Henry Billings Brown

“ Shall the value of the metal be taken immediately after it is smelted, or in a more advanced state of manufacture? The position of the government seems to be that the value of the component materials should be taken as they go into the hands of the manufacturer. But one manufacturer may buy them in their rough state, another in their polished state, and another in their final state, ready to be put together in the form of a glass. ”

“ Such difficulties were doubtless foreseen, as they did not appear to be of such magnitude as to prevent congress, in the act of 1890, from providing particularly that 'the value of each component material shall be determined by the ascertained value of such material in its condition as found in the article,' and thus putting the question at rest. ”