Joseph Rucker Lamar

“ In the process of manufacturing and handling tobacco small pieces are broken from the brittle leaves and fall to the floor of the warehouse or factory. These scraps are not treated as worthless, but are swept up, and, when cleaned, are used in the manufacture of a cheap grade of cigarettes and stogies. ”

“ That such was the intention of Congress appears further from the fact that the duty of '10 per cent ad valorem on waste' is found in 'Schedule N Sundries.' The word as thus used generally refers to remnants and by-products of small value that have not the quality or utility either of the finished product or of the raw material. ”

“ But it did definitely decide that such material, by whatever name called, was 'unmanufactured tobacco.'
The words, having received such a construction under the act of 1883, must be given the same meaning when used in the tariff act of 1897, on the theory that, in using the phrase in the later statute, Congress adopted the construction already given it by this court. United States v. Baruch, this day decided. [ [ [223 U.S. 191] ] , 56 L. ed. --, 32 Sup. Ct. Rep. ”