180 THE AMERICAN MONTHLY [May 



said that casts and prints were dutiable. I g^ot warm 

 enougfh to challeng-e them to find a sing-le microscopist or 

 microscopical slide to back up this absurdity and I told the 

 oracle, who said that he had served under the previous 

 administration, that he must pardon me for telling- him he 

 was g-rossly ig-norant of the subject. 



The collector said he would inform himself in the next 

 few days. Would I come ag-ain? I said he oug-ht to take 

 the trouble to send the g"oods to me when he had satisfied 

 all his curiosities in the matter. Thereupon a clerk ap- 

 peared with the following- decision : 



{Synopsis No. 15310 — G. A. 2J44). 

 Specimeris of Natural History on Microscope Slides, free. 



Before the U. S. General Apprisers at New York, August 21, 1894. 



In the matter of the protest, 23416 b — 149, of Dr. Mathias Cook 

 against the decision of the collector of Customs at Albany, N. Y., as to 

 the rate and amount of duties chargeable on certain specimens of 

 natural history, imported per U. S. mail, June 20, 1894. 



OPINION BY WII^KINSON, GEINERAI^ APPRAISER. 



The articles are diatoms, spiculas. foraminiferas, and polycistines 

 mounted on microscope slides. They were assessed for duty at 60% un- 

 der II 108 N. T. and are claimed to be exempt from duty as specimens 

 of natural history under 1j 712. 



From inquiry at the American Museum of Natural History, we learn 

 that the common, if not the only, way of preparing and preserving 

 minute objects of this character is on microscope slides. 



We find that the goods are specimens of natural history imported as 

 objects of science and sustain the protest. 



(Synopsis of the decisions of the Treasury Department, and Board of 

 U. S. General Appraisers on the construction of the tariff, navigation 

 and other laws for the year ending Dec. 31, i894, p. 730). 



The clerk "g-uessed" that Collector Dorsey Clag-g-ett 

 mig-ht admit my slides under that decision free of duty. 

 The other clerks acquiesced. Clag-g-ett said not a word 

 but went away. In due time I was presented with the fol- 

 lowing- bill : 



Storag-e, labor and drayag-e 10 



Blanks 25 



Overtime of officers 00 



.35 



