Samuel Blatchford

“ If it were to be classed as 'watch materials,' it would follow that any metal which could ultimately be used, and was ultimately used, in the manufacture of a watch, but could be used for other purposes also, would be dutiable as 'watch materials.' In order to be 'watch materials,' the article must in itself bear marks of its special adaptation for use in making watches. ”

“ Plaintiffs duly appealed to the secretary of the treasury, who sustained the defendant in his action. In due time and form plaintiffs instituted this action for the recovery of duties paid in excess of twenty per cent. ad valorem. It is agreed that the merchandise is and was in 1883 known and described in trade as 'white hard enamel;' that it is used for various purposes, including the making of faces or surfaces of watch dials, scale columns of thermometers, faces or surfaces of steamgauge dials, and for other purposes, when a smooth or enameled surface is desired. ”