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The larger ones cost over 20 cents per dozen pieces, but small sizes in many instances, despite the finish, are produced for less than the minimum rate of 20 cents per dozen pieces the tariff specifies.

The clever concern will classify the large sizes, as they must be. according to paragraph 366, Schedule N, at 60 per cent ad valorem, and the small sizes can and will be entered under paragraph 153, Schedule C, at 15 per cent.

When the appraisers take exception to this classification their exception must fail on being confronted with the two paragraphs, for as now written they will allow any pattern of metal button, of different sizes, yet of one grade as to finish, being entered under two distinct and widely varying rates of duty.

It is these discrepancies, which can nullify your intentions, which we have sought to have corrected.

We have no ax to grind; we do not cry out the new tariff will paralyze our business and deprive our working people of a means of livelihood. We have existed under many trying circumstances. Tariffs have helped us; tariffs have hurt us; we have made money, and at times run our plant at a tremendous loss. We shall go on, submit to the inevitable, but ask in all justice that this communication be considered as written in fairness and inspired only by the desire to have the application of paragraphs which now vary made clearer, so that the purpose you gentlemen seek to fulfill can not be defeated by technicalities, for that is what can occur under the schedules applying to buttons as now written.

In Schedule N, paragraph 366, we suggest the title "dress buttons.” which is somewhat of a misnomer, be changed to "garment buttons." This will be a comprehensive designation, properly fitting all the various kinds of buttons described in the paragraph, as those imported for either male or female wear are then covered by the description "garment buttons" and all the paragraphs applying to buttons will work harmoniously; thus:

Schedule C, paragraph 153, will cover a distinct class of goodsi. e., trouser buttons of all kinds.

Schedule N, paragraphs 346-347, will cover miscellaneous productions and such as might be called staple lines.

Schedule N, paragraph 366, buttons of such character as necessitates a special classification.

HESS & SON, 1031-1033 CHESTNUT STREET, PHILADELPHIA, PA., BY HENRY HESS.

Hon. F. M. SIMMONS,

United States Senate,

PHILADELPHIA, PA., May 17, 1913.

Chairman Official Committee on Tariff Revision, Senate Chamber, Washington, D. C. SIR: Neither the present tariff nor the new tariff which is at present being considered and as laid down in H. R. 3321 are at all clear as to duties to be assessed on materials generally known as solders and which are composed chiefly or entirely of lead and tin and, in the case of complete paste solders, of lead and tin pulverized with an admixture of a small amount of flux consisting chiefly of glycerin and sal ammoniac and similar materials.

According to the theory of the tariff, both the old and new one, materials that are capable of production in the United States are to be taxed; materials that can not be produced in the United States are to come in free. The lead, therefore, contained in solder is taxable and the tin should come in free.

On page 43 section 162 reads:

Type metal, on the lead contained therein, and new types, 15 per cent ad valorem.

Type metal is composed chiefly of lead and tin, and the tariff, both present and proposed, provides for a tax on the contained lead.

I would respectfully suggest that solder, being also composed chiefly or entirely of tin and lead, be similarly assessed for the contained lead at 15 per cent ad valorem. I would suggest that this can be most conveniently taken care of by simply inserting after "type metal" the words "and solders of the solid and paste form," so that the paragraph would then read:

Type metal and solders of the solid and paste form, on the lead contained therein, and new types, 15 per cent ad valorem.

[Telegram.]

THE NATIONAL ASSOCIATION OF TANNERS, CHICAGO, ILL.

CHICAGO, ILL., April 28, 1913.

Hon. WOODROW WILSON,
White House, Washington, D. C.:

Previous tariff laws have caused altogether too much unnecessary work for the courts. Therefore, irrespective of rates of duty to be imposed on leather, the write-up in the new tariff law should conform to the ideas of those most intimate with the leather business. Through much effort during the last four years we have established a standard classification of leather which seems to meet the essential requirements of the industry. We were prompted to do this because of the unnecessary work now imposed upon the courts and because the import and export statistics are not as instructive as they should be. Now that we ought to have a chance to bring about the proper correctives we seem to be blocked because of insufficient knowledge on the part of our legislators. Mr. Wilson, there is nothing in your political program to argue against an intelligent description of leather in your new law, and nothing to argue against your doing all in your power to keep the courts as clear as possible from unnecessary litigation due to faulty leather descriptions. Won't you please let us appear before you and a committee of the House and of the Senate to explain with exhibits of leather why the descriptions recommended by the National Association of Tanners should be adopted? The rates to be assessed can be set opposite each item according to the will of the Congress. But let the description be accurately and intelligently set down. This appeal will seem insignificant as compared to some of your other problems, but to us it seems very important for the proper conduct of our industry. A wire at our expense will be much appreciated.

973-VOL 3-13-57

SUBJECT INDEX.

Acid. (See under Formic; Oxalic; Salicylic; Tannic.)

Acids and basket clauses (par. 1); Mallinckrodt Chemical Works..............
Administration, customs. (See Customs administration.)

National Implement & Vehicle Association, Springfield, Ohio.

Agricultural implements (par. 401):

Kingman Plow Co., Peoria, III.

J. I. Case Plow Works, Racine, Wis.

Myers, F. W., Ashland, Ohio.

