Samuel Blatchford

“ A hole is swedged through its center; and it is then hammered on the horn or beak of an anvil, thereby expanding its circumference, and forming a grain or fiber in its circumferential direction, and, when intended for tires of driving-wheels, the rudiments of a flange are formed or swedged also upon the outer periphery of the circle. In this form, these blooms are ready for rolling, and are imported at this stage of development. ”

“ The work which had been expended on them to bring them from the ingot stage to tire blooms is shown to have been equal to ten or fifteen dollars per ton; that these blooms are classed in trade and commerce with steel bars, steel ingots, steel billets, steel-rail blooms, steel plates, and all sorts of forgings, and are forms of steel known in trade and commerce as steel-tire blooms; that a steel casting which has been hammered ready for rolling is a bloom ”

“ On arriving in this country, they are heated and placed in the rolling-machine, where they are rolled or spun into the size and shape adapting them for use for tires for locomotive driving-wheels or car-wheels, and, after being rolled, the inner and outer surfaces are turned and finished in a lathe. The court finds that, when imported, these blooms had passed through an important stage in the process of manufacture into steel tires, and are therefore articles of steel partly manufactured, and were therefore properly classified for duties as manufactures of steel not otherwise provided for. ”