at length by the Board of General Appraisers in the case under the act of 1894 (G. A. 3609, T. D. 17435). The importation consisted of 2-ply cotton thread roughly wound upon spools, bobbins, or reels, which the board declared to be interchangeable terms. The collector's classification of the merchandise as "spool thread" was sustained.

The phrase "spool thread of cotton" as used in the act of 1897 was interpreted in connection with the added clause "one-half of 1 cent for each one hundred yards or fractional part thereof, if otherwise than on spools or reels.' The thread in issue was imported in skeins. Importers offered evidence to prove that the term was applied in commerce only to thread bleached or dyed and wound on spools. This view, however, was not taken by the Board of General Appraisers, which held (G. A. 6952, T. D. 30184 of 1919, following G. A. 4674, T. D. 22080 of 1900) that Congress intended to make the paragraph as enlarged include the merchandise in suit.

In another decision under the act of 1897 (G. A. 4061, T. D. 18748 of 1897) embroidery cotton in skeins was held dutiable at one-half cent for each 100 yards contained in the case, and not at the rate for each skein. This construction was against the Government.

In the act of 1909 the phrase "if in skeins, cones, or tubes, containing less than six hundred yards each, one-half of 1 cent for each one hundred yards or fractional part thereof," was substituted for "if otherwise than on spools or reels, one-half of 1 cent for each one hundred yards or fractional part thereof." This provision was construed by the Treasury Department (T. D. 30175 of 1909) to exclude embroidery cotton in small balls not exceeding 100 yards, which was classified, as before, under the provision imposing the 6-cent rate.

In a review of the legislation and litigation the Board of General Appraisers held unfinished cotton thread in the grey, intended for, and, when completed, suitable for use as, sewing thread, dutiable as "spool thread of cotton," at 15 per cent ad valorem under paragraph 251 of the act of 1913, and not as cotton yarn under paragraph 250. Commercial testimony offered by the Government was declared insufficient to upset the former rulings of the board in the presence of a legislative intent to adopt them. (G. A. 8200, T. D. 37793 of 1918; followed in Abstract 43234 of 1919.)