other plain, molded, or pressed flint or lime glassware, not specially enumerated or provided for in this act, forty per centum ad valorem; if filled, and not otherwise in this act provided for, said articles shall pay,