Henry Billings Brown

“ While the amount of work done to constitute a new manufacture may not be great (Saltonstall v. Wiebusch, 156 U.S. 601, 15 Sup. Ct. 476) , yet we think the fact that, in the transfer of those boards to the completed boxes, the cost of the labor expended in the United States represented only one-tenth in value of the boxes, is important, especially when taken in connection with the fact that the shooks, when imported, were usable only for a single purpose. ”

“ The material of which each manufacture is formed, and to which reference is made in section 3019, is not necessarily the original raw material,-in this case, the tree or log,-but the product of a prior manufacture; the finished product of one manufacture thus becoming the material of the next in rank. This case then resolves itself into the question whether the materials out of which these boxes were constructed were the boards which were manufactured in Canada, or the shooks which were imported into the United States. ”

“ If it were to be classed as 'watch materials,' it would follow that any metal which could ultimately be used, and was ultimately used, in the manufacture of a watch, but could be used for other purposes also, would be dutiable as 'watch materials.' In order to be 'watch materials,' the article must in itself bear marks of its special adaptation for use in making watches. ”

“ Raw materials may be, and often are, subjected to successive processes of manufacture, each one of which is complete in itself, but several of which may be required to make the final product. Thus, logs are first manufactured into boards, planks, joists, scantlings, etc., and then by entirely different processes are fashioned into boxes, furniture, doors, window sashes, trimmings, and a thousand and one articles manufactured wholly or in part of wood. ”

“ If, for instance, the wheels, chain, springs, dial, hands, and case of a watch were all imported from abroad, and merely put together in this country, we do not think it could be said that the watch was wholly manufactured within the United States. ”

“ The steel spring of a watch is made ultimately from iron ore, but by a large number of processes or transformations, each successive step in which is a distinct process of manufacture, and for which the articles so manufactured receives a different name. ”

“ The facts were, in substance, that the claimant imported from Canada, in 1889 and 1890, box shooks, and from Europe steel rods, upon which duties were paid to the amount of $39,636.20, under the tariff act of March 3, 1883 (22 Stat. 488, 502) , which levied a duty of 30 per cent. ”