Melville Fuller

“ Nor are we impressed with the argument that, being rubber itself, it must be regarded as a material, and not an article composed of rubber, for its adaptation to dental purposes has differentiated it commercially. Washing and scouring wool do not make the resulting wool a manufacture of wool; cleaning and ginning cotton do not make the resulting cotton a manufacture of cotton; but sulphur and coloring matter, when applied as here, make the resulting rubber, while still remaining rubber, an article of rubber, as contradistinguished from rubber crude, or rubber merely cleansed of impurities. ”

“ The manifest intention was that articles of India rubber should not escape the prescribed taxation because of having been subjected to treatment fitting them for a particular use, but not changing their essential character.
Such is the fact with the article in question. It has not lost its identity by a chemical change, and become a new and different species. It is not crude rubber, nor milk of rubber, nor is it a fabric of rubber; but it is rubber rendered elastic and more attractive by coloring. ”

“ Rep. 668, in which it was held that bichromate of soda was subject to the duty of 25 per centum ad valorem, imposed under the act of March 3, 1883, c. 121, upon 'all chemical compounds and salts, by whatever name known,' and not subject, by virtue of the similitude clause, to the duty of three cents per pound, imposed on bichromate of potash. ”