Ward Hunt

“ When we speak of manufactures of wood, of leather, or of iron, we refer to articles that have those substances especially for their component parts, and not to articles in which they have lost their form entirely, and have become the chemical ingredients of new forms. ”

“ The fact that the identity of the original article or articles is lost, and that a new form or a new character is assumed, is not material in determining whether, within the popular idea, as embodied in the customs act, the article in question is a manufacture from its original elements. ”

“ Again, it may be doubted whether proof that 'the use to which it may be put as a marketable commodity' resembles essential oil meets the meaning of the provision, 'bears a similitude in the use to which it may be applied.' The former carries the idea of its adaptability to sale as a substitute for essential oil, while the statute plainly refers to its employment, or its effect in producing results. ”