Albumen. (See Eggs.)

Alcohol, wood. (See Wood alcohol.)

Alizarin (par. 6):

Farbenfabriken of Elberfeld Co., New York, N. Y.

Cadgene Silk Dyeing & Finishing Co., Paterson, N. J..

Cassella Color Co., New York, N. Y.

Forstmann & Huffmann Co., Passaic, N. J.

Germania Mills, Holyoke, Mass..

Alizarin assistant, etc. (par. 46); Oil Seeds Co., New York, N. Y.

Alloys and crucible steel (par. 145); B. M. Jones & Co. (Inc.), Boston, Mass...

Page.

3

1722

1723

1722

1722

29

30-31

32

33

33

105

466

963

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459

American Duralumin Co., New York, N. Y.

463

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Aluminum utensils (par. 136); Rothschild, Meyer & Co., New York, N. Y......
Amber, crude. (See Crude amber.)

438

American sardines (par. 221); W. R. Pattangall, Waterville, Me.....
Ammonia:

937

Carbonate of (par. 8); Michigan Ammonia Works, Detroit, Mich..
Sulphate of (par. 7); Tupelo Fertilizer Factory, Tupelo, Miss..
Angora goat skins (par. 314); Stone, Timlow & Co. (Inc.), Boston, Mass..
Aniline oil, etc. (par. 24):

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Anvils (par. 120); Columbus Forge & Iron Co., Columbus, Ohio....
Argols (par. 9); Pfeizer, Charles, & Co. (Inc.), New York, N. Y.

337

36

Artificial silk yarn (par. 327); Sutro Bros. Braid Co., New York, N. Y...
Asbestos (par. 377):

1382

Asbestos & Rubber Works of America, New York, N. Y.
United States Asbestos Co., Manheim, Pa.....

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Bagging (par. 290); Ludlow Manufacturing Associates, Boston, Mass.

1206

Bagging for cotton (par. 416):

American Manufacturing Co., St. Louis, Mo.............
McMillan, C. Lee, & Co. (Ltd.), New Orleans, La.

1736

1740

Bags, burlap. (See under Burlap; Paper.)
Bandings, cotton. (See Cotton bandings, etc.)

Barytes (ar. 52):

Krebs Pigment & Chemical Co...

United States Barytes Co., Tiff, Mo..

Beans, vanilla. (See Vanilla beans.)

Bedspreads, cotton. (See Cotton bedspreads.)

Beeswax (par. 420); E. A. Bromund Co., New York, N. Y....

Beet sugar, etc. (pars. 179-182):

Freeman, Walter K., New York, N. Y...

German-American Sugar Co., Bay City, Mich.
Palmer, Truman G., Washington, D. C.

Rock County Sugar Co., Janesville, Wis.

Wisconsin Sugar Co., Milwaukee, Wis..

Beltings. (See Cotton bandings, beltings, etc.)

Belt buckles. (See Men's belt buckles.)

Bibles (par. 422):

Employing Bookbinders of New York..

Parrott, R. T., New York, N. Y..

Bichromate of soda (par. 68); Mutual Chemical Co. of America, New York,
N. Y.....

Biscuits, bread, etc. (pars. 199 and 425):

Biscuit & Cracker Manufacturers' Association...

Loose-Wiles Biscuit Co., Portland, Me., and Boston, Mass..

Hazard, Wm. A., & Co., New York, N. Y...

Strietmann's Sons Co., Geo. H., Cincinnati, Ohio...

Biscuits, dog. (See Dog biscuits.)

Blasting caps (par. 356):

Etna Powder Co., of Chicago, Ill..

California Cap Co., Oakland, Cal..

Fort Pitt Powder Co., Pittsburgh, Pa..

Giant Powder Co. (Cons.), San Francisco, Cal..

Holmes, Hon. J. A., Washington, D. C............

Oliver, R. L., Oakland, Cal..

Bleached cotton, etc. (par. 257); Windsor Print Works, New York, N. Y..

Blood char. (See Charcoal, blood char, etc.)

Blue, hydron. (See Indigo; Ultramarine.)

Bread. (See Biscuits, bread, etc.)

Brushes. (See Brooms.)

Books (pars. 337, 432); International Brotherhood of Bookbinders...

Books, etc., for libraries (par. 435); John G. White, Cleveland, Ohio..
Boots and shoes (par. 534):

Laird, Schober & Co., Philadelphia, Pa..

McElwain, W. H., & Co., Boston, Mass..

National Boot & Shoe Manufacturers' Association et al..

New England Shoe & Leather Association...

Three K Shoe Co., Stoughton, Mass....

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Bottle caps (par. 166); Lehmaier, Schwartz & Co., New York, N. Y.

Braids, etc. (par. 342); Hensel Colladay Co., Philadelphia, Pa..

Breech-loading rifles (par. 135); Schoveling, Daly & Gales, New York, N. Y..

Bran and wheat screenings (par. 438):

Edgar, William C..

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Frank, L. M., New York, N. Y.

Bronze powder (par. 148):

Cleary, Ed. M., Washington, D. C.......

German-American Bronze Powder Manufacturing Co., New York, N. Y.....
Riessner, T., New York, N. Y...

Brooms and brushes (par. 344); Alfred H. Smith Co., New York, N. Y.

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