MR. JUSTICE LAMAR delivered the opinion of the court.
In the process of manufacturing and handling tobacco small pieces are broken from the brittle leaves and fall to the floor of the warehouse or factory. These scraps are not treated as worthless, but are swept up, and, when cleaned, are used in the manufacture of a cheap grade of cigarettes and stogies.
The plaintiff in error shipped to Porto Rico a quantity of these sweepings, and the question arose as...
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