per pound, thirty-five cents per pound and thirty-five per centum ad valorem; valued at above eighty cents per pound, thirty-five [fifty] cents per pound and in addition thereto forty [thirty-five] per centum ad valorem.

362. Flannels, blankets, hats of wool, knit-goods, and all goods made on knitting-frames,1 balmorals, woolen and worsted yarns, and all manufactures of every description, composed wholly or in part of worsted, the hair of the alpaca, goat, or other [like] animals2 (except such as are composed in part of wool), not specially enumerated or [otherwise] provided for in this act, valued at not exceeding thirty [forty] cents per pound, ten [twenty] cents per pound; valued at above thirty cents per pound, and not exceeding forty cents per pound, twelve cents per pound; valued at above forty cents per pound, and not exceeding sixty cents per pound, eighteen [thirty] cents per pound; valued at above sixty cents per pound, and not exceeding eighty cents per pound, [forty] twenty-four cents per pound; and in addition thereto, upon all the above-named articles, thirty-five per centum ad valorem; valued at above eighty cents per pound, thirty-five [fifty] cents per pound, and in addition thereto, [upon all the above-named articles, thirty-five] forty per

centum ad valorem.

1 Schedule M of the Revised Statutes contained the following paragraph, which is left out of the new law:

[Clothing, ready-made, and wearing apparel of every description, of whatever material composed, except wool,silk, and linen, made up or manufactured wholly or in part by the tailor, seamstress, or manufacturer, not otherwise provided for, caps, gloves, leggings, mitts, socks, stockings, wove shirts and drawers, and all similar articles made on frames, of whatever material composed, except wool, silk, and linen, worn by men, women, or children, and not otherwise provided for, articles worn by men, women, or children, of whatever material composed, except wool, silk, and linen, made up, or made wholly or in part by hand, not otherwise provided for; thirty-five per centum ad valorem.] Amended by act of August 7, 1882, by the insertion of the word "wool," as indicated by italics.

The

Under this paragraph were classed cotton gloves lined with leather; (S. 4194), gutta-percha dress shields, covered with cotton and bound with silk braid, the importers claiming for them classification as manufactures of gutta-percha. (S. 3733.) amendment of the above paragraph by the insertion of the word "wool" was the result of the decision of the Supreme Court in Vietor v. Arthur, 104 U.S., 498, under which caps, stockings, etc., of wool, knit on frames, were held dutiable thereunder and not under the provisions of the woollen schedule. As it was evident that this result was not intended when the tariff was framed, the amendment followed as of course.

2 It will be noticed that the word "like" is omitted, where manufactures of the "hair of the alpaca, goat, or other animals" are spoken of. Calf-hair goods, hereafter, are provided for under this provision, without regard to the vexed question of whether they contain an admixture of wool or not, this question having raised a famous controversy a few years ago, since the close of which, in 1876, these goods have been assessed as manufactures, in part, of wool (S. 3011, 3393); also cow-hair goods, camels'-hair goods, etc.

363. Bunting, [twenty] ten cents per square yard, and in addition thereto, thirty-five per centum ad valorem.

364. Women's and children's dress goods,1 coat linings, [and real or imitation] Italian cloths, and goods of like description, composed [wholly or] in part of wool, worsted, the hair of the alpaca, goat, or other [like] animals, valued at not exceeding twenty cents per square yard, five [six] cents per square yard, and in addition thereto, thirty-five per centum ad valorem; valued at above twenty cents per [the] square yard, seven [eight] cents per square yard, and [in addition thereto] forty per centum ad valorem; if composed wholly of wool, worsted, the hair of the alpaca, goat, or other animals, or of a mixture of them, nine cents per square yard, and forty per centum ad valorem, but all such goods with selvedges, made wholly or in part of other materials, or with threads of other materials introduced for the purpose of changing the classification, shall be dutiable at nine cents per square yard, and forty per centum ad valorem: Provided, That all such [But on all] goods weighing over four ounces [and over] per square yard, shall pay a [the] duty of [shall be fifty] thirty-five cents per pound and [in addition thereto] forty [thirty-five] per centum ad valorem.

