United States v. American Express Co.

DISSENTING OPINION.

Smith, Judge:

I regret very much that I am unable to concur in the majority opinion. The rosaries involved in the appeal are composed of metal chain, metal crosses, other metal parts, and beads made of various materials. The beads of the rosaries marked on the invoice as item 7 and represented by sample exhibit 1, are wholly of metal, and, considered as separate entities, constitute the component material of chief value. The beads of the rosaries marked item 23 on the invoice and represented by sample exhibit 2, are made of porcelain and, considered as separate entities, are…