Samuel Blatchford

“ Attention is called by the plaintiff to the fact that the provision in the Revised Statutes, as enacted in 1883, in regard to manufactures of ivory, imposes the duty of 30 per cent. ad valorem on all manufactures of ivory 'not specially enumerated or provided for in this act.' But those words have no bearing on the present case, because the pieces of ivory in question are not specially enumerated or provided for in the act of 1883. ”

“ The substance of the charge was that if the articles were made on purpose to be used in pianos and organs, and were used exclusively in pianos and organs, they were dutiable as musical instruments, and not as manufactures of ivory. That the articles were in themselves musical instruments cannot be gravely contended. They were ivory pieces for the keys of pianos or organs. As imported, they were simply pieces of ivory which had undergone a process of manufacture; were of a shape and size to be used for certain octaves of pianos and organs ”

“ It is thus seen that by the act of 1846, by the act of 1861, and by the act of 1862 provision was made for imposing a duty on parts of stringed musical instruments, by laying a duty on 'strings for musical instruments of whip-gut or cat-gut,' leaving other parts of musical instruments, imported in parts, to be dutiable under other provisions of law. ”