365. Clothing, ready-made, and wearing apparel of every description not specially enumerated or provided for in this

1 The department has been troubled in placing an exact definition upon the term "Women's and children's dress goods," goods commercially known as "dress goods being, not infrequently, used for upholstery and other purposes, as well as for men's wear. At one time the department took the position of assuming that figured and fancy alpacas, diagonals, etc., were women's and children's dress goods if colored, but not if black, because, if black, they were equally suitable for men's wear. The evidence upon the trial of Herman v. Arthur, Circuit Court, N.Y. dist., brought out this fact, otherwise well known. In 1877, after the trial of this case, the following rule was laid down, which the department has since sought to adhere to as closely as possible: :

"All fabrics composed wholly or in part of wool, worsted, the hair of the alpaca, goat, or other like animals, weighing less than four ounces to the square yard, and known as figured and fancy alpacas, diagonals, mohair serges, fancy mohair, or London twills, shall be classified as women's and children's dress goods, or as assimilating thereto, under the decision in Herman v. Arthur and the provision of the tariff; but when such fabrics are obviously designed for use in the manufacture of upholstery or other articles, and are not of the character sold as dress goods for women and children, they will be excluded from classification as dress goods. (S. 3237.)

2 The department formerly held that "striped" and "fancy" Italian cloths were dutiable, not as Italian cloths, but as manufactures of worsted not otherwise provided for (S. 1922), and maintained this position until the Circuit Court for the southern district of New York, in Blumgart v. Arthur, ruled that such cloths were embraced within the term "Italian cloths." Since the above decision the rule of the department has been that laid down by the court. (S. 3020.)

act, and balmoral skirts, and skirting, and goods of similar description, or used for like purposes, composed wholly or in part of wool, worsted, the hair of the alpaca, goat, or other [like] animals, made up or manufactured wholly or in part by the tailor, seamstress, or manufacturer, except knit goods, forty [fifty] cents per pound, and in addition thereto, thirty-five [forty] per centum ad valorem.1

366. Cloaks, dolmans, jackets, talmas, ulsters, or other outside garments for ladies' and children's apparel and goods of similar description, or used for like purposes, composed wholly or in part of wool, worsted, the hair of the alpaca, goat, or other animals, made up or manufactured wholly or in part by the tailor, seamstress, or manufacturer (except knit goods), forty-five cents per pound, and in addition thereto forty per centum ad valorem.

367. Webbings, gorings, suspenders, braces,2 beltings, bindings, braids, galloons, fringes, gimps, cords, cords and tassels, dress trimmings,3 head nets, buttons, or barrel buttons, or buttons of other forms for tassels or ornaments, wrought by hand, or braided by machinery, made of wool, worsted [or mohair], the hair of the alpaca, goat, or other animals, or of which wool, worsted, the hair of the alpaca, goat, or other animals [or mohair] is a component material, thirty [fifty] cents per pound, and in addition thereto, fifty per centum ad valorem.

1 Leather jackets, lined with woollen, were held dutiable under this paragraph, the importers contending that they should be assessed as manufactures of leather (S. 5373); also mufflers of worsted, cotton and silk, made up and ready for wear, the worsted comprising more than twenty-five per cent. of their value. (Š. 4986.)

2 "Webbing, goring, suspenders, braces," are also enumerated in the cotton schedule of the new law, 323, while "braces, suspenders, webbing," are not named in the paragraphs of the new law relating to manufactures of India-rubber, §§ 452, 453. The effects of these changes are obvious. There has been much uncertainty and litigation attendant upon the classification of goods falling within these terms. The Supreme Court, in Arthur v. Davies, 96 U.S., 135, was called upon to classify suspenders and braces; another case was pending in the same court at the time of the passage of the new law, and there have been several cases in the lower federal

courts.

3 Flannel strips, embroidered with cotton or silk, used for trimming women's underclothing, held dutiable as dress-trimmings of wool or worsted (S. 3178, 3837); also wool guipure lace, held dutiable under this paragraph. (S. 2276 affirmed by the Circuit Court for the southern district of New York.) On the other hand, worsted Yak laces, which were similarly classed by the department, were found by the same court in Duden v. Arthur, to be dutiable as manufactures of worsted not otherwise provided for, on the ground that they were not termed dress-trimmings by dealers, although generally used for trimming dresses and cloaks. The department acquiesced in this decision. (S. 4360.)

368: Aubusson [and] Axminster1 and chenille carpets, and carpets woven whole for rooms, forty-five cents per square yard, and in addition thereto, thirty [fifty] per centum ad valorem.

369. Saxony, Wilton, and Tournay velvet carpets, [wrought by the Jacquard machine], forty-five [seventy] cents per square yard, and in addition thereto, thirty [thirtyfive] per centum ad valorem.2

370. Brussels carpets [wrought by the Jacquard machine], thirty [forty-four] cents per square yard, and in addition thereto, [thirty-five] thirty per centum ad valorem.

371. Patent velvet and tapestry velvet carpets, printed on the warp or otherwise, [forty] twenty-five cents per square yard, and in addition thereto, [thirty-five] thirty per centum ad valorem.

