of good quality, and had not deteriorated by drying during the course of five months. Held, that the tobacco was dutiable at $2 per pound.-In re Phelps (C. C.), 53 Fed. Rep., 238. Wrapper Tobacco.-If a bale of tobacco contained any portion suitable for cigar wrappers the whole bale was dutiable as "suitable for cigar wrappers and the court has no discretion to determine whether there was an appreciable percentage of such tobacco in the bale.-Stachelberg v. U. S. (C. C.), 72 Fed. Rep., 50. DECISIONS UNDER THE ACT OF 1883. Bale is the Unit for Duty.—In determining the classification of leaf tobacco the unit to which the percentage test is to be applied is the commercial bale. The burden is not upon the Government to show that the collector's classification is correct, but the presumption is in favor of its correctness and the burden is upon the importer to show that it is not correct; and this burden is not sustained by the fact that the collector's examination was only of 10 hands of tobacco, drawn from representative bales, nor by showing that a method was pursued which was wholly inadequate to ascertain what percentage in any bale consisted of a higher grade, and that the method was erroneous because it sought to determine the percentage, not by aggregating the leaves in the whole number of hands examined, but aggregating the hands containing the higher grades. 59 Fed. Rep., 765, reversed.-U. S. v. Rosenwald (C. C. A.), 67 Fed. Rep., 323. Leaf Tobacco.-The provision imposing a duty upon leaf tobacco evidently requires that 85 per cent of half leaves are to be of the requisite size and necessary fineness of texture for wrappers, or, in other words, that each of the 85 half leaves out of 100 half leaves must contain a portion sufficiently fine in texture of the requisite size to make at least one wrapper. The further provision of which more than 100 leaves are required to weigh a pound," refers to whole leaves in their natural state.-Erhardt v. Schroeder, 155 U. S., 124. Tobacco was imported in bales each of which contained a quantity of leaf tobacco answering the description in the statute of that answering 85 cents per pound, except that it formed only about $3 per cent of the contents of the bale. The rest of the bale consisting of inferior leaf tobacco called "fillers" which was separated from the 75-cent tobacco by strips of cloth or paper, making the one kind readily separable from the other on the opening of the bale. More than 85 per cent of the 75-cent tobacco answered the description of tobacco dutiable at that rate. Held, that the whole of the 75-cent tobacco was dutiable at that rate and the contents of the bale as a whole were not dutiable at 35 cents per pound. The unit upon which the 85 per cent was to be calculated was not the entire bale. The case of Merritt v. Welsh (104 U. S., 694) distinguished.— Falk v. Robertson, 137 U. S., 225. 1913 182. The term wrapper tobacco as used in this section means that quality of leaf tobacco which has the requisite color, texture, and burn. and is of sufficient size for cigar wrappers, and the term "filler tobacco means all other leaf tobacco. Collectors of customs shall not permit entry to be made, except under regulations to be prescribed by the Secretary of the Treasury, of any leaf tobacco, unless the invoices of the same shall specify in detail the character of such tobacco, whether wrapper or filler, its origin and quality. In the examination for classification of any imported leaf tobacco, at least one bale, box, or package in every ten, and at least one in every invoice, shall be examined by the appraiser or person authorized by law to make such exmaination, and at least ten hands shall be examined in each examined bale, box, or package. 1909 1897 221. The term "wrapper tobacco" as used in this section means that quality of leaf tobacco which is suitable for cigar wrappers, and the term "filler tobacco" means all other leaf tobacco. Collectors of customs shall not permit entry to be made, except under regulations to be prescribed by the Secretary of the Treasury, of any leaf tobacco, unless the invoices of the same shall specify in detail the character of such tobacco, whether wrapper or filler, its origin and quality. In the examination for classification of any imported leaf tobacco at least one bale, box, or package in every ten, and at least one in every invoice, shall be examined by the appraiser or person authorized by law to make such examination, and at least ten hands shall be examined in each examined bale, box, or package. 214. The term "wrapper tobacco" as used in this Act means that quality of leaf tobacco which is suitable for cigar wrappers, and the term "filler tobacco " means all other leaf tobacco. Collectors of customs shall not permit entry to be made, except under regulations to be prescribed by the Secretary of the Treasury, of any leaf tobacco, unless the invoices of the same shall specify in detail the character of such tobacco, whether wraper or filler, its origin and quality. In the examination for classification of any imported leaf tobacco, at least one bale, box, or package in every ten, and at least one in every invoice, shall be examined by the appraiser or person authorized by law to make such examination, and at least ten hands shall be examined in each examined bale, box, or package. 