United States v. Morningstar

168 F. 541, 94 C.C.A. 123, 1909 U.S. App. LEXIS 4467

Opinion

PER CURIAM.

The relevant paragraphs are both on the free list and read as follows:

“Par. 695. Wax, vegetable or mineral.”

“Par. 633. Paraffin.”

The importation is known as “carnauba wax substitute”; carnauba wax being a vegetable wax. The government’s chemist admits that, although the so-called mineral waxes are not regarded as waxes in the chemical sense, paraffin belongs to that group. Evidently Congress used the words “mineral wax” in their popular sense; otherwise, they would cover nothing. The article in question is compounded of carnauba wax and paraffin, and when completed is to all appearance a waxy substance, used for the same purpose as are other waxes, and containing no animal wax. We concur with the board and the Circuit Court.

The decision is affirmed.