372. Tapestry Brussels carpets, printed on the warp or otherwise, twenty [twenty-eight] cents per square yard, and in addition thereto, thirty [thirty-five] per centum ad valorem.

373. Treble ingrain, three-ply, and worsted-chain Venetian carpets, twelve [seventeen] cents per square yard, and in addition thereto, thirty [thirty-five] per centum ad valorem.

374. Yarn Venetian, and two-ply ingrain carpets3 [twelve] eight cents per square yard, and in addition thereto, [thirty-five] thirty per centum ad valorem.

4

375. Druggets and bockings," printed, colored, or other

1 French Moquette carpeting, held to be identical with Axminster, and dutiable as such. (S. 2638.)

2 Carpets similar to the above, but manufactured without the use of the Jacquard machine, were assessed at forty per cent. ad valorem as carpets not otherwise specified. (S. 4720.) On the other hand, carpets upon which the Jacquard machine was used, but which were not, in fact, Saxony, Wilton, Tournay or Brussels carpets, were similarly assessed. (S. 4921.)

3 Two-ply ingrain carpeting of wool, grass, and cotton, called "Angola carpeting," held dutiable as two-ply ingrain, this term being deemed by the department to designate the style of carpet and mode of manufacture, rather than the material. (S. 1463.)

The U.S. District Court, Baltimore, in U. S. v. Turnbull, held that felt carpetings were improperly classed as druggets; that the proper classification was as carpets not otherwise specified, at forty per cent. The department adopted this rule of classification. (S. 1011.)

5 Baize and bocking, held to be synonymous terms, and baize, therefore, dutiable at the rate named for bocking. (S. 3279.)

wise, fifteen [twenty-five] cents per square yard, and in addition thereto, thirty [thirty-five] per centum ad valorem, 376. Hemp or jute carpeting, [eight] six cents per square yard.1

377. Carpets and carpetings of wool, flax, or cotton, or parts of either or other material, not otherwise herein specified, forty per centum ad valorem; and mats, rugs, screens, covers, hassocks, bedsides, and other portions of carpets or carpetings, shall be subjected to the rate of duty herein imposed on carpets or carpeting of like character or description; and the duty on all other mats not exclusively of vegetable material, screens, hassocks, and rugs, shall be forty [forty-five] per centum ad valorem.2

378. Endless belts or felts for paper or printing machines, twenty cents per pound and thirty [thirty-five] per centum ad valorem.3

SCHEDULE L.-SILK AND SILK GOODS.4

379. Silk, partially manufactured from cocoons, or from

1 Madras carpeting, made of jute on a Jacquard machine, held dutiable as jute carpeting, and not as "Brussels carpet wrought by the Jacquard machine." (S. 4861.)

2 The line of distinction between carpets and rugs is an arbitrary one. One hundred square feet is a carpet, less, a rug (S. 2577); cotton rugs, similar to cotton carpetings, held dutiable at like rates (S. 3390); jute rugs, at rates similar to jute carpeting (S. 5481); so-called samples of Axminster carpeting, consisting of pieces over a yard long, having a merchantable value, and fit for use as rugs, held dutiable at the rate named for Axminster carpeting (S. 2640); goat-skins, cut in such forms that when put together they would form rugs, and which had, in fact, been sewn together in the form of rugs, and afterwards ripped apart, dutiable as "all other mats and rugs," under the last clause of this paragraph (S. 3063); the same rule was applied to goat-skins, claimed to be carriage-robes, but in such condition that they could be used as rugs, and were, in fact, extensively sold and used as such (S. 5484); turkey rugs, held dutiable under the same provision (S. 2836).

...

Endless belts of cotton and India-rubber, held not dutiable under this paragraph. (S. 3212.) When this provision was inserted in the tariff, in 1867, endless belts were not made of cotton and India-rubber.

The old law given is that of February 8, 1875. For purposes of comparison, Schedule H. of the Revised Statutes is here inserted.

SCHEDULE H.-SILKS AND SILK GOODS.

[Silk in the gum not more advanced than singles, tram, and thrown or organzine, thirty-five per centum ad valorem.

Spun silk for filling in skeins or cops, thirty-five per centum ad valorem.

Floss silks, thirty-five per centum ad valorem.

Sewing-silk in the gum or purified, forty per centum ad valorem.

Silk twist, twist, composed of mohair and silk, forty per centum ad valorem. Dress and piece silks, ribbons, and silk-velvets, or velvets of which silk is the component material of chief value, sixty per centum ad valorem.

Silk vestings, pongees, shawls, scarfs, mantillas, pelerines, handkerchiefs, vales, laces, shirts, drawers, bonnets, hats, caps, turbans, chemisettes, hose, mits, aprons,