185. * Provided, That the term "wrapper tobacco," whenever used in this Act, shall be taken to mean that quality of leaf tobacco known commercially as wrapper tobacco: Provided further, That the term "filler tobacco," whenever used in this Act, shall be taken to mean all leaf tobacco unmanufactured, not commercially known as wrapper tobacco: * * Provided further, That collectors shall not permit entry to be made, except under regulations to be prescribed by the Secretary of the Treasury, of any leaf tobacco imported in any bale, box, package, or in bulk, unless the invoices covering the same shall specify in detail the 1894 character of the leaf tobacco in such bale, box, package, or in bulk, whether wrapper or filler tobacco, Quebrado or self-working bales, as the case may be: And provided further, That in the examination for classification of any invoice of imported leaf tobacco at least one bale if less than ten bales, and one bale in every ten bales and more, if deemed necessary by the appraising officer, shall be examined by the appraiser or person authorized by law to make such examination, and for the purpose of fixing the classification and amount of duty chargeable on such invoice of leaf tobacco the examination of ten hands out of each examined bale thereof shall be taken to be a legal examination. 1890 (No corresponding provision.) 1883 (No corresponding provision.) DECISIONS UNDER THE ACT OF 1913. Invoices of Tobacco must describe kind, quality, and country of origin, and state the actual cost or market value of each bale, and whether filler, wrapper, or mixed.-Dept. Order (T. D. 36476). Evidence-Presumption in Favor of Collector.-The evidence in this case being in such hopeless conflict that the court is unable to decide any question of law or fact presented, nothing is possible under the rule that the burden is on the appellant to establish the material allegations of his protest by a convincing preponderance of the evidence, except to affirm the decision of the Board of General Appraisers sustaining the decision of the collector.-St. Elmo Cigar Co. v. U. S. (Ct. Cust. Appls.), T. D. 36462; Ab. 37363 affirmed. 183. All other tobacco, manufactured or unmanufactured, not spe1913 cially provided for in this section, 55 cents per pound; scrap tobacco, 35 cents per pound. 60690°-18-VOL 1-23 1909 1897 1894 1890 1883 222. All other tobacco, manufactured or unmanufactured, not specially provided for in this section, and scrap tobacco, 55 cents per pound. 215. All other tobacco, manufactured or unmanufactured, not specially provided for in this Act, 55 cents per pound. 186. Tobacco, manufactured or unmanufactured, of all descriptions, not specially enumerated or provided for in this Act, 40 cents per pound. 244. Tobacco, manufactured, of all descriptions, not specially enumerated or provided for in this Act, 40 cents per pound. * * not specially 249. Tobacco, manufactured, of all descriptions, enumerated or provided for in this Act, 40 cents per pound. 251. Tobacco, unmanufactured, not specially enumerated or provided for in this Act, 30 per centum ad valorem. DECISIONS UNDER THE ACT OF 1897. Scrap Tobacco. REENACTMENT.-A reenactment of a provision of law is an adoption by Congress of the construction put upon that law. WASTE.-Waste is remnants and by-products of small value that have not the quality or utility either of the finished product of the raw material. 66 Small pieces broken from tobacco leaves in the process of manufacturing and handling tobacco, which retain the name and quality of tobacco and are used for making cigarettes and stogies, are dutiable as tobacco unmanufactured," under paragraph 215, rather than as "waste," under paragraph 463.-Latimer v. U. S. (U. S.), T. D. 32299; T. D. 30011 (D. C.) and Ab. 21409 (T. D. 29834) affirmed. COMMERCIAL DESIGNATION.-Tobacco consisting of small pieces which have fallen from leaf tobacco during the process of manufacture, and known in the trade as scrap tobacco, is dutiable under paragraph 215 as tobacco unmanufactured, not specially enumerated or provided for.-T. D. 29027 (G. A. 6763). DECISIONS UNDER THE ACT OF 1890. Leaf Tobacco Scrap.-The portions of leaf tobacco which break off in handling the tobacco before it is stemmed, or in the process of shipping, and are swept up, and are and can be used only for cigarettes and the fillers of the cheaper grades of cigars, and are not covered by any paragraph may fairly be classified under the provision for all other leaf tobacco, unmanufactured.— Schroeder v. U. S., 93 Fed. Rep., 448. DECISIONS UNDER THE ACT OF 1883. Cigar-Shaped Tobacco.-A cigar-shaped bundle of tobacco of an extremely large size was classified as manufactured tobacco. It was in evidence that it was used as an ornament in the windows of cigar dealers, but that it could be smoked as a cigar. Held, that the fact of its capability of being smoked does not altogether determine its character, and, if the principal utility of the article is for some other purpose, the article is to be classed as a manufacure of tobacco; if for the ordinary purposes of a cigar, as such.-D'Estrinoz v. Gerker (C .C.), 43 Fed. Rep., 285. Tobacco Scrap, consisting of clippings from the ends of cigars and pieces broken from the tobacco of which cigars are manufactured in the process of such manufacture, the said clippings not being fit for any use in the condition in which the same are imported and their only use being to be manufactured into cigarettes and smoking tobacco are unmanufactured tobacco.-Seeberger v. Castro, 153 U. S., 32. 184. Snuff and snuff flour, manufactured of tobacco, ground dry, or 1913 damp, and pickled, scented, or otherwise, of all descriptions, 55 cents per pound. 