Chapter VIII: Section III: , paragraph 1

On the other hand, if the examiner finds merchandise to be undervalued on the invoice, such merchandise is subject to additional penal duties, but in case of disagreement between the importer and the examiner as to the actual market value, appeal may be taken to the Customs Court.

Since the Philippine Islands are possessions of the United States, pearls from those islands may be admitted free of duty when the facts of their origin are certified to.

In the case of precious stones which had their origin in the United States, but which were exported and kept for a time abroad it has been ruled that such stones may be imported into the United States free of duty.

When precious or imitation precious stones are imported into the United States and subsequently mounted into jewelry which is then exported, the duty which was paid upon entry may be refunded less a deduction of 1%.

The author wishes to extend his thanks to Examiner W. B. Treadwell of New York, for his assistance in regard to the subject dealt with in this lesson.

BIBLIOGRAPHY

The student of gems will, of course, want to read many books on the subject and the following brief bibliography will enable the beginner to select his reading wisely from the start. Much more complete bibliographies will be found in some of the books listed here, one which is notably complete to date of publication is contained in _Diamonds and Precious Stones_, by Harry Emanuel, F.R.G.S., London, John Camden Hotten, 1867. This covers many languages.

The book which will probably be found most useful by those who have mastered this little text is the work by G. F. Herbert-Smith, to which frequent reference has been made at the close of many of our chapters. It is thoroughly scientific, yet understandable, and is very complete on the scientific side of the subject.

_Gem-Stones_, G. F. Herbert-Smith, Jas. Pott & Co., N. Y.

For another work and one which contains information of trade character as well as scientific information about gems see _Precious Stones_ by W. R. Cattelle, J. B. Lippincott & Co., Phila., or see _A Handbook of Precious Stones_, by M. D. Rothschild, G. P. Putnam's Sons, N. Y.

_Gems and Gem Minerals_, by Oliver Cummings Farrington, A. W. Mumford, publisher, Chicago, 1903, is another good general work on gems. Its color plates of rough gem minerals are especially good.

Those who are especially interested in the diamond should see _The Diamond_ by W. R. Cattelle, The John Lane Co., N. Y., which gives a good account of its subject and is rich in commercial information, or _Diamonds: A Study of the Factors which Govern their Value_, by the present author, G. P. Putnam's Sons, N. Y., 1914.

Sir Wm. Crook's, the _Diamond_, Harper & Bros., N. Y., is very interesting, especially in its account of the author's visits to the S. African mines.

Students of pearls will find _The Book of the Pearl_, by Dr. Geo. F. Kunz and Dr. Chas. Stevenson, Century Co., N. Y., very complete. A smaller work, yet a good one, on pearls is _The Pearl_ by W. R. Cattelle, J. B. Lippincott & Co., Phila., 1907. This book is strong on the commercial side.

An older work is _Pearls and Pearling_ by D. Edwin Streeter, Geo. Bell & Co., London.

A work on gems and gem-cutting by a practical cutter is _The Gem Cutter's Craft_, by Leopold Claremont, Geo. Bell & Sons, London, but it should be said that very few trade secrets will be found exposed in the book.

On the subject of scientific precious stones _The Production and Identification of Artificial Precious Stones_, by Noel Heaton, B.Sc., F.C.S., read before the Royal Society of Arts, Apr. 26, 1911, is very fine. It may be had in the annual Report of the Smithsonian Institution for 1911, p. 217. It gives one of the best accounts to be had of the history of the artificial production of precious stones, especially of the corundum gems. It also contains a splendid account of how to distinguish scientific from natural gems.

Most students of gems will need to refer frequently to some good text-book of mineralogy. Although old, Dana's _Mineralogy_ is still a standard work. A newer book and one of a more popular nature is L. P. Gratacap's _The Popular Guide to Minerals_, D. Van Nostrand & Co., N. Y.

Among larger and more expensive books on gems may be mentioned _Precious Stones_, by Dr. Max Bauer. This is an English translation of a German work which is a classic in its field. As it is now out of print in its English edition, a somewhat detailed account of its character may be of value to those who may be inclined to go to the effort to seek a copy at a public library or perhaps to purchase one through second-hand book stores.

A popular account of their characters, occurrence and applications, with an introduction to their determination, for mineralogists, lapidaries, jewelers, etc., with an appendix on pearls and coral, by Dr. Max Bauer, Privy Councillor, professor in the Union of Marburg. Translated from the German by L. J. Spencer, M.A. (Cantab.), F.G.S., assistant in the mineral department of the British Museum. With twenty plates and ninety-four figures in the text. London, Chas. Griffin & Co., Ltd.: Phila., J. B. Lippincott Co., 1904.

The book is a large one, xv + 627 pages, and is divided into three parts with an appendix on pearls and coral.