Melville Fuller

“ So far as this case is concerned, we see no reason to question the sufficiency of the ordinary definition of 'tiles' as 'plates or pieces of baked clay, used for covering roofs, floors, and walls, and for ornamental work of various kinds, as well as for drains,' etc. And that such pieces, being made of earth, are earthen, and, being earthen goods, commodities, or merchandise, are 'earthenware,' we think is clear. ”

“ It was not contended that these tiles were encaustic tiles, composed of several kinds of clay instead of one only; and, as to their identity with paving tiles, defendant's evidence tended to show that at the time of the passage of the act paving tiles were commercially known as 'unglazed, hardbaked tiles,' and that the tiles in suit were of a different kind of clay, composed of softer, more porous, and more expensive clays, and costing 10 times as much as paving tile clay. ”

“ By the protest as to the importation by the Rhaetia it was claimed that the goods were subject to duty at 20 per cent. as paving tiles, or by similitude to paving tiles, or chargeable at 35 per cent. by similitude to encaustic tiles. The entry described the articles as 'eight hogsheads, one case, earthenware tiles,' and the collector assessed them as earthenware composed of earthy substances. The court held that the similitude clause did not apply, and the jury found against the plaintiff upon the only issue submitted to them, namely, whether the articles were paving tiles or earthenware. ”