223. Snuff and snuff flour, manufactured of tobacco, ground dry, or 1909 damp, and pickled, scented, or otherwise, of all descriptions, 55 cents per pound. 216. Snuff and snuff flour, manufactured of tobacco, ground dry, or 1897 damp, and pickled, scented, or otherwise, of all descriptions, 55 cents per pound. 187. Snuff and snuff flour, manufactured of tobacco, ground dry, or 1894 damp, and pickled, scented, or otherwise, of all descriptions, 50 cents per pound. 245. Snuff and snuff flour, manufactured of tobacco, ground dry, or 1890 damp, and pickled, scented, or otherwise, of all descriptions, 50 cents per pound. 250. Snuff and snuff flour, manufactured of tobacco, ground dry, or 1883 damp, and pickled, scented, or otherwise, of all descriptions, 50 cents per pound. 1913 1909 1897 1894 1890 1883 185. Cigars, cigarettes, cheroots of all kinds, $4.50 per pound and 25 per centum ad valorem, and paper cigars and cigarettes, including wrappers, shall be subject to the same duties as are herein imposed upon cigars. 224. Cigars, cigarettes, cheroots of all kinds, $4.50 per pound and 25 per centum ad valorem, and paper cigars and cigarettes, including wrappers, shall be subject to the same duties as are herein imposed upon cigars. 217. Cigars, cigarettes, cheroots of all kinds, $4.50 per pound and 25 per centum ad valorem, and paper cigars and cigarettes, including wrappers, shall be subject to the same duties as are herein imposed upon cigars. 188. Cigars, cigarettes, and cheroots of all kinds, $4 per pound and 25 per centum ad valorem, and paper cigars and cigarettes, including wrappers, shall be subject to the same duties as are herein imposed upon cigars. 246. Cigars, cigarettes, and cheroots of all kinds, $4.50 per pound and 25 per centum ad valorem, and paper cigars and cigarettes, including wrappers, shall be subject to the same duties as are herein imposed upon cigars. 245. Cigars, cigarettes, and cheroots of all kinds, $2.50 per pound and 25 per centum ad valorem; but paper cigars and cigarettes, including wrappers, shall be subject to the same duties as are herein imposed upon cigars. [Section 2804 R. S., as amended by the tariff Act of Aug. 27, 1894.] SEC. 26. That section twenty-eight hundred and four of the Revised Statutes be amended so as to read: "SEC. 2804. No cigars shall be imported unless the same are packed in boxes of not more than five hundred cigars in each box; and no entry of any imported cigars shall be allowed of less quantity than three thousand in a single package; and all cigars on importation shall be placed in public store or bonded warehouse, and shall not be removed therefrom until the same shall have been inspected and a stamp affixed to each box indicating such inspection, and also a serial number to be recorded in the custom house. And the Secretary of the Treasury is hereby authorized to provide the requisite stamps and to make all necessary regulations for carrying the above provisions of law into effect." DECISIONS UNDER THE ACT OF 1913. Weight of Cigarettes.-It is apparent from this paragraph that it is not alone the tobacco, but the wrapper of whatever material made, particularly when made of paper, that is dutiable both at the specific rate of $4.50 per pound and 25 per cent ad valorem. The paper, or whatever material with which the cigarette is wrapped, forms for duty purposes a part of the weight as well as a part of the value of the cigarettes.-Ab. 37965. DECISIONS UNDER THE ACT OF 1897. Cigars in Packages of Less than 3,000.-Duties do not accrue on goods specifically and absolutely prohibited. Cigars imported in quantities of less than 3,000 in a single package may be released by the Secretary of the Treasury on terms after proper proceedings have been instituted and before forfeiture has been adjudged. Duties, as such, do not accrue on smuggled or unentered goods; collections in such cases to be treated as "fines." Smuggled or unentered goods seized should be appraised in accordance with section 3074, Revised Statutes. Practice with regard to goods seized subsequent to entry is not changed.-Dept. Order (T. D. 24254). Sample Cigars Distributed at Pan-American Exposition.-Cigars gratuitously distributed in large quantities to the jury of awards at the Pan American Exposition were properly assessed for duty under the provisions (par. 217). Merchandise on exhibition at the exposition must be considered to have been constructively in bonded warehouse, and on withdrawal becomes subject to duty.-T. D. 23485 (G. A. 5066). DECISIONS UNDER THE ACT OF 1890. Stamp Tax on Cigars.-The stamp tax on cigars imposed by Cuba should be included in dutiable value in the absence of satisfactory evidence that the market value is unaffected by the tax.-T. D. 10403 (G. A. 94). DECISIONS UNDER SECTION 2804, REVISED STATUTES. Cigars in Transit Not Subject to Limitations of Section 2804, Revised Statutes. In view of the principle enunciated in T. D. 2174, cigars in transit do not fall under the prohibition of section 2804, Revised Statutes.-Dept. Order (T. D. 7342). Mail Importations.-Cigars can not be imported through the mails under postal convention.-Dept. Order (T. D. 9216). Packing of Cigars.-Cigars contained in 55 boxes of 100 each, tied together by a piece of strong twine, should not be admitted to entry. The object of this statute was to secure the importation of cigars in such manner as to prevent concealment of any portion of the cigars, or the removal of any part without the full knowledge of the customs officers, and the payment of the duties thereon.-Dept. Order (T. D. 3141). |