Charles Evans Hughes

“ In the paragraph as to jewelry (434) Congress expressly defined what pearls were to be included. The paragraph reads, 'including . . . pearls set or strung.' It does not say pearls that can be strung, or that are assorted or matched so as to be suitable for a necklace, but pearls 'set or strung.' We are not concerned with the reason for the distinction; it is enough that Congress made it. ”

“ Rep. 650. 'So long as no deception is practised, so long as the goods are truly invoiced and freely and honestly exposed to the officers of customs for their examination, no fraud is committed, no penalty is incurred.' Merritt v. ”

“ The selection, or matching, does not alter the character of the pearls.
We are of the opinion that, as in former tariff acts to which reference has been made, Congress intended to cover and did cover all pearls in the two paragraphs, and did not leave a class of pearls unenumerated. The words in paragraph 436 are to be taken as describing a condition in antithesis to that described in paragraph 434, under which, if strung or set, imported pearls are dutiable as jewelry. ”

“ On a later importation of drilled pearls this decision was followed by the collector, and the ruling was affirmed by the circuit court. T. D. 22,140, G. A. 4692; Tiffany v. United States (1901) 105 Fed. 766. But, while overruling the importer's protest, the court stated that the similitude clause should operate before the general clause providing for unenumerated manufactured articles, and that the imported pearls bore a closer resemblance to strung pearls than to pearls in their natural state. ”

“ They are in the same condition as those passed upon by the board in G. A. 5146 (T. D. 23,748) .' The board of general appraisers, upon this report, reversed the ruling of the collector and decided that the duty was 10 per cent, on the authority of the Neresheimer Case, supra. ”