Edward Douglass White

“ It is not reasonable to suppose that congress assumed that the manipulation or treatment of particular paper, in the completed condition in which produced at a paper mill, by mere surface coating,-a process which did not change its form, but only increased the uses to which such paper might be put,-had the result to cause the article to cease to be paper and to become a manufacture of paper, especially in view of the continued commercial designation of the article as a variety of paper, and its sale and purchase in commerce as paper. ”

“ Not alone to avoid doubt and confusion would such products as paper hangings likely be provided for separately, rather than in association with writing and drawing papers, if deemed to be 'manufactures' of paper, but as an article clearly a manufacture of paper, to wit, 'paper envelopes,' was assessed at a duty of 25 per cent. ”

“ The products in question are manufactures of paper, as contradistinguished from paper, because completed paper, as produced in paper mills, is but one of the tangible ingredients, the other products (sizing of a particular description, water-color paints, wool flock, and the like) being materials entirely foreign to the art of the paper maker, and that complete merchantable paper is employed simply as the material, and is subjected to elaborate mechanical processes, involving the employment of machinery entirely unknown to the paper maker's art, and operated by workmen who are not paper makers ”