The most recent data relating to the domestic production of furs in Canada are for 1910, in which year the value of the principal classes of skins and furs of wild animals collected was: The production of furs in Canada in 1910 was more than double that of 1900, the value increasing by 114.25 per cent during the decade. It is said that while fur values have risen in recent years the number of skins collected shows a decrease in each class on account of the gradual settlement of previously uninhabited regions. Rates of duty. Act of Par. Tariff classification or description. Fur, articles made of, and not specially enumerated or provided Hatters' furs, not on the skin, and dressed furs on the skin.. Fur skins of all kinds, not dressed in any manner.. Furs, dressed on the skin, but not made up into articles, and furs Manufactures of fur *** or of which these substances or Furs, undressed. Fur-skins of all kinds not dressed in any manner. Furs, undressed; dressed fur pieces suitable only for use in the Do. 20 per cent ad valorem. Do. 30 per cent ad valorem. Fur skins of all kinds not dressed in any manner. * * manufactures of fur * Fur skins of all kinds not dressed in any manner and not specially Fürs dressed on the skin, not advanced further than dyeing, but Manufactures of furs, further advanced than dressing and dyeing, 35 per cent ad valorem. Free. Do. 20 per cent ad valorem, 35 per cent ad valorem. Articles of wearing apparel of every description, partly or wholly 50 per cent ad valorem. Furs not on the skin, prepared for hatters' use, including fur skins Furs, undressed Fur skins of all kinds not dressed in any manner and not specially Furs dressed on the skin, not advanced further than dyeing... Manufactures of furs, further advanced than dressing and dyeing, 20 per cent ad valorem. Free. Do. 30 per cent ad valorem. 10 per cent ad valorem. 40 per cent ad valorem. Articles of wearing apparel of every description, partly or wholly 15 per cent ad valorem. manufactured, composed of or of which hides or skins of cattle of the bovine species or of the dog or goat are the component material of chief value. Articles of wearing apparel of every description, partly or wholly 50 per cent ad valorem. Furs not on the skin, prepared for hatters' use, including fur skins carroted. Furs and fur skins, undressed.... 15 per cent ad valorem. Free. Do. COURT AND TREASURY DECISIONS. Dressed animal skins with the wool or hair on, when unprofitable to separate the wool or hair from the skin and use it for wool or hair purposes, are not within the terms "wools" or "hair" (pars. 286, 304, and 650), but are, if devoted to fur uses, within the word "furs" in paragraph 348 which is not limited to products of strictly fur-bearing animals, but include sheepskins with wool on when devoted to fur uses and not bearing so great an amount of wool as to make it commercially practicable to remove the wool and use it for wool purposes. Sheepskins, entire, or pieced by sewing in the shapes of rectangles and crosses with the natural growth thereon and the flesh side dressed, used as ordinary fur skins are used, and not bearing wool to the extent making removal of the wool commercially practicable, are within the provision for "furs dressed on the skin." (Ayers v. United States, 8 Ct. Cust. Appls., 87, of 1917.) Hair too short to be commercially spun into yarn or for the making of textiles and chiefly employed in the making of furs or fur garments, or for other fur uses, is that kind of hair which is known as fur, though it be taken from the back of a sheep. The hair of the Angora rabbit resembles that of the Angora goat or alpaca more nearly than it does that of the sheep or the camel. (Bloomingdale v. United States, 8 Ct. Cust. Appls., 104, of 1917.) Crosses made of dressed kidskins sewed together are within paragraph 348 as manufactures of fur prepared for use as material joined or sewed together and not as plates and mats of goatskins. It is not material for the purposes. of this provision that goatskin crosses might to some extent have been imported if it is shown that they are not commonly imported in that form. With proof that kidskins and goatskins are different things commercially, the provision for goatskin articles will be held not to include kidskin articles. With proof that "crosses" and "plates" as applied to articles made of fur skins have distinct meanings, a cross can not be dutiable as a plate under paragraph 348. (Seward v. United States, 9 Ct. Cust. Appls., 4, of 1918.) Sheepskins tanned and dressed and sewed in the form of rugs and commonly known in the trade as plates made from China sheepskins and apparently used in the making of fur robes for baby carriages are manufactures of fur within paragraph 348. (Abstract 42322, of 1918.) Dressed goatskins and dogskins are dutiable at 10 per cent by similitude to goatskin and dogskin plates and mats under the second provision of paragraph 348, there being no provision in the tariff which includes them directly. (G. A. 7569, T. D. 34493, of 1914; Abstract 36623, of 1914, T. D. 34237, of 1914.) But China goatskin mats and rugs made up into completed articles are dutiable at 15 per cent under paragraph 348. (T. D. 34544, of 1914.) Men's gloves having leather fingers, fur backs, and lined with fur and wool, were held dutiable as fur wearing apparel under paragraph 348. (Abstract 36969, of 1914.) Fur pieces or clippings cut from dressed and dyed rabbit skins, used for trimming slippers, etc., were held dutiable under the first provision of paragraph 348. (Abstract 37558, of |