Gray & Co. v. United States

DISSENTING OPINION

Bland, Judge:

I am unable to agree with the majority opinion that the rind of the cheese is not a part of the article any more than I could agree with the proposition that an eggshell is not a part of the-egg. The proof in this case does not show just when the cheesecloth *125-and paraffin becomes a part of the article, but in this kind of cheese it is probable that the cloth at least is put on during the manufacture of the cheese. Neither does the record show whether the importer was charged 5 cents per pound customs duty on the cheesecloth and paraffin, but I think it is fair…