Samuel Blatchford

“ If the court should be of opinion that the shells etched by acids, in the manner found by the jury, were liable to duty as 'manufactures of shells,' but that the shells ground on an emery wheel, as found by the jury, were not so liable, then judgment to be entered in favor of the plaintiff for thirty-five dollars and seventy-five cents. ”

“ Most shells have three layers. They have the thin, brown skin; the outside layer, like the common fresh-water mussel; then they have an inner layer, which is very brilliant. Very frequently the water is sufficient to wear off the skin, and they show the dull layer on the outside. By artificial means that opaque whitish layer is ground off by means of a wheel, and the inner layer is exposed, which presents that inner pearly appearance. [Samples shown witness.] These shells have had the outer layer ground off so as to exhibit the beautiful inner layer. ”

“ The merchants there obtain them from all parts of the world. They are cleaned and prepared for market there. The epidermis is first cleaned off, and then the shells are ground or polished for the market. They are cleaned by acid. They are ground on an emery wheel to expose the pearly interior. The purpose of both operations is to fit the shells for market. We sell them for ornaments. We import them for the sea-shore, and sometimes we sell them for buttons, handles to penknives, etc. There is no difference in name and use between the shells ground on the emery wheel and those not ground. ”