Horace Gray

“ Schoverling the point decided was that gunstocks, although intended to be put with barrels to form complete guns, yet no question of the importation of gun barrels being involved, were not guns; and there was no intimation that if the stocks and barrels had both been imported by the same person, and entered at the same time, with the intention of himself putting them together as guns, they not have been dutiable as such, or that gunstocks should not be considered as gunners' or sportsmen's articles. ”

“ Each of the two clauses containing the words, 'not specially enumerated or provided for in this act,' and the clause concerning smokers' articles being the more specific and definite, this clause must, of course, prevail over the other in the case of a subject falling withing both descriptions.
It is manifestly not requisite, in order to bring an article under this clause, that it should, of and by itself, be capable of being used for smoking ”

“ The other importation consisted of pasteboard covers of corresponding size, to be used with the paper in making cigarette books by brushing one edge of each other adhesive substance, and then cemonting other adhesive substance, and then comanting the paper into the covers, from which the leaves are torn by the smoker as desired, and then the cover (which is useful only to protect the papers) is thrown away. The plaintiff, by arrangement with the foreign manufacturers of this paper, was the sole importer thereof into the United States ”